Wash. Admin. Code § 284-24D-310
When reporting claims under RCW 48.140.030 (10)(b), the reporting entity must report losses on a gross basis, including:
[Statutory Authority: RCW 48.02.060, 48.140.060, and 7.70.140. WSR 07-12-057 (Matter No. R 2006-02), § 284-24D-310, filed 6/4/07, effective 7/22/07.]