Schedule A - Part III, cash or accrued

[TPApril]

I posted this question elsewhere but received no response. Looking for some opinions:

There seem to be no instructions for Schedule A Part III. I'm guessing this is to be filled out on a cash basis but was looking for other thoughts. Specifically premiums for a prior year that get paid after the policy year is over - I'm assuming these should be included with the current year's premiums.