| Schedule of Deferred Policy Acquisition Costs |
| | |
December 31,
2025 | | |
December 31,
2024 | |
| Life | |
$ | 766,640 | | |
$ | 1,330,930 | |
| Annuity | |
| (83,580 | ) | |
| (158,628 | ) |
| Total | |
$ | 683,060 | | |
$ | 1,172,302 | |
| | |
Year Ended December 31, 2025 | |
| | |
Life | | |
Annuity | | |
Total | |
| Deferred policy acquisition costs, beginning | |
$ | 4,153,865 | | |
$ | 398,882 | | |
$ | 4,552,747 | |
| Capitalized | |
| 1,483,341 | | |
| 92,796 | | |
| 1,576,137 | |
| Amortized | |
| (716,701 | ) | |
| (176,376 | ) | |
| (893,077 | ) |
| Increase (decrease) | |
| 766,640 | | |
| (83,580 | ) | |
| 683,060 | |
| Deferred policy acquisition costs, ending | |
$ | 4,920,505 | | |
$ | 315,302 | | |
$ | 5,235,807 | |
| |
|
Year Ended December 31, 2024 |
|
| |
|
Life |
|
|
Annuity |
|
|
Total |
|
| Deferred policy acquisition costs, beginning |
|
$ |
2,822,935 |
|
|
$ |
557,510 |
|
|
$ |
3,380,445 |
|
| Capitalized |
|
|
2,272,315 |
|
|
|
59,947 |
|
|
|
2,332,262 |
|
| Amortized |
|
|
(941,385 |
) |
|
|
(218,575 |
) |
|
|
(1,159,960 |
) |
| Increase (decrease) |
|
|
1,330,930 |
|
|
|
(158,628 |
) |
|
|
1,172,302 |
|
| Deferred policy acquisition costs, ending |
|
$ |
4,153,865 |
|
|
$ |
398,882 |
|
|
$ |
4,552,747 |
|
|