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Allowance for Uncollectible Premiums Receivable (Notes)
 6 Months Ended
Jun. 30, 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 for the periods indicated:
($ in thousands)
 
Quarter ended June 30, 2020
 
Six Months ended June 30, 2020
Balance at beginning of period
 
$
18,000

 
$
6,400

Cumulative effect adjustment1
 
—

 
1,058

Balance at beginning of period, as adjusted
 
$
18,000

 
$
7,458

Current period provision for expected credit losses
 
4,597

 
15,792

Write-offs charged against the allowance for credit losses
 
(1,597
)
 
(2,250
)
Recoveries
 
—

 
—

Allowance for credit losses, end of period
 
$
21,000

 
$
21,000


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 the first quarter of 2020 and the impact of recent state regulations that provided for the deferral of payments without cancellation for a period up to 90 days in certain states, which will increase earned but uncollected premiums, we recognized an additional allowance for credit losses of $13.5 million in Six Months 2020, 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.