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Other Comprehensive Income | 12 Months Ended
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Dec. 31, 2020
Comprehensive Income Note Disclosure [Abstract] |
Other Comprehensive Income (Loss) | The following table presents the changes in each component of AOCI, net of noncontrolling interests:
| Unrealized Appreciation on Available-For-Sale Investments |  | Foreign Currency Translation Adjustments |  | Total
Year Ended December 31, 2020 |  |  |  |  |
Beginning balance | $ | 258,486 |  |  | $ | (46,395) |  |  | $ | 212,091 |
Other comprehensive income (loss) before reclassifications | 668,996 |  |  | 33,995 |  |  | 702,991 |
Amounts reclassified from accumulated other comprehensive income | (426,187) |  |  | — |  |  | (426,187) |
Net current period other comprehensive income (loss) | 242,809 |  |  | 33,995 |  |  | 276,804 |
Ending balance | $ | 501,295 |  |  | $ | (12,400) |  |  | $ | 488,895 |
Year Ended December 31, 2019 |  |  |  |  |
Beginning balance | $ | (114,178) |  |  | $ | (64,542) |  |  | $ | (178,720) |
Other comprehensive income (loss) before reclassifications | 491,605 |  |  | 18,147 |  |  | 509,752 |
Amounts reclassified from accumulated other comprehensive income | (118,941) |  |  | — |  |  | (118,941) |
Net current period other comprehensive income (loss) | 372,664 |  |  | 18,147 |  |  | 390,811 |
Ending balance | $ | 258,486 |  |  | $ | (46,395) |  |  | $ | 212,091 |
Year Ended December 31, 2018 |  |  |  |  |
Beginning balance | $ | 157,400 |  |  | $ | (39,356) |  |  | $ | 118,044 |
Cumulative effect of an accounting change | (149,794) |  |  | — |  |  | (149,794) |
Other comprehensive income (loss) before reclassifications | (266,357) |  |  | (25,186) |  |  | (291,543) |
Amounts reclassified from accumulated other comprehensive income | 144,573 |  |  | — |  |  | 144,573 |
Net current period other comprehensive income (loss) | (121,784) |  |  | (25,186) |  |  | (146,970) |
Ending balance | $ | (114,178) |  |  | $ | (64,542) |  |  | $ | (178,720) |
The following tables present details about amounts reclassified from accumulated other comprehensive income and the tax effects allocated to each component of other comprehensive income (loss):
|  | Consolidated Statement of Income |  | Amounts Reclassified from AOCI
Details About |  | Line Item That Includes |  | Year Ended December 31,
AOCI Components |  | Reclassification |  | 2020 |  | 2019 |  | 2018
Unrealized appreciation on available-for-sale investments |  |  |  |  |  |
|  | Net realized gains (losses) |  | $ | 478,659 |  |  | $ | 131,043 |  |  | $ | (153,822) |
|  | Provision for credit losses |  | (3,597) |  |  |  |  |
|  | Other-than-temporary impairment losses |  | (533) |  |  | (3,165) |  |  | (2,829) |
|  | Total before tax |  | 474,529 |  |  | 127,878 |  |  | (156,651) |
|  | Income tax (expense) benefit |  | (48,342) |  |  | (8,937) |  |  | 12,078 |
|  | Net of tax |  | $ | 426,187 |  |  | $ | 118,941 |  |  | $ | (144,573) |
Following are the related tax effects allocated to each component of other comprehensive income (loss):
| Before Tax |  | Tax Expense |  | Net of Tax
| Amount |  | (Benefit) |  | Amount
Year Ended December 31, 2020 |  |  |  |  |
Unrealized appreciation (decline) in value of investments: |  |  |  |  |
Unrealized holding gains (losses) arising during period | $ | 754,572 |  |  | $ | 75,855 |  |  | $ | 678,717 |
Less reclassification of net realized gains (losses) included in net income | 474,529 |  |  | 48,342 |  |  | 426,187 |
Foreign currency translation adjustments | 33,706 |  |  | 370 |  |  | 33,336 |
Other comprehensive income (loss) | $ | 313,749 |  |  | $ | 27,883 |  |  | $ | 285,866 |
Year Ended December 31, 2019 |  |  |  |  |
Unrealized appreciation (decline) in value of investments: |  |  |  |  |
Unrealized holding gains (losses) arising during period | $ | 562,576 |  |  | $ | 61,805 |  |  | $ | 500,771 |
Less reclassification of net realized gains (losses) included in net income | 127,878 |  |  | 8,937 |  |  | 118,941 |
Foreign currency translation adjustments | 18,463 |  |  | 353 |  |  | 18,110 |
Other comprehensive income (loss) | $ | 453,161 |  |  | $ | 53,221 |  |  | $ | 399,940 |
Year Ended December 31, 2018 |  |  |  |  |
Unrealized appreciation (decline) in value of investments: |  |  |  |  |
Unrealized holding gains (losses) arising during period | $ | (294,267) |  |  | $ | (24,210) |  |  | $ | (270,057) |
Less reclassification of net realized gains (losses) included in net income | (156,651) |  |  | (12,078) |  |  | (144,573) |
Foreign currency translation adjustments | (25,006) |  |  | (176) |  |  | (24,830) |
Other comprehensive income (loss) | $ | (162,622) |  |  | $ | (12,308) |  |  | $ | (150,314) |

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- Definition The entire disclosure for comprehensive income, which includes, but is not limited to, 1) the amount of income tax expense or benefit allocated to each component of other comprehensive income, including reclassification adjustments, 2) the reclassification adjustments for each classification of other comprehensive income and 3) the ending accumulated balances for each component of comprehensive income. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -URI http://asc.fasb.org/topic&trid=2134417 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03(21)) -URI http://asc.fasb.org/extlink&oid=120395209&loc=SL114868664-224227 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 220 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-04(23)) -URI http://asc.fasb.org/extlink&oid=120399700&loc=SL114874048-224260 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 220 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-04(19)) -URI http://asc.fasb.org/extlink&oid=120400993&loc=SL114874131-224263 + Details
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