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v3.25.4

Reserve for Property and Casualty Insurance Claims and Claims Expense (Tables) | 12 Months Ended
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Dec. 31, 2025
Reserve for Property-Liability Insurance Claims and Claims Expense |
Schedule of Rollforward of Reserve for Property and Casualty Insurance Claims and Claims Expense and Reconciliation of Total Claims and Claims Expense Incurred and Paid by Coverage and Prior Year Reserve Reestimates Included in Claims and Claims Expense |
Rollforward of the reserve for property and casualty insurance claims and claims expense
($ in millions) |  | 2025 |  | 2024 |  | 2023
Balance as of January 1 |  | $ | 41,917 |  |  | $ | 39,858 |  |  | $ | 37,541 |
Less recoverables (1) |  | 8,602 |  |  | 8,396 |  |  | 9,176 |
Net balance as of January 1 |  | 33,315 |  |  | 31,462 |  |  | 28,365 |
Incurred claims and claims expense related to: |  |  |  |  |  |
Current year |  | 39,263 |  |  | 40,043 |  |  | 40,521 |
Prior years |  | (1,809) |  |  | (308) |  |  | 549 |
Total incurred |  | 37,454 |  |  | 39,735 |  |  | 41,070 |
Claims and claims expense paid related to: |  |  |  |  |  |
Current year |  | (23,173) |  |  | (23,488) |  |  | (23,607) |
Prior years |  | (14,529) |  |  | (14,394) |  |  | (14,366) |
Total paid |  | (37,702) |  |  | (37,882) |  |  | (37,973) |
Net balance as of December 31 |  | 33,067 |  |  | 33,315 |  |  | 31,462 |
Plus recoverables |  | 8,012 |  |  | 8,602 |  |  | 8,396 |
Balance as of December 31 |  | $ | 41,079 |  |  | $ | 41,917 |  |  | $ | 39,858 |
(1)Recoverables comprises reinsurance and indemnification recoverables. See Note 11 for further details.
Reconciliation of total claims and claims expense incurred and paid by coverage
|  | December 31, 2025
($ in millions) |  | Incurred |  | Paid
Allstate Protection |  |  |  |
Auto insurance - liability coverage |  | $ | 14,575 |  |  | $ | (13,741) |
Auto insurance - physical damage coverage |  | 7,459 |  |  | (7,584) |
Homeowners insurance |  | 8,852 |  |  | (8,945) |
Total auto and homeowners insurance |  | 30,886 |  |  | (30,270) |
Other personal lines |  | 2,281 |  |  | (1,891) |
Commercial lines |  | 145 |  |  | (667) |
Other business lines |  | 213 |  |  | (254) |
Protection Services |  | 604 |  |  | (598) |
Run-off Property-Liability |  | 123 |  |  | (125) |
Unallocated loss adjustment expenses (“ULAE”) |  | 3,241 |  |  | (3,400) |
Claims incurred and paid from before 2021 |  | (15) |  |  | (612) |
Other (1) |  | (24) |  |  | 115 |
Total |  | $ | 37,454 |  |  | $ | (37,702) |
(1)Paid and incurred amounts primarily related to the effect of foreign currency translation adjustments.
