v3.26.1
Deferred Policy Acquisition Costs (Tables)
 6 Months Ended
Jun. 30, 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
June 30,

 

 

Six Months Ended
June 30,

 

 

 

2026

 

 

2025

 

 

2026

 

 

2025

 

Balance at beginning of period

 

$

2,825

 

 

$

6,647

 

 

$

2,696

 

 

$

6,380

 

 

 

 

 

 

 

 

 

 

 

 

 

Deferred policy acquisition costs

 

 

5,402

 

 

 

(1,022

)

 

 

7,089

 

 

 

1,922

 

Amortization of policy acquisition costs

 

 

(1,926

)

 

 

(2,287

)

 

 

(3,484

)

 

 

(4,964

)

Net change

 

 

3,476

 

 

 

(3,309

)

 

 

3,605

 

 

 

(3,042

)

 

 

 

 

 

 

 

 

 

 

 

 

Balance at end of period

 

$

6,301

 

 

$

3,338

 

 

$

6,301

 

 

$

3,338