XML 24 R13.htm IDEA: XBRL DOCUMENT v3.25.2
Deferred Commission Expense (Notes)
 6 Months Ended
Jun. 30, 2025
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 for new business. Deferred commission expense represents producer commissions that are capitalized and not yet expensed and are included in other assets on the condensed consolidated balance sheets. The table below provides a rollforward of deferred commission expense:
For the Three Months
 Ended June 30,		For the Six Months
 Ended June 30,
(in thousands)2025202420252024
Balance at beginning of period$34,775 $28,018 $33,844 $26,205 
Costs capitalized5,777 3,689 9,589 7,617 
Amortization(3,073)(2,273)(5,954)(4,388)
Balance at end of period$37,479 $29,434 $37,479 $29,434