v3.26.1
Deferred Policy Acquisition Costs (Tables)
3 Months Ended
Mar. 31, 2026
Deferred Policy Acquisition Costs Disclosures [Abstract]  
Summary of Deferred Policy Acquisition Costs The activity in deferred policy acquisition costs, net of reinsurance transactions, is as follows (dollars in thousands):

 

 

 

Three Months Ended
March 31,

 

 

 

2026

 

 

2025

 

Balance at beginning of period

 

$

2,696

 

 

$

6,380

 

 

 

 

 

 

 

Deferred policy acquisition costs

 

 

1,687

 

 

 

2,944

 

Amortization of policy acquisition costs

 

 

(1,558

)

 

 

(2,677

)

Net change

 

 

129

 

 

 

267

 

 

 

 

 

 

 

Balance at end of period

 

$

2,825

 

 

$

6,647