Kentucky Revised Statutes Title XXVII. Labor and Human Rights § 341.040.Reserve account, reimbursing employer account, pooled account, and annual payroll

(1) “Reserve account” means a separate book account maintained by the cabinet for each subject contributing employer under KRS 341.530 and 341.540. No amount shall be credited to any reserve account on any date which has not been actually received by the cabinet by that date, and no benefit amount shall be charged against any reserve account by any date for which a check has not been written and sent by that date;

(2) “Reimbursing employer account” means a separate book account maintained by the cabinet for each subject employer who elects to make payments in lieu of contributions pursuant to KRS 341.275 or 341.277. No benefit amount shall be charged against any reimbursing employer account prior to the issuance of benefit checks against that account;

(3) “Pooled account” means a separate book account maintained by the cabinet under KRS 341.550;

(4) “Annual payroll” means the total amount of wages paid by a subject employer during a twelve (12)-consecutive-month period for covered employment.