It is a common thing to find in the reports of life assurance companies a statement to the effect that the actual deaths and claim payments have been under the expectation, or have represented a certain percentage of the expectation. The records of life assurance literature would appear to show that little attention has been given to the methods on which these comparisons are based, the only contribution to the Journal bearing directly on the point being a paper by Mr. G. M. Low (J.I.A., xviii, 195). But as the matter possesses a considerable and growing importance, the following note has been prepared with the object of suggesting a method by which such estimates may be computed according to a plan which seems reasonable and defensible on scientific grounds.