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Allowance for Uncollectible Premiums Receivable (Notes)
 3 Months Ended
Mar. 31, 2020
Premiums Receivable [Abstract]  
Allowance for Uncollectible Premiums Receivable Note [Text Block] Premiums Receivable
The following table provides a rollforward of the allowance for credit losses on our premiums receivable balance during First Quarter 2020:
($ in thousands)
March 31, 2020
Balance, December 31, 2019
$
6,400

Cumulative effect adjustment1
1,058

Balance, January 1, 2020
$
7,458

Current period provision for expected credit losses
11,195

Write-offs charged against the allowance
(653
)
Recoveries
—

Allowance for credit losses, end of period
$
18,000


1See Note 2. "Adoption of Accounting Pronouncements" above for additional information regarding our adoption of ASU 2016-13.

Based on an evaluation of the recoverability of our premiums receivable, in light of the billing accommodations we announced during First Quarter 2020 and the impact of recent state regulations that provided for the deferral of payments without cancellation for a period up to 90 day in certain states, which will increase earned but uncollected premiums, we recognized an additional allowance for credit losses of $10.5 million, net of write-offs. The billing accommodations include individualized payment flexibility and suspending the effect of policy cancellations, late payment notices, and late or reinstatement fees.