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Reserve for Unpaid Losses and Loss Adjustment Expenses (Tables)

12 Months Ended

Dec. 31, 2023

Liability for Unpaid Claims and Claims Adjustment Expense, Activity in Liability [Abstract]

Liabilities for Unpaid Losses and Loss Adjustment Expenses

Rollforward of Liabilities for Unpaid Losses and Loss Adjustment Expenses

			For the years ended December 31,
			2023			2022			2021
Beginning liabilities for unpaid losses and loss adjustment expenses, gross			$	33,083		$	31,449		$	29,622
Reinsurance and other recoverables			6,465			6,081			5,725
Beginning liabilities for unpaid losses and loss adjustment expenses, net			26,618			25,368			23,897
Provision for unpaid losses and loss adjustment expenses
Current accident year			9,538			8,577			7,911
Prior accident year development [1]			10			36			199
Total provision for unpaid losses and loss adjustment expenses			9,548			8,613			8,110
Change in deferred gain on retroactive reinsurance included in other liabilities [1]			(194)			(229)			(246)
Payments
Current accident year			(2,716)			(2,424)			(2,276)
Prior accident years			(5,926)			(4,678)			(4,119)
Total payments			(8,642)			(7,102)			(6,395)
Foreign currency adjustment			18			(32)			2
Ending liabilities for unpaid losses and loss adjustment expenses, net			27,348			26,618			25,368
Reinsurance and other recoverables			6,696			6,465			6,081
Ending liabilities for unpaid losses and loss adjustment expenses, gross			$	34,044		$	33,083		$	31,449

[1]Prior accident year development does not include the benefit of a portion of losses ceded under the Navigators and A&E 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.

(Favorable) Unfavorable Prior Accident Year Development

			For the years ended December 31,
			2023			2022			2021
Workers’ compensation			$	(236)		$	(204)		$	(190)
Workers’ compensation discount accretion			42			36			35
General liability			41			56			454
Marine			(2)			2			1
Package business			(24)			(39)			(91)
Commercial property			(7)			(11)			(26)
Professional liability			(2)			(11)			(2)
Bond			(27)			(32)			(26)
Assumed reinsurance			34			19			(6)
Automobile liability - Commercial Lines			20			38			9
Automobile liability - Personal Lines			—			(14)			(90)
Homeowners			(6)			(1)			3
Net asbestos and environmental reserves			—			—			—
Catastrophes			(87)			(62)			(154)
Uncollectible reinsurance			13			3			(6)
Other reserve re-estimates, net			57			27			42
Prior accident year development, including full benefit for the ADC cession			(184)			(193)			(47)
Change in deferred gain on retroactive reinsurance included in other liabilities [1]			194			229			246
Total prior accident year development			$	10		$	36		$	199

[1]The change in deferred gain for the years ended December 31, 2023, 2022 and 2021 included $194, $229 and $155, respectively of adverse development on A&E reserves in excess of ceded premium paid and included $0, $0 and $91 respectively, of adverse development on Navigators 2018 and prior accident year reserves ceded to NICO, primarily within professional liability, general liability and marine.

Rollforward of Liabilities for Unpaid Losses and Loss Adjustment Expenses

			For the years ended December 31,
			2023			2022			2021
Beginning liabilities for unpaid losses and loss adjustment expenses, gross			$	8,160		$	8,210		$	8,233
Reinsurance recoverables			245			245			237
Beginning liabilities for unpaid losses and loss adjustment expenses, net			7,915			7,965			7,996
Provision for unpaid losses and loss adjustment expenses
Current incurral year			5,145			4,853			5,021
Prior year's discount accretion			193			202			201
Prior incurral year development [1]			(502)			(381)			(458)
Total provision for unpaid losses and loss adjustment expenses [2]			4,836			4,674			4,764
Payments
Current incurral year			(2,575)			(2,456)			(2,631)
Prior incurral years			(2,156)			(2,268)			(2,164)
Total payments			(4,731)			(4,724)			(4,795)
Ending liabilities for unpaid losses and loss adjustment expenses, net			8,020			7,915			7,965
Reinsurance recoverables			254			245			245
Ending liabilities for unpaid losses and loss adjustment expenses, gross			$	8,274		$	8,160		$	8,210

[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 of $182, $185 and $179 for the years ended December 31, 2023, 2022 and 2021, respectively, that are recorded in insurance operating costs and other expenses in the Consolidated Statements of Operations.

