Insurance coverage you select now covers your business during a future term. The rates you pay for coverage are intended to reflect your business’s actual exposure to risk during that future term. For some lines of insurance, like workers’ compensation, general liability or garage liability, exposure is measured by your payroll and sales and other factors that can be difficult to predict precisely. What happens if you overestimate – or underestimate – future payroll, sales, subcontracting cost or other variables? How can you be sure of paying a fair price?