XML 39 R26.htm IDEA: XBRL DOCUMENT v3.23.3
Goodwill (Tables)
 9 Months Ended
Sep. 30, 2023
Goodwill and Intangible Assets Disclosure [Abstract]  
Schedule of Goodwill
The table below presents the carrying amount of goodwill and accumulated impairment losses by reporting unit at September 30, 2023 and December 31, 2022:
Reporting Unit
(In thousands)Specialty P&CWorkers' Compensation InsuranceSegregated Portfolio Cell ReinsuranceTotal
At September 30, 2023:
Goodwill, gross
$161,115 $44,110 $5,500 $210,725 
Accumulated impairment losses*
$(161,115)$(44,110)$— $(205,225)
Goodwill, net as of December 31, 2022
$— $44,110 $5,500 $49,610 
Impairment losses
— (44,110)— (44,110)
Goodwill, net as of September 30, 2023
$— $— $5,500 $5,500 
*Accumulated impairment losses include the $44.1 million impairment loss recognized in relation to the Workers' Compensation Insurance reporting unit during the third quarter of 2023 and the $161.1 million impairment loss recognized during the third quarter of 2020 in relation to the Specialty P&C reporting unit.