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Workers' Compensation Claims (Tables) | 6 Months Ended
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Jun. 30, 2023
Text Block [Abstract] |
Summarizes Aggregate Workers' Compensation Reserve Activity | The following table summarizes the aggregate workers’ compensation reserve activity (in thousands):
| Three Months Ended |  |  | Six Months Ended |
| June 30, |  |  | June 30, |
| 2023 |  |  | 2022 |  |  | 2023 |  |  | 2022 |
Beginning balance |  |  |  |  |  |  |  |  |  |  |
Workers' compensation claims liabilities | $ | 201,641 |  |  | $ | 262,646 |  |  | $ | 215,987 |  |  | $ | 279,407 |
Add: claims expense accrual |  |  |  |  |  |  |  |  |  |  |
Current period |  | 3,482 |  |  |  | 4,541 |  |  |  | 7,844 |  |  |  | 8,825 |
Prior periods |  | (1,580 | ) |  |  | (6,458 | ) |  |  | (2,694 | ) |  |  | (9,377 | )
|  | 1,902 |  |  |  | (1,917 | ) |  |  | 5,150 |  |  |  | (552 | )
Less: claim payments related to |  |  |  |  |  |  |  |  |  |  |
Current period |  | 585 |  |  |  | 803 |  |  |  | 765 |  |  |  | 1,028 |
Prior periods |  | 11,807 |  |  |  | 18,257 |  |  |  | 29,287 |  |  |  | 36,291 |
|  | 12,392 |  |  |  | 19,060 |  |  |  | 30,052 |  |  |  | 37,319 |
Change in claims incurred in excess of retention limits |  | 671 |  |  |  | (159 | ) |  |  | 737 |  |  |  | (26 | )
Ending balance |  |  |  |  |  |  |  |  |  |  |
Workers' compensation claims liabilities | $ | 191,822 |  |  | $ | 241,510 |  |  | $ | 191,822 |  |  | $ | 241,510 |
Incurred but not reported (IBNR) | $ | 90,053 |  |  | $ | 124,320 |  |  | $ | 90,053 |  |  | $ | 124,320 |
Ratio of IBNR to workers' compensation claims liabilities |  | 47 | % |  |  | 51 | % |  |  | 47 | % |  |  | 51 | %
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
2023 | 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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