Deferred acquisition costs

12 Months Ended

Dec. 31, 2025

Note 13. Deferred acquisition costs

Information regarding total deferred acquisition costs (“DAC”) for December 31, 2025 and December 31, 2024:


	For the Year Ended December 31, 2025
	Beginning Balance		Capitalization		Amortization		Ending Balance
DAC:
MYGA	$	6,524	$	3,393	$	(3,126)	$	6,791

	For the Year Ended December 31, 2024
	Beginning Balance		Capitalization		Amortization		Ending Balance
DAC:
MYGA	$	6,342	$	2,357	$	(2,175)	$	6,524

Significant methodologies and assumptions

The Company amortizes DAC related to long-duration contracts on a straight-line basis, at the individual contract level over the expected term of the related contract.

The amortization expense for DAC is included in the Amortization of deferred acquisition costs in the Consolidated Statements of Operations. The estimated future amortization expense related to DAC for the future years is as follows:


As of	December 31, 2025
2026	$	2,435
2027	2,275
2028	1,483
2029	405
2030	120
2031 and thereafter	73
Total	$	6,791