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Reserve for Unpaid Losses and Loss Adjustment Expenses (Tables) | 9 Months Ended
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Sep. 30, 2022
Schedule of Liability for Unpaid Claims and Claims Adjustment Expense [Table Text Block] | Unfavorable (Favorable) Prior Accident Year Development
|  | For the nine months ended September 30,
|  |  | 2022 | 2021
Workers’ compensation |  |  | $ | (143) |  | $ | (113) |
Workers’ compensation discount accretion |  |  | 27 |  | 26 |
General liability |  |  | 33 |  | 451 |
Marine |  |  | 2 |  | — |
Package business |  |  | (35) |  | (66) |
Commercial property |  |  | (17) |  | (24) |
Professional liability |  |  | (9) |  | (7) |
Bond |  |  | (4) |  | (26) |
Assumed reinsurance |  |  | 12 |  | — |
Automobile liability - Commercial Lines |  |  | 23 |  | 9 |
Automobile liability - Personal Lines |  |  | (14) |  | (73) |
Homeowners |  |  | (2) |  | 2 |
Catastrophes |  |  | (32) |  | (98) |
Uncollectible reinsurance |  |  | 3 |  | (10) |
Other reserve re-estimates, net |  |  | 9 |  | 26 |
Prior accident year development before change in deferred gain |  |  | (147) |  | 97 |
Change in deferred gain on retroactive reinsurance included in other liabilities [1] |  |  | — |  | 73 |
Total prior accident year development |  |  | $ | (147) |  | $ | 170 |
[1]The change in deferred gain for the nine months ended September 30, 2021 included $73 of adverse development on Navigators 2018 and prior accident year reserves, primarily driven by professional liability.
Group Benefits |
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 nine months ended September 30,
| 2022 | 2021
Beginning liabilities for unpaid losses and loss adjustment expenses, gross | $ | 8,210 |  | $ | 8,233 |
Reinsurance recoverables | 245 |  | 237 |
Beginning liabilities for unpaid losses and loss adjustment expenses, net | 7,965 |  | 7,996 |
Provision for unpaid losses and loss adjustment expenses |  |
Current incurral year | 3,665 |  | 3,753 |
Prior year's discount accretion | 156 |  | 155 |
Prior incurral year development [1] | (323) |  | (382) |
Total provision for unpaid losses and loss adjustment expenses [2] | 3,498 |  | 3,526 |
Payments |  |
Current incurral year | (1,703) |  | (1,776) |
Prior incurral years | (1,900) |  | (1,804) |
Total payments | (3,603) |  | (3,580) |
Ending liabilities for unpaid losses and loss adjustment expenses, net | 7,860 |  | 7,942 |
Reinsurance recoverables | 251 |  | 246 |
Ending liabilities for unpaid losses and loss adjustment expenses, gross | $ | 8,111 |  | $ | 8,188 |
[1]Prior incurral year development represents the change in estimated ultimate incurred losses and loss adjustment expenses for prior incurral years on a discounted basis. [2]Includes unallocated loss adjustment expenses ("ULAE") of $138 and $131 for the nine months ended September 30, 2022 and 2021, respectively, that are recorded in insurance operating costs and other expenses in the Condensed Consolidated Statements of Operations
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 nine months ended September 30,
| 2022 | 2021 |
Beginning liabilities for unpaid losses and loss adjustment expenses, gross | $ | 31,449 |  | $ | 29,622 |  |
Reinsurance and other recoverables | 6,081 |  | 5,725 |  |
Beginning liabilities for unpaid losses and loss adjustment expenses, net | 25,368 |  | 23,897 |  |
Provision for unpaid losses and loss adjustment expenses |  |  |
Current accident year | 6,361 |  | 5,968 |  |
Prior accident year development [1] | (147) |  | 170 |  |
Total provision for unpaid losses and loss adjustment expenses | 6,214 |  | 6,138 |  |
Change in deferred gain on retroactive reinsurance included in other liabilities [1] | — |  | (73) |  |
Payments |  |  |
Current accident year | (1,571) |  | (1,549) |  |
Prior accident years | (3,671) |  | (3,155) |  |
Total payments | (5,242) |  | (4,704) |  |
Foreign currency adjustment | (55) |  | 1 |  |
Ending liabilities for unpaid losses and loss adjustment expenses, net | 26,285 |  | 25,259 |  |
Reinsurance and other recoverables | 6,205 |  | 5,931 |  |
Ending liabilities for unpaid losses and loss adjustment expenses, gross | $ | 32,490 |  | $ | 31,190 |  |
[1]Prior accident year development does not include the benefit of a portion of losses ceded under the Navigators and Asbestos and Environmental ("A&E") Adverse Development Cover ("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"), a subsidiary of Berkshire Hathaway Inc. For additional information regarding the two adverse development cover reinsurance agreements, refer to Adverse Development Covers discussion below.

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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 https://asc.fasb.org/extlink&oid=116884095&loc=d3e14764-158437 + Details
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