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Insurance (Tables)
 12 Months Ended
Dec. 31, 2025
Insurance [Abstract]  
Reconciliation of beginning and ending liability for unpaid losses and loss adjustment expenses
The following table provides an analysis of changes in the liability for losses and loss adjustment expenses over the past three years (in millions):
202520242023
Balance at beginning of period$14,179 $13,087 $11,974 
Less reinsurance recoverables, net of allowance4,957 4,288 3,767 
Net liability at beginning of period9,222 8,799 8,207 
Provision for losses and LAE occurring in the current year4,469 4,524 4,256 
Net decrease in the provision for claims of prior years
(81)(64)(223)
Total losses and LAE incurred4,388 4,460 4,033 
Payments for losses and LAE of:
Current year(1,330)(1,497)(1,261)
Prior years(2,488)(2,537)(2,181)
Total payments(3,818)(4,034)(3,442)
Foreign currency translation and other(4)(3)1 
Net liability at end of period9,788 9,222 8,799 
Add back reinsurance recoverables, net of allowance5,306 4,957 4,288 
Gross unpaid losses and LAE included in the balance sheet$15,094 $14,179 $13,087 
Short-duration insurance contracts, reconciliation of claims development to liability
A reconciliation of incurred and paid claims development information to the aggregate carrying amount of the liability for unpaid losses and LAE, with separate disclosure of reinsurance recoverables on unpaid claims is shown below (in millions):
2025
Unpaid losses and allocated LAE, net of reinsurance:
Specialty
Property and transportation$1,847 
Specialty casualty6,177 
Specialty financial460 
Total Specialty (excluding foreign reserves)8,484 
Other reserves
Foreign operations443 
A&E reserves347 
Unallocated LAE455 
Other59 
Total other reserves1,304 
Total reserves, net of reinsurance9,788 
Add back reinsurance recoverables, net of allowance5,306 
Gross unpaid losses and LAE included in the balance sheet$15,094 
Short-duration insurance contracts, claims development
The following claims development tables and associated disclosures related to short-duration insurance contracts are prepared by sub-segment within the property and casualty insurance business for the most recent 10 accident years. AFG determines its claim counts at the claimant or policy feature level depending on the particular facts and circumstances of the underlying claim. While the methodology is generally consistent within each sub-segment, there are minor differences between and within the sub-segments. The methods used to summarize claim counts have not changed significantly over the time periods reported in the tables below.
Property and transportation
(Dollars in Millions)
Incurred Claims and Allocated LAE, Net of ReinsuranceAs of December 31, 2025
For the Years Ended (2016–2024 is Supplementary Information and Unaudited)
Total IBNR Plus Expected Development on Reported ClaimsCumulative Number of Reported Claims
Accident Year2016201720182019202020212022202320242025
2016$753 $723 $720 $713 $700 $694 $695 $695 $692 $690 $70 121,425 
2017897 855 850 829 822 826 825 823 820 56 141,054 
2018942 912 897 886 891 886 888 890 52 130,840 
20191,125 1,071 1,062 1,065 1,068 1,070 1,070 59 154,461 
20201,053 983 969 962 963 964 71 122,348 
20211,130 1,034 1,033 1,038 1,034 86 123,890 
20221,409 1,335 1,329 1,313 104 138,424 
20231,502 1,408 1,397 149 145,066 
20241,614 1,558 247 175,137 
20251,462 564 135,480 
Total$11,198 
Cumulative Paid Claims and Allocated LAE, Net of Reinsurance
Accident Year
For the Years Ended (2016–2024 is Supplementary Information and Unaudited)
2016201720182019202020212022202320242025% (a)
2016$295 $524 $580 $622 $645 $661 $670 $676 $679 $681 98.7%
2017381 643 699 738 760 788 799 809 811 98.9%
2018400 680 744 787 831 845 859 873 98.1%
2019529 829 911 967 1,006 1,032 1,046 97.8%
2020462 728 808 866 905 929 96.4%
2021449 770 872 941 972 94.0%
2022588 1,024 1,128 1,184 90.2%
2023564 1,070 1,176 84.2%
2024681 1,173 75.3%
2025528 36.1%
Total$9,373 
Unpaid losses and LAE — years 2016 through 2025
1,825 
Unpaid losses and LAE — 11th year and prior (excluding unallocated LAE)22 
Unpaid losses and LAE, net of reinsurance (excluding unallocated LAE)$1,847 
Average Annual Percentage Payout of Incurred Claims by Age, Net of Reinsurance
(Supplementary Information and Unaudited)
Year 1Year 2Year 3Year 4Year 5Year 6Year 7Year 8Year 9Year 10
Annual44.0%31.6%7.9%5.4%3.6%2.4%1.4%1.2%0.3%0.3%
Cumulative44.0%75.6%83.5%88.9%92.5%94.9%96.3%97.5%97.8%98.1%
(a)Represents the cumulative percentage paid of incurred claims and allocated LAE (net of reinsurance, as estimated at December 31, 2025).
