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Revenue from Contract with Customer
 12 Months Ended
Dec. 31, 2025
Revenue from Contract with Customer [Abstract]  
Revenue from Contract with Customer
13.    REVENUES FROM CONTRACTS WITH CUSTOMERS
As further described in the Revenue Recognition section of Note 2. Basis of Presentation and Significant Accounting Policies, the ID businesses have contracts that are subject to the Revenue from Contracts with Customers Topic of the ASC ("ASC 606").
The following table presents ID commission income recognized disaggregated by policy type for the years ended December 31, 2025, 2024 and 2023:
Year ended December 31,202520242023
Accident & Health$29,640 $30,123 $32,836 
Property22,565 5,116 — 
Specialty Auto17,370 17,851 11,929 
Reinsurance15,713 1,641 147 
Other Professional13,294 10,076 3,097 
Niche Specialty Risks13,263 5,268 — 
Surety10,307 2,948 — 
Professional D&O6,995 1,422 — 
Misc. Specialty5,406 1,696 363 
Marine & Energy4,577 2,829 2,909 
Environmental4,251 13,053 — 
Total$143,381 $92,023 $51,281 
For the years ended December 31, 2025, 2024 and 2023, income of $20,419, $6,353 and $0, respectively, was recognized in accordance with ASC 606 and reported as Servicing and other fees on the Consolidated Statement of Comprehensive Income.
During the years ended December 31, 2025, 2024 and 2023, the amount of revenue recognized related to performance obligations satisfied in a previous period, inclusive of changes due to estimates was approximately $2,984, $5,325 and $5,241, respectively.
Receivables, Contract Assets and Liabilities
The balances of receivables, contract assets and contract liabilities with customers were as follows:
December 31,20252024
Receivables$86,609 $55,377 
Contract assets31,757 15,967 
Contract liabilities2,954 2,705 
Contract assets and Contract liabilities is reported in Other Assets and Other Liabilities on the Balance Sheet
Insurance Distribution
Contract assets represent estimated future consideration related to base commissions and profit-sharing commissions that were recognized as revenue upon the placement of the policy, but are not yet billable or collectable. The Company does not have the right to bill or collect payment on (i) base commissions until the related premiums from policyholders have been collected nor (ii) profit-sharing commissions until after the contract year is completed.
Contract liabilities represent advance consideration received from customers related to Employer stop loss base commissions that will be recognized over time as claims servicing is performed, which typically occurs between 17 and 20 months from contract inception. During the years ended December 31, 2025, 2024 and 2023, the Company recognized revenue that was included in the contract liability balance as of the beginning of the period of  $679, $479 and $583, respectively.