RP-18-13 -- Salvage factors

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January 25, 2018

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Issue Number: RP-2018-13

Inside This Issue

Revenue Procedure 2018-13 prescribes the unpaid loss discount factors and salvage discount factors for the 2017 accident year. These discount factors will be used to compute discounted unpaid losses under § 846 of the Internal Revenue Code and discounted estimated salvage recoverable under § 832, respectively.

Revenue Procedure 2018-13 will be in IRB 2018-07, dated 2/12/2018.

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