Premiums Receivable

12 Months Ended

Dec. 31, 2015

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,
	2015			2014
	(in thousands)
Premiums receivable	$	190,216		$	184,128
Allowance for doubtful accounts		(4,852	)		(5,211	)
Premiums receivable, net	$	185,364		$	178,917

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

	December 31,
	2015			2014			2013
	(in thousands)
Balance, beginning of year	$	5,211		$	5,458		$	6,424
Provision for bad debts (1)		806			673			52
Write-offs		(1,165	)		(920	)		(1,018	)
Balance, end of year	$	4,852		$	5,211		$	5,458

(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, 2015, 2014 and 2013 is the Company’s estimate for EBUB premium of $7.6 million, $5.2 million and $4.3 million, respectively.