Average Annual Percentage Payout of Incurred Claims by Age, Net of Reinsurance

Property and Casualty Insurance Products Reserves, Net of Reinsurance, that are Discounted

			For the years ended December 31,
			2023									2022									2021
Liability for unpaid losses and loss adjustment expenses, at undiscounted amounts			$	1,255								$	1,343								$	1,405
Amount of discount			339									347									355
Carrying value of liability for unpaid losses and loss adjustment expenses			$	916								$	996								$	1,050
Discount accretion included in losses and loss adjustment expenses			$	42								$	36								$	36
Weighted average discount rate			2.74								%	2.71								%	2.54								%
Range of discount rates			0.83		%	-			14.03		%	0.83		%	-			14.03		%	0.83		%	-			14.03		%

Average Annual Percentage Payout of Incurred Claims by Age, Net of Reinsurance [1]
			(Unaudited)
Reserve Line			1st Year			2nd Year			3rd Year			4th Year			5th Year			6th Year			7th Year			8th Year			9th Year			10th Year
Workers' compensation			14.9		%	18.4		%	12.0		%	8.2		%	5.6		%	3.8		%	2.8		%	2.1		%	1.6		%	1.0		%
General liability			2.7		%	7.6		%	12.7		%	16.7		%	16.6		%	12.3		%	9.0		%	5.1		%	2.7		%	3.9		%
Marine			23.1		%	31.8		%	18.0		%	7.2		%	6.7		%	6.0		%	2.3		%	1.5		%	0.8		%	0.4		%
Package business			36.7		%	22.3		%	10.0		%	9.1		%	6.6		%	3.9		%	2.2		%	1.7		%	1.3		%	1.1		%
Commercial property			50.9		%	32.1		%	7.2		%	3.5		%	1.2		%	0.6		%	0.1		%	0.1		%	—		%	—		%
Commercial automobile liability			14.7		%	19.9		%	19.6		%	16.9		%	12.3		%	6.0		%	3.8		%	1.1		%	1.0		%	0.9		%
Commercial automobile physical damage			79.7		%	17.1		%	(0.2		%)
Professional liability			5.0		%	16.5		%	18.1		%	13.2		%	10.7		%	9.7		%	8.5		%	3.5		%	4.2		%	3.7		%
Bond			11.7		%	24.9		%	9.4		%	6.8		%	0.3		%	(0.4		%)	(0.5		%)	(5.5		%)	4.0		%	—		%
Assumed Reinsurance			30.4		%	35.4		%	10.8		%	5.5		%	4.6		%	1.8		%	1.3		%	1.1		%	0.5		%	0.3		%
Personal automobile liability			33.2		%	34.2		%	16.4		%	8.0		%	3.5		%	1.4		%	0.5		%	0.3		%	0.2		%	0.1		%
Personal automobile physical damage			91.3		%	6.5		%	0.1		%
Homeowners			68.7		%	25.7		%	1.8		%	0.5		%	0.7		%	0.1		%	0.1		%	—		%	—		%	—		%

[1]Negative percentages are generally due to salvage, subrogation or other recoveries.

Group Life, Disability and Accident Products Reserves, Net of Reinsurance, that are Discounted

			For the years ended December 31,
			2023									2022									2021
Liability for unpaid losses and loss adjustment expenses, at undiscounted amounts			$	8,150								$	8,124								$	8,176
Amount of discount			(1,166)									(1,205)									(1,304)
Carrying value of liability for unpaid losses and loss adjustment expenses			$	6,984								$	6,919								$	6,872
Weighted average discount rate			3.2								%	3.2								%	3.3								%
Range of discount rate			2.1		%	-			8.0		%	2.1		%	-			8.0		%	2.1		%	-			8.0		%

Average Annual Percentage Payout of Incurred Claims by Age, Net of Reinsurance
			(Unaudited)
			1st Year			2nd Year			3rd Year			4th Year			5th Year			6th Year			7th Year			8th Year			9th Year			10th Year
Group long-term disability			7.5		%	26.5		%	15.9		%	8.2		%	6.3		%	5.4		%	4.6		%	3.9		%	3.3		%	3.0		%
Group life and accident, excluding premium waiver			75.1		%	22.8		%	1.0		%

Reconciliation of Loss Development to Liability for Unpaid Losses and Loss Adjustment Expenses

Reconciliation of Loss Development to Liability for Unpaid Losses and Loss Adjustment Expenses As of December 31, 2023

