XML 37 R21.htm IDEA: XBRL DOCUMENT
v3.23.3

Basis of Presentation and Significant Accounting Policies (Tables) | 9 Months Ended
--- | ---
Sep. 30, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract] |
Schedule of Liability for Future Policy Benefit, Activity | The following table summarizes the balance of and changes in LFPB on January 1, 2021 due to adoption of ASU 2018-12. The impact of shifts between deferred profit liabilities (DPL) and LFPB for limited-payment products are presented as offsetting line items in the effect of net premiums exceeding gross premiums and the effect of decrease/increase of DPL.
($ in millions) |  |  |  |  |  |  |  |  |  |  |  |
|  | Whole Life |  | Term Life |  | Experience Life |  | Limited Pay Whole Life |  | Supplemental Health(1) |  | SPIA (life contingent)
Balance, end of year December 31, 2020 |  | $ | 218.7 |  |  | $ | 93.2 |  |  | $ | 758.3 |  |  | $ | 51.3 |  |  | $ | 392.5 |  |  | $ | 115.9 |
Change in discount rate assumptions |  | 111.5 |  |  | 27.3 |  |  | 433.0 |  |  | 18.2 |  |  | 23.0 |  |  | 20.6 |
Change in cash flow assumptions, effect of net premiums exceeding gross premiums |  | 0.4 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Adjusted balance, beginning of year January 1, 2021 |  | 330.6 |  |  | 120.5 |  |  | 1,191.3 |  |  | 69.5 |  |  | 415.5 |  |  | 136.5 |
Less: Reinsurance recoverables, end of year December 31, 2020 |  | (0.1) |  |  | (5.4) |  |  | (1.3) |  |  | (0.1) |  |  | — |  |  | — |
Less: Change in discount rate assumptions |  | (0.2) |  |  | (0.9) |  |  | (0.7) |  |  | (0.1) |  |  | — |  |  | — |
Adjusted balance, beginning of year January 1, 2021, net of reinsurance |  | $ | 330.3 |  |  | $ | 114.2 |  |  | $ | 1,189.3 |  |  | $ | 69.3 |  |  | $ | 415.5 |  |  | $ | 136.5 |
(1) As of January 1, 2021, the net LFPB for Supplemental Health was $163.5 million for cancer, $31.2 million for accident, $32.0 million for disability and $188.8 million for other supplemental health policies. The following tables summarize balances and changes in LFPB for traditional and limited-payment contracts. The balances of and changes in LFPB as of and for the three months ended September 30, 2023 were as follows:
($ in millions) |  |  |  |  |  |  |  |  |  |  |  |
|  | Whole Life |  | Term Life |  | Experience Life(1) |  | Limited-Pay Whole Life |  | Supplemental Health(2) |  | SPIA (life contingent)
Present value of expected net premiums: |  |  |  |  |  |  |  |  |  |
Balance at July 1, 2023 |  | $ | 217.5 |  |  | $ | 240.3 |  |  | $ | 68.1 |  |  | $ | 31.7 |  |  | $ | 172.0 |  |  | $ | — |
July 1, 2023 balance at original discount rate |  | 247.0 |  |  | 265.1 |  |  | 64.7 |  |  | 34.2 |  |  | 207.5 |  |  | — |
Effect of: |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Change in cash flow assumptions |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Actual variances from expected experience |  | 0.8 |  |  | (1.2) |  |  | 0.7 |  |  | (0.3) |  |  | — |  |  | — |
Adjusted balance at July 1, 2023 |  | 247.8 |  |  | 263.9 |  |  | 65.4 |  |  | 33.9 |  |  | 207.5 |  |  | — |
Issuances(3) |  | 2.2 |  |  | 6.0 |  |  | — |  |  | 1.2 |  |  | 3.7 |  |  | 0.8 |
Interest accruals(4) |  | 1.8 |  |  | 2.6 |  |  | 1.0 |  |  | 0.4 |  |  | 1.5 |  |  | — |
Net premiums collected(5) |  | (5.2) |  |  | (6.3) |  |  | (1.7) |  |  | (1.5) |  |  | (5.6) |  |  | (0.8) |
September 30, 2023 balance at original discount rate |  | 246.6 |  |  | 266.2 |  |  | 64.7 |  |  | 34.0 |  |  | 207.1 |  |  | — |
Effect of changes in discount rate assumptions |  | (41.7) |  |  | (38.1) |  |  | (0.4) |  |  | (3.6) |  |  | (42.8) |  |  | — |
Balance at September 30, 2023 |  | 204.9 |  |  | 228.1 |  |  | 64.3 |  |  | 30.4 |  |  | 164.3 |  |  | — |
Present value of expected future policy benefits: |  |  |  |  |  |  |  |  |  |
Balance at July 1, 2023 |  | 507.1 |  |  | 360.6 |  |  | 871.5 |  |  | 85.3 |  |  | 426.6 |  |  | 103.6 |
July 1, 2023 balance at original discount rate |  | 588.7 |  |  | 406.4 |  |  | 799.6 |  |  | 102.6 |  |  | 525.8 |  |  | 113.0 |
Effect of: |  |  |  |  |  |  |  |  |  |  |  |
Changes in cash flow assumptions |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Actual variances from expected experience |  | 0.8 |  |  | (0.3) |  |  | 1.1 |  |  | (0.3) |  |  | (0.2) |  |  | — |
Adjusted balance at July 1, 2023 |  | 589.5 |  |  | 406.1 |  |  | 800.7 |  |  | 102.3 |  |  | 525.6 |  |  | 113.0 |
Issuances |  | 2.2 |  |  | 6.4 |  |  | — |  |  | 1.2 |  |  | 3.7 |  |  | 0.7 |
Interest accruals |  | 4.8 |  |  | 3.9 |  |  | 11.7 |  |  | 1.0 |  |  | 3.6 |  |  | 1.1 |
