ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)

3 Months Ended

Mar. 31, 2022

Equity [Abstract]

ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)

ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)

Accumulated other comprehensive income (loss) ("AOCI") includes certain items that are reported directly within a separate component of shareholders' equity. The following table presents changes in AOCI balances:

($ in thousands)	Three months ended March 31,
	2022		2021
Unrealized Gains (Losses) on Cash Flow Hedges
Balance at beginning of period	$	—	$	(489)
Other comprehensive income for period:
Other comprehensive gain before reclassifications	—		489
Net current period other comprehensive income	—		489
Balance at end of period	$	—	$	—
Unrealized Gains (Losses) on Available-for-Sale Securities
Balance at beginning of period	$	2,021	$	4,074
Other comprehensive loss for period:
Other comprehensive loss before reclassifications	(4,272)		(1,635)
Amounts reclassified from accumulated other comprehensive loss	(2)		—
Net current period other comprehensive loss	(4,274)		(1,635)
Balance at end of period	$	(2,253)	$	2,439
Total Accumulated Other Comprehensive Income (Loss) at end of period	$	(2,253)	$	2,439

The following table presents the amounts reclassified out of AOCI for the three months ended March 31, 2022:

($ in thousands) Details about Accumulated Other Comprehensive Loss Components	Amounts Reclassified from Accumulated Other Comprehensive Loss		Affected Line Item in the Statement Where Net Income is Presented
Unrealized Gains on Available-for-Sale Securities	$	3	Net investment gains
	3		Total before tax
	(1)		Tax expense
	$	2	Net of Tax

The following table presents the amounts reclassified out of AOCI for the three months ended March 31, 2021:

($ in thousands) Details about Accumulated Other Comprehensive Income Components	Amounts Reclassified from Accumulated Other Comprehensive Income		Affected Line Item in the Statement Where Net Income is Presented
Unrealized Gains on Available-for-Sale Securities	$	—	Net investment gains
	—		Total before tax
	—		Tax expense
	$	—	Net of Tax