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Notes and Accounts Receivable, net | 9 Months Ended
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Sep. 30, 2022
Receivables [Abstract] |
Notes and Accounts Receivable, net | Notes and Accounts Receivable, netThe following table presents the total notes and accounts receivable, net:
| As of
| September 30, 2022 |  | December 31, 2021
Accounts and premiums receivable, net | $ | 141,251 |  |  | $ | 137,082 |
Retrospective commissions receivable | 178,263 |  |  | 157,853 |
Notes receivable, net - premium financing program | 114,091 |  |  | 89,788 |
Trust receivables | 15,256 |  |  | 41,889 |
Other receivables | 33,124 |  |  | 27,757 |
Total notes and accounts receivable, net | $ | 481,985 |  |  | $ | 454,369 |
The following table presents the total valuation allowance and bad debt expense for the following periods:
| Valuation allowance |  | Bad Debt Expense
| As of |  | Three Months Ended September 30, |  | Nine Months Ended September 30, |  |
| September 30, 2022 |  | December 31, 2021 |  |  |  |
|  |  | 2022 |  | 2021 |  | 2022 |  | 2021 |  |
Notes receivable, net - premium financing program (1) | $ | 95 |  |  | $ | 123 |  |  | $ | 39 |  |  | $ | 68 |  |  | $ | 129 |  |  | $ | 210 |  |  |
Accounts and premiums receivable, net | $ | 81 |  |  | $ | 120 |  |  | $ | 9 |  |  | $ | 10 |  |  | $ | 54 |  |  | $ | 20 |  |  |
(1) As of September 30, 2022 and December 31, 2021, there were $239 and $1,311 in balances classified as 90 days plus past due, respectively.

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- Definition The entire disclosure for claims held for amounts due a entity, excluding financing receivables. Examples include, but are not limited to, trade accounts receivables, notes receivables, loans receivables. Includes disclosure for allowance for credit losses. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -URI https://asc.fasb.org/subtopic&trid=2196772 + Details
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- References No definition available. + Details
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