Benefit payments(6) |  | (5.3) |  |  | (5.0) |  |  | (16.0) |  |  | (0.2) |  |  | (15.7) |  |  | (2.9) |
September 30, 2023 balance at original discount rate |  | 591.2 |  |  | 411.4 |  |  | 796.4 |  |  | 104.3 |  |  | 517.2 |  |  | 111.9 |
Effect of changes in discount rate assumptions |  | (123.5) |  |  | (71.0) |  |  | 11.0 |  |  | (25.7) |  |  | (118.8) |  |  | (13.7) |
Balance at September 30, 2023 |  | 467.7 |  |  | 340.4 |  |  | 807.4 |  |  | 78.6 |  |  | 398.4 |  |  | 98.2 |
Net liability for future policy benefits |  | 262.7 |  |  | 112.4 |  |  | 743.2 |  |  | 48.2 |  |  | 234.0 |  |  | 98.2 |
Less: Reinsurance recoverable |  | (58.1) |  |  | (16.9) |  |  | (0.6) |  |  | (0.1) |  |  | (3.5) |  |  | (3.3) |
Net liability for future policy benefits, after reinsurance recoverable |  | 204.6 |  |  | 95.5 |  |  | 742.6 |  |  | 48.1 |  |  | 230.5 |  |  | 94.9 |
Impact of flooring on net liability for future policy benefits |  | 0.5 |  |  | 0.1 |  |  | — |  |  | — |  |  | — |  |  | — |
Net liability for future policy benefits at September 30, 2023 |  | $ | 205.1 |  |  | $ | 95.6 |  |  | $ | 742.6 |  |  | $ | 48.1 |  |  | $ | 230.5 |  |  | $ | 94.9 |
(1) Experience Life contains both whole life and term elements. (2) As of September 30, 2023, the net LFPB for Supplemental Health was $88.5 million for cancer, $20.0 million for accident, $21.6 million for disability and $100.4 million for other supplemental health policies. (3) Issuances are calculated at present value, using the original discount rate, of the expected net premiums or the expected future policy benefits related to new policies issued during the current period. (4) Interest accruals represent the interest earned on the beginning present value of either the expected net premiums or the expected future policy benefits using the original interest rate. (5) Net premiums collected represent the product of the current period net premium ratio and the gross premiums collected during the period of in force business. (6) Benefit payments represent the release of the present value, using the original discount rate, of the expected future policy benefits due to death, lapse/withdrawal and maturity payments based on revised expected assumptions. The balances of and changes in LFPB as of and for the nine months ended September 30, 2023 were as follows:
($ in millions) |  |  |  |  |  |  |  |  |  |  |  |
|  | Whole Life |  | Term Life |  | Experience Life(1) |  | Limited-Pay Whole Life |  | Supplemental Health(2) |  | SPIA (life contingent)
Present value of expected net premiums: |  |  |  |  |  |  |  |  |  |
Balance at January 1, 2023 |  | $ | 215.1 |  |  | $ | 234.7 |  |  | $ | 68.3 |  |  | $ | 29.7 |  |  | $ | 167.4 |  |  | $ | — |
January 1, 2023 balance at original discount rate |  | 245.9 |  |  | 265.4 |  |  | 65.5 |  |  | 32.4 |  |  | 205.1 |  |  | — |
Effect of: |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Change in cash flow assumptions |  | — |  |  | (5.3) |  |  | — |  |  | — |  |  | — |  |  | — |
Actual variances from expected experience |  | 2.6 |  |  | (2.2) |  |  | 1.4 |  |  | 1.0 |  |  | 0.3 |  |  | — |
Adjusted balance at January 1, 2023 |  | 248.5 |  |  | 257.9 |  |  | 66.9 |  |  | 33.4 |  |  | 205.4 |  |  | — |
Issuances(3) |  | 7.6 |  |  | 19.0 |  |  | — |  |  | 3.3 |  |  | 13.6 |  |  | 4.2 |
Interest accruals(4) |  | 5.4 |  |  | 7.8 |  |  | 2.8 |  |  | 1.0 |  |  | 4.5 |  |  | — |
Net premiums collected(5) |  | (14.9) |  |  | (18.5) |  |  | (5.0) |  |  | (3.7) |  |  | (16.4) |  |  | (4.2) |
September 30, 2023 balance at original discount rate |  | 246.6 |  |  | 266.2 |  |  | 64.7 |  |  | 34.0 |  |  | 207.1 |  |  | — |
Effect of changes in discount rate assumptions |  | (41.7) |  |  | (38.1) |  |  | (0.4) |  |  | (3.6) |  |  | (42.8) |  |  | — |
Balance at September 30, 2023 |  | 204.9 |  |  | 228.1 |  |  | 64.3 |  |  | 30.4 |  |  | 164.3 |  |  | — |
Present value of expected future policy benefits: |  |  |  |  |  |  |  |  |  |
Balance at January 1, 2023 |  | 493.6 |  |  | 347.0 |  |  | 867.5 |  |  | 79.4 |  |  | 431.7 |  |  | 103.3 |
January 1, 2023 balance at original discount rate |  | 581.9 |  |  | 401.0 |  |  | 805.2 |  |  | 98.6 |  |  | 537.1 |  |  | 113.4 |
Effect of: |  |  |  |  |  |  |  |  |  |  |  |
Changes in cash flow assumptions |  | — |  |  | (5.6) |  |  | — |  |  | — |  |  | — |  |  | — |
Actual variances from expected experience |  | 2.7 |  |  | 0.4 |  |  | 2.0 |  |  | 1.2 |  |  | (0.1) |  |  | (0.5) |
