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Allowance for Credit Losses on Premiums Receivable | 12 Months Ended
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Dec. 31, 2024
Premiums Receivable Disclosure [Abstract] |
Allowance for Credit Losses on Premiums Receivable | Allowance for Credit Losses on Premiums Receivable The following table provides a roll forward of the ACL on our premiums receivable balance for 2024 and 2023:
($ in thousands) |  |  |  | December 31, 2024 |  | December 31, 2023
Balance at beginning of year |  |  |  | $ | 18,900 |  |  | 16,100 |
Current period change for expected credit losses |  |  |  | 6,934 |  |  | 6,124 |
Write-offs charged against the allowance for credit losses |  |  |  | (7,146) |  |  | (5,080) |
Recoveries |  |  |  | 1,712 |  |  | 1,756 |
ACL, end of year |  |  |  | $ | 20,400 |  |  | 18,900 |
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."

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