Operating Expenses, Commissions, and Premium Taxes

12 Months Ended

Dec. 31, 2021

Analysis of income and expense [abstract]

Operating Expenses, Commissions, and Premium Taxes

18. Operating Expenses, Commissions, and Premium Taxes

Operating expenses, commissions and premium taxes for the years ended December 31 consist of the following(1):

	2021		2020
Operating expenses:
Employee expenses(2)	$	5,102	$	4,445
Premises and equipment	182		158
Capital asset depreciation	245		250
Service fees	1,101		946
Amortization of intangible assets (Note 9)	193		156
Impairment of intangible assets (Note 9)	9		11
Other expenses	1,747		1,435
Operating expenses	$	8,579	$	7,401
Commissions	2,809		2,612
Premium taxes	429		428
Total operating expenses, commissions and premium taxes	$	11,817	$	10,441

(1)    Reflects a change in presentation to aggregate total operating expenses, commissions and premium taxes. We have updated the prior period to reflect this change in presentation.

(2)    See table below for further details.

Employee expenses for the years ended December 31 consist of the following:

	2021		2020
Salaries, bonus, employee benefits	$	4,320	$	3,879
Share-based payments (Note 19)	757		540
Other personnel costs	25		26
Total employee expenses	$	5,102	$	4,445