What year do we claim the casualty loss? In 2011 when the roof damage happened? Or in 2012 when they discovered the roof damage and had the water damage?How do they know that the roof damage was in 2011 and not in 2012?From what you wrote, it looks to me like they *don't* know for sure (or they would have gotten it fixed)Is it possible that the 2011 storm "loosened" the roof, but the January storm is what actually caused the roof to fail?
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