Sec. 703.104.  TREATMENT OF DEDUCTION OR OFFSET AS ADMITTED ASSET.  A covered entity or a covered entity's assignee entitled to an offset or deduction that has not been used may show, in the covered entity's or assignee's books and records, the balance of the deduction or offset as an admitted asset for any purpose.
Added by Acts 2003, 78th Leg., ch. 1274, Sec. 2, eff. April 1, 2005.