Note 12 - Segment Information

12 Months Ended

Dec. 31, 2022

Notes to Financial Statements

Segment Reporting Disclosure [Text Block]

12. SEGMENT INFORMATION

AmerInst has two reportable segments: (1) reinsurance and corporate, previously called the reinsurance segment, through which the company provided reinsurance under the now commuted reinsurance agreements, conducted investment operations and conducts other corporate activities and (2) insurance activity, through which the Company offers professional liability solutions to professional service firms under the Agency Agreements, as defined in the “Overview” section above. The tables below summarize the results of our reportable segments as of and for December 31, 2022 and December 31, 2021. 

	As of and for the Year Ended December 31, 2022
	Reinsurance and Corporate			Insurance Segment			Total
Revenues	$	8,515		$	2,262,274		$	2,270,789
Total losses and expenses		655,967			3,545,385			4,201,352
Segment loss		(647,452	)		(1,283,111	)		(1,930,563	)
Identifiable assets		—			644,133			644,133

	As of and for the Year Ended December 31, 2021
	Reinsurance and Corporate			Insurance Segment			Total
Revenues	$	3,213,768		$	3,405,122		$	6,618,890
Total losses and expenses		4,013,676			4,199,245			8,212,921
Segment loss		(799,908	)		(794,123	)		(1,594,031	)
Identifiable assets		—			898,560			898,560