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Federal Income Tax - Net Deferred Tax Assets and Liabilities (Details) - USD ($)
$ in Thousands
Dec. 31, 2021
Dec. 31, 2020
Deferred tax liabilities    
Deferred policy acquisition costs $ 19,204 $ 18,289
Investments in partnerships 3,229 964
Prepaid pension cost 3,725 4,553
Over funded pension benefit 1,214 0
Net bond discount accretion 323 383
Depreciation 4,097 4,187
Revaluation of investment basis 0 325
Identifiable intangible assets 1,242 1,391
Capitalized Software 6,351 4,891
Other 2,183 1,568
Gross deferred tax liability 81,844 91,729
Deferred tax assets    
Financial statement reserves in excess of income tax reserves 22,879 23,851
Unearned premium adjustment 17,296 18,979
Employee profit sharing 2,515 974
Underfunded benefit plan obligation 0 4,295
Post-retirement benefits other than pensions 2,650 9,533
Other-than-temporary impairment of investments 1,529 1,974
Compensation expense related to stock options 1,989 2,307
Nonqualified deferred compensation 2,574 2,066
Other 3,659 2,821
Deferred tax asset 55,091 66,800
Net deferred tax liability 26,753 24,929
Equity securities    
Deferred tax liabilities    
Net unrealized appreciation on investment securities 27,047 33,096
All other securities    
Deferred tax liabilities    
Net unrealized appreciation on investment securities $ 13,229 $ 22,082