Adjusted balance at January 1, 2023 |  | 584.6 |  |  | 395.8 |  |  | 807.2 |  |  | 99.8 |  |  | 537.0 |  |  | 112.9 |
Issuances |  | 7.7 |  |  | 19.6 |  |  | — |  |  | 3.3 |  |  | 13.6 |  |  | 4.7 |
Interest accruals |  | 14.2 |  |  | 11.4 |  |  | 35.5 |  |  | 2.9 |  |  | 10.8 |  |  | 3.3 |
Benefit payments(6) |  | (15.3) |  |  | (15.4) |  |  | (46.3) |  |  | (1.7) |  |  | (44.2) |  |  | (9.0) |
September 30, 2023 balance at original discount rate |  | 591.2 |  |  | 411.4 |  |  | 796.4 |  |  | 104.3 |  |  | 517.2 |  |  | 111.9 |
Effect of changes in discount rate assumptions |  | (123.5) |  |  | (71.0) |  |  | 11.0 |  |  | (25.7) |  |  | (118.8) |  |  | (13.7) |
Balance at September 30, 2023 |  | 467.7 |  |  | 340.4 |  |  | 807.4 |  |  | 78.6 |  |  | 398.4 |  |  | 98.2 |
Net liability for future policy benefits |  | 262.7 |  |  | 112.4 |  |  | 743.2 |  |  | 48.2 |  |  | 234.0 |  |  | 98.2 |
Less: Reinsurance recoverable |  | (58.1) |  |  | (16.9) |  |  | (0.6) |  |  | (0.1) |  |  | (3.5) |  |  | (3.3) |
Net liability for future policy benefits, after reinsurance recoverable |  | 204.6 |  |  | 95.5 |  |  | 742.6 |  |  | 48.1 |  |  | 230.5 |  |  | 94.9 |
Impact of flooring on net liability for future policy benefits |  | 0.5 |  |  | 0.1 |  |  | — |  |  | — |  |  | — |  |  | — |
Net liability for future policy benefits at September 30, 2023 |  | $ | 205.1 |  |  | $ | 95.6 |  |  | $ | 742.6 |  |  | $ | 48.1 |  |  | $ | 230.5 |  |  | $ | 94.9 |
(1) Experience Life contains both whole life and term elements. (2) As of September 30, 2023, the net LFPB for Supplemental Health was $88.5 million for cancer, $20.0 million for accident, $21.6 million for disability and $100.4 million for other supplemental health policies. (3) Issuances are calculated at present value, using the original discount rate, of the expected net premiums or the expected future policy benefits related to new policies issued during the current period. (4) Interest accruals represent the interest earned on the beginning present value of either the expected net premiums or the expected future policy benefits using the original interest rate. (5) Net premiums collected represent the product of the current period net premium ratio and the gross premiums collected during the period of in force business. (6) Benefit payments represent the release of the present value, using the original discount rate, of the expected future policy benefits due to death, lapse/withdrawal and maturity payments based on revised expected assumptions. The balances of and changes in LFPB as of and for the year ended December 31, 2022 were as follows:
($ in millions) |  |  |  |  |  |  |  |
|  | Whole Life |  | Term Life |  | Experience Life(1) |  | Limited-Pay Whole Life |  | Supplemental Health(2) |  | SPIA (life contingent)
Present Value of Expected Net Premiums |  |  |  |  |  |  |  |  |  |
Balance at January 1, 2022(7) |  | $ | 260.7 |  |  | $ | 264.4 |  |  | $ | 74.6 |  |  | $ | 29.7 |  |  | $ | 226.7 |  |  | $ | — |
January 1, 2022 balance at original discount rate(7) |  | 239.3 |  |  | 235.4 |  |  | 55.9 |  |  | 27.2 |  |  | 223.1 |  |  | — |
Effect of: |  |  |  |  |  |  |  |  |  |  |  |
Change in cash flow assumptions |  | 5.2 |  |  | 18.7 |  |  | 9.1 |  |  | 2.0 |  |  | 12.2 |  |  | — |
Actual variances from expected experience |  | 7.2 |  |  | (4.2) |  |  | 3.0 |  |  | 1.6 |  |  | (25.3) |  |  | — |
Adjusted balance at January 1, 2022 |  | 251.7 |  |  | 249.9 |  |  | 68.0 |  |  | 30.8 |  |  | 210.0 |  |  | — |
Issuances(3) |  | 12.5 |  |  | 28.0 |  |  | — |  |  | 6.3 |  |  | 12.0 |  |  | 5.3 |
Interest accruals(3) |  | 6.7 |  |  | 9.0 |  |  | 3.3 |  |  | 1.1 |  |  | 5.9 |  |  | — |
Net premiums collected(5) |  | (25.0) |  |  | (21.5) |  |  | (5.8) |  |  | (5.8) |  |  | (22.8) |  |  | (5.3) |
December 31, 2022 balance at original discount rate |  | 245.9 |  |  | 265.4 |  |  | 65.5 |  |  | 32.4 |  |  | 205.1 |  |  | — |
Effect of changes in discount rate assumptions |  | (30.8) |  |  | (30.7) |  |  | 2.8 |  |  | (2.7) |  |  | (37.7) |  |  | — |
Balance at December 31, 2022 |  | 215.1 |  |  | 234.7 |  |  | 68.3 |  |  | 29.7 |  |  | 167.4 |  |  | — |
Present Value of Expected Future Policy Benefits |  |  |  |  |  |  |  |  |  |
Balance at January 1, 2022(7) |  | 660.4 |  |  | 411.5 |  |  | 1,172.7 |  |  | 102.9 |  |  | 590.6 |  |  | 129.1 |
January 1, 2022 balance at original discount rate(7) |  | 566.1 |  |  | 360.0 |  |  | 802.6 |  |  | 86.6 |  |  | 584.2 |  |  | 115.7 |
Effect of: |  |  |  |  |  |  |  |  |  |  |  |
Changes in cash flow assumptions |  | 5.2 |  |  | 21.5 |  |  | 11.0 |  |  | 2.0 |  |  | 13.8 |  |  | — |