Prior year reserve reestimates included in claims and claims expense (1)
|  | For the years ended December 31,
|  | Non-catastrophe losses |  | Catastrophe losses (2) |  | Total
($ in millions) |  | 2025 |  | 2024 |  | 2023 |  | 2025 |  | 2024 |  | 2023 |  | 2025 |  | 2024 |  | 2023
Auto (3) |  | $ | (1,852) |  |  | $ | (328) |  |  | $ | 294 |  |  | $ | (28) |  |  | $ | (36) |  |  | $ | (50) |  |  | $ | (1,880) |  |  | $ | (364) |  |  | $ | 244 |
Homeowners |  | (59) |  |  | (73) |  |  | 66 |  |  | 43 |  |  | (322) |  |  | 36 |  |  | (16) |  |  | (395) |  |  | 102 |
Other personal lines |  | 142 |  |  | 224 |  |  | 37 |  |  | (14) |  |  | (7) |  |  | (18) |  |  | 128 |  |  | 217 |  |  | 19 |
Commercial lines |  | (147) |  |  | 171 |  |  | 76 |  |  | (1) |  |  | (5) |  |  | 8 |  |  | (148) |  |  | 166 |  |  | 84 |
Other business lines |  | (45) |  |  | — |  |  | 12 |  |  | — |  |  | — |  |  | — |  |  | (45) |  |  | — |  |  | 12 |
Run-off Property-Liability (4) |  | 151 |  |  | 68 |  |  | 89 |  |  | — |  |  | — |  |  | — |  |  | 151 |  |  | 68 |  |  | 89 |
Protection Services |  | 1 |  |  | — |  |  | (1) |  |  | — |  |  | — |  |  | — |  |  | 1 |  |  | — |  |  | (1) |
Total prior year reserve reestimates |  | $ | (1,809) |  |  | $ | 62 |  |  | $ | 573 |  |  | $ | — |  |  | $ | (370) |  |  | $ | (24) |  |  | $ | (1,809) |  |  | $ | (308) |  |  | $ | 549 |
(1)Reserve releases are shown in parentheses. (2)2025 includes $60 million of estimated recoveries related to the Nationwide Reinsurance Program aggregate cover for losses occurring between April 1, 2024 and December 31, 2024, and $54 million favorable subrogation settlements related to the 2021 Colorado Marshall Fire. (3)2025 includes reserve releases primarily related to favorable severity development of $1.18 billion in personal auto injury coverage and $671 million in all other personal auto coverages. (4)The Company’s 2025, 2024 and 2023 annual reserve reviews, using established industry and actuarial best practices, resulted in reserve reestimates that increased reserves by $146 million, $58 million and $80 million, respectively.
Schedule of Incurred Claims, Cumulative Paid Claims and Allocated Claim Adjustment Expenses, Net of Recoverables | The information about incurred and paid claims development for the 2021 to 2025 years, and the average annual percentage payout of incurred claims by age as of December 31, 2025, is presented as required supplementary information. Auto insurance – liability coverage
($ in millions, except number of reported claims) |  | Incurred claims and allocated claim adjustment expenses, net of recoverables |  |  |  | IBNR reserves plus expected development on reported claims |  | Cumulative number of reported claims (in thousands)
|  | For the years ended December 31, |  | Prior year reserve reestimates |  | As of December 31, 2025
|  | (unaudited) |  | (unaudited) |  | (unaudited) |  | (unaudited) |  |  |  |
Accident year |  | 2021 |  | 2022 |  | 2023 |  | 2024 |  | 2025 |  |
2021 |  | $ | 10,468 |  |  | $ | 10,917 |  |  | $ | 11,236 |  |  | $ | 11,291 |  |  | $ | 11,119 |  |  | $ | (172) |  |  | $ | 559 |  |  | 2,440 |
2022 |  | — |  |  | 13,308 |  |  | 13,307 |  |  | 13,565 |  |  | 13,293 |  |  | (272) |  |  | 1,254 |  |  | 2,612 |
2023 |  | — |  |  | — |  |  | 15,357 |  |  | 14,817 |  |  | 14,452 |  |  | (365) |  |  | 2,547 |  |  | 2,602 |
