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Deferred Policy Acquisition Costs and Deferred Ceding Commission Revenue
 12 Months Ended
Dec. 31, 2024
Deferred Policy Acquisition Costs Disclosures [Abstract]  
Deferred Policy Acquisition Costs and Deferred Ceding Commission Revenue Deferred Policy Acquisition Costs and Deferred Ceding Commission Revenue
Deferred policy acquisition costs incurred and policy-related ceding commission revenue are deferred and amortized to income on property and casualty insurance business as follows:
 Years ended
December 31,
 20242023
   
Net deferred policy acquisition costs, net of deferred ceding commission revenue, beginning of year$10,341,699 $13,199,884 
   
Cost incurred and deferred:  
Commissions and brokerage37,956,108 29,926,493 
Other underwriting and policy acquisition costs10,118,578 8,866,395 
Ceding commission revenue(20,909,652)(19,238,750)
Net deferred policy acquisition costs27,165,034 19,554,138 
Amortization(24,315,601)(22,412,323)
 2,849,433 (2,858,185)
   
Net deferred policy acquisition costs, net of deferred ceding commission revenue, end of year$13,191,132 $10,341,699 
Deferred policy acquisition costs and deferred ceding commission revenue as of December 31, 2024 and 2023 are as follows:
 December 31,
 20242023
   
Deferred policy acquisition costs$24,732,371 $19,802,564 
Deferred ceding commission revenue(11,541,239)(9,460,865)
Balance at end of period$13,191,132 $10,341,699