Actual variances from expected experience |  | 7.7 |  |  | (4.7) |  |  | 3.6 |  |  | 1.4 |  |  | (30.0) |  |  | 0.4 |
Adjusted balance at January 1, 2022 |  | 579.0 |  |  | 376.8 |  |  | 817.2 |  |  | 90.0 |  |  | 568.0 |  |  | 116.1 |
Issuances |  | 12.4 |  |  | 28.3 |  |  | — |  |  | 6.4 |  |  | 12.0 |  |  | 5.3 |
Interest accruals |  | 18.0 |  |  | 14.4 |  |  | 47.4 |  |  | 3.4 |  |  | 15.0 |  |  | 4.3 |
Benefit payments(6) |  | (27.5) |  |  | (18.5) |  |  | (59.4) |  |  | (1.2) |  |  | (57.9) |  |  | (12.3) |
December 31, 2022 balance at original discount rate |  | 581.9 |  |  | 401.0 |  |  | 805.2 |  |  | 98.6 |  |  | 537.1 |  |  | 113.4 |
Effect of changes in discount rate assumptions |  | (88.3) |  |  | (54.0) |  |  | 62.3 |  |  | (19.2) |  |  | (105.4) |  |  | (10.1) |
Balance at December 31, 2022 |  | 493.6 |  |  | 347.0 |  |  | 867.5 |  |  | 79.4 |  |  | 431.7 |  |  | 103.3 |
Net liability for future policy benefits |  | 278.4 |  |  | 112.2 |  |  | 799.3 |  |  | 49.6 |  |  | 264.4 |  |  | 103.3 |
Less: Reinsurance recoverable |  | (63.1) |  |  | (15.3) |  |  | (0.8) |  |  | — |  |  | (3.4) |  |  | (3.2) |
Net liability for future policy benefits, after reinsurance recoverable |  | 215.3 |  |  | 96.9 |  |  | 798.5 |  |  | 49.6 |  |  | 261.0 |  |  | 100.1 |
Impact of flooring on net liability for future policy benefits |  | 1.1 |  |  | 0.2 |  |  | — |  |  | — |  |  | — |  |  | — |
Net liability for future policy benefits at December 31, 2022 |  | $ | 216.4 |  |  | $ | 97.1 |  |  | $ | 798.5 |  |  | $ | 49.6 |  |  | $ | 261.0 |  |  | $ | 100.1 |
(1) Experience Life contains both whole life and term elements. (2) As of December 31, 2022, the net LFPB for Supplemental Health was $101.8 million for cancer, $21.8 million for accident, $23.1 million for disability and $114.3 million for other supplemental health policies. (3) Issuances are calculated at present value, using the original discount rate, of the expected net premiums or the expected future policy benefits related to new policies issued during the current period. (4) Interest accruals represent the interest earned on the beginning present value of either the expected net premiums or the expected future policy benefits using the original interest rate. (5) Net premiums collected represent the product of the current period net premium ratio and the gross premiums collected during the period of in force business. (6) Benefit payments represent the release of the present value, using the original discount rate, of the expected future policy benefits due to death, lapse/withdrawal and maturity payments based on revised expected assumptions. (7) Whole Life, Term Life, and Supplemental Health beginning balance at January 1, 2022 includes reserves acquired from Madison National Life Insurance Company, Inc. on January 1, 2022. The balances of and changes in LFPB (including a summary of the balance and changes in the LFPB on January 1, 2021 due to adoption of ASU 2018-12) as of and for the year ended December 31, 2021 were as follows:
($ in millions) |  |  |  |  |  |  |  |  |  |  |  |
|  | Whole Life |  | Term Life |  | Experience Life(1) |  | Limited-Pay Whole Life |  | Supplemental Health(2) |  | SPIA (life contingent)
Balance, end of year December 31, 2020 |  | $ | 218.7 |  |  | $ | 93.2 |  |  | $ | 758.3 |  |  | $ | 51.3 |  |  | $ | 392.5 |  |  | $ | 115.9 |
Change in discount rate assumptions |  | 111.5 |  |  | 27.3 |  |  | 433.0 |  |  | 18.2 |  |  | 23.0 |  |  | 20.6 |
Change in cash flow assumptions, effect of net premiums exceeding gross premiums |  | 0.4 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Change in cash flow assumptions, effect of decrease of the DPL |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Adjustment for removal of related balances in AOCI |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Adjusted balance, beginning of year January 1, 2021 |  | 330.6 |  |  | 120.5 |  |  | 1,191.3 |  |  | 69.5 |  |  | 415.5 |  |  | 136.5 |
Less: Reinsurance recoverables |  | (0.1) |  |  | (5.4) |  |  | (1.3) |  |  | (0.1) |  |  | — |  |  | — |
Less: Change in discount rate assumptions |  | (0.2) |  |  | (0.9) |  |  | (0.7) |  |  | (0.1) |  |  | — |  |  | — |
Adjusted balance, beginning of year January 1, 2021, net of reinsurance |  | $ | 330.3 |  |  | $ | 114.2 |  |  | $ | 1,189.3 |  |  | $ | 69.3 |  |  | $ | 415.5 |  |  | $ | 136.5 |
Present Value of Expected Net Premiums |  |  |  |  |  |  |  |  |  |
