Allowance for Expected Credit Losses (Tables)

3 Months Ended

Mar. 31, 2020

Credit Loss [Abstract]

Premiums receivable

The following table provides a roll forward of the allowance for expected credit losses of the Company’s premium receivables.

	March 31, 2020
	Premium Receivables, Net of Allowance		Allowance for Expected Credit Losses
Balance at beginning of period	$	1,778,717	$	21,003
Cumulative effect of accounting change (1)			6,539
Change for provision for expected credit losses			448
Write-offs charged against the allowance			—
Balance at end of period	$	2,155,204	$	27,990

(1) Adoption of ASU 2016-13, “Financial Instruments - Credit Losses (Topic 326)”

Reinsurance recoverables

The following table provides a roll forward of the allowance for expected credit losses of the Company’s reinsurance recoverables.

	March 31, 2020
	Reinsurance Recoverables, Net of Allowance		Allowance for Expected Credit Losses
Balance at beginning of period	$	4,346,816	$	1,364
Cumulative effect of accounting change (1)			12,010
Additions for current-period provision for expected credit losses			326
Write-offs charged against the allowance			—
Balance at end of period	$	4,303,135	$	13,700

Contractholder receivables

The following table provides a roll forward of the allowance for expected credit losses of the Company’s contractholder receivables.

	March 31, 2020
	Contractholder Receivables, Net of Allowance		Allowance for Expected Credit Losses
Balance at beginning of period	$	2,119,460	$	—
Cumulative effect of accounting change (1)			6,663
Additions for current-period provision for expected credit losses			2,375
Write-offs charged against the allowance			—
Balance at end of period	$	2,140,724	$	9,038

(1) Adoption of ASU 2016-13, “Financial Instruments - Credit Losses (Topic 326)”