General inquiry into the treatment of policy liabilities related to unearned premiums
A few general ideas to confirm...
DPAE - Deferred policy acquisition exp
PDF - Prem Deficiency Reserve
1) Is it safe to say that DPAE and PDR are two sides of the same coin? When UPR + UEcomm > Net Prem Liabs then a DPAE is established. When <, a PDR is established. The former is an asset (since we've paid upfront and because of the accounting principle of matching revenue with expenses - so until premium is earned, the expenses are deferred and recognized NOW as an asset to be amortized over the unexpired portion of the policy), the latter is a liability.
2) UPR, UEcomm, and net prem liabilities are all LIABILITIES on the B/S correct? The relative magnitude of these amounts determine whether a DPAE (asset) and PDR (Liability) is generated.
3) Which of these amounts are actually listed on the B/S?
Thanks Javid 
Comments
Referencing here: https://www.cia-ica.ca/docs/default-source/2014/214114e.pdf
I think it's important to distinguish between three quantities here:
1. DPAE -- asset recognized on Balance Sheet due to premium expenses paid upfront but not yet earned
2. Max DPAE -- a calculation the AA will do, and perhaps better referred to as the "Equity in the Net UPR". Once the AA calculates the "Equity in the Net UPR", if positive, the AA use this as a cap for the DPAE. (See page 8 of the reference: "In the event of a carried DPAE greater than the maximum estimated, the DPAE would be reduced to the maximum estimated amount.")
3. Premium deficiency -- if the "Equity in the Net UPR" is negative, then the absolute value of the UPR is the Premium deficiency. (Also on page 8 of the reference: "In the event of negative equity in the UPR, the DPAE would be reduced to zero and a premium deficiency would be required.")
Q15 of https://www.casact.org/admissions/studytools/exam6c/sp17-6C.pdf is a good example of a question where Max DPAE and Premium deficiency are involved, but not DPAE (they give it but it's not used).
To answer 2 & 3, table 1 of https://digitalcommons.unl.edu/cgi/viewcontent.cgi?article=1080&context=joap (page 9 of the actual document/page 6 of the PDF) summarizes where each item belongs on the balance sheet. Net premium liabilities is more of a quantity derived from the different items on the balance sheet.