v3.22.2.2
Insurance Operations (Tables)
 9 Months Ended
Sep. 30, 2022
Insurance [Abstract]  
Schedule of Beginning and Ending Balances and Changes in DPAC, Net of DRCC
The following table presents the beginning and ending balances and the changes in DPAC for the periods presented (in thousands):
Three Months Ended
September 30,		Nine Months Ended
September 30,
2022202120222021
DPAC, beginning of period$110,983 $115,971 $108,822 $110,614 
Capitalized Costs55,552 55,054 165,983 170,996 
Amortization of DPAC(54,674)(57,046)(162,944)(167,631)
DPAC, end of period$111,861 $113,979 $111,861 $113,979 
Schedule of Statutory Capital and Surplus, and an Amount Representing Ten Percent of Total Liabilities for both UPCIC and APPCIC The following table presents the amount of capital and surplus calculated in accordance with statutory accounting principles, which differs from GAAP, and an amount representing ten percent of total liabilities for each of the Insurance Entities as of the dates presented (in thousands):
September 30, 2022December 31, 2021
Statutory capital and surplus
  UPCIC $386,934 $378,750 
  APPCIC$22,446 $16,104 
Ten percent of total liabilities
  UPCIC$142,514 $122,292 
  APPCIC$2,145 $649 
The following table summarizes combined net income (loss) for the Insurance Entities determined in accordance with statutory accounting practices for the periods presented (in thousands):
Three Months Ended
September 30,		Nine Months Ended
September 30,
 2022202120222021
Combined net income (loss) $(67,404)$(22,903)$(79,479)$(21,723)
The Insurance Entities are required by various state laws and regulations to maintain certain assets in depository accounts. The following table represents assets held by insurance regulators as of the dates presented (in thousands):
September 30, 2022December 31, 2021
Restricted cash and cash equivalents$2,635 $2,635 
Investments$3,242 $3,441