Building on his industry experience , Best established his eponymous company in 1899 to provide guidance to brokers and customers about the financial status of insurers based on analysis of their accounting records . Beginning with a series of annual evaluations , he added monthly reports in 1904 and started issuing formal ratings in 1906 . After the 1906 San Francisco earthquake , Best and his staff devoted months to producing a report analyzing the impact of fire losses experienced by more than 200 insurers , which generated sales of 250,000 copies and generated publicity for A. M. Best
1906 San Francisco earthquake
1906 San Francisco earthquake
Alfred M. Best