Tennessee Code Title 56. Insurance § 56-1-102

(1) “Commissioner” means the commissioner of commerce and insurance;

(2) “Company” or “insurance company” includes all corporations, associations, partnerships, or individuals engaged as principals in the business of insurance;

(3) “Department” means the department of commerce and insurance;

(4) “Domestic” designates those companies incorporated in this state;

(5) “Foreign,” when used without limitation, includes all companies formed by authority of any other state or government;

(6) “Net assets” means the funds of an insurance company available for the payment of its obligations in this state, including uncollected and deferred premiums not more than three (3) months due on policies actually in force, after deducting from the funds all unpaid losses and claims, and claims for losses, and all other debts and liabilities, inclusive of policy liability and exclusive of capital; and

(7) “Unearned premiums,” “reinsurance reserve,” and “net value of policies” or “premium reserve,” severally, mean the liability of an insurance company upon its insurance contracts, other than accrued claims computed by rules of valuation established by §§ 56-1-402--56-1-405.