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Operating Expenses, Commissions, and Premium Taxes (Tables) | 12 Months Ended
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Dec. 31, 2021
Analysis of income and expense [abstract] |
Summary of operating expenses | Operating expenses, commissions and premium taxes for the years ended December 31 consist of the following(1):
|  | 2021 |  | 2020
Operating expenses: |  |  |  |
Employee expenses(2) |  | $ | 5,102 |  |  | $ | 4,445 |
Premises and equipment |  | 182 |  |  | 158 |
Capital asset depreciation |  | 245 |  |  | 250 |
Service fees |  | 1,101 |  |  | 946 |
Amortization of intangible assets (Note 9) |  | 193 |  |  | 156 |
Impairment of intangible assets (Note 9) |  | 9 |  |  | 11 |
Other expenses |  | 1,747 |  |  | 1,435 |
Operating expenses |  | $ | 8,579 |  |  | $ | 7,401 |
Commissions |  | 2,809 |  |  | 2,612 |
Premium taxes |  | 429 |  |  | 428 |
Total operating expenses, commissions and premium taxes |  | $ | 11,817 |  |  | $ | 10,441 |
(1) Reflects a change in presentation to aggregate total operating expenses, commissions and premium taxes. We have updated the prior period to reflect this change in presentation. (2) See table below for further details.
Summary of employee expenses | Employee expenses for the years ended December 31 consist of the following:
|  | 2021 |  | 2020
Salaries, bonus, employee benefits |  | $ | 4,320 |  |  | $ | 3,879 |
Share-based payments (Note 19) |  | 757 |  |  | 540 |
Other personnel costs |  | 25 |  |  | 26 |
Total employee expenses |  | $ | 5,102 |  |  | $ | 4,445 |

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