2024 |  | — |  |  | — |  |  | — |  |  | 15,902 |  |  | 15,191 |  |  | (711) |  |  | 5,136 |  |  | 2,463 |
2025 |  | — |  |  | — |  |  | — |  |  | — |  |  | 16,095 |  |  |  |  | 10,635 |  |  | 2,403 |
|  |  |  |  |  |  |  | Total |  | $ | 70,150 |  |  | $ | (1,520) |  |  |  |  |
Reconciliation to total prior year reserve reestimates recognized by line |  |  |  |  |  |
Prior year reserve reestimates for pre-2021 accident years |  | (34) |  |  |  |  |
Prior year reserve reestimates for ULAE |  | (70) |  |  |  |  |
Other |  | — |  |  |  |  |
Total prior year reserve reestimates |  | $ | (1,624) |  |  |  |  |
|  | Cumulative paid claims and allocated claims adjustment expenses, net of recoverables |  |  |  |  |  |
|  | For the years ended December 31, |  |  |  |  |  |
|  | (unaudited) |  | (unaudited) |  | (unaudited) |  | (unaudited) |  |  |  |  |  |  |  |
Accident year |  | 2021 |  | 2022 |  | 2023 |  | 2024 |  | 2025 |  |  |  |  |  |
2021 |  | $ | 3,574 |  |  | $ | 7,341 |  |  | $ | 9,157 |  |  | $ | 10,105 |  |  | $ | 10,560 |  |  |  |  |  |  |
2022 |  | — |  |  | 4,466 |  |  | 9,098 |  |  | 11,087 |  |  | 12,039 |  |  |  |  |  |  |
2023 |  | — |  |  | — |  |  | 5,094 |  |  | 9,875 |  |  | 11,905 |  |  |  |  |  |  |
2024 |  | — |  |  | — |  |  | — |  |  | 5,211 |  |  | 10,055 |  |  |  |  |  |  |
2025 |  | — |  |  | — |  |  | — |  |  | — |  |  | 5,460 |  |  |  |  |  |  |
|  |  |  |  |  |  |  | Total |  | $ | 50,019 |  |  |  |  |  |  |
All outstanding liabilities before 2021, net of recoverables |  | 1,390 |  |  |  |  |  |  |
Liabilities for claims and claim adjustment expenses, net of recoverables |  | $ | 21,521 |  |  |  |  |  |  |
Auto insurance – physical damage coverage
($ in millions, except number of reported claims) |  | Incurred claims and allocated claim adjustment expenses, net of recoverables |  |  |  | IBNR reserves plus expected development on reported claims |  | Cumulative number of reported claims (in thousands)
|  | For the years ended December 31, |  | Prior year reserve reestimates |  | As of December 31, 2025
|  | (unaudited) |  | (unaudited) |  | (unaudited) |  | (unaudited) |  |  |  |
Accident year |  | 2021 |  | 2022 |  | 2023 |  | 2024 |  | 2025 |  |
2021 |  | $ | 7,236 |  |  | $ | 7,264 |  |  | $ | 7,225 |  |  | $ | 7,230 |  |  | $ | 7,230 |  |  | $ | — |  |  | $ | 3 |  |  | 4,633 |
2022 |  | — |  |  | 9,324 |  |  | 9,011 |  |  | 9,052 |  |  | 9,052 |  |  | — |  |  | 6 |  |  | 4,979 |
2023 |  | — |  |  | — |  |  | 9,441 |  |  | 9,099 |  |  | 9,072 |  |  | (27) |  |  | (7) |  |  | 4,807 |
2024 |  | — |  |  | — |  |  | — |  |  | 8,548 |  |  | 8,337 |  |  | (211) |  |  | 8 |  |  | 4,385 |
2025 |  | — |  |  | — |  |  | — |  |  | — |  |  | 7,697 |  |  |  |  | 576 |  |  | 3,830 |
|  |  |  |  |  |  |  | Total |  | $ | 41,388 |  |  | $ | (238) |  |  |  |  |
Reconciliation to total prior year reserve reestimates recognized by line |  |  |  |  |  |
Prior year reserve reestimates for pre-2021 accident years |  | (8) |  |  |  |  |
Prior year reserve reestimates for ULAE |  | (10) |  |  |  |  |
Other |  | — |  |  |  |  |
Total prior year reserve reestimates |  | $ | (256) |  |  |  |  |
|  | Cumulative paid claims and allocated claims adjustment expenses, net of recoverables |  |  |  |  |  |
|  | For the years ended December 31, |  |  |  |  |  |
|  | (unaudited) |  | (unaudited) |  | (unaudited) |  | (unaudited) |  |  |  |  |  |  |  |
Accident year |  | 2021 |  | 2022 |  | 2023 |  | 2024 |  | 2025 |  |  |  |  |  |