Specialty casualty
(Dollars in Millions)
Incurred Claims and Allocated LAE, Net of ReinsuranceAs of December 31, 2025
For the Years Ended (2016–2024 is Supplementary Information and Unaudited)
Total IBNR Plus Expected Development on Reported ClaimsCumulative Number of Reported Claims
Accident Year2016201720182019202020212022202320242025
2016$1,184 $1,176 $1,175 $1,165 $1,160 $1,140 $1,118 $1,107 $1,106 $1,115 $49 56,921 
20171,264 1,277 1,267 1,263 1,243 1,227 1,231 1,250 1,260 81 57,594 
20181,352 1,386 1,382 1,345 1,359 1,364 1,365 1,365 120 59,771 
20191,401 1,404 1,419 1,380 1,391 1,408 1,397 137 60,242 
20201,463 1,436 1,374 1,344 1,357 1,368 194 54,981 
20211,507 1,518 1,469 1,451 1,426 274 57,465 
20221,617 1,635 1,652 1,678 413 60,252 
20231,818 1,841 1,853 639 64,764 
20241,826 1,828 850 64,130 
20251,924 1,291 57,463 
Total$15,214 
Cumulative Paid Claims and Allocated LAE, Net of Reinsurance
Accident Year
For the Years Ended (2016–2024 is Supplementary Information and Unaudited)
2016201720182019202020212022202320242025% (a)
2016$195 $433 $611 $755 $854 $925 $965 $1,000 $1,014 $1,031 92.5%
2017208 438 638 803 890 972 1,036 1,095 1,128 89.5%
2018218 494 675 832 953 1,060 1,125 1,173 85.9%
2019219 473 693 848 984 1,079 1,166 83.5%
2020196 465 652 814 971 1,064 77.8%
2021199 462 668 861 1,013 71.0%
2022208 536 829 1,038 61.9%
2023275 650 924 49.9%
2024281 647 35.4%
2025264 13.7%
Total$9,448 
Unpaid losses and LAE — years 2016 through 2025
5,766 
Unpaid losses and LAE — 11th year and prior (excluding unallocated LAE)411 
Unpaid losses and LAE, net of reinsurance (excluding unallocated LAE)$6,177 
Average Annual Percentage Payout of Incurred Claims by Age, Net of Reinsurance
(Supplementary Information and Unaudited)
Year 1Year 2Year 3Year 4Year 5Year 6Year 7Year 8Year 9Year 10
Annual15.0%19.5%15.2%12.3%9.4%6.9%4.9%3.8%1.9%1.5%
Cumulative15.0%34.5%49.7%62.0%71.4%78.3%83.2%87.0%88.9%90.4%
(a)Represents the cumulative percentage paid of incurred claims and allocated LAE (net of reinsurance, as estimated at December 31, 2025).
