http://www.finance30.com/forum/topics/accounting-for-claims-...

For the insurance company, is there an accounting entry when the claims is received by the clients or is only recorded when final settlement is determined?

...

and once you actually receive insurance claim then the entry would be debit cash/bank and credit insurance company

in case if the insurance claim is not accepted in full by insurance company . then entry would be ...

you reverse the first entry to the extent of *non acceptance of claim*

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Lodging a claim to an insurance company does not create and asset for you nor a liability to the insurance company. It represents only the beginning of a process that might lead to an asset for the claimant and a liability to the insurnace company at a later date. (*If the claim is accepted by the insurance company*). Consequently, lodging a claim is not a transaction that represents an economic value to claimant. It is only the beginning of a process with an uncertain outcome. No accounting entry is made at that time.




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Note added at 1 hr (2010-04-20 10:45:31 GMT)
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Synonyms of non-acceptance -

denial / refusal


http://www.2keller.com/practice_areas/insurance-claim-denial...

Insurance Claim Denial
Holding Your Insurance Company Accountable
It’s possible that you have submitted a perfectly legitimate claim to the insurance company and now the claim is taking an unreasonably long time to settle, or maybe it has simply been denied. Don’t be shocked.

Unfortunately, an insurance company’s failure to promptly and fairly pay its insured’s claim is a common occurrence. As a policyholder you have paid your premiums and now it feels as if you are on trial for asking the insurance company to own up to its obligations. This isn’t fair, nor is it ethical. In regard to this bad faith tactic, Keller & Keller’s attorneys are prepared to question claims adjusters, investigate company practices, and challenge the insurance company with industry experts.

...

Understanding Bad Faith Insurance Claims
While no single one of the following factors necessarily indicates that your insurer is acting in bad faith, any combination of them means that a bad faith claim is probably worth considering:

* Unreasonable refusal or delay in investigating a claim...



http://ezinearticles.com/?Life-Insurance-Claim-Denial--Dont-...

Life Insurance Claim Denial- Don't Let it Happen to You ...



http://www.independent.org/blog/?p=4459


Medicare’s Refusal of Medical Claims Continues to Outpace Private Rate

...When fact-checked by PolitiFact.com, it turned out the statistic had been derived by the California Nurses Association, which broadened its definition of “denial” to include such administrative non-events as a claim having been sent to the wrong insurer. Such snafus occur behind the scenes, and the patient never knows about them because his/her claim is, in fact, subsequently paid by the correct insurer.

Eintritt needs to be watched in insurance as an Eintrittserklärung is also a notice of subrogation (TO an insured party IN a claim).

I normally use (non-)entertainment for a Swiss-German context legal claim.