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Accumulated Other Comprehensive Income (Loss) | 9 Months Ended
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Sep. 30, 2022
Equity [Abstract] |
Accumulated Other Comprehensive Income (Loss) | Accumulated Other Comprehensive Income (Loss) The following table presents the activity of AFS securities in accumulated other comprehensive income (loss) (“AOCI”), net of tax, for the following periods:
| Unrealized gains (losses) on available for sale securities |  | Foreign currency translation adjustment |  | Total AOCI |  | Amount attributable to non-controlling interests |  | Total AOCI to Tiptree Inc.
Balance at December 31, 2020 | $ | 5,702 |  |  | $ | — |  |  | $ | 5,702 |  |  | $ | (28) |  |  | $ | 5,674 |
Other comprehensive income (losses) before reclassifications | (4,054) |  |  | — |  |  | (4,054) |  |  | 18 |  |  | (4,036) |
Amounts reclassified from AOCI | (481) |  |  | — |  |  | (481) |  |  | — |  |  | (481) |
OCI | (4,535) |  |  | — |  |  | (4,535) |  |  | 18 |  |  | (4,517) |
Balance at September 30, 2021 | $ | 1,167 |  |  | $ | — |  |  | $ | 1,167 |  |  | $ | (10) |  |  | $ | 1,157 |
Balance at December 31, 2021 | $ | (2,686) |  |  | $ | — |  |  | $ | (2,686) |  |  | $ | 1 |  |  | $ | (2,685) |
Other comprehensive income (losses) before reclassifications | (43,175) |  |  | (14,256) |  |  | (57,431) |  |  | 5,167 |  |  | (52,264) |
Amounts reclassified from AOCI | 86 |  |  | — |  |  | 86 |  |  | — |  |  | 86 |
WP Transaction | — |  |  | — |  |  | — |  |  | 7,193 |  |  | 7,193 |
OCI | (43,089) |  |  | (14,256) |  |  | (57,345) |  |  | 12,360 |  |  | (44,985) |
Balance at September 30, 2022 | $ | (45,775) |  |  | $ | (14,256) |  |  | $ | (60,031) |  |  | $ | 12,361 |  |  | $ | (47,670) |
The following table presents the reclassification adjustments out of AOCI included in net income and the impacted line items on the condensed consolidated statement of operations for the following periods:
|  | Three Months Ended September 30, |  | Nine Months Ended September 30, |  | Affected line item in consolidated statements of operations
Components of AOCI |  | 2022 |  | 2021 |  | 2022 |  | 2021 |  |  |
Unrealized gains (losses) on available for sale securities |  | $ | — |  |  | $ | 296 |  |  | $ | (110) |  |  | $ | 616 |  |  |  |  | Net realized and unrealized gains (losses)
Related tax (expense) benefit |  | — |  |  | (62) |  |  | 24 |  |  | (135) |  |  |  |  | Provision for income tax
Net of tax |  | $ | — |  |  | $ | 234 |  |  | $ | (86) |  |  | $ | 481 |  |  |  |  |

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- Definition The entire disclosure for comprehensive income, which includes, but is not limited to, 1) the amount of income tax expense or benefit allocated to each component of other comprehensive income, including reclassification adjustments, 2) the reclassification adjustments for each classification of other comprehensive income and 3) the ending accumulated balances for each component of comprehensive income. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -URI https://asc.fasb.org/topic&trid=2134417 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03(21)) -URI https://asc.fasb.org/extlink&oid=126953954&loc=SL114868664-224227 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 220 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-04(23)) -URI https://asc.fasb.org/extlink&oid=120399700&loc=SL114874048-224260 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 220 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-04(19)) -URI https://asc.fasb.org/extlink&oid=120400993&loc=SL114874131-224263 + Details
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