Specialty financial
(Dollars in Millions)
Incurred Claims and Allocated LAE, Net of ReinsuranceAs of December 31, 2025
For the Years Ended (2016–2024 is Supplementary Information and Unaudited)
Total IBNR Plus Expected Development on Reported ClaimsCumulative Number of Reported Claims
Accident Year2016201720182019202020212022202320242025
2016$180 $184 $187 $182 $174 $170 $173 $172 $172 $173 $— 45,187 
2017214 216 212 209 204 203 210 210 213 6 48,850 
2018213 218 220 208 202 199 198 196 2 46,818 
2019195 199 191 187 183 179 177 3 41,979 
2020232 216 203 194 192 187 6 29,793 
2021224 202 187 180 172 8 27,502 
2022244 235 223 215 19 24,155 
2023311 331 335 74 24,686 
2024385 363 83 23,858 
2025359 154 17,220 
Total$2,390 
Cumulative Paid Claims and Allocated LAE, Net of Reinsurance
Accident Year
For the Years Ended (2016–2024 is Supplementary Information and Unaudited)
2016201720182019202020212022202320242025% (a)
2016$87 $142 $159 $162 $163 $164 $171 $172 $172 $173 100.0%
2017120 169 187 195 194 193 195 196 199 93.4%
2018112 163 187 188 193 194 194 195 99.5%
201999 146 164 168 170 173 173 97.7%
2020100 144 160 162 167 174 93.0%
202198 136 147 156 162 94.2%
2022108 164 187 193 89.8%
2023150 230 249 74.3%
2024176 247 68.0%
2025166 46.2%
Total$1,931 
Unpaid losses and LAE — years 2016 through 2025
459 
Unpaid losses and LAE — 11th year and prior (excluding unallocated LAE)1 
Unpaid losses and LAE, net of reinsurance (excluding unallocated LAE)$460 
Average Annual Percentage Payout of Incurred Claims by Age, Net of Reinsurance
(Supplementary Information and Unaudited)
Year 1Year 2Year 3Year 4Year 5Year 6Year 7Year 8Year 9Year 10
Annual52.0%24.7%9.0%2.5%1.7%1.2%1.2%0.5%0.7%0.6%
Cumulative52.0%76.7%85.7%88.2%89.9%91.1%92.3%92.8%93.5%94.1%
(a)Represents the cumulative percentage paid of incurred claims and allocated LAE (net of reinsurance, as estimated at December 31, 2025).
Total Specialty Group
(Dollars in Millions)
Incurred Claims and Allocated LAE, Net of ReinsuranceAs of December 31, 2025
For the Years Ended (2016–2024 is Supplementary Information and Unaudited)
Total IBNR Plus Expected Development on Reported ClaimsCumulative Number of Reported Claims
Accident Year2016201720182019202020212022202320242025
2016$2,117 $2,083 $2,082 $2,060 $2,034 $2,004 $1,986 $1,974 $1,970 $1,978 $119 223,533 
20172,375 2,348 2,329 2,301 2,269 2,256 2,266 2,283 2,293 143 247,498 
20182,507 2,516 2,499 2,439 2,452 2,449 2,451 2,451 174 237,429 
20192,721 2,674 2,672 2,632 2,642 2,657 2,644 199 256,682 
20202,748 2,635 2,546 2,500 2,512 2,519 271 207,122 
20212,861 2,754 2,689 2,669 2,632 368 208,857 
20223,270 3,205 3,204 3,206 536 222,831 
20233,631 3,580 3,585 862 234,516 
20243,825 3,749 1,180 263,125 
20253,745 2,009 210,163 
Total$28,802 
Cumulative Paid Claims and Allocated LAE, Net of Reinsurance
Accident Year
For the Years Ended (2016–2024 is Supplementary Information and Unaudited)
2016201720182019202020212022202320242025% (a)
2016$577 $1,099 $1,350 $1,539 $1,662 $1,750 $1,806 $1,848 $1,865 $1,885 95.3%
2017709 1,250 1,524 1,736 1,844 1,953 2,030 2,100 2,138 93.2%
2018730 1,337 1,606 1,807 1,977 2,099 2,178 2,241 91.4%
2019847 1,448 1,768 1,983 2,160 2,284 2,385 90.2%
2020758 1,337 1,620 1,842 2,043 2,167 86.0%
2021746 1,368 1,687 1,958 2,147 81.6%
2022904 1,724 2,144 2,415 75.3%
2023989 1,950 2,349 65.5%
20241,138 2,067 55.1%
2025958 25.6%
Total$20,752 
Unpaid losses and LAE — years 2016 through 2025
8,050 
Unpaid losses and LAE — 11th year and prior (excluding unallocated LAE)434 
Unpaid losses and LAE, net of reinsurance (excluding unallocated LAE)$8,484 
Average Annual Percentage Payout of Incurred Claims by Age, Net of Reinsurance
(Supplementary Information and Unaudited)
Year 1Year 2Year 3Year 4Year 5Year 6Year 7Year 8Year 9Year 10
Annual29.2%24.6%11.9%9.0%6.6%4.8%3.3%2.6%1.3%1.0%
Cumulative29.2%53.8%65.7%74.7%81.3%86.1%89.4%92.0%93.3%94.3%
(a)Represents the cumulative percentage paid of incurred claims and allocated LAE (net of reinsurance, as estimated at December 31, 2025).
