Premiums Receivable

The following table presents the balances of premiums receivable, net of the allowance for expected credit losses, at January 1, 2020 and June 30, 2020 and changes in the allowance for expected credit losses for the three and six months ended June 30, 2020.



	At and For the Three Months Ended June 30, 2020				At and For the Six Months Ended June 30, 2020
	Premiums Receivable, Net of Allowance		Allowance for Expected Credit Losses		Premiums Receivable, Net of Allowance		Allowance for Expected Credit Losses
	($ in thousands)
Balance at beginning of period	$	281,541	$	156	$	273,657	$	—
Cumulative effect of adoption of updated accounting guidance for credit losses at January 1, 2020			—				156
Current period change for expected credit losses			—				—
Write-offs charged against the allowance			—				—
Balance at end of period	$	258,178	$	156	$	258,178	$	156

Reinsurance Recoverables

The following table presents the balances of reinsurance recoverables, net of the allowance for expected credit losses, at January 1, 2020 and June 30, 2020, and changes in the allowance for expected credit losses for the three and six months ended June 30, 2020.



	At and For the Three Months Ended June 30, 2020					At and For the Six Months Ended June 30, 2020
	Reinsurance Recoverables, Net of Allowance		Allowance for Expected Credit Losses			Reinsurance Recoverables, Net of Allowance		Allowance for Expected Credit Losses
	($ in thousands)
Balance at beginning of period	$	197,458	$	297		$	170,974	$	—
Cumulative effect of adoption of updated accounting guidance for credit losses at January 1, 2020 (1)			—					297
Current period change for expected credit losses			(16		)			(16		)
Write-offs charged against the allowance			—					—
Balance at end of period	$	229,746	$	281		$	229,746	$	281

(1) As at June 30, 2020, the allowance for credit losses is gross of deferred tax of $22 thousand.