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OTHER COMPREHENSIVE INCOME (LOSS) | 6 Months Ended
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Jun. 30, 2022
Equity [Abstract] |
OTHER COMPREHENSIVE INCOME (LOSS) | The following table presents the tax effects allocated to each component of other comprehensive income (loss):
|  | 2022 |  | 2021 |  |
|  | Before tax amount |  | Income tax (expense) benefit |  | Net of tax amount |  | Before tax amount |  | Income tax (expense) benefit |  | Net of Tax Amount |  |
| Three months ended June 30, |  |  |  |  |  |  |  |  |  |  |  |  |
| Available for sale investments: |  |  |  |  |  |  |  |  |  |  |  |  |
| Unrealized gains (losses) arising during the period for which an allowance for expected credit losses has not been recognized | $ | (482,284) |  |  | $ | 20,338 |  |  | $ | (461,946) |  |  | $ | 56,694 |  |  | $ | (5,821) |  |  | $ | 50,873 |  |  |
| Unrealized gains (losses) arising during the period for which an allowance for expected credit losses has been recognized | (2,180) |  |  | 141 |  |  | (2,039) |  |  | (179) |  |  | — |  |  | (179) |  |  |
| Adjustment for reclassification of net realized (gains) losses and impairment losses recognized in net income (loss) | 93,813 |  |  | (9,449) |  |  | 84,364 |  |  | (46,704) |  |  | 3,984 |  |  | (42,720) |  |  |
| Unrealized gains (losses) arising during the period, net of reclassification adjustment | (390,651) |  |  | 11,030 |  |  | (379,621) |  |  | 9,811 |  |  | (1,837) |  |  | 7,974 |  |  |
| Foreign currency translation adjustment | (6,193) |  |  | — |  |  | (6,193) |  |  | 3,482 |  |  | — |  |  | 3,482 |  |  |
| Total comprehensive income (loss), net of tax | $ | (396,844) |  |  | $ | 11,030 |  |  | $ | (385,814) |  |  | $ | 13,293 |  |  | $ | (1,837) |  |  | $ | 11,456 |  |  |
| Six months ended June 30, |  |  |  |  |  |  |  |  |  |  |  |  |
| Available for sale investments: |  |  |  |  |  |  |  |  |  |  |  |  |
| Unrealized gains (losses) arising during the period for which an allowance for expected credit losses has not been recognized | $ | (987,265) |  |  | $ | 85,494 |  |  | $ | (901,771) |  |  | $ | (139,268) |  |  | $ | 18,297 |  |  | $ | (120,971) |  |  |
| Unrealized gains (losses) arising during the period for which an allowance for expected credit losses has been recognized | (5,400) |  |  | 233 |  |  | (5,167) |  |  | (237) |  |  | — |  |  | (237) |  |  |
| Adjustment for reclassification of net realized (gains) losses and impairment losses recognized in net income (loss) | 146,729 |  |  | (17,023) |  |  | 129,706 |  |  | (77,579) |  |  | 5,978 |  |  | (71,601) |  |  |
| Unrealized gains (losses) arising during the period, net of reclassification adjustment | (845,936) |  |  | 68,704 |  |  | (777,232) |  |  | (217,084) |  |  | 24,275 |  |  | (192,809) |  |  |
| Foreign currency translation adjustment | (3,418) |  |  | — |  |  | (3,418) |  |  | 4,731 |  |  | — |  |  | 4,731 |  |  |
| Total other comprehensive income (loss), net of tax | $ | (849,354) |  |  | $ | 68,704 |  |  | $ | (780,650) |  |  | $ | (212,353) |  |  | $ | 24,275 |  |  | $ | (188,078) |  |  |
The following table presents details of amounts reclassified from accumulated other comprehensive income ("AOCI") to net income (loss):
|  |  | Amount reclassified from AOCI(1) |
| AOCI Components | Consolidated statement of operations line item that includes reclassification adjustment | Three months ended June 30, |  |  | Six months ended June 30, |
| 2022 |  | 2021 |  |  | 2022 |  | 2021 |
| Unrealized gains (losses) on available for sale investments |  |  |  |  |  |  |  |  |  |
|  | Other realized gains (losses) | $ | (93,340) |  |  | $ | 46,704 |  |  |  | $ | (146,147) |  |  | $ | 77,579 |  |
|  | Impairment losses | (473) |  |  | — |  |  |  | (582) |  |  | — |  |
|  | Total before tax | (93,813) |  |  | 46,704 |  |  |  | (146,729) |  |  | 77,579 |  |
|  | Income tax (expense) benefit | 9,449 |  |  | (3,984) |  |  |  | 17,023 |  |  | (5,978) |  |
|  | Net of tax | $ | (84,364) |  |  | $ | 42,720 |  |  |  | $ | (129,706) |  |  | $ | 71,601 |  |
(1) Amounts in parentheses are charges to net income (loss).

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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 https://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 https://asc.fasb.org/extlink&oid=126953954&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 https://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 https://asc.fasb.org/extlink&oid=120400993&loc=SL114874131-224263 + Details
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