Statutory Financial Information of Insurance Subsidiaries	12 Months Ended
	Mar. 31, 2021
Disclosure Text Block [Abstract]
Statutory Financial Information of Insurance Subsidiaries	Note 21.   Statutory Financial Information of Insurance Subsidiaries Applicable laws and regulations of the States of Arizona and Nevada require Property and Casualty Insurance and Life Insurance to maintain minimum capital and surplus determined in accordance with statutory accounting principles. Audited statutory net income and statutory capital and surplus for the years ended are listed below:     Years Ended December 31,     2020   2019   2018     (In thousands) Repwest:             Audited statutory net income $ 22,898 $ 28,614 $ 23,960 Audited statutory capital and surplus   227,380   226,999   216,763 ARCOA:             Audited statutory net income   2,438   2,906   1,612 Audited statutory capital and surplus   15,928   12,851   9,390 Oxford:             Audited statutory net income   6,296   18,599   11,367 Audited statutory capital and surplus   218,301   223,264   203,723 CFLIC:             Audited statutory net income   8,082   8,043   8,735 Audited statutory capital and surplus   25,980   26,305   27,232 NAI:             Audited statutory net income   2,127   1,942   1,436 Audited statutory capital and surplus   13,980   13,371   12,817   The amount of dividends that can be paid to shareholders by insurance companies domiciled in the State of Arizona is limited. There are restrictions on the ability of our insurance subsidiaries to transfer funds to us in the form of cash dividends, loans or advances. Their ordinary dividends are limited to the lower of 10% of prior year statutory surplus or prior year net income. Any extraordinary dividend, loans or advances to us from the insurance subsidiaries must be approved by the domiciliary insurance commissioner. Any dividend in excess of the limit requires prior regulatory approval. The statutory surplus for Repwest at December 31, 2020 that could be distributed as ordinary dividends was $ 22.7 million. The statutory surplus for Oxford at December 31, 2020 that could be distributed as ordinary dividends was $ 6.3 million. Repwest paid a dividend of $ 22.6 and $ 21.6 million to AMERCO during fiscal 2021 and 2020, respectively. Repwest did not pay a dividend to AMERCO in fiscal 2019. Oxford paid a dividend of $18.6 million to AMERCO during fiscal 2021.   Oxford did not pay a dividend to AMERCO in fiscal 2020 or 2019. Restricted net assets for our insurance subsidiaries were $ 105.4 million and $ 98.5 million as of December 31, 2020 and 2019, respectively. F- 43   amerco and consolidated subsidiaries notes to consolidated financial statements - (continued) For our insurance subsidiaries, statutory accounting principles (“SAP”) differ from GAAP primarily in that: (i) premiums from deferred annuities are recognized as revenue under SAP, while they are accounted for as liabilities from investment contracts under GAAP; (ii) policy acquisition costs are expensed as incurred under SAP, while they are deferred and amortized over the effective period of the related life insurance policies or the present value of actual and expected gross profits from annuity deposits; (iii) policy benefits and losses are established using different actuarial assumptions; and (iv) investments are valued on a different basis and valuation allowances attributable to investments are different. In addition, certain assets are not admitted under SAP and are charged directly to surplus.