XML 61 R32.htm IDEA: XBRL DOCUMENT
v3.24.0.1

Basis of Presentation and Significant Accounting Policies (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract] |
Schedule of Deferred Policy Acquisition Costs Asset by Segment | The Company's DAC by reporting segment was as follows (2022 recast for the adoption of LDTI):
($ in millions) |  | December 31,
|  | 2023 |  | 2022
Property & Casualty |  | $ | 29.3 |  |  | $ | 24.5 |
Life & Retirement |  | 297.7 |  |  | 299.5 |
Supplemental & Group Benefits |  | 9.3 |  |  | 6.6 |
Total |  | $ | 336.3 |  |  | $ | 330.6 |
Schedule of Property and Equipment | The following amounts are included in Other assets in the Consolidated Balance Sheets:
($ in millions) |  | December 31,
|  | 2023 |  | 2022
Property and equipment |  | $ | 129.4 |  |  | $ | 148.3 |
Less: accumulated depreciation |  | 60.8 |  |  | 79.0 |
Total |  | $ | 68.6 |  |  | $ | 69.3 |
Schedule of FHLB Funding Agreements | As of December 31, 2023, scheduled maturity dates for outstanding FHLB funding agreements were as follows:
($ in millions) |  |  |  |  |  |
|  | Amount |  | Interest Rate |  | Maturity Date
|  | $ | 25.0 |  |  | 5.6 | % |  | September 09, 2026
|  | 50.0 |  |  | 5.7 | % |  | February 13, 2026
|  | 10.0 |  |  | 5.7 | % |  | February 13, 2026
|  | 200.0 |  |  | 5.6 | % |  | January 16, 2026
|  | 125.0 |  |  | 0.6 | % |  | September 11, 2025
|  | 12.5 |  |  | 0.7 | % |  | June 26, 2025
|  | 30.0 |  |  | 5.7 | % |  | February 28, 2025
|  | 10.0 |  |  | 5.7 | % |  | February 28, 2025
|  | 10.0 |  |  | 0.5 | % |  | February 14, 2025
|  | 40.0 |  |  | 5.7 | % |  | February 07, 2025
|  | 31.0 |  |  | 5.7 | % |  | February 07, 2025
|  | 60.0 |  |  | 5.8 | % |  | January 10, 2025
|  | 25.0 |  |  | 5.8 | % |  | January 10, 2025
|  | 6.0 |  |  | 5.8 | % |  | January 10, 2025
|  | 100.0 |  |  | 5.6 | % |  | December 13, 2024
|  | 5.0 |  |  | 5.7 | % |  | August 28, 2024
|  | 10.0 |  |  | 5.7 | % |  | August 28, 2024
|  | 50.0 |  |  | 5.7 | % |  | May 22, 2024
|  | 10.0 |  |  | 5.7 | % |  | May 22, 2024
|  | 20.0 |  |  | 5.7 | % |  | April 24, 2024
|  | 25.0 |  |  | 5.7 | % |  | April 03, 2024
|  | 50.0 |  |  | 5.8 | % |  | January 12, 2024
Total |  | $ | 904.5 |  |  |  |  |
Schedule of Stock Options Fair Value Pricing Model Weighted-Average Assumptions | The fair value of stock options granted was estimated on the respective dates of grant using the Black-Scholes option pricing model with the weighted average assumptions shown in the following table.
