Statements of Cash Flows

6 Months Ended

Jun. 30, 2024

Supplemental Cash Flow Information [Abstract]

Supplemental cash flow information was as follows:


	Six Months ended June 30,
($ in thousands)	2024		2023
Cash paid (received) during the period for:
Interest	$	14,209	14,164
Federal income tax	46,000		34,000

Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows from operating leases	3,884		4,038
Operating cash flows from financing leases	65		20
Financing cash flows from finance leases	1,266		1,231

Non-cash items:

Corporate actions related to fixed income securities, available-for-sale ("AFS")1	10,250		23,150

Corporate actions related to equity securities1	29,250		—

Assets acquired under finance lease arrangements	5,947		—
Assets acquired under operating lease arrangements	10,257		4,509
Non-cash purchase of property and equipment	9		—

1Examples of corporate actions include like-kind exchanges, non-cash acquisitions, and stock splits.

The following table provides a reconciliation of cash and restricted cash reported within the Consolidated Balance Sheets that equate to the amount reported in the Consolidated Statements of Cash Flows:


($ in thousands)	June 30, 2024		December 31, 2023
Cash	$	160	180
Restricted cash	10,748		13,092
Total cash and restricted cash shown in the Consolidated Statements of Cash Flows	$	10,908	13,272

Amounts in restricted cash represent cash received from the National Flood Insurance Program ("NFIP") that can only be used to pay flood claims under the Write Your Own program.