Short-duration insurance contracts, schedule of historical claims duration
The following claims development tables and associated disclosures related to short-duration insurance contracts are prepared by sub-segment within the property and casualty insurance business for the most recent 10 accident years. AFG determines its claim counts at the claimant or policy feature level depending on the particular facts and circumstances of the underlying claim. While the methodology is generally consistent within each sub-segment, there are minor differences between and within the sub-segments. The methods used to summarize claim counts have not changed significantly over the time periods reported in the tables below.
Property and transportation
(Dollars in Millions)
Incurred Claims and Allocated LAE, Net of ReinsuranceAs of December 31, 2025
For the Years Ended (2016–2024 is Supplementary Information and Unaudited)
Total IBNR Plus Expected Development on Reported ClaimsCumulative Number of Reported Claims
Accident Year2016201720182019202020212022202320242025
2016$753 $723 $720 $713 $700 $694 $695 $695 $692 $690 $70 121,425 
2017897 855 850 829 822 826 825 823 820 56 141,054 
2018942 912 897 886 891 886 888 890 52 130,840 
20191,125 1,071 1,062 1,065 1,068 1,070 1,070 59 154,461 
20201,053 983 969 962 963 964 71 122,348 
20211,130 1,034 1,033 1,038 1,034 86 123,890 
20221,409 1,335 1,329 1,313 104 138,424 
20231,502 1,408 1,397 149 145,066 
20241,614 1,558 247 175,137 
20251,462 564 135,480 
Total$11,198 
Cumulative Paid Claims and Allocated LAE, Net of Reinsurance
Accident Year
For the Years Ended (2016–2024 is Supplementary Information and Unaudited)
2016201720182019202020212022202320242025% (a)
2016$295 $524 $580 $622 $645 $661 $670 $676 $679 $681 98.7%
2017381 643 699 738 760 788 799 809 811 98.9%
2018400 680 744 787 831 845 859 873 98.1%
2019529 829 911 967 1,006 1,032 1,046 97.8%
2020462 728 808 866 905 929 96.4%
2021449 770 872 941 972 94.0%
2022588 1,024 1,128 1,184 90.2%
2023564 1,070 1,176 84.2%
2024681 1,173 75.3%
2025528 36.1%
Total$9,373 
Unpaid losses and LAE — years 2016 through 2025
1,825 
Unpaid losses and LAE — 11th year and prior (excluding unallocated LAE)22 
Unpaid losses and LAE, net of reinsurance (excluding unallocated LAE)$1,847 
Average Annual Percentage Payout of Incurred Claims by Age, Net of Reinsurance
(Supplementary Information and Unaudited)
Year 1Year 2Year 3Year 4Year 5Year 6Year 7Year 8Year 9Year 10
Annual44.0%31.6%7.9%5.4%3.6%2.4%1.4%1.2%0.3%0.3%
Cumulative44.0%75.6%83.5%88.9%92.5%94.9%96.3%97.5%97.8%98.1%
(a)Represents the cumulative percentage paid of incurred claims and allocated LAE (net of reinsurance, as estimated at December 31, 2025).