|  | Year Ended December 31,
|  | 2023 |  | 2022 |  | 2021
Number of stock options granted |  | 209,028 |  |  | 162,224 |  |  | 183,272 |
Weighted average grant date fair value of stock options granted |  | $ | 8.50 |  |  | $ | 8.51 |  |  | $ | 7.73 |
Weighted average assumptions: |  |  |  |  |  |
Risk-free interest rate |  | 4.1 | % |  | 1.9 | % |  | 0.8 | %
Expected dividend yield |  | 3.6 | % |  | 3.2 | % |  | 3.0 | %
Expected life, in years |  | 5.3 |  | 5.2 |  | 5.1
Expected volatility (based on historical volatility) |  | 30.9 | % |  | 30.2 | % |  | 30.1 | %
Summary of Contributions to Qualified Defined Contribution Plan, 401(k), Non-Qualified Defined Contribution Plan and Total Assets of the Plans | For the two qualified plans, all assets are held in their respective plan trusts. The assets and projected benefit obligation at the end of the year are as follows:
($ in millions) |  | Year Ended December 31,
|  | 2023 |  | 2022
401(k) plan assets |  | $ | 245.7 |  |  | $ | 207.1 |
Defined benefit plan assets |  | 13.9 |  |  | 13.6 |
Projected benefit obligation |  | 16.2 |  |  | 17.2 |
Schedule of Computations of Net Income Per Share on both Basic and Diluted Bases, Including Reconciliations of the Numerators and Denominators | The computations of net income (loss) per share on both basic and diluted bases, including reconciliations of the numerators and denominators, were as follows (2022 and 2021 recast for the adoption of LDTI):
($ in millions) |  | Year Ended December 31,
|  | 2023 |  | 2022 |  | 2021
Basic: |  |  |  |  |  |
Net income (loss) for the period |  | $ | 45.0 |  |  | $ | 19.8 |  |  | $ | 170.4 |
Weighted average number of common shares during the period (in millions) |  | 41.3 |  |  | 41.6 |  |  | 42.0 |
Net income (loss) per share - basic |  | $ | 1.09 |  |  | $ | 0.48 |  |  | $ | 4.06 |
Diluted: |  |  |  |  |  |
Net income (loss) for the period |  | $ | 45.0 |  |  | $ | 19.8 |  |  | $ | 170.4 |
Weighted average number of common shares during the period (in millions) |  | 41.3 |  |  | 41.6 |  |  | 42.0 |
Weighted average number of common equivalent shares to reflect the dilutive effect of common stock equivalent securities (in millions): |  |  |  |  |  |
Stock options |  | — |  |  | — |  |  | — |
CSUs related to deferred compensation for employees |  | — |  |  | — |  |  | — |
RSUs related to incentive compensation |  | 0.1 |  |  | 0.2 |  |  | 0.2 |
Total common and common equivalent shares adjusted to calculate diluted earnings per share (in millions) |  | 41.4 |  |  | 41.8 |  |  | 42.2 |
Net income (loss) per share - diluted |  | $ | 1.09 |  |  | $ | 0.47 |  |  | $ | 4.04 |
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 |  | 0 | 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 $188.8 million for other supplemental health policies. The following tables summarize balances and changes in LFPB for traditional and limited-payment contracts. The balances of and changes in LFPB as of and for the year ended December 31, 2023 were as follows:
($ 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 |  | — |  |  | (16.8) |  |  | 3.7 |  |  | (0.2) |  |  | 6.5 |  |  | — |
Actual variances from expected experience |  | 3.8 |  |  | (2.7) |  |  | 0.7 |  |  | 1.0 |  |  | (1.6) |  |  | — |
Adjusted balance at January 1, 2023 |  | 249.7 |  |  | 245.9 |  |  | 69.9 |  |  | 33.2 |  |  | 210.0 |  |  | — |
Issuances(3) |  | 10.8 |  |  | 25.2 |  |  | — |  |  | 4.3 |  |  | 19.4 |  |  | 5.6 |
Interest accruals(4) |  | 7.2 |  |  | 10.3 |  |  | 3.7 |  |  | 1.2 |  |  | 6.0 |  |  | — |
Net premiums collected(5) |  | (20.6) |  |  | (24.8) |  |  | (6.6) |  |  | (4.8) |  |  | (22.0) |  |  | (5.6) |
December 31, 2023 balance at original discount rate |  | 247.1 |  |  | 256.6 |  |  | 67.0 |  |  | 33.9 |  |  | 213.4 |  |  | — |
Effect of changes in discount rate assumptions |  | (23.9) |  |  | (16.6) |  |  | 4.7 |  |  | (1.7) |  |  | (31.4) |  |  | — |
Balance at December 31, 2023 |  | 223.2 |  |  | 240.0 |  |  | 71.7 |  |  | 32.2 |  |  | 182.0 |  |  | — |
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 |  | (0.6) |  |  | (16.7) |  |  | 5.0 |  |  | (0.2) |  |  | 8.9 |  |  | — |
Actual variances from expected experience |  | 4.0 |  |  | 1.3 |  |  | 1.1 |  |  | 1.0 |  |  | (2.4) |  |  | (0.8) |
