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Deferred Policy Acquisition Costs (Tables) | 12 Months Ended
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Dec. 31, 2023
Insurance [Abstract] |
Schedule of Major Categories of the Deferred Policy Acquisition Costs | Major categories of the Company’s deferred policy acquisition costs are summarized as follows:
|  | December 31, |
|  | 2023 |  |  | 2022 |
|  | (in thousands) |
Agents’ commissions |  | $ | 12,955 |  |  | $ | 12,578 |
Premium taxes |  |  | 2,672 |  |  |  | 2,587 |
Deferred underwriting expenses |  |  | 2,348 |  |  |  | 2,236 |
Total deferred policy acquisition costs |  | $ | 17,975 |  |  | $ | 17,401 |
Schedule of the Activity in the Deferred Policy Acquisition Costs | The following summarizes the activity in the deferred policy acquisition costs:
|  | Year Ended December 31, |
|  | 2023 |  |  | 2022 |  |  | 2021 |
|  | (in thousands) |
Balance, beginning of year |  | $ | 17,401 |  |  | $ | 17,059 |  |  | $ | 17,810 |
Policy acquisition costs deferred |  |  | 41,433 |  |  |  | 40,194 |  |  |  | 37,730 |
Amortization expense during the year |  |  | (40,859 | ) |  |  | (39,852 | ) |  |  | (38,481 | )
Balance, end of year |  | $ | 17,975 |  |  | $ | 17,401 |  |  | $ | 17,059 |

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