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Investment Securities (Tables) | 9 Months Ended
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Sep. 30, 2017
Investments Debt And Equity Securities [Abstract] |
Schedule of Amortized Cost, Gross Unrealized Gains, Gross Unrealized Losses and Estimated Fair Values of Fixed-Maturity Securities | The amortized cost, gross unrealized gains, gross unrealized losses and estimated fair values of total fixed-maturity securities and total fixed-maturity securities held in trust at September 30, 2017, are as follows:
| September 30, 2017 |
Class of securities: | Amortized Cost |  |  | Gross Unrealized Gains |  |  | Gross Unrealized Losses |  |  | Estimated Fair Value |
U.S. government treasury securities | $ | 250 |  |  | $ | — |  |  | $ | — |  |  | $ | 250 |
Obligations of U.S. government sponsored enterprises |  | 2,749 |  |  |  | — |  |  |  | (7 | ) |  |  | 2,742 |
Corporate debt securities |  | 3,683 |  |  |  | — |  |  |  | (2 | ) |  |  | 3,681 |
Foreign corporate debt securities |  | 3,750 |  |  |  | — |  |  |  | (1 | ) |  |  | 3,749 |
Total fixed-maturity securities |  | 10,432 |  |  |  | — |  |  |  | (10 | ) |  |  | 10,422 |
Less total unrestricted fixed-maturity securities |  | 1,402 |  |  |  | — |  |  |  | (2 | ) |  |  | 1,400 |
Total fixed-maturity securities held in trust | $ | 9,030 |  |  | $ | — |  |  | $ | (8 | ) |  | $ | 9,022 |
The amortized cost, gross unrealized gains, gross unrealized losses and estimated fair values of total fixed-maturity securities and total fixed-maturity securities held in trust at December 31, 2016, are as follows:
| December 31, 2016 |
Class of securities: | Amortized Cost |  |  | Gross Unrealized Gains |  |  | Gross Unrealized Losses |  |  | Estimated Fair Value |
U.S. government treasury securities | $ | 249 |  |  | $ | — |  |  | $ | — |  |  | $ | 249 |
Obligations of U.S. government sponsored enterprises |  | 59,450 |  |  |  | 1 |  |  |  | (80 | ) |  |  | 59,371 |
Corporate debt securities |  | 11,415 |  |  |  | 9 |  |  |  | (9 | ) |  |  | 11,415 |
Foreign corporate debt securities |  | 5,798 |  |  |  | 5 |  |  |  | (7 | ) |  |  | 5,796 |
Total fixed-maturity securities |  | 76,912 |  |  |  | 15 |  |  |  | (96 | ) |  |  | 76,831 |
Less total unrestricted fixed-maturity securities |  | 47,635 |  |  |  | — |  |  |  | (10 | ) |  |  | 47,625 |
Total fixed-maturity securities held in trust | $ | 29,277 |  |  | $ | 15 |  |  | $ | (86 | ) |  | $ | 29,206 |
Schedule of Amortized Cost and Estimated Fair Value of Fixed-Maturity Securities by Contractual Maturity | Amortized cost and estimated fair value of fixed-maturity securities at September 30, 2017 by contractual maturity are as follows:
| Amortized Cost |  |  | Estimated Fair Value |
Maturity in: |  |  |  |  |  |  |
2017 | $ | 6,750 |  |  | $ | 6,749 |
2018 |  | 3,682 |  |  |  | 3,673 |
Total fixed-maturity securities | $ | 10,432 |  |  | $ | 10,422 |
Summary of Net Investment Income | Net investment income for the three and nine months ended September 30, 2017 and 2016, respectively, is summarized as follows:
| Three months ended September 30, 2017 |  |  | Three months ended September 30, 2016 |  |  | Nine months ended September 30, 2017 |  |  | Nine months ended September 30, 2016 |
Investment income: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Amortization of premium or discount on fixed-maturity securities | $ | (32 | ) |  | $ | (74 | ) |  | $ | (108 | ) |  | $ | (247 | )
Investment income on fixed-maturity securities |  | 72 |  |  |  | 233 |  |  |  | 403 |  |  |  | 792 |
Interest income on cash and cash equivalents |  | 1,895 |  |  |  | 405 |  |  |  | 4,527 |  |  |  | 1,100 |
Realized net (loss) gain from sale of investments |  | (36 | ) |  |  | 18 |  |  |  | (63 | ) |  |  | 19 |