Adjusted balance at January 1, 2023 |  | 585.3 |  |  | 385.6 |  |  | 811.3 |  |  | 99.4 |  |  | 543.6 |  |  | 112.6 |
Issuances |  | 10.7 |  |  | 25.8 |  |  | — |  |  | 4.3 |  |  | 19.4 |  |  | 6.3 |
Interest accruals |  | 19.0 |  |  | 15.2 |  |  | 47.4 |  |  | 3.9 |  |  | 14.4 |  |  | 4.4 |
Benefit payments(6) |  | (22.9) |  |  | (21.2) |  |  | (61.2) |  |  | (2.0) |  |  | (59.5) |  |  | (11.9) |
December 31, 2023 balance at original discount rate |  | 592.1 |  |  | 405.4 |  |  | 797.5 |  |  | 105.6 |  |  | 517.9 |  |  | 111.4 |
Effect of changes in discount rate assumptions |  | (70.1) |  |  | (35.3) |  |  | 85.5 |  |  | (16.0) |  |  | (90.3) |  |  | (7.2) |
Balance at December 31, 2023 |  | 522.0 |  |  | 370.1 |  |  | 883.0 |  |  | 89.6 |  |  | 427.6 |  |  | 104.2 |
Net liability for future policy benefits |  | 298.8 |  |  | 130.2 |  |  | 811.3 |  |  | 57.4 |  |  | 245.6 |  |  | 104.2 |
Less: Reinsurance recoverable |  | (64.3) |  |  | (19.1) |  |  | (1.0) |  |  | (1.2) |  |  | (4.0) |  |  | (3.6) |
Net liability for future policy benefits, after reinsurance recoverable |  | 234.5 |  |  | 111.1 |  |  | 810.3 |  |  | 56.2 |  |  | 241.6 |  |  | 100.6 |
Impact of flooring on net liability for future policy benefits |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Net liability for future policy benefits at December 31, 2023 |  | $ | 234.5 |  |  | $ | 111.1 |  |  | $ | 810.3 |  |  | $ | 56.2 |  |  | $ | 241.6 |  |  | $ | 100.6 |
(1) Experience Life contains both whole life and term elements. (2) As of December 31, 2023, the net LFPB for Supplemental Health was $92.7 million for cancer, $21.4 million for accident, $23.5 million for disability and $104.0 million for other supplemental health policies. (3) Issuances are calculated at present value, using the original discount rate, of the expected net premiums or the expected future policy benefits related to new policies issued during the current period. (4) Interest accruals represent the interest earned on the beginning present value of either the expected net premiums or the expected future policy benefits using the original interest rate. (5) Net premiums collected represent the product of the current period net premium ratio and the gross premiums collected during the period of in force business. (6) Benefit payments represent the release of the present value, using the original discount rate, of the expected future policy benefits due to death, lapse/withdrawal and maturity payments based on revised expected assumptions. The balances of and changes in LFPB as of and for the year ended December 31, 2022 were as follows:
($ 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(4) |  | 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(6) |  | (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 $160.3 million for other supplemental health policies. (3) Issuances are calculated at present value, using the original discount rate, of the expected net premiums or the expected future policy benefits related to new policies issued during the current period. (4) Interest accruals represent the interest earned on the beginning present value of either the expected net premiums or the expected future policy benefits using the original interest rate. (5) Net premiums collected represent the product of the current period net premium ratio and the gross premiums collected during the period of in force business. (6) Benefit payments represent the release of the present value, using the original discount rate, of the expected future policy benefits due to death, lapse/withdrawal and maturity payments based on revised expected assumptions The following tables summarize the amount of revenue from gross premiums or assessment and interest expense related to traditional and limited-payment contracts recognized in the Consolidated Statements of Operations and Comprehensive Income (Loss):
($ in millions) |  |  |  | Gross premiums or assessments
|  |  |  | Year Ended December 31,
|  |  |  |  |  | 2023 |  | 2022
Whole life |  |  |  |  |  | $ | 28.1 |  |  | $ | 25.9 |
Term life |  |  |  |  |  | 45.2 |  |  | 42.4 |
Experience life |  |  |  |  |  | 32.1 |  |  | 33.5 |
Limited-pay whole life |  |  |  |  |  | 7.2 |  |  | 8.1 |
Supplemental health |  |  |  |  |  | 120.3 |  |  | 121.2 |
SPIA (life contingent) |  |  |  |  |  | 6.1 |  |  | 5.7 |
