Allowance for Expected Credit Losses

3 Months Ended

Mar. 31, 2024

Allowance for Expected Credit Losses [Abstract]

Allowance for Expected Credit Losses

Note 5. Allowance for Expected Credit Losses

Reinsurance Recoverables

The following table presents the balances of reinsurance recoverables, net of the allowance for expected credit losses, at March 31, 2024 and 2023, and the changes in the allowance for expected credit losses for the three months ended March 31, 2024 and 2023.

	At and for the three months ended March 31, 2024
	Reinsurance Recoverables, Net of Allowance for Expected Credit Losses		Allowance for Expected Credit Losses
Balance, beginning of period	$	21,103	$	61
Current period change for expected credit losses		—		(5	)
Write-offs of uncollectible reinsurance recoverables		—		—
Balance, end of period	$	20,935	$	56

	At and for the three months ended March 31, 2023
	Reinsurance Recoverables, Net of Allowance for Expected Credit Losses		Allowance for Expected Credit Losses
Balance, beginning of period	$	25,913	$	—
Cumulative effect of adoption of updated accounting guidance for credit losses at January 1, 2023		—		75
Current period change for expected credit losses		—		(6	)
Write-offs of uncollectible reinsurance recoverables		—		—
Balance, end of period	$	24,916	$	69

Insurance Premium and Other Receivables

The following table presents the balances of insurance premiums and other, net of the allowance for expected credit losses, at March 31, 2024 and 2023, and the changes in the allowance for expected credit losses for the three months ended March 31, 2024 and 2023.

	At and for the three months ended March 31, 2024
	Insurance Premiums and Other, Net of Expected Credit Losses		Allowance for Expected Credit Losses
Balance, beginning of period	$	23,690	$	217
Current period change for expected credit losses				(1	)
Write-offs of uncollectible insurance premiums and other receivables				—
Balance, end of period	$	14,696	$	216

	At and for the three months ended March 31, 2023
	Insurance Premiums and Other, Net of Expected Credit Losses		Allowance for Expected Credit Losses
Balance, beginning of period	$	15,386	$	177
Cumulative effect of adoption of updated accounting guidance for  credit losses at January 1, 2023		—		—
Current period change for expected credit losses		—		20
Write-offs of uncollectible insurance premiums and other receivables		—		—
Balance, end of period	$	11,555	$	197