2021 |  | $ | 6,803 |  |  | $ | 7,306 |  |  | $ | 7,250 |  |  | $ | 7,229 |  |  | $ | 7,227 |  |  |  |  |  |  |
2022 |  | — |  |  | 8,264 |  |  | 9,101 |  |  | 9,059 |  |  | 9,046 |  |  |  |  |  |  |
2023 |  | — |  |  | — |  |  | 8,498 |  |  | 9,104 |  |  | 9,079 |  |  |  |  |  |  |
2024 |  | — |  |  | — |  |  | — |  |  | 7,826 |  |  | 8,329 |  |  |  |  |  |  |
2025 |  | — |  |  | — |  |  | — |  |  | — |  |  | 7,121 |  |  |  |  |  |  |
|  |  |  |  |  |  |  | Total |  | $ | 40,802 |  |  |  |  |  |  |
All outstanding liabilities before 2021, net of recoverables |  | 11 |  |  |  |  |  |  |
Liabilities for claims and claim adjustment expenses, net of recoverables |  | $ | 597 |  |  |  |  |  |  |
Homeowners insurance
($ in millions, except number of reported claims) |  | Incurred claims and allocated claim adjustment expenses, net of recoverables |  |  |  | IBNR reserves plus expected development on reported claims |  | Cumulative number of reported claims (in thousands)
|  | For the years ended December 31, |  | Prior year reserve reestimates |  | As of December 31, 2025
|  | (unaudited) |  | (unaudited) |  | (unaudited) |  | (unaudited) |  |  |  |
Accident year |  | 2021 |  | 2022 |  | 2023 |  | 2024 |  | 2025 |  |
2021 |  | $ | 6,318 |  |  | $ | 6,465 |  |  | $ | 6,522 |  |  | $ | 6,563 |  |  | $ | 6,510 |  |  | $ | (53) |  |  | $ | 55 |  |  | 999 |
2022 |  | — |  |  | 6,562 |  |  | 6,515 |  |  | 6,488 |  |  | 6,516 |  |  | 28 |  |  | 169 |  |  | 795 |
2023 |  | — |  |  | — |  |  | 9,097 |  |  | 8,626 |  |  | 8,525 |  |  | (101) |  |  | 320 |  |  | 1,033 |
2024 |  | — |  |  | — |  |  | — |  |  | 8,608 |  |  | 8,657 |  |  | 49 |  |  | 710 |  |  | 1,091 |
2025 |  | — |  |  | — |  |  | — |  |  | — |  |  | 8,929 |  |  |  |  | 2,715 |  |  | 819 |
|  |  |  |  |  |  |  | Total |  | $ | 39,137 |  |  | $ | (77) |  |  |  |  |
Reconciliation to total prior year reserve reestimates recognized by line |  |  |  |  |  |
Prior year reserve reestimates for pre-2021 accident years |  | 27 |  |  |  |  |
Prior year reserve reestimates for ULAE |  | 34 |  |  |  |  |
Other |  | — |  |  |  |  |
Total prior year reserve reestimates |  | $ | (16) |  |  |  |  |
|  | Cumulative paid claims and allocated claims adjustment expenses, net of recoverables |  |  |  |  |  |
|  | For the years ended December 31, |  |  |  |  |  |
|  | (unaudited) |  | (unaudited) |  | (unaudited) |  | (unaudited) |  |  |  |  |  |  |  |
Accident year |  | 2021 |  | 2022 |  | 2023 |  | 2024 |  | 2025 |  |  |  |  |  |
2021 |  | $ | 4,464 |  |  | $ | 6,060 |  |  | $ | 6,294 |  |  | $ | 6,409 |  |  | $ | 6,455 |  |  |  |  |  |  |
2022 |  | — |  |  | 3,910 |  |  | 5,961 |  |  | 6,231 |  |  | 6,347 |  |  |  |  |  |  |
2023 |  | — |  |  | — |  |  | 5,798 |  |  | 7,830 |  |  | 8,205 |  |  |  |  |  |  |
2024 |  | — |  |  | — |  |  | — |  |  | 5,753 |  |  | 7,947 |  |  |  |  |  |  |
2025 |  | — |  |  | — |  |  | — |  |  | — |  |  | 6,214 |  |  |  |  |  |  |
|  |  |  |  |  |  |  | Total |  | $ | 35,168 |  |  |  |  |  |  |
All outstanding liabilities before 2021, net of recoverables |  | 153 |  |  |  |  |  |  |
Liabilities for claims and claim adjustment expenses, net of recoverables |  | $ | 4,122 |  |  |  |  |  |  |
Schedule of Average Annual Percentage Payout of Incurred Claims by Age, Net of Recoverables |
Average annual percentage payout of incurred claims by age, net of recoverables, as of December 31, 2025
