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Reserve for Unpaid Losses and Loss Adjustment Expenses (Tables) | 6 Months Ended
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Jun. 30, 2020
Schedule of Liability for Unpaid Claims and Claims Adjustment Expense [Table Text Block] | Unfavorable (Favorable) Prior Accident Year Development
| For the six months ended June 30,
| 2020 | 2019
Workers’ compensation | $ | (38 | ) | $ | (50 | )
Workers’ compensation discount accretion | 18 |  | 17 |
General liability | 114 |  | 43 |
Marine | 1 |  | 10 |
Package business | (6 | ) | (9 | )
Commercial property | (2 | ) | (15 | )
Professional liability | 5 |  | 33 |
Bond | (10 | ) | — |
Assumed reinsurance | (7 | ) | 3 |
Automobile liability - Commercial Lines | 27 |  | 2 |
Automobile liability - Personal Lines | (21 | ) | (5 | )
Homeowners | — |  | 1 |
Catastrophes | (413 | ) | (22 | )
Uncollectible reinsurance | (2 | ) | — |
Other reserve re-estimates, net | 6 |  | 16 |
Prior accident year development before change in deferred gain | (328 | ) | 24 |
Change in deferred gain on retroactive reinsurance included in other liabilities [1] | 83 |  | — |
Total prior accident year development | $ | (245 | ) | $ | 24 |
[1] The change in deferred gain for the six months ended June 30, 2020 primarily included increased reserves for professional liability, marine, general liability, prior accident year catastrophes, and assumed reinsurance.
Property, Liability and Casualty Insurance Product Line |
Schedule of Liability for Unpaid Claims and Claims Adjustment Expense [Table Text Block] | Rollforward of Liabilities for Unpaid Losses and Loss Adjustment Expenses
| For the six months ended June 30,
| 2020 | 2019
Beginning liabilities for unpaid losses and loss adjustment expenses, gross | $ | 28,261 |  | $ | 24,584 |
Reinsurance and other recoverables | 5,275 |  | 4,232 |
Beginning liabilities for unpaid losses and loss adjustment expenses, net | 22,986 |  | 20,352 |
Navigators Group acquisition | — |  | 2,001 |
Provision for unpaid losses and loss adjustment expenses |  |  |  |
Current accident year | 3,962 |  | 3,475 |
Prior accident year development [1] | (245 | ) | 24 |
Total provision for unpaid losses and loss adjustment expenses | 3,717 |  | 3,499 |
Change in deferred gain on retroactive reinsurance included in other liabilities [1] | (83 | ) | — |
Payments |  |  |  |
Current accident year | (778 | ) | (848 | )
Prior accident years | (2,575 | ) | (2,381 | )
Total payments | (3,353 | ) | (3,229 | )
Foreign currency adjustment | (10 | ) | — |
Ending liabilities for unpaid losses and loss adjustment expenses, net | 23,257 |  | 22,623 |
Reinsurance and other recoverables | 5,427 |  | 5,125 |
Ending liabilities for unpaid losses and loss adjustment expenses, gross | $ | 28,684 |  | $ | 27,748 |
[1] Prior accident year development does not include the benefit of a portion of losses ceded under the Navigators adverse development cover ('Navigators ADC') which, under retroactive reinsurance accounting, is deferred and is recognized over the period the ceded losses are recovered in cash from National Indemnity Company ("NICO"). For additional information regarding the Navigators ADC agreement, please refer to Adverse Development Covers discussion below.
Group Insurance Policy [Member] |
Schedule of Liability for Unpaid Claims and Claims Adjustment Expense [Table Text Block] | Rollforward of Liabilities for Unpaid Losses and Loss Adjustment Expenses
| For the six months ended June 30,
| 2020 | 2019
Beginning liabilities for unpaid losses and loss adjustment expenses, gross | $ | 8,256 |  | $ | 8,445 |
Reinsurance recoverables [1] | 246 |  | 239 |
Beginning liabilities for unpaid losses and loss adjustment expenses, net | 8,010 |  | 8,206 |
Provision for unpaid losses and loss adjustment expenses |  |  |  |
Current incurral year | 2,297 |  | 2,269 |
Prior year's discount accretion | 111 |  | 117 |
Prior incurral year development [2] | (315 | ) | (206 | )
Total provision for unpaid losses and loss adjustment expenses [3] | 2,093 |  | 2,180 |
Payments |  |  |  |
Current incurral year | (871 | ) | (922 | )
Prior incurral years | (1,290 | ) | (1,342 | )
Total payments | (2,161 | ) | (2,264 | )
Ending liabilities for unpaid losses and loss adjustment expenses, net | 7,942 |  | 8,122 |
Reinsurance recoverables | 244 |  | 234 |
Ending liabilities for unpaid losses and loss adjustment expenses, gross | $ | 8,186 |  | $ | 8,356 |
[1] | Reflects a cumulative effect adjustment of $(1) representing an adjustment to the ACL recorded on adoption of accounting guidance for credit losses on January 1, 2020. See Note 1 - Basis of Presentation and Significant Accounting Policies of Notes to Condensed Consolidated Financial Statements for further information.
[2] | Prior incurral year development represents the change in estimated ultimate incurred losses and loss adjustment expenses for prior incurral years on a discounted basis.
[3] Includes unallocated loss adjustment expenses of $89 and $85 for the six months ended June 30, 2020 and 2019, respectively, that are recorded in insurance operating costs and other expenses in the Condensed Consolidated Statements of Operations

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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://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 40 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=116884095&loc=d3e14764-158437 + Details
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