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Premiums Receivable
 12 Months Ended
Dec. 31, 2013
Insurance [Abstract]  
Premiums Receivable
3. Premiums Receivable

Premiums receivable consist primarily of premium-related balances due from policyholders. The balance is shown net of the allowance for doubtful accounts. The components of premiums receivable are shown below:

 

    December 31,  
               2013                                2012                
    (In thousands)  

Premiums receivable

    $ 177,037          $ 148,374      

Allowance for doubtful accounts

     (5,458)          (6,424)     
 

 

 

    

 

 

  

Premiums receivable, net

    $ 171,579          $ 141,950      
 

 

 

    

 

 

  

 

The following summarizes the activity in the allowance for doubtful accounts:

 

    December 31,  
    2013     2012     2011  
    (In thousands)  

Balance, beginning of year

    $ 6,424          $ 5,573          $ 5,104      

Provision for bad debts (1)

     52           2,230           1,209      

Write-offs

     (1,018)          (1,379)          (740)     
 

 

 

    

 

 

    

 

 

  

Balance, end of year

    $     5,458          $     6,424          $     5,573      
 

 

 

    

 

 

    

 

 

  
                         
  (1) Includes a one-time adjustment of $1.7 million in 2013 as a result of a change in accounting estimate of uncollectible accounts based on historical experience.

Included in premiums receivable at December 31, 2013, 2012 and 2011 is the Company’s estimate for EBUB premium of $4.3 million, $3.0 million and $2.1 million, respectively.