Measures to finance the losses that do occur. Funds may be required to repair or restore damaged property, to settle liability claims, or to replace the services of disabled or deceased employees or owners. In some instances, the firm will decide not to restore the damaged property or replace the disabled or deceased person. Nevertheless, it may also have suffered a financial loss through a reduction in its assets or its future earning power. he tools in this second category include (i) those transfers, including purchase of Insurance, that are not considered risk control devices and (ii) retention, which includes “self-Insurance.”