			Losses and Allocated Loss Adjustment Expenses, Net of Reinsurance																		Subtotal
Reserve Line			Cumulative Incurred for Accident Years Displayed in Triangles						Cumulative Paid for Accident Years Displayed in Triangles			Unpaid for Accident Years not Displayed in Triangles			Unpaid Unallocated Loss Adjustment Expenses, Net of Reinsurance			Discount						Unpaid Losses and Loss Adjustment Expenses, Net of Reinsurance			Reinsurance and Other Recoverables			Liability for Unpaid Losses and Loss Adjustment Expenses
Workers' compensation			$	18,050					$	(9,482)		$	3,581		$	388		$	(325)					$	12,212		$	1,651		$	13,863
General liability			8,271						(3,772)			497			172			—						5,168			1,160			6,328
Marine			1,452						(1,182)			11			14			—						295			255			550
Package business			7,856						(5,797)			102			120			—						2,281			54			2,335
Commercial property			4,068						(3,568)			13			27			—						540			271			811
Commercial automobile liability			4,243						(2,945)			21			32			—						1,351			99			1,450
Commercial automobile physical damage			215						(194)			3			1			—						25			—			25
Professional liability			2,846						(1,511)			68			46			—						1,449			734			2,183
Bond			680						(284)			26			36			—						458			14			472
Assumed Reinsurance			1,798						(1,242)			—			6			—						562			44			606
Personal automobile liability			10,874						(9,393)			29			62			—						1,572			27			1,599
Personal automobile physical damage			1,535						(1,462)			7			4			—						84			—			84
Homeowners			6,009						(5,677)			5			35			—						372			4			376
Other ongoing business												170			5			(14)						161			347			508
Asbestos and environmental [1]												340			—			—						340			1,992			2,332
Other operations [1]												317			161			—						478			44			522
Total P&C			$	67,897					$	(46,509)		$	5,190		$	1,109		$	(339)					$	27,348		$	6,696		$	34,044

[1]Asbestos and environmental and other operations include asbestos, environmental and other latent exposures not foreseen when coverages were written, including, but not limited to, potential liability for pharmaceutical products, silica, talcum powder, head injuries, lead paint, construction defects, sexual molestation and sexual abuse and other long-tail liabilities. These reserve lines do not have significant paid or incurred loss development for the most recent ten accident years and therefore do not have loss development displayed in triangles.

Reconciliation of Loss Development to Liability for Unpaid Losses and Loss Adjustment Expenses as of December 31, 2023

			Losses and Allocated Loss Adjustment Expenses, Net of Reinsurance															Subtotal
Reserve Line			Cumulative Incurred for Incurral Years Displayed in Triangles			Cumulative Paid for Incurral Years Displayed in Triangles			Unpaid for Incurral Years not Displayed in Triangles			Unpaid Unallocated Loss Adjustment Expenses, Net of Reinsurance			Discount			Unpaid Losses and Loss Adjustment Expenses, Net of Reinsurance			Reinsurance and Other Recoverables			Liability for Unpaid Losses and Loss Adjustment Expenses
Group long-term disability			$	14,262		$	(8,187)		$	1,434		$	200		$	(1,089)		$	6,620		$	243		$	6,863
Group life and accident, excluding premium waiver			6,525			(5,934)			157			5			(14)			739			5			744
Group short-term disability									148			9			—			157			—			157
Group life premium waiver									523			10			(63)			470			2			472
Group supplemental health									34			—			—			34			4			38
Total Group Benefits			$	20,787		$	(14,121)		$	2,296		$	224		$	(1,166)		$	8,020		$	254		$	8,274

Losses and Allocated Loss Adjustments Expense, Net of Reinsurance

Workers' Compensation

Incurred Losses & Allocated Loss Adjustment Expenses, Net of Reinsurance
			For the years ended December 31,
			(Unaudited)
Accident Year			2014			2015			2016			2017			2018			2019			2020			2021			2022			2023			IBNR Reserves			Claims Reported
2014			$	1,869		$	1,838		$	1,789		$	1,761		$	1,713		$	1,692		$	1,679		$	1,654		$	1,637		$	1,615		$	327		126,753
2015						1,873			1,835			1,801			1,724			1,714			1,699			1,667			1,645			1,625			344			114,644
2016									1,772			1,772			1,780			1,767			1,748			1,708			1,670			1,634			375			112,675
2017												1,862			1,869			1,840			1,822			1,757			1,665			1,635			442			112,215
2018															1,916			1,917			1,915			1,904			1,870			1,836			524			119,524
2019																		1,937			1,935			1,934			1,934			1,899			606			120,486
2020																					1,865			1,864			1,849			1,808			766			91,762
2021																								1,831			1,832			1,831			791			102,180
2022																											2,000			2,001			1,049			112,597
2023																														2,166			1,575			108,987
Total																														$	18,050

