Other Liabilities and Accrued Expenses

9 Months Ended

12 Months Ended

Sep. 30, 2020

Dec. 31, 2019

Other Liabilities and Accrued Expenses

Other Liabilities and Accrued Expenses

8. Other Liabilities and Accrued Expense

Other liabilities and accrued expense as of September 30, 2020 and December 31, 2019 consist of the following ($ in millions):

	As of
	September 30,		December 31,
	2020		2019
Deferred ceded commission	$	20.9	$	—
Ceded premium payable		17.9		3.9
Accrued advertising costs		6.3		7.9
Accrued professional fees		2.6		2.8
Premium taxes payable		2.3		2.6
Employee compensation payable		2.2		1.0
Indirect taxes payable		0.3		0.4
Income tax payable		0.2		0.5
Other payables		1.4		0.6
Total other liabilities and accrued expense	$	54.1	$	19.7

13. Other Liabilities and Accrued Expenses

Other liabilities consists of the following ($ in millions):

	December 31,
	2018		2019
Accrued advertising costs	$	4.6	$	7.9
Ceded premium payable		2.3		3.9
Accrued professional fees		1.4		2.8
Premium taxes payable		1.2		2.6
Employee compensation payable		0.2		1.0
Income tax payable		—		0.5
Indirect taxes payable		—		0.4
Other payables		0.1		0.6
Total other liabilities and accrued expenses	$	9.8	$	19.7