Statements of Cash Flows

6 Months Ended

Jun. 30, 2023

Supplemental Cash Flow Information [Abstract]

Supplemental cash flow information was as follows:


	Six Months ended June 30,
($ in thousands)	2023		2022
Cash paid (received) during the period for:
Interest	$	14,164	14,240
Federal income tax	34,000		40,200

Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows from operating leases	4,038		4,086
Operating cash flows from financing leases	20		20
Financing cash flows from finance leases	1,231		1,202

Non-cash items:

Corporate actions related to fixed income securities, available-for-sale ("AFS")1	23,150		17,287


Conversion of AFS fixed income securities to equity securities	—		1,463
Assets acquired under finance lease arrangements	—		41
Assets acquired under operating lease arrangements	4,509		5,781
Non-cash purchase of property and equipment	—		17

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)	June 30, 2023		December 31, 2022
Cash	$	354	26
Restricted cash	20,904		25,183
Total cash and restricted cash shown in the Consolidated Statements of Cash Flows	$	21,258	25,209

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.