Cumulative Paid Losses & Allocated Loss Adjustment Expenses, Net of Reinsurance
			For the years ended December 31,
			(Unaudited)
Accident Year			2014			2015			2016			2017			2018			2019			2020			2021			2022			2023
2014			$	275		$	598		$	811		$	960		$	1,041		$	1,099		$	1,137		$	1,167		$	1,191		$	1,207
2015						261			576			778			909			1,004			1,068			1,117			1,151			1,179
2016									255			579			779			908			1,003			1,064			1,110			1,145
2017												261			575			778			900			977			1,035			1,087
2018															283			624			837			983			1,090			1,170
2019																		291			637			856			1,007			1,129
2020																					223			507			695			850
2021																								254			562			780
2022																											293			649
2023																														286
Total																														$	9,482

General Liability

Incurred Losses & Allocated Loss Adjustment Expenses, Net of Reinsurance
			For the years ended December 31,
			(Unaudited)
Accident Year			2014			2015			2016			2017			2018			2019			2020			2021			2022			2023			IBNR Reserves			Claims Reported
2014			$	506		$	475		$	481		$	494		$	513		$	522		$	515		$	505		$	510		$	506		$	33		16,609
2015						556			560			554			594			633			647			637			647			641			51			16,786
2016									613			583			607			632			632			620			636			670			65			17,833
2017												626			614			613			615			613			615			658			92			17,377
2018															692			669			697			703			728			751			158			18,783
2019																		822			826			821			839			859			259			18,432
2020																					938			923			923			874			496			14,006
2021																								1,002			991			983			676			11,943
2022																											1,116			1,110			873			11,167
2023																														1,219			1,173			7,835
Total																														$	8,271

Cumulative Paid Losses & Allocated Loss Adjustment Expenses, Net of Reinsurance
			For the years ended December 31,
			(Unaudited)
Accident Year			2014			2015			2016			2017			2018			2019			2020			2021			2022			2023
2014			$	15		$	42		$	130		$	214		$	304		$	358		$	402		$	423		$	437		$	456
2015						10			55			156			278			409			477			524			547			564
2016									12			52			131			283			368			446			513			564
2017												15			67			156			255			344			441			506
2018															21			83			177			288			409			512
2019																		29			100			192			339			501
2020																					45			110			202			308
2021																								34			115			209
2022																											26			135
2023																														17
Total																														$	3,772

Marine

Incurred Losses & Allocated Loss Adjustment Expenses, Net of Reinsurance
			For the years ended December 31,
			(Unaudited)
Accident Year			2014			2015			2016			2017			2018			2019			2020			2021			2022			2023			IBNR Reserves [1]			Claims Reported
2014			$	164		$	161		$	159		$	166		$	165		$	170		$	169		$	173		$	172		$	168		$	(1)		7,500
2015						159			147			147			149			134			139			141			144			141			—			10,374
2016									140			144			139			149			150			148			150			160			(6)			13,616
2017												154			174			161			160			166			169			176			(3)			16,101
2018															131			147			141			147			153			157			(15)			10,678
2019																		139			136			134			129			127			(1)			7,085
2020																					145			138			134			138			6			5,108
2021																								127			128			119			29			5,161
2022																											140			132			38			4,855
2023																														134			85			3,297
Total																														$	1,452

[1]Contributing to the negative IBNR reserves for some accident years is a lag in the timing of expected reinsurance recoveries under the Navigators ADC with NICO. Recoveries from NICO will not be collected until the Company has cumulative loss payments for all covered lines of more than the attachment point.

Cumulative Paid Losses & Allocated Loss Adjustment Expenses, Net of Reinsurance
			For the years ended December 31,
			(Unaudited)
Accident Year			2014			2015			2016			2017			2018			2019			2020			2021			2022			2023
2014			$	41		$	81		$	117		$	132		$	152		$	157		$	160		$	162		$	165		$	166
2015						40			86			117			126			134			140			141			143			143
2016									36			81			106			123			132			141			144			147
2017												47			107			134			143			151			162			171
2018															33			95			126			135			142			159
2019																		34			80			96			106			115
2020																					32			68			90			99
2021																								25			63			87
2022																											27			72
2023																														23
Total																														$	1,182

