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Notes and Accounts Receivable, net
 3 Months Ended
Mar. 31, 2021
Receivables [Abstract]  
Notes and Accounts Receivable, net Notes and Accounts Receivable, net
The following table presents the total notes and accounts receivable, net:
As of
March 31,
2021		December 31, 2020
Notes receivable, net - premium financing program$62,807 $62,075 
Accounts and premiums receivable, net94,846 95,269 
Retrospective commissions receivable135,494 131,760 
Trust receivables27,910 54,393 
Other receivables27,257 26,955 
Total notes and accounts receivable, net$348,314 $370,452 

The following table presents the total valuation allowance and bad debt expense for the following periods:
Valuation allowanceBad Debt Expense
As of
March 31, 2021		As of December 31, 2020Three Months Ended
March 31,
20212020
Notes receivable, net - premium financing program (1)
$117 $101 $80 $49 
Accounts and premiums receivable, net$227 $169 $4 $8 
(1)    As of March 31, 2021 and December 31, 2020, there were $237 and $215 in balances classified as 90 days plus past due, respectively.