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Notes and Accounts Receivable, net
 6 Months Ended
Jun. 30, 2023
Receivables [Abstract]  
Notes and Accounts Receivable, net Notes and Accounts Receivable, net
The following table presents the total notes and accounts receivable, net:
As of
June 30, 2023December 31, 2022
Accounts and premiums receivable, net$277,308 $142,011 
Retrospective commissions receivable227,191 191,092 
Notes receivable, net133,372 121,419 
Trust receivables18,140 18,455 
Other receivables31,814 29,334 
Total notes and accounts receivable, net$687,825 $502,311 

The following table presents the total valuation allowance and bad debt expense for the following periods:
Valuation allowanceBad Debt Expense
As ofThree Months Ended
June 30, 		Six Months Ended
June 30,
June 30, 2023December 31, 20222023202220232022
Notes receivable, net - premium financing program (1)
$50 $85 $44 $28 $84 $90 
Accounts and premiums receivable, net$138 $94 $3 $37 $12 $45 
(1)    As of June 30, 2023 and December 31, 2022, there were $127 and $168 in balances classified as 90 days plus past due, respectively.