Total |  |  |  |  |  | $ | 239.0 |  |  | $ | 236.8 |
($ in millions) |  |  |  | Interest expense
|  |  |  | Year Ended December 31,
|  |  |  |  |  | 2023 |  | 2022
Whole life |  |  |  |  |  | $ | 11.8 |  |  | $ | 11.3 |
Term life |  |  |  |  |  | 4.8 |  |  | 4.4 |
Experience life |  |  |  |  |  | 43.7 |  |  | 44.2 |
Limited-pay whole life |  |  |  |  |  | 2.6 |  |  | 2.4 |
Supplemental health |  |  |  |  |  | 8.4 |  |  | 9.1 |
SPIA (life contingent) |  |  |  |  |  | 4.4 |  |  | 4.4 |
Total |  |  |  |  |  | $ | 75.7 |  |  | $ | 75.8 |
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 December 31, 2023 |  | As of December 31, 2022
|  | Undiscounted |  | Discounted |  | Undiscounted |  | Discounted
Whole life |  |  |  |  |  |  |  |
Expected future gross premiums |  | $ | 478.8 |  |  | $ | 325.0 |  |  | $ | 469.0 |  |  | $ | 322.5 |
Expected future benefits and expenses |  | 1,152.8 |  |  | 592.1 |  |  | 1,121.4 |  |  | 580.4 |
Term life |  |  |  |  |  |  |  |
Expected future gross premiums |  | 689.0 |  |  | 449.4 |  |  | 739.3 |  |  | 464.2 |
Expected future benefits and expenses |  | 682.7 |  |  | 405.4 |  |  | 678.0 |  |  | 401.0 |
Experience Life |  |  |  |  |  |  |  |
Expected future gross premiums |  | 530.0 |  |  | 296.1 |  |  | 569.6 |  |  | 315.5 |
Expected future benefits and expenses |  | 1,703.1 |  |  | 797.5 |  |  | 1,755.4 |  |  | 805.2 |
Limited-pay whole life |  |  |  |  |  |  |  |
Expected future gross premiums |  | 64.7 |  |  | 49.1 |  |  | 60.8 |  |  | 46.5 |
Expected future benefits and expenses |  | 244.9 |  |  | 105.6 |  |  | 226.8 |  |  | 98.6 |
Supplemental health |  |  |  |  |  |  |  |
Expected future gross premiums |  | 1,624.1 |  |  | 1,192.5 |  |  | 1,640.5 |  |  | 1,214.9 |
Expected future benefits and expenses |  | 719.4 |  |  | 517.9 |  |  | 730.7 |  |  | 537.1 |
SPIA (life contingent) |  |  |  |  |  |  |  |
Expected future gross premiums |  | — |  |  | — |  |  | — |  |  | — |
Expected future benefits and expenses |  | 156.1 |  |  | 111.4 |  |  | 157.7 |  |  | 113.4 |
The following table provides the weighted-average durations of LFPB, in years:
|  | As of December 31,
|  | 2023 |  | 2022
Whole life |  | 18.0 |  | 18.3
Term life |  | 16.7 |  | 16.8
Experience life |  | 10.3 |  | 10.6
Limited-pay whole life |  | 22.1 |  | 22.9
Supplemental health |  | 10.7 |  | 10.1
SPIA (life contingent) |  | 7.6 |  | 7.7
The following table provides ranges of the weighted-average interest rates for LFPB:
|  | As of December 31,
|  | 2023 |  | 2022
Whole life |  |  |  |
Interest accretion rate |  | 1.7% - 4.9% |  | 1.7% - 4.9%
Current discount rate |  | 4.4% - 5.0% |  | 4.7% - 5.3%
Term life |  |  |  |
Interest accretion rate |  | 4.2% - 4.3% |  | 4.1% -4.3%
Current discount rate |  | 4.9% - 5.0% |  | 5.3% - 5.3%
Experience life |  |  |  |
Interest accretion rate |  | 6.1 | % |  | 6.1 | %
Current discount rate |  | 5.0 | % |  | 5.3 | %
Limited-pay whole life |  |  |  |
Interest accretion rate |  | 4.0 | % |  | 3.9 | %
Current discount rate |  | 5.1 | % |  | 5.3 | %
Supplemental health |  |  |  |
Interest accretion rate |  | 1.7% - 2.7% |  | 1.7% - 2.7%
Current discount rate |  | 5.0% - 5.2% |  | 5.3% - 5.5%
SPIA (life contingent) |  |  |  |
Interest accretion rate |  | 1.7% - 4.1% |  | 1.7% - 4.0%
Current discount rate |  | 4.9% - 4.9% |  | 5.2% - 5.2%
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) |  | Year Ended December 31, 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 |  | 2.7 |  |  | 5.8 |  |  | 0.3 |  |  | 1.1 |  |  | 2.5 |  |  | 2.9 |  |  | 15.0 |
Amortization expense |  | (1.2) |  |  | (3.1) |  |  | (0.4) |  |  | (0.3) |  |  | (1.0) |  |  | (0.6) |  |  | (14.7) |
Experience adjustment |  | (0.1) |  |  | (0.1) |  |  | — |  |  | (0.1) |  |  | (0.1) |  |  | (0.3) |  |  | (7.4) |
Balance, end of period |  | $ | 22.3 |  |  | $ | 32.6 |  |  | $ | 5.7 |  |  | $ | 7.4 |  |  | $ | 16.8 |  |  | $ | 8.2 |  |  | $ | 214.0 |
($ 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 |
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 year ended December 31, 2023 and 2022, respectively:
($ in millions) |  |  |  | Year Ended December 31,
|  |  |  |  |  | 2023 |  | 2022
Balance, beginning of period |  |  |  |  |  | $ | 0.3 |  |  | $ | 4.8 |
Balance, beginning of period, before effects of changes in the instrument-specific credit risk |  |  |  |  |  | — |  |  | 2.0 |
