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Income Taxes - Summary of Deferred Tax Assets and Liabilities (Details) - USD ($)
$ in Thousands
Dec. 31, 2020
Dec. 31, 2019
Net deferred tax asset    
Deferred tax assets $ 29,577 $ 29,392
Deferred tax liabilities (334,686) (279,012)
Net deferred tax liability (305,109) (249,620)
Components of the net deferred tax asset    
Contingency reserves (300,281) (261,855)
Unrealized (gain) loss on investments (30,050) (13,214)
Unearned premium reserve 15,192 16,641
Accrued expenses 4,202 3,391
Deferred policy acquisition costs (3,571) (3,298)
Unearned ceding commissions 2,951 3,227
Loss reserves 2,529 416
Nonvested shares 1,767 2,426
Start-up expenditures, net 1,137 1,410
Change in fair market value of derivatives 912 370
Fixed assets 880 1,502
Investments in limited partnerships (561) (400)
Prepaid expenses (129) (132)
Loss reserves - TCJA transition adjustment (94) (113)
Organizational expenditures 7 9
Net deferred tax liability $ (305,109) $ (249,620)