Statements of Cash Flows

9 Months Ended

Sep. 30, 2022

Supplemental Cash Flow Information [Abstract]

Supplemental cash flow information was as follows:


	Nine Months ended September 30,
($ in thousands)	2022		2021
Cash paid (received) during the period for:
Interest	$	22,699	23,278
Federal income tax	61,000		93,000

Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows from operating leases	6,096		6,480
Operating cash flows from financing leases	33		5
Financing cash flows from finance leases	1,819		298

Non-cash items:

Corporate actions related to fixed income securities, available-for-sale ("AFS")1	32,546		50,501

Corporate actions related to equity securities1	—		527
Conversion of AFS fixed income securities to equity securities	1,463		—
Assets acquired under finance lease arrangements	650		183
Assets acquired under operating lease arrangements	15,514		273
Non-cash purchase of property and equipment	—		—

1Examples of corporate actions include like-kind exchanges, non-cash acquisitions, and stock splits.

The following table provides a reconciliation of cash and restricted cash reported within the Consolidated Balance Sheets that equate to the amount reported in the Consolidated Statements of Cash Flows:


($ in thousands)	September 30, 2022		December 31, 2021
Cash	$	538	455
Restricted cash	8,495		44,608
Cash and restricted cash shown in the Consolidated Statements of Cash Flows	$	9,033	45,063

Amounts in restricted cash represent cash received from the National Flood Insurance Program ("NFIP") that can only be used to pay flood claims under the Write Your Own program. Restricted cash was elevated at December 31, 2021, primarily to pay Hurricane Ida flood claims.