Changes in market risk benefits(1) |  |  |  |  |  | (4.5) |  |  | (2.0) |
Balance, end of period(2) |  |  |  |  |  | $ | (4.5) |  |  | $ | — |
Effect of changes in the instrument-specific credit risk |  |  |  |  |  | 0.6 |  |  | 0.3 |
Balance, end of period |  |  |  |  |  | $ | (3.9) |  |  | $ | 0.3 |
Net amount at risk(3) |  |  |  |  |  | $ | 20.5 |  |  | $ | 55.3 |
Weighted-average attained age of contract holders |  |  |  |  |  | 62 |  | 61
(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 December 31, 2023 |  | As of December 31, 2022
|  | (Asset) |  | Liability |  | Net |  | (Asset) |  | Liability |  | Net
Deferred variable annuities |  | $ | (6.7) |  |  | $ | 2.8 |  |  | $ | (3.9) |  |  | $ | (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 |  | $ | (496.4) |  |  | $ | (0.2) |
Deferred policy acquisition costs |  | 71.1 |  |  | — |
Deferred sales inducements |  | — |  |  | — |
Market risk benefits |  | (1.3) |  |  | (5.3) |
Total |  | $ | (426.6) |  |  | $ | (5.5) |

X
- Definition Deferred policy acquisition cost asset by segment. + References No definition available. + Details
Name: | hmn_DeferredPolicyAcquisitionCostAssetBySegmentTableTextBlock
Namespace Prefix: | hmn_
Data Type: | dtr-types1:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Schedule Of FHLB Funding Agreements + References No definition available. + Details
Name: | hmn_ScheduleOfFHLBFundingAgreementsTableTextBlock
Namespace Prefix: | hmn_
Data Type: | dtr-types1:textBlockItemType
Balance Type: | na
Period Type: | duration

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 physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, balances by class of assets, depreciation and depletion expense and method used, including composite depreciation, and accumulated deprecation. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 50 -Paragraph 1 -SubTopic 10 -Topic 360 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482099/360-10-50-1 + Details
Name: | us-gaap_PropertyPlantAndEquipmentTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of one or more of the entity's defined benefit pension plans or one or more other defined benefit postretirement plans, separately for pension plans and other postretirement benefit plans including the entity's schedule of fair value of plan assets for defined benefit or other postretirement plans. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 50 -Paragraph 1 -SubTopic 20 -Topic 715 -Publisher FASB -URI https://asc.fasb.org//1943274/2147480506/715-20-50-1 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 55 -Paragraph 17 -Publisher FASB -URI https://asc.fasb.org//1943274/2147480482/715-20-55-17 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 3 -Publisher FASB -URI https://asc.fasb.org//1943274/2147480506/715-20-50-3 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 4 -Publisher FASB -URI https://asc.fasb.org//1943274/2147480506/715-20-50-4 Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org//1943274/2147480506/715-20-50-2 + Details
Name: | us-gaap_ScheduleOfDefinedBenefitPlansDisclosuresTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of an entity's basic and diluted earnings per share calculations, including a reconciliation of numerators and denominators of the basic and diluted per-share computations for income from continuing operations. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 260 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482662/260-10-50-1 + Details
Name: | us-gaap_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
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

X
- Definition Tabular disclosure of the significant assumptions used during the year to estimate the fair value of stock options, including, but not limited to: (a) expected term of share options and similar instruments, (b) expected volatility of the entity's shares, (c) expected dividends, (d) risk-free rate(s), and (e) discount for post-vesting restrictions. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 718 -SubTopic 10 -Subparagraph (f)(2) -Name Accounting Standards Codification -Paragraph 2 -Section 50 -Publisher FASB -URI https://asc.fasb.org//1943274/2147480429/718-10-50-2 + Details
Name: | us-gaap_ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration