Deferred acquisition costs

6 Months Ended

Jun. 30, 2026

Note 13. Deferred acquisition costs

The following table presents the rollforward of deferred acquisition costs (“DAC”) as of June 30, 2026 and June 30, 2025:


	For the Six Months Ended June 30, 2026
	Beginning Balance		Capitalization		Amortization		Ending Balance
DAC:
MYGA	$	6,791	$	88	$	(1,411)	$	5,468

	For the Six Months Ended June 30, 2025
	Beginning Balance		Capitalization		Amortization		Ending Balance
DAC:
MYGA	$	6,524	$	3,393	$	(1,460)	$	8,457

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 Condensed Consolidated Statements of Operations. The estimated future amortization expense related to DAC for the future years is as follows:


As of	June 30, 2026
Remainder of 2026	$	1,074
2027	2,280
2028	1,496
2029	414
2030	129
2031 and thereafter	75
Total	$	5,468