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      Patent leather usually has a Replace glass cooktop plastic coating. Shagreen is also known as Stingray skin/leather. House rules say that the dealer must hit until he or she has at least 17, regardless of what the players have. If this "all events" test is not met, then the contract is considered to be a retroactive contract, for which the accounting treatment becomes complex. Profit = earned premium + investment income - incurred loss - underwriting expenses. Insurers make money in two ways: (1) through underwriting, the process by which insurers select the risks to insure and decide how much in premiums to charge for accepting those risks and (2) by investing the premiums they collect from insureds. The most difficult aspect of the insurance business is the underwriting of policies