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Note 8 - Other Assets Components of Other Assets (Details) - USD ($)
$ in Thousands
3 Months Ended 6 Months Ended 12 Months Ended
Jun. 30, 2019
Jun. 30, 2018
Jun. 30, 2019
Jun. 30, 2018
Dec. 31, 2018
Company-owned life insurance $ 101,988   $ 101,988   $ 83,377
Prepaid federal income taxes (Note 9) 55,000   55,000   0
Internal-use software [1] 53,631   53,631   51,367
Right-of-use assets [3] 44,844 [2]   44,844 [2]   0
Property and equipment [4] 35,742   35,742   37,090
Accrued investment income 32,119   32,119   34,878
Loaned securities (Note 5) 29,064   29,064   27,860
Unbilled receivables 21,725   21,725   19,917
Deferred policy acquisition costs 18,546   18,546   17,311
Reinsurance recoverables 16,841   16,841   14,402
Current federal income tax receivable [5] 0   0   44,506
Other 20,736   20,736   36,992
Total other assets 430,236   430,236   367,700
Internal-use software, Accumulated Amortization 66,600   66,600   60,300
Internal-use software, Impairments     3,800   5,100
Internal-use software, Amortization 3,400 $ 2,900 6,500 $ 5,700  
Accumulated Amortization, Right-of-Use Assets 4,600   4,600    
Property and Equipment, Owned, Accumulated Depreciation 66,200   66,200   62,900
Depreciation expense $ 1,900 $ 1,900 $ 4,000 $ 3,800  
REMIC Residual | Internal Revenue Service (IRS)          
Refund of Qualified Deposit Assets from U.S. Department of Treasury         $ 57,200
[1]
Internal-use software, at cost, has been reduced by accumulated amortization of $66.6 million and $60.3 million at June 30, 2019 and December 31, 2018, respectively, as well as $3.8 million of impairment charges in the six months ended June 30, 2019, and $5.1 million of impairment charges in 2018. Amortization expense was $3.4 million and $2.9 million for the three-month periods ended June 30, 2019 and 2018, respectively, and $6.5 million and $5.7 million for the six-month periods ended June 30, 2019 and 2018, respectively.
[2]
Classified in other assets in our condensed consolidated balance sheets. See Note 8.
[3]
Represents right-of-use assets recognized as a result of our adoption, as of January 1, 2019, of the new accounting and disclosure requirements for leases of property, plant and equipment. See Note 1 for additional information. Right-of-use assets are shown less accumulated amortization of $4.6 million at June 30, 2019.
[4]
Property and equipment at cost, less accumulated depreciation of $66.2 million and $62.9 million at June 30, 2019 and December 31, 2018, respectively. Depreciation expense was $1.9 million for both the three-month periods ended June 30, 2019 and 2018, and $4.0 million and $3.8 million for the six-month periods ended June 30, 2019 and 2018, respectively.
[5]
During the six months ended June 30, 2019, current federal income tax receivable was reduced by our receipt of the remaining $57.2 million refund from amounts on deposit with the IRS related to the settlement of the IRS Matter.