 The estimated amount of this future development on reported claims is known as IBNER.In some cases, the term "IBNR" refers only to pure IBNR; in other case, it is understood to be the sum of pure IBNR and IBNER.Actuarial loss reserving methods including the chain-ladder method, Bornhuetter-Ferguson method, expected claims technique, and others are used to estimate IBNR and, hence, ultimate losses.