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Workers' Compensation Claims (Tables) | 9 Months Ended
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Sep. 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 |  |  | Nine Months Ended |
| September 30, |  |  | September 30, |
| 2023 |  |  | 2022 |  |  | 2023 |  |  | 2022 |
Beginning balance |  |  |  |  |  |  |  |  |  |  |
Workers' compensation claims liabilities | $ | 191,823 |  |  | $ | 241,510 |  |  | $ | 215,987 |  |  | $ | 279,407 |
Add: claims expense accrual |  |  |  |  |  |  |  |  |  |  |
Current period |  | 3,792 |  |  |  | 4,854 |  |  |  | 11,636 |  |  |  | 13,678 |
Prior periods |  | (4,098 | ) |  |  | (1,360 | ) |  |  | (6,792 | ) |  |  | (10,737 | )
|  | (306 | ) |  |  | 3,494 |  |  |  | 4,844 |  |  |  | 2,941 |
Less: claim payments related to |  |  |  |  |  |  |  |  |  |  |
Current period |  | 1,240 |  |  |  | 1,714 |  |  |  | 2,005 |  |  |  | 2,742 |
Prior periods |  | 12,244 |  |  |  | 16,846 |  |  |  | 41,532 |  |  |  | 53,136 |
|  | 13,484 |  |  |  | 18,560 |  |  |  | 43,537 |  |  |  | 55,878 |
Change in claims incurred in excess of retention limits |  | (231 | ) |  |  | 899 |  |  |  | 508 |  |  |  | 873 |
Ending balance |  |  |  |  |  |  |  |  |  |  |
Workers' compensation claims liabilities | $ | 177,802 |  |  | $ | 227,343 |  |  | $ | 177,802 |  |  | $ | 227,343 |
Incurred but not reported (IBNR) | $ | 82,076 |  |  | $ | 117,587 |  |  | $ | 82,076 |  |  | $ | 117,587 |
Ratio of IBNR to workers' compensation claims liabilities |  | 46 | % |  |  | 52 | % |  |  | 46 | % |  |  | 52 | %
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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