|  | 1 year |  | 2 years |  | 3 years |  | 4 years |  | 5 years |  | After 5 years
Auto insurance – liability coverage |  | 33.8 | % |  | 33.4 | % |  | 15.1 | % |  | 7.8 | % |  | 4.1 | % |  | 5.8 | %
Average annual percentage payout of incurred claims by age, net of recoverables, as of December 31, 2025 |  |  |  |  |  |  |  |  |  |  |  |
|  | 1 year |  | 2 years |  | 3 years |  | 4 years |  | 5 years |  | After 5 years |  |  |  |  |  |  |  |  |  |  |  |
Auto insurance – p hysical damage coverage |  | 93.1 | % |  | 7.2 | % |  | (0.5) | % |  | (0.2) | % |  | — | % |  | 0.4 | % |  |  |  |  |  |  |  |  |  |  |  |
Average annual percentage payout of incurred claims by age, net of recoverables, as of December 31, 2025
|  | 1 year |  | 2 years |  | 3 years |  | 4 years |  | 5 years |  | After 5 years
Homeowners insurance |  | 66.5 | % |  | 26.3 | % |  | 4.0 | % |  | 1.8 | % |  | 0.7 | % |  | 0.7 | %
Schedule of Reconciliation of the Net Incurred and Paid Claims Development to Reserve for Property and Casualty Insurance Claims and Claims Expense |
Reconciliation of the net incurred and paid claims development tables above to the reserve for property and casualty insurance claims and claims expense
($ in millions) |  | As of December 31, 2025
Net outstanding liabilities |  |
Allstate Protection |  |
Auto insurance - liability coverage |  | $ | 21,521 |
Auto insurance - physical damage coverage |  | 597 |
Homeowners insurance |  | 4,122 |
Other personal lines |  | 2,664 |
Commercial lines |  | 1,133 |
Other business lines |  | 93 |
Protection Services |  | 60 |
Run-off Property-Liability (1) |  | 1,326 |
ULAE |  | 1,551 |
Other |  | — |
Net reserve for property and casualty insurance claims and claims expense |  | 33,067 |
Recoverables |  |
Allstate Protection |  |
Auto insurance - liability coverage |  | 6,301 |
Auto insurance - physical damage coverage |  | 18 |
Homeowners insurance |  | 679 |
Other personal lines |  | 204 |
Commercial lines |  | 231 |
Other business lines |  | 14 |
Protection Services |  | 12 |
Run-off Property-Liability |  | 419 |
ULAE |  | 134 |
Total recoverables |  | 8,012 |
Gross reserve for property and casualty insurance claims and claims expense |  | $ | 41,079 |
(1)Run-off Property-Liability includes business in run-off with most of the claims related to accident years more than 40 years ago. IBNR reserves represent $761 million of the total reserves as of December 31, 2025.

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- Definition Tabular disclosure of the activity in the reserve for settling insured claims and expenses incurred in the claims settlement process for the period. The estimated liability includes the amount of money that will be required for future payments of (a) claims that have been reported to the insurer, (b) claims related to insured events that have occurred but that have not been reported to the insurer as of the date the liability is estimated, and (c) claim adjustment expenses. Claim adjustment expenses include costs incurred in the claim settlement process such as legal fees; outside adjuster fees; and costs to record, process, and adjust claims. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 944 -SubTopic 40 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Publisher FASB -URI https://asc.fasb.org/1943274/2147480081/944-40-50-3 + Details
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