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Note 8 - Other Assets (Details) - USD ($)
$ in Thousands
3 Months Ended 9 Months Ended
Sep. 30, 2017
Sep. 30, 2016
Sep. 30, 2017
Sep. 30, 2016
Dec. 31, 2016
Deposit with the IRS (Note 9) $ 88,557   $ 88,557   $ 88,557
Corporate-owned life insurance 85,699   85,699   83,248
Securities Loaned, Asset 60,876   60,876    
Property and equipment [1],[2] 88,119   88,119   70,665
Accrued investment income 31,390   31,390   29,255
Deferred policy acquisition costs 15,816   15,816   14,127
Reinsurance recoverables 7,605   7,605   7,368
Other 60,954   60,954   50,615
Total other assets 439,016   439,016   343,835
Property and Equipment, Owned, Accumulated Depreciation 101,700   101,700   118,500
Depreciation 4,600 $ 2,900 12,800 $ 7,600  
Prepaid reinsurance premium 239,620   239,620   229,438
Technology Upgrade Related Costs [Member]          
Property and equipment 45,000   45,000   49,700
Leasehold Improvements [Member]          
Property and equipment 15,700   15,700    
Securities Financing Transaction, Fair Value [Member]          
Securities Loaned, Asset [3] $ 60,876   $ 60,876    
Securities Held as Collateral, at Fair Value         $ 0
[1] Includes $45.0 million and $49.7 million at September 30, 2017 and December 31, 2016, respectively, related to our technology upgrade project and $15.7 million at September 30, 2017 of leasehold improvements related to our new corporate headquarters.
[2] Property and equipment at cost, less accumulated depreciation of $101.7 million and $118.5 million at September 30, 2017 and December 31, 2016, respectively. Depreciation expense was $4.6 million and $2.9 million for the three-month periods ended September 30, 2017 and 2016, respectively, and $12.8 million and $7.6 million for the nine-month periods ended September 30, 2017 and 2016, respectively.
[3] Our securities loaned under securities lending agreements are included at fair value within other assets on our condensed consolidated balance sheets. All of our securities lending agreements are classified as overnight and continuous. None of the amounts are subject to offsetting.