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Deferred Acquisition Costs
 9 Months Ended
Sep. 30, 2019
Deferred Policy Acquisition Costs Disclosures [Abstract]  
DEFERRED ACQUISITION COSTS
DEFERRED ACQUISITION COSTS
Deferred acquisition costs consist primarily of commissions and agency expenses incurred related to successful efforts to acquire vehicle service agreements and are amortized over the period in which the related revenues are earned in accordance with ASC 606.
The components of deferred acquisition costs and the related amortization expense for the three and nine months ended September 30, 2019 and September 30, 2018 are comprised as follows:
(in thousands)
 
Three months ended September 30,
 
Nine months ended September 30,
 
 
2019

 
2018

 
2019

 
2018

Beginning balance, net
 
$
7,724

 
$
6,662

 
$
6,904

 
$
6,325

Additions
 
1,615

 
1,047

 
4,316

 
3,545

Amortization
 
(1,092
)
 
(810
)
 
(2,973
)
 
(2,971
)
Balance at September 30, net
 
$
8,247

 
$
6,899

 
$
8,247

 
$
6,899