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Note 8 - Other Assets Components of Other Assets (Details) - USD ($)
$ in Thousands
3 Months Ended 9 Months Ended 12 Months Ended
Sep. 30, 2019
Sep. 30, 2018
Sep. 30, 2019
Sep. 30, 2018
Dec. 31, 2018
Company-owned life insurance $ 103,877   $ 103,877   $ 83,377
Prepaid federal income taxes (Note 9) 89,200   89,200   0
Loaned securities (Note 5) 65,444   65,444   27,860
Internal-use software [1] 55,190   55,190   51,367
Right-of-use assets [3] 42,613 [2]   42,613 [2]   0
Property and equipment [4] 34,339   34,339   37,090
Accrued investment income 33,187   33,187   34,878
Unbilled receivables 25,110   25,110   19,917
Deferred policy acquisition costs 19,928   19,928   17,311
Reinsurance recoverables 16,906   16,906   14,402
Current federal income tax receivable [5] 0   0   44,506
Other 27,853   27,853   36,992
Total other assets 513,647   513,647   367,700
Internal-use software, Accumulated Amortization 70,400   70,400   60,300
Internal-use software, Impairments     3,800   5,100
Internal-use software, Amortization 3,300 $ 2,900 9,800 $ 8,600  
Accumulated Amortization, Right-of-Use Assets 6,800   6,800    
Property and Equipment, Owned, Accumulated Depreciation 68,500   68,500   62,900
Depreciation expense $ 1,900 $ 2,100 $ 5,900 $ 5,900  
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 $70.4 million and $60.3 million at September 30, 2019 and December 31, 2018, respectively, as well as $3.8 million of impairment charges in the nine months ended September 30, 2019, and $5.1 million of impairment charges in 2018. Amortization expense was $3.3 million and $2.9 million for the three-month periods ended September 30, 2019 and 2018, respectively, and $9.8 million and $8.6 million for the nine-month periods ended September 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 $6.8 million at September 30, 2019.
[4]
Property and equipment at cost, less accumulated depreciation of $68.5 million and $62.9 million at September 30, 2019 and December 31, 2018, respectively. Depreciation expense was $1.9 million and $2.1 million for the three-month periods ended September 30, 2019 and 2018, respectively, and $5.9 million for both the nine-month periods ended September 30, 2019 and 2018.
[5]
During the nine months ended September 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.