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Basis of Presentation (Tables) | 9 Months Ended
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Sep. 30, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract] |
Schedule of Rollforward of the Allowance for Expected Credit Losses Related to Premiums Receivable | The following tables present a roll forward of the allowance for expected credit losses related to the Company's premiums receivable for the three and nine months ended September 30, 2021 and 2020.
(In thousands) |  |  |  |  | Premiums Receivable, Net |  | Allowance for Expected Credit Losses |  |
Balance, July 1, 2021 |  |  |  |  | $ | 288,589 |  |  | $ | 7,729 |  |  |
Provision for expected credit losses |  |  |  |  |  |  | 48 |  |  |
Write offs charged against the allowance |  |  |  |  |  |  | (125) |  |  |
Recoveries of amounts previously written off |  |  |  |  |  |  | 24 |  |  |
Balance, September 30, 2021 |  |  |  |  | $ | 288,819 |  |  | $ | 7,676 |  |  |
(In thousands) |  |  |  |  | Premiums Receivable, Net |  | Allowance for Expected Credit Losses |  |
Balance, December 31, 2020 |  |  |  |  | $ | 201,395 |  |  | $ | 6,131 |  |  |
Initial allowance recognized in the period for NORCAL premiums receivable(1) |  |  |  |  |  |  | 2,137 |  |  |
Provision for expected credit losses |  |  |  |  |  |  | 505 |  |  |
Write offs charged against the allowance |  |  |  |  |  |  | (1,243) |  |  |
Recoveries of amounts previously written off |  |  |  |  |  |  | 146 |  |  |
Balance, September 30, 2021 |  |  |  |  | $ | 288,819 |  |  | $ | 7,676 |  |  |
(In thousands) |  |  |  |  | Premiums Receivable, Net |  | Allowance for Expected Credit Losses
Balance, July 1, 2020 |  |  |  |  | $ | 234,840 |  |  | $ | 6,627 |
Provision for expected credit losses |  |  |  |  |  |  | 123 |
Write offs charged against the allowance |  |  |  |  |  |  | (404) |
Recoveries of amounts previously written off |  |  |  |  |  |  | 270 |
Balance, September 30, 2020 |  |  |  |  | $ | 237,894 |  |  | $ | 6,616 |
(In thousands) |  |  |  |  | Premiums Receivable, Net |  | Allowance for Expected Credit Losses
Balance, December 31, 2019 |  |  |  |  | $ | 249,540 |  |  | $ | 1,590 |
Cumulative-effect adjustment, before tax (2) |  |  |  |  |  |  | 5,160 |
Provision for expected credit losses |  |  |  |  |  |  | 616 |
Write offs charged against the allowance |  |  |  |  |  |  | (1,078) |
Recoveries of amounts previously written off |  |  |  |  |  |  | 328 |
Balance, September 30, 2020 |  |  |  |  | $ | 237,894 |  |  | $ | 6,616 |
(1) Represents an initial allowance for expected credit losses recognized during the second quarter of 2021 for NORCAL's premiums receivable to conform NORCAL to ProAssurance's accounting policies. See Note 2 for more information.
(2) Due to the adoption of ASU 2016-13, ProAssurance recorded a cumulative-effect adjustment to beginning retained earnings as of January 1, 2020 to increase its consolidated allowance for expected credit losses related to its premiums receivable. See Note 1 of the Notes to Consolidated Financial Statements in ProAssurance's December 31, 2020 report on Form 10-K.
Schedule of Other Liabilities | Other liabilities consisted of the following:
(In thousands) |  | September 30, 2021 |  | December 31, 2020
SPC dividends payable |  | $ | 64,472 |  |  | $ | 68,865 |
Unpaid shareholder dividends |  | 2,700 |  |  | 2,694 |
Deferred compensation liabilities |  | 51,456 |  |  | 30,334 |
Contingent consideration |  | 24,000 |  |  | — |
All other |  | 136,648 |  |  | 80,146 |
Total other liabilities |  | $ | 279,276 |  |  | $ | 182,039 |

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