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Workers' Compensation Claims (Tables) | 9 Months Ended
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Sep. 30, 2022
Text Block [Abstract] |
Summarizes Aggregate Workers' Compensation Reserve Activity | The following table summarizes the aggregate workers’ compensation reserve activity (in thousands):
| Three Months Ended |  |  | Nine Months Ended |
| September 30, |  |  | September 30, |
| 2022 |  |  | 2021 |  |  | 2022 |  |  | 2021 |
Beginning balance |  |  |  |  |  |  |  |  |  |  |
Workers' compensation claims liabilities | $ | 241,510 |  |  | $ | 315,733 |  |  | $ | 279,407 |  |  | $ | 357,746 |
Add: claims expense accrual |  |  |  |  |  |  |  |  |  |  |
Current period |  | 4,854 |  |  |  | 2,394 |  |  |  | 13,678 |  |  |  | 71,407 |
Prior periods |  | (1,360 | ) |  |  | (823 | ) |  |  | (10,737 | ) |  |  | (7,486 | )
|  | 3,494 |  |  |  | 1,571 |  |  |  | 2,941 |  |  |  | 63,921 |
Less: claim payments related to |  |  |  |  |  |  |  |  |  |  |
Current period |  | 1,714 |  |  |  | 6,149 |  |  |  | 2,742 |  |  |  | 11,129 |
Prior periods |  | 16,846 |  |  |  | 14,018 |  |  |  | 53,136 |  |  |  | 113,022 |
|  | 18,560 |  |  |  | 20,167 |  |  |  | 55,878 |  |  |  | 124,151 |
Change in claims incurred in excess of retention limits |  | 899 |  |  |  | (138 | ) |  |  | 873 |  |  |  | (517 | )
Ending balance |  |  |  |  |  |  |  |  |  |  |
Workers' compensation claims liabilities | $ | 227,343 |  |  | $ | 296,999 |  |  | $ | 227,343 |  |  | $ | 296,999 |
Incurred but not reported (IBNR) | $ | 117,587 |  |  | $ | 162,382 |  |  | $ | 117,587 |  |  | $ | 162,382 |
Ratio of IBNR to workers' compensation claims liabilities |  | 52 | % |  |  | 55 | % |  |  | 52 | % |  |  | 55 | %
Summary of Risk Retained by Insured Program after Considering Loss Portfolio Transfers and Current Insurance Arrangements | The following is a summary of the risk retained by the Company under its insured program after considering the effects of the loss portfolio transfers and current insurance arrangements:
Year | Claims risk retained
2014 | No
2015 | No
2016 | No
2017 | No
2018 (1) | No
2019 (1) | Yes
2020 | Yes
2021 - Through June 30 | Yes
2021 - July 1 and after | No
2022 | No
(1) LPT 2 excluded approximately 10% of claims from 2018 and included an approximately offsetting amount of claims from 2019.

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- Definition Summary of risk retained by insured program after considering loss portfolio transfers and current insurance arrangements. + References No definition available. + Details
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- Definition Workers compensation reserve activity. + References No definition available. + Details
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