Unrealized gain (loss) on trading securities held at period end |  | 44 |  |  |  | (84 | ) |  |  | 67 |  |  |  | 83 |
Net investment income | $ | 1,943 |  |  | $ | 498 |  |  | $ | 4,826 |  |  | $ | 1,747 |
Schedule of Investments in Accordance with Fair Value Measurement | The following table shows how the Company’s investments are categorized in accordance with fair value measurement, as of September 30, 2017:
| September 30, 2017 |
| Level 1 |  |  | Level 2 |  |  | Level 3 |  |  | Total |
Class of securities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
U.S. government treasury securities | $ | 250 |  |  | $ | — |  |  | $ | — |  |  | $ | 250 |
Obligations of U.S. government sponsored enterprises |  | 1,497 |  |  |  | 1,245 |  |  |  | — |  |  |  | 2,742 |
Corporate debt securities |  | 3,151 |  |  |  | 530 |  |  |  | — |  |  |  | 3,681 |
Foreign corporate debt securities |  | 3,749 |  |  |  | — |  |  |  | — |  |  |  | 3,749 |
Total fixed-maturity securities |  | 8,647 |  |  |  | 1,775 |  |  |  | — |  |  |  | 10,422 |
Money market funds |  | 32,007 |  |  |  | — |  |  |  | — |  |  |  | 32,007 |
Total | $ | 40,654 |  |  | $ | 1,775 |  |  | $ | — |  |  | $ | 42,429 |
The following table shows how the Company’s investments are categorized in accordance with fair value measurement, as of December 31, 2016:
| December 31, 2016 |
| Level 1 |  |  | Level 2 |  |  | Level 3 |  |  | Total |
Class of securities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
U.S. government treasury securities | $ | 249 |  |  | $ | — |  |  | $ | — |  |  | $ | 249 |
Obligations of U.S. government sponsored enterprises |  | 47,489 |  |  |  | 11,882 |  |  |  | — |  |  |  | 59,371 |
Corporate debt securities |  | 7,033 |  |  |  | 4,382 |  |  |  | — |  |  |  | 11,415 |
Foreign corporate debt securities |  | 5,796 |  |  |  | — |  |  |  | — |  |  |  | 5,796 |
Total fixed-maturity securities |  | 60,567 |  |  |  | 16,264 |  |  |  | — |  |  |  | 76,831 |
Money market funds |  | 4,548 |  |  |  | — |  |  |  | — |  |  |  | 4,548 |
Total | $ | 65,115 |  |  | $ | 16,264 |  |  | $ | — |  |  | $ | 81,379 |
Summary of Transfers between Level 1 and Level 2 |
| January 1, 2017 to September 30, 2017 |  | January 1, 2016 to December 31, 2016 |
| Transfers from Level 1 to Level 2 |  |  | Transfers from Level 2 to Level 1 |  |  | Transfers from Level 1 to Level 2 |  |  | Transfers from Level 2 to Level 1 |
Class of securities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Corporate debt securities | $ | — |  |  | $ | 901 |  |  | $ | — |  |  | $ | 5,737 |
Foreign corporate debt securities |  | — |  |  |  | — |  |  |  | — |  |  |  | 5,295 |
Total transfers | $ | — |  |  | $ | 901 |  |  | $ | — |  |  | $ | 11,032 |

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- Definition Tabular disclosure of investment income, including, but not limited to, interest and dividend income and amortization of discount (premium) derived from debt and equity securities. Excludes realized and unrealized gain (loss) on investments. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 225 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.9) -URI http://asc.fasb.org/extlink&oid=63488584&loc=d3e20235-122688 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 225 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-04.2) -URI http://asc.fasb.org/extlink&oid=6879464&loc=d3e573970-122913 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 225 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.8) -URI http://asc.fasb.org/extlink&oid=63488584&loc=d3e20235-122688 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 225 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.7(a),(b)) -URI http://asc.fasb.org/extlink&oid=63488584&loc=d3e20235-122688 + Details
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