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Schedule of Deferred Income Taxes (Details) - USD ($)
$ in Thousands
Sep. 30, 2023
Dec. 31, 2022
Deferred income tax assets:    
Net operating loss carryforward $ 4,670 $ 4,171
Loss and loss adjustment expense reserves 52 39
Unearned premium reserves 395 287
Capital loss carryforward 2,491 4,313
Share-based compensation 424 242
Investments 10 5
Other 8 9
Deferred income tax assets 8,050 9,066
Less: Valuation allowance (4,615) (5,463)
Deferred income tax assets net of valuation allowance 3,435 3,603
Deferred income tax liabilities:    
Investments 3,125 3,282
Deferred policy acquisition costs 310 321
Deferred income tax liabilities 3,435 3,603
Net deferred income tax asset (liability)