Summary of Accrued Expenses and Other Liablilities (Tables)

12 Months Ended

Dec. 31, 2014

Summary Of Accrued Expenses And Other Liablilities Tables

Summary of accrued expenses and other liabilities

Accrued expenses and other liabilities consist of the following:

	Year ended December 31
	2014		2013
Premium payable	$	509,642	$	462,472
Unearned contingent commission on reinsurance treaty		77,839		60,747
Unearned policy fee income		828,664		803,397
Retirement plans		251,125		275,250
Accrued salaries and employee benefits		477,682		455,997
Commission payable		128,785		91,301
Other		712,580		205,330
Total accrued expenses and other liabilities	$	2,986,317	$	2,354,494