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Statutory Accounting and Regulation (Tables)
 12 Months Ended
Dec. 31, 2017
Insurance [Abstract]  
Statutory Accounting Practices, Statutory to GAAP Net Income Reconciliation
The table below reconciles our consolidated GAAP net income to the statutory net income of our insurance subsidiaries:
  
 
Year Ended December 31,
 
2017
 
2016
 
2015
Consolidated GAAP net income
$
10,145

 
$
5,698

 
$
27,358

Increase (decrease) due to:
 
 
 
 
 
Commissions
401

 
17,486

 
339

Deferred income taxes
9,413

 
(3,255
)
 
(2,518
)
Deferred policy acquisition costs
(17,935
)
 
(6,342
)
 
(4,962
)
Allowance for doubtful accounts
240

 
(24
)
 
97

Prepaid expenses
101

 
(538
)
 
131

Premium tax
(1,800
)
 
—

 
—

Investment PGAAP adjustments
1,148

 
—

 
—

Other, net
(71
)
 
166

 
—

Operations of non-statutory subsidiaries
(6,930
)
 
(10,621
)
 
(10,077
)
Statutory net income acquired(1)
6,120

 
3,513

 
152

Statutory net income of insurance subsidiaries
$
832

 
$
6,083

 
$
10,520
Statutory Accounting Practices, Statutory to GAAP, Stockholders' Equity Reconciliation
The table below reconciles our consolidated GAAP stockholders’ equity to the surplus as regards policyholders of our insurance subsidiaries:
 
 
December 31,
 
2017
 
2016
Consolidated GAAP stockholders’ equity
$
537,125

 
$
241,327

Increase (decrease) due to:
 
 
 
Deferred policy acquisition costs
(35,689
)
 
(15,373
)
Deferred income taxes
961

 
(3,338
)
Investments
955

 
1,386

Non-admitted assets
9

 
(623
)
Surplus debentures
10,000

 
11,176

Provision for reinsurance
(3,583
)
 
(7,648
)
Equity of non-statutory subsidiaries
(138,833
)
 
(32,615
)
Commissions
19,502

 
18,570

Prepaid expenses
(468
)
 
(564
)
Other, net
(595
)
 
—

Statutory surplus as regards policyholders of insurance subsidiaries
$
389,384

 
$
212,298