Statements of Cash Flows

9 Months Ended

Sep. 30, 2023

Supplemental Cash Flow Information [Abstract]

Supplemental cash flow information was as follows:


	Nine Months ended September 30,
($ in thousands)	2023		2022
Cash paid (received) during the period for:
Interest	$	22,712	22,699
Federal income tax	57,000		61,000

Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows from operating leases	5,773		6,096
Operating cash flows from financing leases	41		33
Financing cash flows from finance leases	1,933		1,819

Non-cash items:

Corporate actions related to fixed income securities, available-for-sale ("AFS")1	18,840		32,546


Conversion of AFS fixed income securities to equity securities	—		1,463
Assets acquired under finance lease arrangements	1,584		650
Assets acquired under operating lease arrangements	5,068		15,514
Non-cash purchase of property and equipment	22		—

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, 2023		December 31, 2022
Cash	$	109	26
Restricted cash	13,236		25,183
Total cash and restricted cash shown in the Consolidated Statements of Cash Flows	$	13,345	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.