XML 28 R15.htm IDEA: XBRL DOCUMENT v3.22.2.2
Notes and Accounts Receivable, net
 9 Months Ended
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 receivable178,263 157,853 
Notes receivable, net - premium financing program114,091 89,788 
Trust receivables15,256 41,889 
Other receivables33,124 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 allowanceBad Debt Expense
As ofThree Months Ended
September 30, 		Nine Months Ended
September 30,
September 30,
2022		December 31,
2021
2022202120222021
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.