Package Business

Incurred Losses & Allocated Loss Adjustment Expenses, Net of Reinsurance
			For the years ended December 31,
			(Unaudited)
Accident Year			2014			2015			2016			2017			2018			2019			2020			2021			2022			2023			IBNR Reserves			Claims Reported
2014			$	566		$	578		$	601		$	602		$	603		$	603		$	593		$	581		$	576		$	577		$	18		43,611
2015						582			588			585			583			588			581			567			564			564			15			42,415
2016									655			638			632			625			611			595			591			590			33			44,318
2017												695			702			692			657			644			637			640			43			46,880
2018															719			724			688			667			655			654			60			45,254
2019																		813			769			749			744			747			81			43,820
2020																					915			893			877			837			147			62,738
2021																								946			954			958			235			47,187
2022																											1,038			1,039			317			45,649
2023																														1,250			570			40,286
Total																														$	7,856

Cumulative Paid Losses & Allocated Loss Adjustment Expenses, Net of Reinsurance
			For the years ended December 31,
			(Unaudited)
Accident Year			2014			2015			2016			2017			2018			2019			2020			2021			2022			2023
2014			$	226		$	345		$	416		$	468		$	507		$	525		$	535		$	542		$	545		$	551
2015						212			332			383			445			486			505			513			530			542
2016									225			353			410			465			500			521			540			545
2017												235			372			447			496			534			561			578
2018															237			402			451			498			537			571
2019																		254			413			488			571			626
2020																					326			493			573			648
2021																								368			556			650
2022																											319			633
2023																														453
Total																														$	5,797

Commercial Property

Incurred Losses & Allocated Loss Adjustment Expenses, Net of Reinsurance
			For the years ended December 31,
			(Unaudited)
Accident Year			2014			2015			2016			2017			2018			2019			2020			2021			2022			2023			IBNR Reserves			Claims Reported
2014			$	293		$	281		$	282		$	280		$	280		$	280		$	280		$	279		$	279		$	279		$	(1)		21,124
2015						299			301			302			302			306			304			302			302			301			1			21,149
2016									406			420			400			407			409			409			406			406			(1)			24,099
2017												578			516			456			439			441			438			440			3			24,727
2018															450			436			424			403			400			393			(3)			21,916
2019																		480			439			418			420			421			—			21,105
2020																					501			469			439			437			54			20,573
2021																								530			500			463			45			18,285
2022																											497			480			71			17,350
2023																														448			140			15,390
Total																														$	4,068

Cumulative Paid Losses & Allocated Loss Adjustment Expenses, Net of Reinsurance
			For the years ended December 31,
			(Unaudited)
Accident Year			2014			2015			2016			2017			2018			2019			2020			2021			2022			2023
2014			$	170		$	250		$	270		$	279		$	279		$	279		$	280		$	280		$	280		$	280
2015						179			257			285			296			302			303			302			302			302
2016									215			343			379			396			402			407			407			408
2017												229			378			412			427			433			439			440
2018															188			344			378			385			394			394
2019																		215			351			383			405			407
2020																					221			336			355			366
2021																								241			382			403
2022																											180			369
2023																														199
Total																														$	3,568

Commercial Automobile Liability

Incurred Losses & Allocated Loss Adjustment Expenses, Net of Reinsurance
			For the years ended December 31,
			(Unaudited)
Accident Year			2014			2015			2016			2017			2018			2019			2020			2021			2022			2023			IBNR Reserves			Claims Reported
2014			$	309		$	317		$	331		$	337		$	341		$	334		$	333		$	332		$	332		$	332		$	4		30,171
2015						308			358			372			356			356			359			360			358			360			6			28,745
2016									385			393			390			391			391			395			395			396			7			29,260
2017												372			383			379			383			381			394			398			2			26,411
2018															349			396			405			406			424			433			21			24,799
2019																		425			439			450			460			471			30			28,573
2020																					428			424			419			397			79			22,194
2021																								440			443			429			157			19,999
2022																											468			500			238			20,384
2023																														527			403			18,107
Total																														$	4,243

Cumulative Paid Losses & Allocated Loss Adjustment Expense, Net of Reinsurance
			For the years ended December 31
			(Unaudited)
Accident Year			2014			2015			2016			2017			2018			2019			2020			2021			2022			2023
2014			$	59		$	131		$	197		$	252		$	299		$	309		$	318		$	320		$	325		$	328
2015						62			142			207			267			314			335			344			348			350
2016									65			147			232			303			339			357			379			385
2017												60			134			211			285			328			368			386
2018															62			153			238			305			360			387
2019																		67			160			247			327			393
2020																					55			119			200			264
2021																								55			127			212
2022																											64			171
2023																														69
Total																														$	2,945

