Basis of Presentation (Tables)

6 Months Ended

Jun. 30, 2021

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Schedule of Rollforward of the Allowance for Expected Credit Losses Related to Premiums Receivable

The following tables present a roll forward of the allowance for expected credit losses related to the Company's premiums receivable for the three and six months ended June 30, 2021 and 2020.

(In thousands)	Premiums Receivable, Net		Allowance for Expected Credit Losses
Balance, April 1, 2021	$	210,560	$	6,082
Initial allowance recognized in the period for NORCAL premiums receivable(1)			2,137
Provision for expected credit losses			352
Write offs charged against the allowance			(886)
Recoveries of amounts previously written off			44
Balance, June 30, 2021	$	288,589	$	7,729

(In thousands)	Premiums Receivable, Net		Allowance for Expected Credit Losses
Balance, December 31, 2020	$	201,395	$	6,131
Initial allowance recognized in the period for NORCAL premiums receivable(1)			2,137
Provision for expected credit losses			457
Write offs charged against the allowance			(1,118)
Recoveries of amounts previously written off			122
Balance, June 30, 2021	$	288,589	$	7,729

(In thousands)	Premiums Receivable, Net		Allowance for Expected Credit Losses
Balance, April 1, 2020	$	266,822	$	6,197
Provision for expected credit losses			405
Write offs charged against the allowance			(16)
Recoveries of amounts previously written off			41
Balance, June 30, 2020	$	234,840	$	6,627

(In thousands)	Premiums Receivable, Net		Allowance for Expected Credit Losses
Balance, December 31, 2019	$	249,540	$	1,590
Cumulative-effect adjustment, before tax (2)			5,160
Provision for expected credit losses			493
Write offs charged against the allowance			(674)
Recoveries of amounts previously written off			58
Balance, June 30, 2020	$	234,840	$	6,627
(1) Represents an initial allowance for expected credit losses for NORCAL's premiums receivable to conform NORCAL to ProAssurance's accounting policies. See Note 2 for more information.
(2) Due to the adoption of ASU 2016-13, ProAssurance recorded a cumulative-effect adjustment to beginning retained earnings as of January 1, 2020 to increase its consolidated allowance for expected credit losses related to its premiums receivable. See Note 1 of the Notes to Consolidated Financial Statements in ProAssurance's December 31, 2020 report on Form 10-K.

Schedule of Other Liabilities

Other liabilities consisted of the following:

(In thousands)	June 30, 2021		December 31, 2020
SPC dividends payable	$	64,401	$	68,865
Unpaid shareholder dividends	2,700		2,694
Deferred compensation liabilities	53,716		30,334
Contingent consideration	24,000		—
All other	141,306		80,146
Total other liabilities	$	286,123	$	182,039