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Income Taxes - Components of deferred tax assets and liabilities (Details) - USD ($) $ in Millions | Dec. 31, 2025 | Dec. 31, 2024
--- | --- | ---
Deferred income tax assets: |  |
Net operating loss | $ 72 | $ 77
Discounting of net loss reserves | 116 | 203
Net unearned premium reserve | 243 | 190
Compensation liabilities | 99 | 75
Foreign tax credit carryforward | 54 | 22
Goodwill and intangible assets | 835 | 1,034
Bad debt reserves | 18 | 15
Depreciation and amortization | 137 | 151
Lease liability | 31 | 32
Net unrealized decline of investments | 41 | 77
Fair value adjustment to senior notes | 47 | 41
Advance claim payments | 59 | 0
Other, net | 10 | 0
Deferred income tax assets before valuation allowance | 1,762 | 1,917
Valuation allowance | (46) | (18)
Deferred income tax assets net of valuation allowance | 1,716 | 1,899
Deferred income tax liabilities: |  |
Lloyds year of account deferral | (18) | (19)
Contingency reserve | (104) | (27)
Deferred policy acquisition costs | (77) | (143)
Investment related | (78) | (43)
Right-of-use asset | (23) | (25)
Other | 0 | (6)
Total deferred income tax liabilities | (300) | (263)
Net deferred income tax assets | $ 1,416 | $ 1,636

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