XML 78 R60.htm IDEA: XBRL DOCUMENT v3.22.4
Policy Acquisition Costs - Schedule of Policy Acquisition Costs Deferred and Amortized to Income (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2022
Dec. 31, 2021
Dec. 31, 2020
Policy acquisition costs deferred and amortized to income      
Deferred policy acquisition costs (DAC), beginning of year $ 103,553 $ 88,425 $ 85,044
Deferred:      
Direct commissions 277,553 236,145 200,917
Premium taxes 18,616 17,012 14,783
Ceding commissions (39,458) (47,592) (42,115)
Net deferred 256,711 205,565 173,585
Amortized 232,405 190,437 170,204
DAC, end of year 127,859 103,553 88,425
Policy acquisition costs:      
Amortized 232,405 190,437 170,204
Period costs:      
Ceding commission - contingent (5,882) (4,303) (4,053)
Other underwriting expenses 143,109 131,334 120,287
Total policy acquisition costs $ 369,632 $ 317,468 $ 286,438