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Insurance Operations (Tables)

9 Months Ended

Sep. 30, 2019

Insurance [Abstract]

Beginning and Ending Balances and Changes in DPAC

The following table presents the beginning and ending balances and the changes in DPAC for the periods presented (in thousands):

	Three Months Ended September 30,								Nine Months Ended September 30,
	2019				2018				2019				2018
DPAC, beginning of period	$	90,530			$	88,756			$	84,686			$	73,059
Capitalized Costs	48,783				44,389				140,998				136,758
Amortization of DPAC	(44,493		)		(42,502		)		(130,864		)		(119,174		)
DPAC, end of period	$	94,820			$	90,643			$	94,820			$	90,643

Statutory Capital and Surplus, and an Amount Representing Ten Percent of Total Liabilities for both UPCIC and APPCIC

The following table presents the amount of capital and surplus calculated in accordance with statutory accounting principles, which differ from U.S. GAAP, and an amount representing ten percent of total liabilities for both UPCIC and APPCIC as of the dates presented (in thousands):

	September 30, 2019				December 31, 2018
Ten percent of total liabilities
UPCIC	$	105,485			$	90,610
APPCIC	$	594			$	489
Statutory capital and surplus
UPCIC	$	343,803			$	291,438
APPCIC	$	16,055			$	15,973

The following table summarizes combined net income (loss) for UPCIC and APPCIC determined in accordance with statutory accounting practices for the periods presented (in thousands):

	Three Months Ended September 30,								Nine Months Ended September 30,
	2019				2018				2019				2018
Combined net income (loss)	$	(5,486	)		$	5,468			$	28,854			$	49,190

The Insurance Entities are required by various state laws and regulations to maintain certain assets in depository accounts. The following table represents assets held by insurance regulators as of the dates presented (in thousands):

	September 30, 2019				December 31, 2018
Restricted cash and cash equivalents	$	2,635			$	2,635
Investments	$	3,434			$	3,876

X

- Definition

Tabular disclosure of the amounts paid in advance for capitalized costs that will be expensed with the passage of time or the occurrence of a triggering event, and will be charged against earnings within one year or the normal operating cycle, if longer; the aggregate carrying amount of current assets, not separately presented elsewhere in the balance sheet; and other deferred costs.

+ References

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-Name Accounting Standards Codification
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-Section S99
-Paragraph 1
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- Definition

Tabular disclosure of how the entity's reporting under GAAP as of the balance sheet date differs from the results based on prescribed and permitted accounting practices of the state or country of domicile in which a relevant statutory filing is made, or differences in results based on the National Association of Insurance Commissioners (NAIC) prescribed practices, or a combination thereof. Describes the accounting practices used and the related monetary effect on statutory surplus, net income, and risk-based capital. If an insurance enterprise's risk-based capital would have triggered a regulatory event had it not used a permitted practice, that fact is disclosed in the financial statements. Permitted statutory accounting practices include practices not prescribed but allowed by the domiciliary state insurance department regulatory authority.

+ References

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