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Deferred Commission Expense (Notes)
 6 Months Ended
Jun. 30, 2020
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]  
Deferred Commission Expense Deferred Commission Expense
The Company pays an incremental amount of compensation in the form of producer commissions on new business. In accordance with ASC Topic 340, Other Assets and Deferred Costs, these incremental costs are deferred and amortized over five years, which represents management’s estimate of the average benefit period. Deferred commission expense represents employee commissions that are capitalized and not yet expensed. The table below provides a rollforward of deferred commission expense for each of the three and six months ended June 30, 2020 and 2019:
 
 
For the Three Months Ended June 30,
 
For the Six Months Ended June 30,
(in thousands)
 
2020
 
2019
 
2020
 
2019
Balance at beginning of period
 
$
3,792

 
$
3,003

 
$
3,621

 
$
2,882

Costs capitalized
 
617

 
333

 
1,109

 
681

Amortization
 
(349
)
 
(242
)
 
(670
)
 
(469
)
Balance at end of period
 
$
4,060

 
$
3,094

 
$
4,060

 
$
3,094