Premiums Receivable

12 Months Ended

Dec. 31, 2020

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 credit losses. The components of premiums receivable are shown below:

	December 31,
	2020			2019
	(in thousands)
Premiums receivable	$	161,551		$	163,065
Allowance for credit losses		(4,791	)		(5,112	)
Premiums receivable, net	$	156,760		$	157,953

The following summarizes the activity in the allowance for credit losses:

	December 31,
	2020			2019
	(in thousands)
Balance, beginning of year	$	5,112		$	5,390
Provision for credit loss expense		1,278			723
Write-offs		(1,599	)		(1,001	)
Balance, end of year	$	4,791		$	5,112

Included in premiums receivable at December 31, 2020, 2019 and 2018 is the Company’s estimate for EBUB premium of $6.3 million, $8.5 million and $7.5 million, respectively.