CP DS 00–COMMERCIAL PROPERTY (TIME ELEMENT) COVERAGE PART DECLARATIONS

(December 2025)

INTRODUCTION

The CP DS 00–Commercial Property Coverage Part Declarations is an advisory form developed by ISO in 2000 that has remained unchanged since its creation. While many insurance companies modify it to meet their particular needs, many sections remain consistent with the original ISO version, as the coverage form references them.

The declaration page summarizes important information about the insured property and policy coverages. It features sections for optional coverages, mortgageholders details, deductibles, and relevant forms. This declaration page is intended for a single location, so a separate form, CP DS 01, is required for each additional risk.

Related Article: CP DS 00–Commercial Property Coverage Part Declarations

NOTE: This analysis focuses only on the elements relating directly to time element coverages.

HEADER

This section contains fields for the policy number and coverage effective date. It also features a checkbox to specify if there are multiple locations and more than one Supplemental Declarations.

NAMED INSURED

The named insured must be accurately listed, as coverage is only granted to them. An incorrect name might invalidate the coverage if there is no evidence of a financial interest.

When multiple insureds are listed, the first name shown has additional rights and responsibilities. However, all insureds have the same coverage. If the declarations page lacks space for all names, they can be added through a separate endorsement.

DESCRIPTION OF PREMISES

The insured premises should be described as accurately and thoroughly as possible from the start. An incorrect or imprecise address or description might result in coverage denial. Sometimes, claims are rejected due to mistaken addresses.

Although details about the building's construction and occupancy are helpful and important, they alone do not suffice to establish or verify coverage.

Related Court Case: Business Income Held Not Applicable to Building Not Scheduled for Such Coverage

COVERAGES PROVIDED

The location or premises details and relevant building numbers are taken from the description of premises, followed by the listing of coverage. The options for time element coverage are:

Multiple coverages can be included, but each selected coverage must have an associated insurance limit entered to be valid.

A causes of loss form must be chosen for each coverage, as different coverages might require different forms. For example, the causes of loss form for Business Income could be different from those for leasehold interest or the building. To avoid confusion, the correct causes of loss form should be entered for every coverage.

Certain entries vary by the type of coverage form:

If an agreed value is used, the coinsurance percentage for that coverage and location must still be entered. This is because the policy defaults to a coinsurance basis on the declarations in either of the cases below:

The basic recovery basis allows for up to 40% in the first month, up to 80% cumulatively in the second month, and up to 100% cumulatively in the third month, recorded on the declarations as 40/80/100.

Other recovery basis options are available, but the final number entered will always be 100.

The applicable rate(s) can be entered in the provided spaces, but they are usually left blank.

OPTIONAL COVERAGES

The available business income options on the declarations are:

This option requires a signed and dated business income report or worksheet, valid for one year. It must include coverage, insurance limit, and expiration date. If these details are not updated by the end of the period or if a new worksheet is not received, coverage will default to a coinsurance basis, as outlined in the declarations.  

When choosing this option, you must select one of three possible fractions: 1/3, 1/4, or 1/6.

An 'X' must be placed in the provided space when selecting this option.

Choosing this optional coverage increases the duration during which you can receive business income benefits after restarting operations. The policy offers an additional 60 days, with additional optional days available in increments of 30. 

NOTE: Agreed Value, Monthly Limit of Indemnity, and Maximum Period of Indemnity are mutually exclusive. Only one of them applies at any given time to a specific location.

HIGHER LIMITS

The Business Income Coverage Extension allows for an increase in the automatic limit. This new limit should be recorded on the declarations; however, the CP DS 00 form does not have a dedicated space for it. As a result, the insurance carrier must update its version of CP DS 00 to include these entries.

Alternatively, form CP 04 08–Higher Limits can be attached, which was introduced to address this issue and specify the increased limit there.

FORMS APPLICABLE

This section appears at the bottom of the declarations page. The initial area is designated for forms applying to all coverages, while the next line is for specific forms indicating certain coverages or coverages for particular locations.  

CP DS 07–LEASEHOLD INTEREST COVERAGE SCHEDULE

This schedule must be attached when the CP 00 60–Leasehold Interest Coverage Form is used. It is a supplement to CP DS 00, not a replacement. Only one lease can be entered. If Leasehold Interest coverage applies to multiple locations, either location-specific information must be added to this schedule and multiple schedules attached, or an alternative form that provides the same information must be used.

LEASE INFORMATION

Enter the start and end dates of the lease(s). Additionally, specify the remaining months in the lease as of the start date.

RATE OF INTEREST

An interest rate must be specified. Additionally, a CP interest schedule showing the leasehold interest used for any loss settlement should be included.

Example: A 10% interest rate is entered on CP DS 07. CP 60 10–Leasehold Interest Factors for 10.0% must be attached to the policy.

TENANTS’ LEASE INTEREST

The entries are as follows:

This shows the difference between the monthly lease payment made by the named insured and the current monthly rental value of the lease.

This indicates the Gross Leasehold Interest multiplied by the Monthly Leasehold Interest Factor as of the start date.

The premium is developed by multiplying the Net Leasehold Interest at inception by the rate.

BONUS PAYMENTS, IMPROVEMENTS AND BETTERMENTS, PREPAID RENT

This is the most the insurance company will pay for a loss due to cancellation of any one lease. The entries are as follows:

This is the original cost divided by the number of months remaining in the lease when the costs were incurred.

This is the Monthly Leasehold Interest multiplied by the remaining months of the lease from the start date.

The premium is calculated by multiplying the Net Leasehold Interest at the start by the rate.

The Net Leasehold Interest at Inception entries are combined to determine a total, and the premium entries are combined to determine a total.