Statements of Cash Flows

9 Months Ended

Sep. 30, 2024

Supplemental Cash Flow Information [Abstract]

Supplemental cash flow information was as follows:


	Nine Months ended September 30,
($ in thousands)	2024		2023
Cash paid (received) during the period for:
Interest	$	22,823	22,712
Federal income tax	46,000		57,000

Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows from operating leases	5,915		5,773
Operating cash flows from financing leases	152		41
Financing cash flows from finance leases	1,937		1,933

Non-cash items:

Corporate actions related to fixed income securities, available-for-sale ("AFS")1	33,745		18,840

Corporate actions related to equity securities1	29,250		—

Assets acquired under finance lease arrangements	5,969		1,584
Assets acquired under operating lease arrangements	11,513		5,068
Non-cash purchase of property and equipment	124		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, 2024		December 31, 2023
Cash	$	98	180
Restricted cash	12,566		13,092
Total cash and restricted cash shown in the Consolidated Statements of Cash Flows	$	12,664	13,272

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.