2024

2023

Balance at the beginning of the year

$

34,647

$

35,415

Incurred losses and loss adjustment expenses:

Current contract year

51

—

Prior contract years

(117

)

13

Total

(66

)

13

Paid losses and loss adjustment expenses

(1,596

)

(1,471

)

Foreign currency effect

75

(38

)

Balance at September 30

$

33,060

$

33,919

Incurred losses and loss adjustment expenses

$

(66

)

$

13

Deferred charge amortization and adjustments

610

605

Incurred losses and loss adjustment expenses included in the Consolidated 
   Statements of Earnings

$

544

$

618