N.M. Code R. § 13.10.14.15
The insurer may employ suitable approximations and estimates; including, but not limited to groupings, averages and aggregate estimation; in computing premium reserves. Such approximations or estimates should be tested periodically to determine their continuing adequacy and reliability.
[13.10.14.15 NMAC - Rp 13 NMAC 10.14.15, 10-1-03]