Commercial Automobile Physical Damage

Incurred Losses & Allocated Loss Adjustment Expenses, Net of Reinsurance
																								For the years ended December 31,
																								(Unaudited)
Accident Year																								2021			2022			2023			IBNR Reserves			Claims Reported
2021																								$	58		$	62		$	61		$	1		15,490
2022																											70			74			1			16,713
2023																														80			10			15,610
Total																														$	215

Cumulative Paid Losses & Allocated Loss Adjustment Expenses, Net of Reinsurance
																								For the years ended December 31,
																								(Unaudited)
Accident Year																								2021			2022			2023
2021																								$	51		$	61		$	61
2022																											59			72
2023																														61
Total																														$	194

Professional Liability

Incurred Losses & Allocated Loss Adjustment Expenses, Net of Reinsurance
			For the years ended December 31,
			(Unaudited)
Claims Made Year			2014			2015			2016			2017			2018			2019			2020			2021			2022			2023			IBNR Reserves [1]			Claims Reported
2014			$	187		$	183		$	181		$	178		$	179		$	182		$	183		$	174		$	169		$	167		$	6		6,751
2015						164			174			180			190			214			207			200			197			198			(3)			7,266
2016									183			176			203			197			195			196			194			192			2			8,443
2017												205			203			231			226			239			242			217			5			9,514
2018															244			275			271			271			267			326			47			9,863
2019																		295			313			330			347			355			77			9,921
2020																					369			363			336			325			156			7,994
2021																								339			343			327			207			6,698
2022																											349			355			265			7,033
2023																														384			338			6,725
Total																														$	2,846

[1]Contributing to the negative IBNR reserves for some accident years is a lag in the timing of expected reinsurance recoveries under the Navigators ADC with NICO. Recoveries from NICO will not be collected until the Company has cumulative loss payments for all covered lines of more than the attachment point.

Cumulative Paid Losses & Allocated Loss Adjustment Expenses, Net of Reinsurance
			For the years ended December 31,
			(Unaudited)
Claims Made Year			2014			2015			2016			2017			2018			2019			2020			2021			2022			2023
2014			$	8		$	38		$	74		$	108		$	131		$	135		$	146		$	145		$	151		$	157
2015						9			41			86			108			125			141			164			175			186
2016									8			51			88			111			124			148			167			177
2017												11			48			87			122			149			179			191
2018															15			72			127			161			195			233
2019																		21			77			148			198			241
2020																					19			71			118			147
2021																								15			55			95
2022																											18			64
2023																														20
Total																														$	1,511

Bond

Incurred Losses & Allocated Loss Adjustment Expenses, Net of Reinsurance
			For the years ended December 31,
			(Unaudited)
Accident Year			2014			2015			2016			2017			2018			2019			2020			2021			2022			2023			IBNR Reserves			Claims Reported
2014			$	71		$	67		$	66		$	67		$	59		$	59		$	60		$	60		$	64		$	62		$	10		1,393
2015						67			67			63			60			54			48			47			42			37			12			1,411
2016									61			61			61			55			51			45			37			34			14			1,344
2017												63			90			101			94			79			70			68			25			1,793
2018															68			68			72			71			70			63			32			1,737
2019																		72			73			74			73			71			53			1,890
2020																					83			84			79			83			55			2,201
2021																								85			85			88			62			2,870
2022																											85			93			42			2,456
2023																														81			71			1,414
Total																														$	680

Cumulative Paid Losses & Allocated Loss Adjustment Expenses, Net of Reinsurance
			For the years ended December 31,
			(Unaudited)
Accident Year			2014			2015			2016			2017			2018			2019			2020			2021			2022			2023
2014			$	18		$	31		$	40		$	43		$	43		$	44		$	46		$	47		$	52		$	52
2015						9			20			24			31			34			32			30			25			25
2016									2			12			15			20			22			22			22			20
2017												5			46			55			54			42			43			43
2018															6			16			23			24			29			29
2019																		3			13			15			16			16
2020																					4			12			21			26
2021																								8			21			23
2022																											11			42
2023																														8
Total																														$	284

Assumed Reinsurance

Incurred Losses & Allocated Loss Adjustment Expenses, Net of Reinsurance
			For the years ended December 31,
			(Unaudited)
Accident Year			2014			2015			2016			2017			2018			2019			2020			2021			2022			2023			IBNR Reserves [1]			Claims Reported
2014			$	119		$	142		$	122		$	118		$	115		$	116		$	116		$	115		$	116		$	116		$	(1)		1,934
2015						102			92			95			94			95			96			96			96			96			(1)			1,723
2016									89			91			98			100			102			102			102			104			(2)			1,975
2017												129			153			162			157			153			155			155			(3)			2,557
2018															128			127			129			134			136			132			(17)			3,026
2019																		181			189			186			190			209			22			3,710
2020																					183			181			187			179			29			3,177
2021																								192			196			204			41			2,431
2022																											266			274			101			1,971
2023																														329			188			977
Total																														$	1,798

[1]Contributing to the negative IBNR reserves for some accident years is a lag in the timing of expected reinsurance recoveries under the Navigators ADC with NICO. Recoveries from NICO will not be collected until the Company has cumulative loss payments for all covered lines of more than the attachment point.

