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OTHER COMPREHENSIVE INCOME (LOSS) | 9 Months Ended
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Sep. 30, 2024
Equity [Abstract] |
OTHER COMPREHENSIVE INCOME (LOSS) | OTHER COMPREHENSIVE INCOME (LOSS) The following table presents the tax effects allocated to each component of other comprehensive income (loss):
|  | 2024 |  | 2023 |  |
|  | 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 September 30, |  |  |  |  |  |  |  |  |  |  |  |  |
| Available for sale investments: |  |  |  |  |  |  |  |  |  |  |  |  |
| Unrealized gains (losses) arising during the period for which an allowance for expected credit losses has not been recognized | $ | 379,332 |  |  | $ | (68,820) |  |  | $ | 310,512 |  |  | $ | (178,537) |  |  | $ | 22,486 |  |  | $ | (156,051) |  |  |
| Unrealized gains (losses) arising during the period for which an allowance for expected credit losses has been recognized | 768 |  |  | (41) |  |  | 727 |  |  | (5,647) |  |  | 700 |  |  | (4,947) |  |  |
| Adjustment for reclassification of net realized (gains) losses and impairment losses recognized in net income (loss) | 5,109 |  |  | (688) |  |  | 4,421 |  |  | 26,241 |  |  | (3,223) |  |  | 23,018 |  |  |
| Unrealized gains (losses) arising during the period, net of reclassification adjustment | 385,209 |  |  | (69,549) |  |  | 315,660 |  |  | (157,943) |  |  | 19,963 |  |  | (137,980) |  |  |
| Foreign currency translation adjustment | 2,570 |  |  | — |  |  | 2,570 |  |  | (6,950) |  |  | — |  |  | (6,950) |  |  |
| Total other comprehensive income (loss), net of tax | $ | 387,779 |  |  | $ | (69,549) |  |  | $ | 318,230 |  |  | $ | (164,893) |  |  | $ | 19,963 |  |  | $ | (144,930) |  |  |
| Nine months ended September 30, |  |  |  |  |  |  |  |  |  |  |  |  |
| Available for sale investments: |  |  |  |  |  |  |  |  |  |  |  |  |
| Unrealized gains (losses) arising during the period for which an allowance for expected credit losses has not been recognized | $ | 264,873 |  |  | $ | (49,918) |  |  | $ | 214,955 |  |  | $ | (126,805) |  |  | $ | 17,210 |  |  | $ | (109,595) |  |  |
| Unrealized gains (losses) arising during the period for which an allowance for expected credit losses has been recognized | 122 |  |  | (2) |  |  | 120 |  |  | (1,622) |  |  | (8) |  |  | (1,630) |  |  |
| Adjustment for reclassification of net realized (gains) losses and impairment losses recognized in net income (loss) | 89,483 |  |  | (7,276) |  |  | 82,207 |  |  | 110,518 |  |  | (10,130) |  |  | 100,388 |  |  |
| Unrealized gains (losses) arising during the period, net of reclassification adjustment | 354,478 |  |  | (57,196) |  |  | 297,282 |  |  | (17,909) |  |  | 7,072 |  |  | (10,837) |  |  |
| Foreign currency translation adjustment | (8,184) |  |  | — |  |  | (8,184) |  |  | (4,302) |  |  | — |  |  | (4,302) |  |  |
| Total other comprehensive income (loss), net of tax | $ | 346,294 |  |  | $ | (57,196) |  |  | $ | 289,098 |  |  | $ | (22,211) |  |  | $ | 7,072 |  |  | $ | (15,139) |  |  |
The following table presents details of amounts reclassified from accumulated other comprehensive income (loss) ("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 September 30, |  | Nine months ended September 30, |
| 2024 |  | 2023 |  | 2024 |  | 2023 |
| Unrealized gains (losses) on available for sale investments |  |  |  |  |  |  |  |  |
|  | Other realized gains (losses) | $ | (5,095) |  |  | $ | (26,200) |  |  | $ | (89,305) |  |  | $ | (101,394) |  |
|  | Impairment losses | (14) |  |  | (41) |  |  | (178) |  |  | (9,124) |  |
|  | Total before tax | (5,109) |  |  | (26,241) |  |  | (89,483) |  |  | (110,518) |  |
|  | Income tax (expense) benefit | 688 |  |  | 3,223 |  |  | 7,276 |  |  | 10,130 |  |
|  | Net of tax | $ | (4,421) |  |  | $ | (23,018) |  |  | $ | (82,207) |  |  | $ | (100,388) |  |
(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://www.xbrl.org/2003/role/disclosureRef -Topic 944 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-04(19)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147477250/944-220-S99-1 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 220 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03(21)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147483621/220-10-S99-2 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 942 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-04(23)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147478524/942-220-S99-1 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 220 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org/220/tableOfContent + Details
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