Schedule A - timing question

[Guest calcu]

If an insurance company pays claims on 12-31 and bills the client on 1-1, for Schedule A purposes, are the claims paid on 12-31 included? The 5500 workbook provides that most Schedule A information is provided on a cash basis method. Additionally, the workbook provides that for line 8b(1), to report actual claims paid, incurred, or charged. Based on the above, the information provided by the insurance company should include the claims paid on 12-31. Does anybody have any thoughts?