| Allowance for Expected Credit Losses |
Note 4. Allowance for Expected Credit Losses
Reinsurance Recoverables
The following table presents the balances of reinsurance recoverables, net of the allowance for expected credit losses, at December 31, 2025 and 2024, and the changes in the allowance for expected credit losses for the years ended December 31, 2025 and 2024:
| |
|
At and year ended December
31, 2025
|
|
| |
|
Reinsurance
Recoverables,
Net of
Allowance
for
Expected
Credit Losses
|
|
|
Allowance
for
Expected
Credit
Losses
|
|
|
Balance, beginning of period
|
|
$
|
22,881 |
|
|
$
|
73 |
|
|
Current period change for estimated uncollectible reinsurance
|
|
|
|
|
|
|
(15 |
)
|
|
Write-offs of uncollectible reinsurance recoverables
|
|
|
|
|
|
|
- |
|
|
Balance, end of period
|
|
$
|
25,539 |
|
|
$
|
58 |
|
| |
|
At and year ended December
31, 2024 (Restated)
|
|
| |
|
Reinsurance
Recoverables,
Net of
Allowance
for
Expected
Credit Losses
|
|
|
Allowance
for
Expected
Credit
Losses
|
|
|
Balance, beginning of period
|
|
$
|
23,953 |
|
|
$
|
61 |
|
|
Current period change for estimated uncollectible reinsurance
|
|
|
|
|
|
|
12 |
|
|
Write-offs of uncollectible reinsurance recoverables
|
|
|
|
|
|
|
- |
|
|
Balance, end of period
|
|
$
|
22,881 |
|
|
$
|
73 |
|
Insurance Premium and Other Receivables
The following table presents the balances of insurance premiums and other, net of the allowance for expected credit losses, at December 31, 2025 and 2024, and the changes in the allowance for expected credit losses for the years ended December 31, 2025 and 2024:
| |
|
At and year ended December
31, 2025
|
|
| |
|
Insurance
Premiums
and
Other, Net
of Expected
Credit
Losses
|
|
|
Allowance
for
Expected
Credit
Losses
|
|
|
Balance, beginning of period
|
|
$
|
21,878 |
|
|
$
|
201 |
|
|
Current period change for expected credit losses
|
|
|
|
|
|
|
(12 |
)
|
|
Write-offs of uncollectible insurance premiums and other receivables
|
|
|
|
|
|
|
- |
|
|
Balance, end of period
|
|
$
|
26,956 |
|
|
$
|
189 |
|
| |
|
At and year ended December
31, 2024 (restated)
|
|
| |
|
Insurance
Premiums
and
Other, Net
of Expected
Credit
Losses
|
|
|
Allowance
for
Expected
Credit
Losses
|
|
|
Balance, beginning of period
|
|
$
|
23,690 |
|
|
$
|
217 |
|
|
Current period change for expected credit losses
|
|
|
|
|
|
|
(16 |
)
|
|
Write-offs of uncollectible insurance premiums and other receivables
|
|
|
|
|
|
|
- |
|
|
Balance, end of period
|
|
$
|
21,878 |
|
|
$
|
201 |
|
|