Deferred Acquisition Costs

9 Months Ended

Sep. 30, 2020

Deferred Acquisition Costs [Abstract]

Deferred Acquisition Costs

Deferred Acquisition Costs

The following table reflects the amounts of policy acquisition costs deferred and amortized:

	Nine Months Ended September 30,
	2020						2019
	Property and Casualty		Accident and Health		Total		Property and Casualty		Accident and Health		Total
Balance, beginning of the period	$	239,293	$	24,230	$	263,523	$	226,188	$	25,220	$	251,408
Additions	479,934		18,540		498,474		385,570		41,222		426,792
Amortization	(461,933)		(15,101)		(477,034)		(372,741)		(37,800)		(410,541)
Change in DAC	18,001		3,439		21,440		12,829		3,422		16,251
Balance, end of the period	$	257,294	$	27,669	$	284,963	$	239,017	$	28,642	$	267,659
NGHC	$	238,787	$	27,669	$	266,456	$	215,904	$	28,642	$	244,546
Reciprocal Exchanges	18,507		—		18,507		23,113		—		23,113
Balance, end of the period	$	257,294	$	27,669	$	284,963	$	239,017	$	28,642	$	267,659