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Deferred Acquisition Costs | 12 Months Ended
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Dec. 31, 2025
Insurance [Abstract] |
Deferred Acquisition Costs | Deferred Acquisition Costs Deferred acquisition costs consist primarily of commissions and premium taxes incurred that are directly related to the successful acquisition of insurance policies written on a direct basis. The amortization of deferred acquisition costs is included in “Other insurance expense” in the consolidated statements of operations and comprehensive income (loss). The following table presents the policy acquisition costs deferred and amortized ($ in millions):
| December 31,
| 2025 |  | 2024
Deferred Acquisition Costs: |  |  |
Balance, January 1 | $ | 12.2 |  |  | $ | 8.8 |
Add: |  |  |
Premium taxes | 23.1 |  |  | 21.2 |
Direct commissions | 8.9 |  |  | 12.7 |
Less: |  |  |
Amortization of net deferred acquisition costs | (32.1) |  |  | (30.5) |
Balance, December 31 | $ | 12.1 |  |  | $ | 12.2 |
Other Insurance Expense: |  |  |
Amortization of net deferred acquisition costs | $ | 32.1 |  |  | $ | 30.5 |
Period costs | 61.6 |  |  | 46.3 |
Total other insurance expense | $ | 93.7 |  |  | $ | 76.8 |

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- Definition The entire disclosure for deferred policy acquisition costs. + References Reference 1: http://fasb.org/us-gaap/role/ref/otherTransitionRef -Name Accounting Standards Codification -SubTopic 30 -Topic 944 -Publisher FASB -URI https://asc.fasb.org/944-30/tableOfContent + Details
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- References No definition available. + Details
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