Specialty casualty
(Dollars in Millions)
Incurred Claims and Allocated LAE, Net of ReinsuranceAs of December 31, 2025
For the Years Ended (2016–2024 is Supplementary Information and Unaudited)
Total IBNR Plus Expected Development on Reported ClaimsCumulative Number of Reported Claims
Accident Year2016201720182019202020212022202320242025
2016$1,184 $1,176 $1,175 $1,165 $1,160 $1,140 $1,118 $1,107 $1,106 $1,115 $49 56,921 
20171,264 1,277 1,267 1,263 1,243 1,227 1,231 1,250 1,260 81 57,594 
20181,352 1,386 1,382 1,345 1,359 1,364 1,365 1,365 120 59,771 
20191,401 1,404 1,419 1,380 1,391 1,408 1,397 137 60,242 
20201,463 1,436 1,374 1,344 1,357 1,368 194 54,981 
20211,507 1,518 1,469 1,451 1,426 274 57,465 
20221,617 1,635 1,652 1,678 413 60,252 
20231,818 1,841 1,853 639 64,764 
20241,826 1,828 850 64,130 
20251,924 1,291 57,463 
Total$15,214 
Cumulative Paid Claims and Allocated LAE, Net of Reinsurance
Accident Year
For the Years Ended (2016–2024 is Supplementary Information and Unaudited)
2016201720182019202020212022202320242025% (a)
2016$195 $433 $611 $755 $854 $925 $965 $1,000 $1,014 $1,031 92.5%
2017208 438 638 803 890 972 1,036 1,095 1,128 89.5%
2018218 494 675 832 953 1,060 1,125 1,173 85.9%
2019219 473 693 848 984 1,079 1,166 83.5%
2020196 465 652 814 971 1,064 77.8%
2021199 462 668 861 1,013 71.0%
2022208 536 829 1,038 61.9%
2023275 650 924 49.9%
2024281 647 35.4%
2025264 13.7%
Total$9,448 
Unpaid losses and LAE — years 2016 through 2025
5,766 
Unpaid losses and LAE — 11th year and prior (excluding unallocated LAE)411 
Unpaid losses and LAE, net of reinsurance (excluding unallocated LAE)$6,177 
Average Annual Percentage Payout of Incurred Claims by Age, Net of Reinsurance
(Supplementary Information and Unaudited)
Year 1Year 2Year 3Year 4Year 5Year 6Year 7Year 8Year 9Year 10
Annual15.0%19.5%15.2%12.3%9.4%6.9%4.9%3.8%1.9%1.5%
Cumulative15.0%34.5%49.7%62.0%71.4%78.3%83.2%87.0%88.9%90.4%
(a)Represents the cumulative percentage paid of incurred claims and allocated LAE (net of reinsurance, as estimated at December 31, 2025).
Specialty financial
(Dollars in Millions)
Incurred Claims and Allocated LAE, Net of ReinsuranceAs of December 31, 2025
For the Years Ended (2016–2024 is Supplementary Information and Unaudited)
Total IBNR Plus Expected Development on Reported ClaimsCumulative Number of Reported Claims
Accident Year2016201720182019202020212022202320242025
2016$180 $184 $187 $182 $174 $170 $173 $172 $172 $173 $— 45,187 
2017214 216 212 209 204 203 210 210 213 6 48,850 
2018213 218 220 208 202 199 198 196 2 46,818 
2019195 199 191 187 183 179 177 3 41,979 
2020232 216 203 194 192 187 6 29,793 
2021224 202 187 180 172 8 27,502 
2022244 235 223 215 19 24,155 
2023311 331 335 74 24,686 
2024385 363 83 23,858 
2025359 154 17,220 
Total$2,390 
Cumulative Paid Claims and Allocated LAE, Net of Reinsurance
Accident Year
For the Years Ended (2016–2024 is Supplementary Information and Unaudited)
2016201720182019202020212022202320242025% (a)
2016$87 $142 $159 $162 $163 $164 $171 $172 $172 $173 100.0%
2017120 169 187 195 194 193 195 196 199 93.4%
2018112 163 187 188 193 194 194 195 99.5%
201999 146 164 168 170 173 173 97.7%
2020100 144 160 162 167 174 93.0%
202198 136 147 156 162 94.2%
2022108 164 187 193 89.8%
2023150 230 249 74.3%
2024176 247 68.0%
2025166 46.2%
Total$1,931 
Unpaid losses and LAE — years 2016 through 2025
459 
Unpaid losses and LAE — 11th year and prior (excluding unallocated LAE)1 
Unpaid losses and LAE, net of reinsurance (excluding unallocated LAE)$460 
Average Annual Percentage Payout of Incurred Claims by Age, Net of Reinsurance
(Supplementary Information and Unaudited)
Year 1Year 2Year 3Year 4Year 5Year 6Year 7Year 8Year 9Year 10
Annual52.0%24.7%9.0%2.5%1.7%1.2%1.2%0.5%0.7%0.6%
Cumulative52.0%76.7%85.7%88.2%89.9%91.1%92.3%92.8%93.5%94.1%
(a)Represents the cumulative percentage paid of incurred claims and allocated LAE (net of reinsurance, as estimated at December 31, 2025).
