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Allowance for Credit Losses on Premiums Receivable
 12 Months Ended
Dec. 31, 2022
Premiums Receivable [Abstract]  
Allowance for Credit Losses on Premiums Receivable Note [Text Block] Allowance for Credit Losses on Premiums Receivable
The following table provides a roll forward of the ACL on our premiums receivable balance for 2022 and 2021:

($ in thousands)December 31, 2022December 31, 2021
Balance at beginning of year$13,600 21,000 
Current period change for expected credit losses6,065 1,291 
Write-offs charged against the allowance for credit losses(4,978)(9,343)
Recoveries1,413 652 
ACL, end of year$16,100 13,600 

In 2022, we recognized an additional allowance for credit losses on premiums receivable of $7.5 million, excluding the impact of write-offs. The additional allowance consisted of a reserve of $9.3 million on 2022 premiums based on our historical write-off percentages and assumptions, partially offset by a $1.8 million allowance reduction on 2021 and older policies, primarily impacted by the COVID-19 pandemic, for which the credit loss did not fully materialize.

In 2021, we recognized an additional allowance for credit losses on premiums receivable of $1.9 million, excluding the impact of write-offs. The additional allowance consisted of a reserve of $8.3 million on 2021 premiums based on our historical write-off percentages and assumptions, partially offset by a $6.4 million allowance reduction on older policies, primarily impacted by the COVID-19 pandemic, for which the credit loss did not fully materialize, as mentioned above.

For a discussion of the methodology used to evaluate our estimate of expected credit losses on premiums receivable, refer to Note 2. "Summary of Significant Accounting Policies."