Balance at January 1, 2021 |  | $ | 176.5 |  |  | $ | 244.1 |  |  | $ | 78.0 |  |  | $ | 25.4 |  |  | $ | 233.0 |  |  | $ | — |
January 1, 2021 balance at original discount rate |  | 143.5 |  |  | 200.8 |  |  | 55.2 |  |  | 22.0 |  |  | 218.2 |  |  | — |
Effect of: |  |  |  |  |  |  |  |  |  |  |  |
Change in cash flow assumptions |  | 2.4 |  |  | (4.5) |  |  | (3.3) |  |  | — |  |  | (1.8) |  |  | — |
Actual variances from expected experience |  | 8.8 |  |  | 6.9 |  |  | 6.3 |  |  | 1.0 |  |  | 6.3 |  |  | — |
Adjusted balance at January 1, 2021 |  | 154.7 |  |  | 203.2 |  |  | 58.2 |  |  | 23.0 |  |  | 222.7 |  |  | — |
Issuances(3) |  | 13.3 |  |  | 29.8 |  |  | — |  |  | 10.2 |  |  | 13.0 |  |  | 3.7 |
Interest accruals(4) |  | 6.2 |  |  | 7.9 |  |  | 3.2 |  |  | 0.8 |  |  | 5.9 |  |  | — |
Net premiums collected(5) |  | (16.6) |  |  | (19.8) |  |  | (5.6) |  |  | (6.8) |  |  | (24.1) |  |  | (3.7) |
December 31, 2021 balance at original discount rate |  | 157.6 |  |  | 221.1 |  |  | 55.8 |  |  | 27.2 |  |  | 217.5 |  |  | — |
Effect of changes in discount rate assumptions |  | 25.4 |  |  | 32.0 |  |  | 18.8 |  |  | 2.5 |  |  | 4.0 |  |  | — |
Balance at December 31, 2021 |  | 183.0 |  |  | 253.1 |  |  | 74.6 |  |  | 29.7 |  |  | 221.5 |  |  | — |
Present Value of Expected Future Policy Benefits |  |  |  |  |  |  |  |  |  |
Balance at January 1, 2021 |  | 507.1 |  |  | 364.7 |  |  | 1,269.3 |  |  | 95.0 |  |  | 626.9 |  |  | 136.5 |
January 1, 2021 balance at original discount rate |  | 362.5 |  |  | 294.0 |  |  | 813.5 |  |  | 73.4 |  |  | 589.1 |  |  | 115.9 |
Effect of: |  |  |  |  |  |  |  |  |  |  |  |
Changes in cash flow assumptions |  | 2.8 |  |  | (4.8) |  |  | (3.6) |  |  | — |  |  | (3.0) |  |  | — |
Actual variances from expected experience |  | 8.7 |  |  | 7.2 |  |  | 6.6 |  |  | 1.1 |  |  | 6.2 |  |  | (0.4) |
Adjusted balance at January 1, 2021 |  | 374.0 |  |  | 296.4 |  |  | 816.5 |  |  | 74.5 |  |  | 592.3 |  |  | 115.5 |
Issuances |  | 13.3 |  |  | 29.8 |  |  | — |  |  | 10.2 |  |  | 13.0 |  |  | 3.7 |
Interest accruals |  | 17.1 |  |  | 12.0 |  |  | 47.9 |  |  | 2.9 |  |  | 15.7 |  |  | 4.5 |
Benefit payments(5) |  | (18.1) |  |  | (18.7) |  |  | (61.9) |  |  | (1.0) |  |  | (48.4) |  |  | (12.1) |
December 31, 2021 balance at original discount rate |  | 386.3 |  |  | 319.5 |  |  | 802.5 |  |  | 86.6 |  |  | 572.6 |  |  | 111.6 |
Effect of changes in discount rate assumptions |  | 114.4 |  |  | 51.1 |  |  | 370.2 |  |  | 16.3 |  |  | 8.0 |  |  | 13.1 |
Balance at December 31, 2021 |  | 500.7 |  |  | 370.6 |  |  | 1,172.7 |  |  | 102.9 |  |  | 580.6 |  |  | 124.7 |
Net liability for future policy benefits |  | 317.7 |  |  | 117.6 |  |  | 1,098.1 |  |  | 73.2 |  |  | 359.1 |  |  | 124.7 |
Less: Reinsurance recoverable |  | (0.5) |  |  | (5.5) |  |  | (1.1) |  |  | (0.2) |  |  | — |  |  | — |
Net liability for future policy benefits, after reinsurance recoverable |  | $ | 317.2 |  |  | $ | 112.1 |  |  | $ | 1,097.0 |  |  | $ | 73.0 |  |  | $ | 359.1 |  |  | $ | 124.7 |
(1) Experience Life contains both whole life and term elements. (2) As of December 31, 2021, the net LFPB for Supplemental Health was $140.8 million for cancer, $28.7 million for accident, $29.3 million for disability and $160.3 million for other supplemental health policies. (3) Issuances are calculated at present value, using the original discount rate, of the expected net premiums or the expected future policy benefits related to new policies issued during the current period. (4) Interest accruals represent the interest earned on the beginning present value of either the expected net premiums or the expected future policy benefits using the original interest rate. (5) Net premiums collected represent the product of the current period net premium ratio and the gross premiums collected during the period of in force business. (6) Benefit payments represent the release of the present value, using the original discount rate, of the expected future policy benefits due to death, lapse/withdrawal and maturity payments based on revised expected assumptions. The following table summarizes the amount of revenue and interest related to traditional and limited-payment contracts recognized in the Consolidated Statements of Operations and Comprehensive Income (Loss):
($ in millions) |  | Gross premiums or assessments |  | Gross premiums or assessments
|  | Three Months Ended September 30, |  | Nine Months Ended September 30,
|  | 2023 |  | 2022 |  | 2023 |  | 2022
Whole life |  | $ | 7.2 |  |  | $ | 7.0 |  |  | $ | 20.5 |  |  | $ | 19.3 |
