Note 18. Segment Reporting: Schedule of Segment Reporting Information, by Segment (Tables)

12 Months Ended

Dec. 31, 2016

Tables/Schedules

Schedule of Segment Reporting Information, by Segment

		2016		2015		2014
Revenues:
Medical Stop-Loss (A)	$	25,614	$	214,139	$	181,190
Specialty Health		173,147		185,912		239,101
Group disability; life and DBL		103,535		90,314		67,641
Individual life, annuities and other		2,756		27,119		34,551
Corporate		2,925		205		177
		307,977		517,689		522,660
Gain on sale of subsidiary to joint venture		-		9,940		-
Net realized investment gains		4,502		3,094		7,688
Net impairment losses recognized in earnings		(1,475)		(228)		-
Total revenues	$	311,004	$	530,495	$	530,348
Income from continuing operations before income taxes:
Medical Stop-Loss (A)	$	16,733	$	18,828	$	19,750
Specialty Health (B)		7,202		6,490		(1,987)
Group disability; life and DBL		17,904		15,811		12,168
Individual life, annuities and other(C)		(2,540)		(122)		(6,618)
Corporate		(8,727)		(8,137)		(8,075)
		30,572		32,870		15,238
Gain on sale of subsidiary to joint venture		-		9,940		-
Net realized investment gains		4,502		3,094		7,688
Net impairment losses recognized in earnings		(1,475)		(228)		-
Interest expense		(1,534)		(1,798)		(1,797)
Income from continuing operations before income taxes	$	32,065	$	43,878	$	21,129

(A)          Substantially all of the business in the segment is coinsured. The current year’s activity primarily reflects income or expenses related to the coinsurance and the run-off of any remaining blocks that were not coinsured.

(B)           The Specialty Health segment includes amortization of intangible assets recorded as a result of purchase accounting for previous acquisitions. Total amortization expense was $1,243,000, $1,488,000 and $1,948,000 for the years ended December 31, 2016, 2015 and 2014, respectively. There is no amortization expense attributable to the other segments.

(C)           The Individual life, annuities and other segment includes amortization of deferred charges in connection with the assumptions of certain ceded life and annuity policies amounting to $2,340,000, $1,323,000 and $3,540,000 for the years ended December 31, 2016, 2015 and 2014, respectively.

		December 31,
		2016		2015
IDENTIFIABLE ASSETS AT YEAR END
Medical Stop-Loss	$	200,026	$	291,330
Specialty Health		172,275		159,826
Group disability; life and DBL		243,421		268,606
Individual life, annuities and other		363,119		436,941
Corporate		155,623		41,260
	$	1,134,464	$	1,197,963

The identifiable assets of the Medical Stop-loss segment include $0 and $12,931,000 of assets attributable to discontinued operations at December 31, 2016 and 2015, respectively.