Premiums Receivable

12 Months Ended

Dec. 31, 2014

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,
	2014			2013
	(in thousands)
Premiums receivable	$	184,128		$	177,037
Allowance for doubtful accounts		(5,211	)		(5,458	)
Premiums receivable, net	$	178,917		$	171,579

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

	December 31,
	2014			2013			2012
	(in thousands)
Balance, beginning of year	$	5,458		$	6,424		$	5,573
Provision for bad debts (1)		673			52			2,230
Write-offs		(920	)		(1,018	)		(1,379	)
Balance, end of year	$	5,211		$	5,458		$	6,424
(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, 2014, 2013 and 2012 is the Company’s estimate for EBUB premium of $5.2 million, $4.3 million and $3.0 million, respectively.