ⅣV. The premium data Written premium vs Earned Premium Premium data usually come as“ written” premiums(cash accounting"earned premiums(accrual accounting) a. If $120 received oct. 15, Z, then written premium in Z is $120, but earned premium is $25 for Z b. The remaining $95 is unearned premium in Z, and will only be earned in year Z+1 1313 a. If $120 received Oct. 15, Z, then written premium in Z is $120, but earned premium is $25 for Z. b. The remaining $95 is unearned premium in Z, and will only be earned in year Z+1. IV. The Premium Data Written Premium vs. Earned Premium: Premium data usually come as “written” premiums (cash accounting) or “earned” premiums (accrual accounting)