Term life |  | 11.7 |  |  | 11.3 |  |  | 33.9 |  |  | 31.6 |
Experience life |  | 8.1 |  |  | 8.4 |  |  | 24.2 |  |  | 25.2 |
Limited-pay whole life |  | 2.2 |  |  | 2.0 |  |  | 5.5 |  |  | 6.3 |
Supplemental health |  | 30.0 |  |  | 30.4 |  |  | 89.7 |  |  | 91.7 |
SPIA (life contingent) |  | 0.9 |  |  | 0.9 |  |  | 4.5 |  |  | 4.2 |
Total |  | $ | 60.1 |  |  | $ | 60.0 |  |  | $ | 178.3 |  |  | $ | 178.3 |
($ in millions) |  | Interest expense |  | Interest expense
|  | Three Months Ended September 30, |  | Nine Months Ended September 30,
|  | 2023 |  | 2022 |  | 2023 |  | 2022
Whole life |  | $ | 3.0 |  |  | $ | 2.8 |  |  | $ | 8.8 |  |  | $ | 8.4 |
Term life |  | 1.2 |  |  | 1.0 |  |  | 3.6 |  |  | 3.2 |
Experience life |  | 10.9 |  |  | 11.1 |  |  | 32.8 |  |  | 33.2 |
Limited-pay whole life |  | 0.6 |  |  | 0.6 |  |  | 1.9 |  |  | 1.8 |
Supplemental health |  | 2.1 |  |  | 2.2 |  |  | 6.4 |  |  | 6.9 |
SPIA (life contingent) |  | 1.1 |  |  | 1.1 |  |  | 3.3 |  |  | 3.3 |
Total |  | $ | 18.9 |  |  | $ | 18.8 |  |  | $ | 56.8 |  |  | $ | 56.8 |
The following table provides the amount of undiscounted and discounted expected gross premiums and expected future benefits and expenses for traditional and limited-payment contracts:
($ in millions) |  | As of September 30, 2023 |  | As of December 31, 2022
|  | Undiscounted |  | Discounted |  | Undiscounted |  | Discounted
Whole life |  |  |  |  |  |  |  |
Expected future gross premiums |  | $ | 473.9 |  |  | $ | 323.6 |  |  | $ | 469.0 |  |  | $ | 322.5 |
Expected future benefits and expenses |  | 1,138.5 |  |  | 591.2 |  |  | 1,121.4 |  |  | 580.4 |
Term life |  |  |  |  |  |  |  |
Expected future gross premiums |  | 757.0 |  |  | 471.7 |  |  | 739.3 |  |  | 464.2 |
Expected future benefits and expenses |  | 704.2 |  |  | 411.4 |  |  | 678.0 |  |  | 401.0 |
Experience Life |  |  |  |  |  |  |  |
Expected future gross premiums |  | 542.1 |  |  | 301.8 |  |  | 569.6 |  |  | 315.5 |
Expected future benefits and expenses |  | 1,713.6 |  |  | 796.4 |  |  | 1,755.4 |  |  | 805.2 |
Limited-pay whole life |  |  |  |  |  |  |  |
Expected future gross premiums |  | 63.3 |  |  | 48.2 |  |  | 60.8 |  |  | 46.5 |
Expected future benefits and expenses |  | 238.3 |  |  | 104.3 |  |  | 226.8 |  |  | 98.6 |
Supplemental health |  |  |  |  |  |  |  |
Expected future gross premiums |  | 1,639.2 |  |  | 1,206.3 |  |  | 1,615.5 |  |  | 1,208.1 |
Expected future benefits and expenses |  | 713.5 |  |  | 517.2 |  |  | 761.4 |  |  | 563.6 |
SPIA (life contingent) |  |  |  |  |  |  |  |
Expected future gross premiums |  | — |  |  | — |  |  | — |  |  | — |
Expected future benefits and expenses |  | 156.7 |  |  | 111.9 |  |  | 157.7 |  |  | 113.4 |
The following table provides the weighted-average durations of LFPB, in years:
|  | As of September 30,
|  | 2023 |  | 2022
Whole life |  | 17.8 |  | 17.7
Term life |  | 16.4 |  | 15.8
Experience life |  | 10.4 |  | 10.7
Limited-pay whole life |  | 22.2 |  | 21.3
Supplemental health |  | 10.4 |  | 9.9
SPIA (life contingent) |  | 7.6 |  | 7.7
The following table provides ranges of the weighted-average interest rates for LFPB:
|  | As of September 30,
|  | 2023 |  | 2022
Whole life |  |  |  |
Interest accretion rate |  | 1.7% - 4.9% |  | 1.7% - 5.0%
Current discount rate |  | 5.5% - 5.9% |  | 4.9% - 5.4%
Term life |  |  |  |
Interest accretion rate |  | 4.2% - 4.3% |  | 4.1% - 4.3%
Current discount rate |  | 5.9% - 5.9% |  | 5.5% - 5.5%
Experience life |  |  |  |
Interest accretion rate |  | 6.1 | % |  | 6.1 | %
Current discount rate |  | 5.9 | % |  | 5.5 | %
Limited-pay whole life |  |  |  |
Interest accretion rate |  | 3.9 | % |  | 3.9 | %
Current discount rate |  | 5.9 | % |  | 5.4 | %
Supplemental health |  |  |  |
Interest accretion rate |  | 1.7% - 2.7% |  | 1.7% - 2.7%
Current discount rate |  | 5.9% - 6.1% |  | 5.4% - 5.8%
SPIA (life contingent) |  |  |  |
Interest accretion rate |  | 1.7% - 4.1% |  | 1.7% - 4.0%
Current discount rate |  | 5.8% - 5.8% |  | 5.4% - 5.4%
Schedule of Deferred Policy Acquisition Costs | The following table summarizes the balance of and changes in DAC on January 1, 2021 due to adoption of ASU 2018-12:
($ in millions) |  |  |  |  |  |  |
|  | Whole Life |  | Term Life |  | Experience Life |  | Limited-Pay Whole Life |  | Indexed Universal Life |  | Supplemental Health |  | Total Annuities
Balance, end of year December 31, 2020 |  | $ | 17.8 |  |  | $ | 25.6 |  |  | $ | 2.6 |  |  | $ | 4.4 |  |  | $ | 11.3 |  |  | $ | 4.3 |  |  | $ | 137.7 |
