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Income Taxes - Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands | Dec. 31, 2022 | Dec. 31, 2021
--- | --- | ---
Deferred tax assets: |  |
Losses and LAE reserve discount | $ 680 | $ 279
State tax net operating losses | 3,070 | 2,879
Deferred Intercompany | 656 |
Unearned premiums | 11,258 | 9,569
Capitalized organizational costs | 184 | 214
Unrealized losses on investments | 9,891 |
Deferred compensation | 1,585 | 997
Other | 1,544 | 1,285
Total deferred tax assets | 28,868 | 15,223
Deferred tax liabilities: |  |
Deferred acquisition costs | (11,922) | (11,754)
Unrealized gains on investments |  | (1,612)
Internally developed software | (1,520) | (1,969)
Other | (1,734) | (919)
Total deferred tax liabilities | (15,176) | (16,254)
Net deferred tax liability before valuation allowance | 13,692 | (1,031)
Valuation allowance | (3,070) | (2,879)
Total net deferred tax assets (liabilities) | $ 10,622 |
Total net deferred tax assets (liabilities) |  | $ (3,910)

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