Cumulative Paid Losses & Allocated Loss Adjustment Expenses, Net of Reinsurance
			For the years ended December 31,
			(Unaudited)
Accident Year			2014			2015			2016			2017			2018			2019			2020			2021			2022			2023
2014			$	66		$	119		$	106		$	109		$	112		$	113		$	115		$	115		$	115		$	116
2015						42			65			77			83			91			94			95			96			96
2016									36			66			85			90			95			97			99			101
2017												44			116			135			145			147			149			151
2018															25			111			133			139			142			144
2019																		62			132			153			159			176
2020																					50			89			113			133
2021																								46			102			133
2022																											60			129
2023																														63
Total																														$	1,242

Personal Automobile Liability

Incurred Losses & Allocated Loss Adjustment Expenses, Net of Reinsurance
			For the years ended December 31,
			(Unaudited)
Accident Year			2014			2015			2016			2017			2018			2019			2020			2021			2022			2023			IBNR Reserves			Claims Reported
2014			$	1,146		$	1,153		$	1,198		$	1,200		$	1,199		$	1,202		$	1,201		$	1,199		$	1,199		$	1,199		$	5		209,028
2015						1,195			1,340			1,338			1,330			1,331			1,328			1,324			1,320			1,319			3			216,908
2016									1,407			1,402			1,393			1,397			1,395			1,386			1,384			1,384			3			215,868
2017												1,277			1,275			1,228			1,214			1,200			1,198			1,197			6			187,557
2018															1,108			1,104			1,072			1,058			1,056			1,055			22			156,286
2019																		1,018			1,010			991			986			971			21			139,723
2020																					805			782			775			741			37			96,668
2021																								881			886			852			101			101,842
2022																											928			1,018			235			106,927
2023																														1,138			586			99,620
Total																														$	10,874

Cumulative Paid Losses & Allocated Loss Adjustment Expenses, Net of Reinsurance
			For the years ended December 31,
			(Unaudited)
Accident Year			2014			2015			2016			2017			2018			2019			2020			2021			2022			2023
2014			$	430		$	843		$	1,032		$	1,125		$	1,165		$	1,182		$	1,186		$	1,190		$	1,192		$	1,193
2015						475			935			1,142			1,243			1,292			1,304			1,310			1,313			1,314
2016									505			968			1,188			1,308			1,345			1,363			1,373			1,377
2017												441			836			1,033			1,123			1,161			1,180			1,187
2018															359			710			888			965			1,011			1,028
2019																		323			654			816			897			933
2020																					238			486			615			679
2021																								247			553			691
2022																											301			662
2023																														329
Total																														$	9,393

Personal Automobile Physical Damage

Incurred Losses & Allocated Loss Adjustment Expenses, Net of Reinsurance
																								For the years ended December 31,
																								(Unaudited)
Accident Year																								2021			2022			2023			IBNR Reserves			Claims Reported
2021																								$	412		$	413		$	412		$	1		225,735
2022																											533			549			10			239,278
2023																														574			27			222,805
Total																														$	1,535

Cumulative Paid Losses & Allocated Loss Adjustment Expenses, Net of Reinsurance
																								For the years ended December 31,
																								(Unaudited)
Accident Year																								2021			2022			2023
2021																								$	388		$	411		$	411
2022																											498			538
2023																														513
Total																														$	1,462

Homeowners

Incurred Losses & Allocated Loss Adjustment Expenses, Net of Reinsurance
			For the years ended December 31,
			(Unaudited)
Accident Year			2014			2015			2016			2017			2018			2019			2020			2021			2022			2023			IBNR Reserves			Claims Reported
2014			$	710		$	707		$	702		$	700		$	698		$	698		$	698		$	698		$	698		$	699		$	—		121,928
2015						690			703			690			684			684			684			684			684			682			—			120,017
2016									669			673			663			658			658			658			658			658			—			119,815
2017												866			889			884			783			775			774			771			5			124,772
2018															903			910			673			642			639			645			11			102,905
2019																		501			475			470			468			467			4			84,781
2020																					525			512			513			505			12			88,502
2021																								502			501			491			14			77,212
2022																											499			507			27			63,841
2023																														584			115			63,662
Total																														$	6,009