Adjustment for removal of related balances in AOCI |  | — |  |  | — |  |  | 3.6 |  |  | — |  |  | 1.6 |  |  | — |  |  | 85.4 |
Adjusted balance, beginning of year January 1, 2021 |  | $ | 17.8 |  |  | $ | 25.6 |  |  | $ | 6.2 |  |  | $ | 4.4 |  |  | $ | 12.9 |  |  | $ | 4.3 |  |  | $ | 223.1 |
DAC and Deferred Sales Inducements The following tables roll-forward DAC for the periods indicated:
($ in millions) |  | Three Months Ended September 30, 2023
|  | Whole Life |  | Term Life |  | Experience Life |  | Limited-Pay Whole Life |  | Indexed Universal Life |  | Supplemental Health |  | Total Annuities
Balance, beginning of period |  | $ | 21.6 |  |  | $ | 31.4 |  |  | $ | 5.7 |  |  | $ | 7.0 |  |  | $ | 16.1 |  |  | $ | 7.0 |  |  | $ | 217.2 |
Capitalizations |  | 0.7 |  |  | 1.5 |  |  | 0.1 |  |  | 0.4 |  |  | 0.6 |  |  | 0.7 |  |  | 3.7 |
Amortization expense |  | (0.3) |  |  | (0.8) |  |  | (0.1) |  |  | (0.1) |  |  | (0.2) |  |  | (0.2) |  |  | (3.6) |
Experience adjustment |  | (0.1) |  |  | (0.1) |  |  | — |  |  | (0.1) |  |  | (0.1) |  |  | — |  |  | (2.3) |
Balance, end of period |  | $ | 21.9 |  |  | $ | 32.0 |  |  | $ | 5.7 |  |  | $ | 7.2 |  |  | $ | 16.4 |  |  | $ | 7.5 |  |  | $ | 215.0 |
($ in millions) |  | Nine Months Ended September 30, 2023
|  | Whole Life |  | Term Life |  | Experience Life |  | Limited-Pay Whole Life |  | Indexed Universal Life |  | Supplemental Health |  | Total Annuities
Balance, beginning of period |  | $ | 20.9 |  |  | $ | 30.0 |  |  | $ | 5.8 |  |  | $ | 6.7 |  |  | $ | 15.4 |  |  | $ | 6.2 |  |  | $ | 221.1 |
Capitalizations |  | 2.0 |  |  | 4.3 |  |  | 0.2 |  |  | 0.9 |  |  | 1.8 |  |  | 2.0 |  |  | 11.4 |
Amortization expense |  | (0.9) |  |  | (2.2) |  |  | (0.3) |  |  | (0.3) |  |  | (0.7) |  |  | (0.5) |  |  | (11.0) |
Experience adjustment |  | (0.1) |  |  | (0.1) |  |  | — |  |  | (0.1) |  |  | (0.1) |  |  | (0.2) |  |  | (6.5) |
Balance, end of period |  | $ | 21.9 |  |  | $ | 32.0 |  |  | $ | 5.7 |  |  | $ | 7.2 |  |  | $ | 16.4 |  |  | $ | 7.5 |  |  | $ | 215.0 |
($ in millions) |  | Year Ended December 31, 2022
|  | Whole Life |  | Term Life |  | Experience Life |  | Limited-Pay Whole Life |  | Indexed Universal Life |  | Supplemental Health |  | Total Annuities
Balance, beginning of year |  | $ | 19.1 |  |  | $ | 27.5 |  |  | $ | 6.0 |  |  | $ | 5.6 |  |  | $ | 13.7 |  |  | $ | 4.9 |  |  | $ | 223.3 |
Capitalizations |  | 3.0 |  |  | 5.0 |  |  | 0.2 |  |  | 1.4 |  |  | 2.5 |  |  | 1.8 |  |  | 15.5 |
Amortization expense |  | (1.2) |  |  | (2.5) |  |  | (0.4) |  |  | (0.3) |  |  | (0.8) |  |  | (0.5) |  |  | (15.8) |
Experience adjustment |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | (1.9) |
Balance, end of year |  | $ | 20.9 |  |  | $ | 30.0 |  |  | $ | 5.8 |  |  | $ | 6.7 |  |  | $ | 15.4 |  |  | $ | 6.2 |  |  | $ | 221.1 |
($ in millions) |  | Year Ended December 31, 2021
|  | Whole Life |  | Term Life |  | Experience Life |  | Limited-Pay Whole Life |  | Indexed Universal Life |  | Supplemental Health |  | Total Annuities
Balance, end of year December 31, 2020 |  | $ | 17.8 |  |  | $ | 25.6 |  |  | $ | 2.6 |  |  | $ | 4.4 |  |  | $ | 11.3 |  |  | $ | 4.3 |  |  | $ | 137.7 |
Adjustment for removal of related balances in AOCI |  | — |  |  | — |  |  | 3.6 |  |  | — |  |  | 1.6 |  |  | — |  |  | 85.4 |
Adjusted balance, beginning of year January 1, 2021 |  | $ | 17.8 |  |  | $ | 25.6 |  |  | $ | 6.2 |  |  | $ | 4.4 |  |  | $ | 12.9 |  |  | $ | 4.3 |  |  | $ | 223.1 |
Capitalizations |  | 2.4 |  |  | 4.2 |  |  | 0.2 |  |  | 1.5 |  |  | 1.7 |  |  | 1.1 |  |  | 17.3 |
Amortization expense |  | (1.1) |  |  | (2.3) |  |  | (0.4) |  |  | (0.3) |  |  | (0.8) |  |  | (0.5) |  |  | (16.0) |
Experience adjustment |  | — |  |  | — |  |  | — |  |  | — |  |  | (0.1) |  |  | — |  |  | (1.1) |
Balance, end of year December 31, 2021 |  | $ | 19.1 |  |  | $ | 27.5 |  |  | $ | 6.0 |  |  | $ | 5.6 |  |  | $ | 13.7 |  |  | $ | 4.9 |  |  | $ | 223.3 |
The following table presents a reconciliation of DAC to the Consolidated Balance Sheets:
($ in millions) |  | September 30, 2023 |  | December 31, 2022
Whole life |  | $ | 21.9 |  |  | $ | 20.9 |
Term life |  | 32.0 |  |  | 30.0 |
Experience life |  | 5.7 |  |  | 5.8 |
Limited pay whole life |  | 7.2 |  |  | 6.7 |
Indexed universal life |  | 16.4 |  |  | 15.4 |
Supplemental health |  | 7.5 |  |  | 6.2 |
Total annuities |  | 215.0 |  |  | 221.1 |
Reconciling item(1) |  | 29.2 |  |  | 24.5 |
Total |  | $ | 334.9 |  |  | $ | 330.6 |
(1) Reconciling item relates to DAC associated with the Property & Casualty reporting segment.
