Deferred & Uncollected Premiums

[RebeccaM-FBMICMI]

Deferred & Uncollected premiums are reduced from the statutory reserve, and therefore nondeductible in the tax reserves. What is the treatment of these on the income side? They are also generally treated as not included in gross premiums as well as a deduction? I can't find consistent language on this and we acquired a company who is treating this differently than our parent company.