The year in which the accident or condition occurred giving rise to the injury or illness. In accident-year data, all claims and costs are tied to the year in which the accident occurred. Accident year, used with insurance data, is equivalent to injury year, used with Department of Labor and Industry (DLI) data.

The twelve-month period during which losses occurred, regardless of when they are reported.

The year in which an accident occurred.

The accounting year in which a loss has occurred.

All claims relating to events (insured losses) that occurred in a certain (calendar) year are grouped together, irrespective of when they are actually reported or paid and regardless of the year in wh [..]