Schedule of Market Risk Benefit, Activity | The following table summarizes the balance of and changes in the net liability position of MRBs on January 1, 2021 due to adoption of ASU 2018-12:
($ in millions) |  |
Balance, end of year December 31, 2020 |  | $ | 0.1 |
Adjustment for the difference between carrying amount and fair value, except for the difference due to instrument-specific credit risk |  | 6.8 |
Adjustment for cumulative effect of changes in the instrument-specific credit risk at issuance |  | 1.7 |
Total adjustment for the difference between carrying amount and fair value |  | 8.5 |
Balance, beginning of year January 1, 2021 |  | 8.6 |
Less: Reinsurance recoverable |  | — |
Balance, beginning of year January 1, 2021, net of reinsurance |  | $ | 8.6 |
The following table presents the balances of and changes in MRBs associated with deferred variable annuities as of and for the three and nine months ended September 30, 2023 and 2022, respectively:
($ in millions) |  | Three Months Ended September 30, |  | Nine Months Ended September 30,
|  | 2023 |  | 2022 |  | 2023 |  | 2022
Balance, beginning of period |  | $ | (3.6) |  |  | $ | 4.6 |  |  | $ | 0.2 |  |  | $ | 4.8 |
Balance, beginning of period, before effects of changes in the instrument-specific credit risk |  | (3.2) |  |  | 4.2 |  |  | — |  |  | 2.0 |
Changes in market risk benefits(1) |  | (1.3) |  |  | (1.6) |  |  | (4.5) |  |  | 0.6 |
Balance, end of period(2) |  | $ | (4.5) |  |  | $ | 2.6 |  |  | $ | (4.5) |  |  | $ | 2.6 |
Effect of changes in the instrument-specific credit risk |  | — |  |  | 0.3 |  |  | — |  |  | 0.3 |
Balance, end of period |  | $ | (4.5) |  |  | $ | 2.9 |  |  | $ | (4.5) |  |  | $ | 2.9 |
Net amount at risk(3) |  | $ | 37.6 |  |  | $ | 79.9 |  |  | $ | 37.6 |  |  | $ | 79.9 |
Weighted-average attained age of contract holders |  | 63 |  | 63 |  | 63 |  | 63
(1) Reflects interest accruals and effect of changes in interest rates, equity markets, equity index volatility and future assumptions. (2) Balance, end of period, before the effect of changes in the instrument-specific credit risk. (3) Net amount at risk represents the current guaranteed benefit less current account balance at the reporting date. The following table presents MRBs by amounts in an asset position and amounts in a liability position. The net liabilities (assets) are included in Policyholders' account balances presented in the Consolidated Balance Sheets.
($ in millions) |  | As of September 30, 2023 |  | As of December 31, 2022
|  | (Asset) |  | Liability |  | Net |  | (Asset) |  | Liability |  | Net
Deferred variable annuities |  | $ | (6.4) |  |  | $ | 1.9 |  |  | $ | (4.5) |  |  | $ | (4.4) |  |  | $ | 4.7 |  |  | $ | 0.3 |
Schedule of Changes in Accounting Policies | The following table presents the effect of the after-tax transition adjustments on consolidated shareholders' equity due to adoption of ASU 2018:
($ in millions) |  | January 1, 2021
|  | AOCI |  | Retained Earnings
Liability for future policy benefits |  | $ | (496.3) |  |  | $ | (0.2) |
Deferred policy acquisition costs |  | 71.1 |  |  | — |
Deferred sales inducements |  | — |  |  | — |
Market risk benefits |  | (1.3) |  |  | (5.4) |
Total |  | $ | (426.5) |  |  | $ | (5.6) |

X
- Definition Tabular disclosure of the movement in deferred policy acquisition costs. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 944 -SubTopic 40 -Name Accounting Standards Codification -Section 65 -Paragraph 2 -Subparagraph (g)(1) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480016/944-40-65-2 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 944 -SubTopic 30 -Name Accounting Standards Codification -Section 50 -Paragraph 2B -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479432/944-30-50-2B Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 944 -SubTopic 30 -Name Accounting Standards Codification -Section 50 -Paragraph 2B -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479432/944-30-50-2B Reference 4: http://www.xbrl.org/2003/role/exampleRef -Topic 944 -SubTopic 30 -Name Accounting Standards Codification -Section 55 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479401/944-30-55-2 + Details
Name: | us-gaap_DeferredPolicyAcquisitionCostsTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of beginning balance to ending balance for liability for future policy benefit, with separate presentation of expected future net premium and expected future benefit. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 944 -SubTopic 40 -Name Accounting Standards Codification -Section 65 -Paragraph 2 -Subparagraph (g)(1) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480016/944-40-65-2 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Topic 944 -SubTopic 40 -Name Accounting Standards Codification -Section 55 -Paragraph 29E -Publisher FASB -URI https://asc.fasb.org//1943274/2147480046/944-40-55-29E Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 944 -SubTopic 40 -Name Accounting Standards Codification -Section 50 -Paragraph 6 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480081/944-40-50-6 + Details
Name: | us-gaap_LiabilityForFuturePolicyBenefitActivityTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of beginning balance to ending balance for contract or contract feature in long-duration contract issued by insurance entity that both protects contract holder from other-than-nominal capital market risk and exposes insurance entity to other-than-nominal capital market risk. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Topic 944 -SubTopic 40 -Name Accounting Standards Codification -Section 55 -Paragraph 29G -Publisher FASB -URI https://asc.fasb.org//1943274/2147480046/944-40-55-29G Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 944 -SubTopic 40 -Name Accounting Standards Codification -Section 50 -Paragraph 7B -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480081/944-40-50-7B + Details
Name: | us-gaap_MarketRiskBenefitActivityTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of changes in accounting principles, including adoption of new accounting pronouncements, that describes the new methods, amount and effects on financial statement line items. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 3 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483443/250-10-50-3 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483443/250-10-50-1 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 270 -SubTopic 10 -Section 45 -Paragraph 12 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482989/270-10-45-12 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 270 -SubTopic 10 -Section 45 -Paragraph 13 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482989/270-10-45-13 + Details
Name: | us-gaap_ScheduleOfNewAccountingPronouncementsAndChangesInAccountingPrinciplesTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration