Insurance Operations (Tables)

6 Months Ended

Jun. 30, 2019

Insurance [Abstract]

Beginning and Ending Balances and Changes in DPAC

The following table presents the beginning and ending balances and the changes in DPAC for the periods presented (in thousands):

	Three Months Ended June 30,						Six Months Ended June 30,
	2019			2018			2019			2018
DPAC, beginning of period	$	83,284		$	78,007		$	84,686		$	73,059
Capitalized Costs	50,694			50,430			92,215			92,369
Amortization of DPAC	(43,448		)	(39,681		)	(86,371		)	(76,672		)
DPAC, end of period	$	90,530		$	88,756		$	90,530		$	88,756

Statutory Capital and Surplus, and an Amount Representing Ten Percent of Total Liabilities for both UPCIC and APPCIC

The following table presents the amount of capital and surplus calculated in accordance with statutory accounting principles, which differ from U.S. GAAP, and an amount representing ten percent of total liabilities for both UPCIC and APPCIC as of the dates presented (in thousands):

	June 30, 2019		December 31, 2018
Ten percent of total liabilities
UPCIC	$	98,843	$	90,610
APPCIC	$	632	$	489
Statutory capital and surplus
UPCIC	$	344,609	$	291,438
APPCIC	$	15,898	$	15,973

Summary of Combined Net Income (Loss) for UPCIC and APPCIC

The following table summarizes combined net income for UPCIC and APPCIC determined in accordance with statutory accounting practices for the periods presented (in thousands):

	Three Months Ended June 30,				Six Months Ended June 30,
	2019		2018		2019		2018
Combined net income	$	26,717	$	29,244	$	34,340	$	43,722

Assets Held by Insurance Regulators

The Insurance Entities are required by various state laws and regulations to maintain certain assets in depository accounts. The following table represents assets held by insurance regulators as of the dates presented (in thousands):

	June 30, 2019		December 31, 2018
Restricted cash and cash equivalents	$	2,635	$	2,635
Investments	$	3,931	$	3,876