[[Actuarial Notes Wiki|Wiki]] / [[Exam 5 (CAS)]] / **Unallocated Loss Adjustment Expenses (ULAE)** ## Definition ==Unallocated Loss Adjustment Expenses ULAE== ULAE (Unallocated Loss Adjustment Expenses) are claim adjustment costs that cannot be attributed to specific individual claims. ## Components - Claims staff salaries - Claims office rent - Technology and systems - File storage - Training and development - Overhead allocation - General administration ## Characteristics ### Aggregate Estimation - Not claim-specific - Estimated in bulk - Applied as ratio or formula - Not in case reserves ### Treatment in Reserving ``` Total Reserves = (Losses + ALAE) + ULAE ULAE often estimated as: ULAE = (Losses + ALAE) × ULAE Ratio ``` ## Typical ULAE Ratios By line of business (ULAE as % of losses): ``` Workers Compensation: 5-8% Auto Liability: 4-6% General Liability: 3-5% Property: 2-4% ``` ## Estimation Methods ### Historical Ratio ``` ULAE Ratio = Historical ULAE / Historical Losses Apply to unpaid losses: ULAE Reserve = Unpaid Losses × ULAE Ratio ``` ### Budget Method ``` ULAE = Expected Annual ULAE Budget / Expected Claims Allocated to reserves proportionally ``` ### Per Claim Method ``` ULAE = Open Claim Count × Average Cost per Claim ``` ## Example ``` Reserve Calculation: Unpaid Losses + ALAE: $10,000,000 Historical ULAE ratio: 5% ULAE Reserve: = $10,000,000 × 0.05 = $500,000 Total Reserve: = $10,000,000 + $500,000 = $10,500,000 ``` ## Ratemaking Treatment ### Combined with ALAE ``` Total LAE = ALAE + ULAE Loss & LAE Ratio = (Losses + ALAE + ULAE) / Premium ``` ### Separate Expense Item ``` Underwriting expenses include ULAE Fixed expense ratio includes ULAE component ``` ## Related Concepts - [[Loss Adjustment Expenses (LAE)]] - [[Allocated Loss Adjustment Expenses (ALAE)]] - [[Fixed Expenses]] ## References - Werner & Modlin, Chapter 5 - Friedland, Chapter 10