Long-Term Debt (Tables)

6 Months Ended

Jun. 30, 2018

Debt Disclosure [Abstract]

Schedule of Long-term Debt Instruments

The carrying value of long-term debt was as follows:

	June 30, 2018		December 31, 2017
Ambac Assurance:
5.1% surplus notes due 2020	$	268,313	$	668,667
5.1% junior surplus notes due 2020	249,428		249,036
Ambac Note	2,038,912		—
Tier 2 Notes	239,736		—
Secured borrowing	—		73,993
Ambac Assurance long-term debt	$	2,796,389	$	991,696
Variable Interest Entities long-term debt	$	11,454,746	$	12,160,544