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Notes and Accounts Receivable, net
 3 Months Ended
Mar. 31, 2024
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
March 31, 2024December 31, 2023
Accounts and premiums receivable, net$298,601 $260,383 
Retrospective commissions receivable241,064 250,788 
Notes receivable, net137,089 134,131 
Other receivables45,263 39,306 
Total notes and accounts receivable, net$722,017 $684,608 

The following table presents the total valuation allowance and bad debt expense for the following periods:
Valuation allowanceBad Debt Expense
As ofThree Months Ended March 31,
March 31, 2024December 31, 202320242023
Notes receivable, net - premium financing program (1)
$82 $46 $45 $40 
Accounts and premiums receivable, net$384 $66 $172 $9 
(1)    As of March 31, 2024 and December 31, 2023, there were $398 and $219 in balances classified as 90 days plus past due, respectively.