Cumulative Paid Losses & Allocated Loss Adjustment Expenses, Net of Reinsurance
			For the years ended December 31,
			(Unaudited)
Accident Year			2014			2015			2016			2017			2018			2019			2020			2021			2022			2023
2014			$	526		$	663		$	684		$	691		$	695		$	697		$	697		$	698		$	698		$	698
2015						487			645			665			674			680			681			681			682			682
2016									481			621			640			649			653			655			656			657
2017												538			747			795			757			761			762			761
2018															484			712			616			619			627			626
2019																		318			425			445			458			460
2020																					335			454			478			486
2021																								305			440			464
2022																											298			453
2023																														390
Total																														$	5,677

Group Long-Term Disability

Undiscounted Incurred Losses & Allocated Loss Adjustment Expenses, Net of Reinsurance
						For the years ended December 31,
						(Unaudited)
Incurral Year			2014			2015			2016			2017			2018			2019			2020			2021			2022			2023			IBNR Reserves			Claims Reported
2014			$	1,636		$	1,473		$	1,430		$	1,431		$	1,431		$	1,408		$	1,395		$	1,389		$	1,382		$	1,382		$	—		31,783
2015						1,595			1,442			1,422			1,420			1,401			1,385			1,380			1,380			1,380			—			32,750
2016									1,651			1,481			1,468			1,437			1,417			1,409			1,401			1,400			—			33,296
2017												1,597			1,413			1,358			1,316			1,304			1,296			1,289			—			30,923
2018															1,647			1,387			1,309			1,277			1,276			1,271			—			28,426
2019																		1,650			1,424			1,327			1,284			1,287			1			27,458
2020																					1,686			1,407			1,323			1,282			1			25,848
2021																								1,768			1,521			1,417			5			27,071
2022																											1,842			1,566			35			25,580
2023																														1,988			1,009			17,404
Total																														$	14,262

Cumulative Paid Losses & Allocated Loss Adjustment Expenses, Net of Reinsurance
						For the years ended December 31,
						(Unaudited)
Incurral Year			2014			2015			2016			2017			2018			2019			2020			2021			2022			2023
2014			$	103		$	448		$	675		$	801		$	884		$	960		$	1,025		$	1,079		$	1,122		$	1,164
2015						108			460			687			806			891			962			1,025			1,078			1,125
2016									112			479			705			819			907			981			1,043			1,100
2017												109			452			658			757			842			911			970
2018															105			447			639			743			827			897
2019																		101			454			650			751			832
2020																					100			458			663			767
2021																								101			493			720
2022																											101			496
2023																														116
Total																														$	8,187

Group Life and Accident, excluding Premium Waiver

Undiscounted Incurred Losses & Allocated Loss Adjustment Expenses, Net of Reinsurance
			For the years ended December 31,
			(Unaudited)
Incurral Year			2021			2022			2023			IBNR Reserves			Claims Reported
2021			$	2,384		$	2,365		$	2,364		$	14		69,915
2022						2,061			2,053			26			71,604
2023									2,108			407			57,414
Total									$	6,525

Cumulative Paid Losses & Allocated Loss Adjustment Expenses, Net of Reinsurance
			For the years ended December 31,
			(Unaudited)
Incurral Year			2021			2022			2023
2021			$	1,764		$	2,320		$	2,344
2022						1,562			2,018
2023									1,572
Total									$	5,934

X

- References

No definition available.

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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

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-Topic 944
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- Definition

Tabular disclosure of undiscounted information about claims development by accident year for short-duration insurance contracts.

+ References

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-Name Accounting Standards Codification
-Section 50
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- Definition

Tabular disclosure for the reconciliation of claims development to the liability for unpaid claims and claim adjustment expense for short-duration insurance contracts.

+ References

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-Name Accounting Standards Codification
-Section 50
-Paragraph 4C
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- Definition

Tabular disclosure of average annual percentage payout of incurred claims by age, after reinsurance, for short-duration insurance contracts.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Section 50
-Paragraph 4G
-SubTopic 40
-Topic 944
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480081/944-40-50-4G

+ Details

Name:	us-gaap_ShortdurationInsuranceContractsScheduleOfHistoricalClaimsDurationTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration