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Income Taxes - Components of deferred tax assets and liabilities (Details) - USD ($) $ in Millions | Dec. 31, 2024 | Dec. 31, 2023
--- | --- | ---
Deferred income tax assets: |  |
Net operating loss | $ 77 | $ 93
Discounting of net loss reserves | 203 | 219
Net unearned premium reserve | 190 | 133
Compensation liabilities | 75 | 64
Foreign tax credit carryforward | 22 | 16
Goodwill and intangible assets | 1,034 | 1,020
Bad debt reserves | 15 | 16
Depreciation and amortization | 151 | 133
Lease liability | 32 | 31
Net unrealized decline of investments | 77 | 89
Fair value adjustment to senior notes | 41 | 41
Other, net | 0 | 13
Deferred income tax assets before valuation allowance | 1,917 | 1,868
Valuation allowance | (18) | (15)
Deferred income tax assets net of valuation allowance | 1,899 | 1,853
Deferred income tax liabilities: |  |
Lloyds year of account deferral | (19) | (13)
Contingency reserve | (27) | (50)
Deferred policy acquisition costs | (143) | (144)
Investment related | (43) | (13)
Right-of-use asset | (25) | (24)
Other | (6) | 0
Total deferred income tax liabilities | (263) | (244)
Net deferred income tax assets | $ 1,636 | $ 1,609

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