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OTHER COMPREHENSIVE INCOME (LOSS) (Tables) | 9 Months Ended
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Sep. 30, 2024
Equity [Abstract] |
Summary of Tax Effects Allocated to Each Component of 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) |  |  |
Summary of Reclassifications Out of AOCI Into Net Income Available to Common Shareholders | 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 Tabular disclosure of components of comprehensive income (loss). Includes, but is not limited to, foreign currency translation adjustments, foreign currency transactions designated as economic hedges of a net investment in foreign entity, gain (loss) and prior service cost (credit) for pension plans and other postretirement benefit plans. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 220 -SubTopic 10 -Name Accounting Standards Codification -Paragraph 1 -Section 45 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482790/220-10-45-1 + Details
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