XML 124 R113.htm IDEA: XBRL DOCUMENT v3.24.0.1
Income Taxes - Components of Deferred Tax Assets and Liabilities (Detail) - USD ($)
$ in Thousands
Dec. 31, 2023
Dec. 31, 2022
Deferred tax assets:    
Unearned premiums $ 18,507 $ 17,060
Unearned commission 7,964 10,053
Net operating loss 436 1,189
Tax-related discount on loss reserve 5,162 4,902
Stock-based compensation 331 297
Accrued expenses 1,677 1,016
Leases 940 885
Unrealized losses 11,655 16,987
Dual Consolidated loss limitation 0 9,740
Other 473 238
Total deferred tax asset 47,145 62,367
Valuation allowance 0 (6,376)
Adjusted deferred tax asset 47,145 55,991
Deferred tax liabilities:    
Deferred acquisition costs 24,366 23,420
Prepaid expenses 189 180
Property and equipment 359 2,200
Note discount 152 290
Basis in purchased investments 8 28
Basis in purchased intangibles 9,327 11,178
Other 1,633 1,854
Total deferred tax liabilities 36,034 39,150
Net deferred tax assets $ 11,111 $ 16,841