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Notes and Accounts Receivable, net
 3 Months Ended
Mar. 31, 2022
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,
2022		December 31, 2021
Accounts and premiums receivable, net$179,002 $137,082 
Retrospective commissions receivable167,657 157,853 
Notes receivable, net - premium financing program99,264 89,788 
Trust receivables45,503 41,889 
Other receivables44,707 27,757 
Total notes and accounts receivable, net$536,133 $454,369 

The following table presents the total valuation allowance and bad debt expense for the following periods:
Valuation allowanceBad Debt Expense
As ofThree Months Ended
March 31,
March 31, 2022December 31,
2021
20222021
Notes receivable, net - premium financing program (1)
$95 $123 $62 $80 
Accounts and premiums receivable, net$116 $120 $8 $4 
(1)    As of March 31, 2022 and December 31, 2021, there were $169 and $1,311 in balances classified as 90 days plus past due, respectively.