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Reserve for Unpaid Losses and Loss Adjustment Expenses (Tables) | 3 Months Ended
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Mar. 31, 2024
Schedule of Liability for Unpaid Claims and Claims Adjustment Expense [Table Text Block] | Unfavorable (Favorable) Prior Accident Year Development
|  | For the three months ended March 31,
|  |  | 2024 | 2023
Workers’ compensation |  |  | $ | (67) |  | $ | (61) |
Workers’ compensation discount accretion |  |  | 12 |  | 11 |
General liability |  |  | 17 |  | 12 |
Marine |  |  | 7 |  | 1 |
Package business |  |  | — |  | (5) |
Commercial property |  |  | (3) |  | 5 |
Professional liability |  |  | (5) |  | — |
Bond |  |  | — |  | — |
Assumed reinsurance |  |  | 9 |  | 2 |
Automobile liability - Commercial Lines |  |  | — |  | — |
Automobile liability - Personal Lines |  |  | — |  | — |
Homeowners |  |  | — |  | (1) |
Net asbestos and environmental ("A&E") reserves |  |  | — |  | — |
Catastrophes |  |  | — |  | — |
Uncollectible reinsurance |  |  | — |  | 8 |
Other reserve re-estimates, net |  |  | (2) |  | 28 |
Prior accident year development before change in deferred gain |  |  | (32) |  | — |
Change in deferred gain on retroactive reinsurance included in other liabilities [1] |  |  | (24) |  | — |
Total prior accident year development |  |  | $ | (56) |  | $ | — |
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 three months ended March 31,
| 2024 | 2023
Beginning liabilities for unpaid losses and loss adjustment expenses, gross | $ | 8,274 |  | $ | 8,160 |
Reinsurance recoverables | 254 |  | 245 |
Beginning liabilities for unpaid losses and loss adjustment expenses, net | 8,020 |  | 7,915 |
Provision for unpaid losses and loss adjustment expenses |  |
Current incurral year | 1,376 |  | 1,325 |
Prior year's discount accretion | 53 |  | 53 |
Prior incurral year development [1] | (189) |  | (133) |
Total provision for unpaid losses and loss adjustment expenses [2] | 1,240 |  | 1,245 |
Payments |  |
Current incurral year | (357) |  | (335) |
Prior incurral years | (924) |  | (889) |
Total payments | (1,281) |  | (1,224) |
Ending liabilities for unpaid losses and loss adjustment expenses, net | 7,979 |  | 7,936 |
Reinsurance recoverables | 255 |  | 248 |
Ending liabilities for unpaid losses and loss adjustment expenses, gross | $ | 8,234 |  | $ | 8,184 |
[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 $45 and $45 for the three months ended March 31, 2024 and 2023, 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 three months ended March 31,
| 2024 | 2023 |
Beginning liabilities for unpaid losses and loss adjustment expenses, gross | $ | 34,044 |  | $ | 33,083 |  |
Reinsurance and other recoverables | 6,696 |  | 6,465 |  |
Beginning liabilities for unpaid losses and loss adjustment expenses, net | 27,348 |  | 26,618 |  |
Provision for unpaid losses and loss adjustment expenses |  |  |
Current accident year | 2,461 |  | 2,270 |  |
Prior accident year development [1] | (56) |  | — |  |
Total provision for unpaid losses and loss adjustment expenses | 2,405 |  | 2,270 |  |
Change in deferred gain on retroactive reinsurance included in other liabilities [1] | 24 |  | — |  |
Payments |  |  |
Current accident year | (349) |  | (321) |  |
Prior accident years | (1,591) |  | (1,646) |  |
Total payments | (1,940) |  | (1,967) |  |
Foreign currency adjustment | (5) |  | 8 |  |
Ending liabilities for unpaid losses and loss adjustment expenses, net | 27,832 |  | 26,929 |  |
Reinsurance and other recoverables | 6,705 |  | 6,469 |  |
Ending liabilities for unpaid losses and loss adjustment expenses, gross | $ | 34,537 |  | $ | 33,398 |  |
[1]Prior accident year development for the three months ended March 31, 2024 includes a $24 benefit for amortization of a deferred gain under retroactive reinsurance accounting related to the Navigators Adverse Development Cover ("ADC") as the Company began collection recoveries of the ceded losses from National Indemnity Company ("NICO"), a subsidiary of Berkshire Hathaway Inc, during the period. For additional information regarding the ADC reinsurance agreement, refer to "Change in Deferred Gain on Retroactive Reinsurance" 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 -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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