The following tables present the balances of Receivables from Policyholders, net of the allowance for expected credit losses, as of December 31, 2025 and 2024, and a roll forward of changes in the allowance for expected credit losses for the years ended December 31, 2025 and 2024. | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | Year Ended December 31, 2025 | | (Dollars in Millions) | | Specialty | | Life | | Total Segments | | Non-Core Operations | | Total Allowance for Expected Credit Losses | | Balance at Beginning of Year | | $ | 2.6 | | | $ | — | | | $ | 2.6 | | | $ | 0.3 | | | $ | 2.9 | | | Provision for Expected Credit Losses | | 53.7 | | | 0.2 | | | 53.9 | | | 0.3 | | | 54.2 | | | Write-offs of Uncollectible Receivables from Policyholders | | (54.4) | | | (0.2) | | | (54.6) | | | (0.5) | | | (55.1) | | | Balance at End of Year | | $ | 1.9 | | | $ | — | | | $ | 1.9 | | | $ | 0.1 | | | $ | 2.0 | | | | | | | | | | | | | Receivable Balance at End of Year1 | | $ | 957.3 | | | $ | 10.8 | | | $ | 968.1 | | | $ | 7.5 | | | $ | 975.6 | | 1Specialty, Total Segments, and Total includes $10.4 million attributable to Kemper Reciprocal, which is reported as a consolidated variable interest entity. |
NOTE 8. RECEIVABLES FROM POLICYHOLDERS - ALLOWANCE FOR EXPECTED CREDIT LOSSES (Continued) | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | Year Ended December 31, 2024 | | (Dollars in Millions) | | Specialty | | Life | | Total Segments | | Non-Core Operations | | Total Allowance for Expected Credit Losses | | Balance at Beginning of Year | | $ | 12.9 | | | $ | — | | | $ | 12.9 | | | $ | 1.0 | | | $ | 13.9 | | | Provision for Expected Credit Losses | | 38.9 | | | 0.3 | | | 39.2 | | | 0.4 | | | 39.6 | | | Write-offs of Uncollectible Receivables from Policyholders | | (49.2) | | | (0.3) | | | (49.5) | | | (1.1) | | | (50.6) | | | Balance at End of Year | | $ | 2.6 | | | $ | — | | | $ | 2.6 | | | $ | 0.3 | | | $ | 2.9 | | | | | | | | | | | | | Receivable Balance at End of Year1 | | $ | 962.8 | | | $ | 11.1 | | | $ | 973.9 | | | $ | 12.2 | | | $ | 986.1 | | 1Specialty, Total Segments, and Total includes $8.2 million attributable to Kemper Reciprocal, which is reported as a consolidated variable interest entity. |
|