Reserve for Unpaid Losses and Loss Adjustment Expenses (Tables)

3 Months Ended

Mar. 31, 2019

Liability for Unpaid Claims and Claims Adjustment Expense, Activity in Liability [Abstract]

Liabilities for Unpaid Losses and Loss Adjustment Expenses

Rollforward of Liabilities for Unpaid Losses and Loss Adjustment Expenses

	For the three months ended March 31,
	2019			2018
Beginning liabilities for unpaid losses and loss adjustment expenses, gross	$	24,584		$	23,775
Reinsurance and other recoverables	4,232			3,957
Beginning liabilities for unpaid losses and loss adjustment expenses, net	20,352			19,818
Provision for unpaid losses and loss adjustment expenses
Current accident year	1,641			1,640
Prior accident year development	(11		)	(32		)
Total provision for unpaid losses and loss adjustment expenses	1,630			1,608
Less payments
Current accident year	271			327
Prior accident years	1,309			1,322
Total payments	1,580			1,649
Ending liabilities for unpaid losses and loss adjustment expenses, net	20,402			19,777
Reinsurance and other recoverables	4,209			3,938
Ending liabilities for unpaid losses and loss adjustment expenses, gross	$	24,611		$	23,715

Unfavorable (Favorable) Prior Accident Year Development

	For the three months ended March 31,
	2019			2018
Workers’ compensation	$	(20	)	$	(25	)
Workers’ compensation discount accretion	8			10
General liability	6			8
Package business	5			8
Commercial property	(2		)	(13		)
Professional liability	—			2
Bond	—			—
Automobile liability - Commercial Lines	—			(5		)
Automobile liability - Personal Lines	(5		)	—
Homeowners	1			(12		)
Net asbestos reserves	—			—
Net environmental reserves	—			—
Catastrophes	(8		)	(3		)
Uncollectible reinsurance	—			—
Other reserve re-estimates, net	4			(2		)
Total prior accident year development	$	(11	)	$	(32	)

Rollforward of Liabilities for Unpaid Losses and Loss Adjustment Expenses

	For the three months ended March 31,
	2019			2018
Beginning liabilities for unpaid losses and loss adjustment expenses, gross	$	8,445		$	8,512
Reinsurance recoverables	239			209
Beginning liabilities for unpaid losses and loss adjustment expenses, net	8,206			8,303
Provision for unpaid losses and loss adjustment expenses
Current incurral year	1,150			1,185
Prior year's discount accretion	58			62
Prior incurral year development [1]	(120		)	(127		)
Total provision for unpaid losses and loss adjustment expenses [2]	1,088			1,120
Less: payments
Current incurral year	314			318
Prior incurral years	855			840
Total payments	1,169			1,158
Ending liabilities for unpaid losses and loss adjustment expenses, net	8,125			8,265
Reinsurance recoverables	237			233
Ending liabilities for unpaid losses and loss adjustment expenses, gross	$	8,362		$	8,498

[1] Prior incurral year development represents the change in estimated ultimate incurred losses and loss adjustment expenses for prior incurral years on a discounted basis.

[2]

Includes unallocated loss adjustment expenses of $46, and $41 for the three months ended March 31, 2019 and 2018, respectively, that are recorded in insurance operating costs and other expenses in the Condensed Consolidated Statements of Operations