Total Specialty Group
(Dollars in Millions)
Incurred Claims and Allocated LAE, Net of ReinsuranceAs of December 31, 2025
For the Years Ended (2016–2024 is Supplementary Information and Unaudited)
Total IBNR Plus Expected Development on Reported ClaimsCumulative Number of Reported Claims
Accident Year2016201720182019202020212022202320242025
2016$2,117 $2,083 $2,082 $2,060 $2,034 $2,004 $1,986 $1,974 $1,970 $1,978 $119 223,533 
20172,375 2,348 2,329 2,301 2,269 2,256 2,266 2,283 2,293 143 247,498 
20182,507 2,516 2,499 2,439 2,452 2,449 2,451 2,451 174 237,429 
20192,721 2,674 2,672 2,632 2,642 2,657 2,644 199 256,682 
20202,748 2,635 2,546 2,500 2,512 2,519 271 207,122 
20212,861 2,754 2,689 2,669 2,632 368 208,857 
20223,270 3,205 3,204 3,206 536 222,831 
20233,631 3,580 3,585 862 234,516 
20243,825 3,749 1,180 263,125 
20253,745 2,009 210,163 
Total$28,802 
Cumulative Paid Claims and Allocated LAE, Net of Reinsurance
Accident Year
For the Years Ended (2016–2024 is Supplementary Information and Unaudited)
2016201720182019202020212022202320242025% (a)
2016$577 $1,099 $1,350 $1,539 $1,662 $1,750 $1,806 $1,848 $1,865 $1,885 95.3%
2017709 1,250 1,524 1,736 1,844 1,953 2,030 2,100 2,138 93.2%
2018730 1,337 1,606 1,807 1,977 2,099 2,178 2,241 91.4%
2019847 1,448 1,768 1,983 2,160 2,284 2,385 90.2%
2020758 1,337 1,620 1,842 2,043 2,167 86.0%
2021746 1,368 1,687 1,958 2,147 81.6%
2022904 1,724 2,144 2,415 75.3%
2023989 1,950 2,349 65.5%
20241,138 2,067 55.1%
2025958 25.6%
Total$20,752 
Unpaid losses and LAE — years 2016 through 2025
8,050 
Unpaid losses and LAE — 11th year and prior (excluding unallocated LAE)434 
Unpaid losses and LAE, net of reinsurance (excluding unallocated LAE)$8,484 
Average Annual Percentage Payout of Incurred Claims by Age, Net of Reinsurance
(Supplementary Information and Unaudited)
Year 1Year 2Year 3Year 4Year 5Year 6Year 7Year 8Year 9Year 10
Annual29.2%24.6%11.9%9.0%6.6%4.8%3.3%2.6%1.3%1.0%
Cumulative29.2%53.8%65.7%74.7%81.3%86.1%89.4%92.0%93.3%94.3%
(a)Represents the cumulative percentage paid of incurred claims and allocated LAE (net of reinsurance, as estimated at December 31, 2025).
Statutory information Net earnings and capital and surplus on a statutory basis for the insurance subsidiaries were as follows (in millions):
 Net EarningsCapital and Surplus
 20252024202320252024
Property and casualty companies$1,052 $974 $1,004 $4,968 $4,614 
Reinsurance information The following table shows (in millions) (i) amounts deducted from written and earned premiums in connection with reinsurance ceded, (ii) written and earned premiums included in income for reinsurance assumed and (iii) reinsurance recoveries, which represent ceded losses and loss adjustment expenses.
202520242023
Direct premiums written$10,342 $9,933 $9,309 
Reinsurance assumed352 600 347 
Reinsurance ceded(3,584)(3,394)(2,964)
Net written premiums$7,110 $7,139 $6,692 
Direct premiums earned$10,213 $9,763 $9,133 
Reinsurance assumed347 611 321 
Reinsurance ceded(3,514)(3,338)(2,923)
Net earned premiums$7,046 $7,036 $6,531 
Reinsurance recoveries$2,527 $3,040 $2,336 
Reinsurance recoverable and premiums receivable, allowance for credit loss Progressions of the allowance for expected credit losses on recoverables from reinsurers and premiums receivable are shown below (in millions):
Recoverables from ReinsurersPremiums Receivable
202520242023202520242023
Balance at January 1$11 $10 $8 $19 $15 $8 
Increase in allowance from acquisition of CRS
— — — — — 4 
Provision for expected credit losses(1)1 2 1 5 3 
Write-offs charged against the allowance— — — — (1)— 
Balance at December 31$10 $11 $10 $20 $19 $15