Notes Receivable

12 Months Ended

Dec. 31, 2017

Receivables [Abstract]

Loans, Notes, Trade and Other Receivables Disclosure [Text Block]

Notes and Accounts Receivable, net

The following table summarizes the total notes and accounts receivable, net:

	As of December 31,
	2017		2016
Premium financing program (1)	$	12,225	$	20,615
Other	—		298
Notes receivable, net	$	12,225	$	20,913
Accounts and premiums receivable, net	59,946		45,041
Retrospective commissions receivable	68,064		59,175
Trust receivables	29,060		10,074
Other receivables (2)	17,127		18,435
Total	$	186,422	$	153,638

(1) Related to the Company’s specialty insurance business.

(2) The items previously disclosed for businesses the Company has designated as a discontinued operation or held for sale are disclosed in (4) Dispositions, Assets Held for Sale and Discontinued Operations.

Notes Receivable, net

The Company has established an allowance for uncollectible amounts against its notes receivable of $66 and $1,444 as of December 31, 2017 and December 31, 2016, respectively. As of December 31, 2017 and December 31, 2016, there were $416 and $2,188 in balances classified as 90 days plus past due, respectively.

Accounts and premiums receivable, net, Retrospective commissions receivable, Trust receivables and Other receivables

Accounts and premiums receivable, net, retrospective commissions receivable, trust receivables and other receivables are primarily trade receivables from the specialty insurance business that are carried at their approximate fair value. The Company has established a valuation allowance against its accounts and premiums receivable of $196 and $225 as of December 31, 2017 and December 31, 2016, respectively.