XML 48 R27.htm IDEA: XBRL DOCUMENT v3.20.1
Fair Value Measurements (Details)
Mar. 31, 2020
USD ($)
Dec. 31, 2019
USD ($)
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]    
Life insurance policies $ 178,822,344 $ 172,242,734
Face value of life insurance policies 1,124,578,878 1,129,545,328
Level 1     
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]    
Life insurance policies 0 0
Level 2    
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]    
Life insurance policies 0 0
Level 3    
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]    
Life insurance policies $ 178,822,344 $ 172,242,734
Level 3 | Measurement Input, Discount Rate, Life Settlements | Valuation Technique, Discounted Cash Flow | Fair Value, Recurring    
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]    
Measurement input 0.236 0.247
Level 3 | Measurement Input, Discount Rate, Viaticals | Valuation Technique, Discounted Cash Flow | Fair Value, Recurring    
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]    
Measurement input 0.256 0.257
Level 3 | Measurement Input, Mortality Rate, Viaticals | Valuation Technique, Discounted Cash Flow | Fair Value, Recurring    
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]    
Measurement input 3.50 3.50
Level 3 | Minimum | Measurement Input, Mortality Rate, Life Settlements | Valuation Technique, Discounted Cash Flow | Fair Value, Recurring    
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]    
Measurement input 0.90 0.90
Level 3 | Maximum | Measurement Input, Mortality Rate, Life Settlements | Valuation Technique, Discounted Cash Flow | Fair Value, Recurring    
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]    
Measurement input 1 1.10