Note 10. Policy Benefits and Claims: Schedule of Liability for Unpaid Claims and Claims Adjustment Expense (Tables)

12 Months Ended

Dec. 31, 2016

Schedule of Liability for Unpaid Claims and Claims Adjustment Expense

		2016		2015		2014
Balance at beginning of year	$	245,443	$	236,803	$	237,754
Less: reinsurance recoverable		65,362		78,531		72,772
Net balance at beginning of year		180,081		158,272		164,982
Amount assumed		-		10,343		-
Amount incurred, related to:
Current year		155,044		294,390		303,973
Prior years		(5,496)		(8,488)		(4,552)
Total incurred		149,548		285,902		299,421
Amount paid, related to:
Current year		78,159		169,488		192,001
Prior years		121,210		104,948		114,130
Total paid		199,369		274,436		306,131
Net balance at end of year		130,260		180,081		158,272
Plus:  reinsurance recoverable		88,853		65,362		78,531
Balance at end of year	$	219,113	$	245,443	$	236,803

Specialty Health Segment Member | Health Insurance Product Line

Schedule of Liability for Unpaid Claims and Claims Adjustment Expense

		Specialty Health Segment
		Health Insurance Claims
		2016		2015		2014
				(unaudited)		(unaudited)
Balance at beginning of year	$	23,425	$	35,620	$	48,687
Less: reinsurance recoverable		1,362		3,584		4,856
Net balance at beginning of year		22,063		32,036		43,831
Amount incurred, related to:
Current year		44,243		63,122		107,460
Prior years		(4,702)		(8,410)		(600)
Total incurred		39,541		54,712		106,860
Amount paid, related to:
Current year		19,371		42,419		76,678
Prior years		16,229		22,266		41,977
Total paid		35,600		64,685		118,655
Net balance at end of year		26,004		22,063		32,036
Plus:  reinsurance recoverable		1,179		1,362		3,584
Balance at end of year	$	27,183	$	23,425	$	35,620