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Notes and Accounts Receivable, net
 9 Months Ended
Sep. 30, 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
September 30,
2021		December 31, 2020
Accounts and premiums receivable, net$150,412 $95,269 
Retrospective commissions receivable145,904 131,760 
Notes receivable, net - premium financing program75,448 62,075 
Trust receivables47,682 54,393 
Other receivables23,704 26,955 
Total notes and accounts receivable, net$443,150 $370,452 

The following table presents the total valuation allowance and bad debt expense for the following periods:
Valuation allowanceBad Debt Expense
As ofThree Months Ended
September 30, 		Nine Months Ended
September 30,
September 30, 2021December 31,
2020
2021202020212020
Notes receivable, net - premium financing program (1)
$129 $101 $68 $54 $210 $165 
Accounts and premiums receivable, net$164 $169 $10 $6 $20 $19 
(1)    As of September 30, 2021 and December 31, 2020, there were $1,311 and $215 in balances classified as 90 days plus past due, respectively.