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Insurance Operations (Tables)

12 Months Ended

Dec. 31, 2022

Insurance [Abstract]

Schedule of Beginning and Ending Balances and Changes in DPAC, Net of DRCC

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

						Years Ended December 31,
						2022						2021						2020
DPAC, beginning of year						$	108,822					$	110,614					$	91,882
Capitalized Costs						212,067						222,329						217,886
Amortization of DPAC						(217,235)						(224,121)						(199,154)
DPAC, end of year						$	103,654					$	108,822					$	110,614

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

						As of December 31,
						2022*						2021
Statutory capital and surplus
UPCIC						$	400,866					$	378,750
APPCIC						$	22,786					$	16,104
Ten percent of total liabilities
UPCIC						$	151,190					$	122,292
APPCIC						$	2,023					$	649
* Unaudited

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

						Years Ended December 31,
						2022*						2021						2020
Combined net income (loss)						$	(141,777)					$	(102,515)					$	(104,339)
* Unaudited

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):

						As of December 31,
						2022						2021
Restricted cash and cash equivalents						$	2,635					$	2,635
Investments						$	3,246					$	3,441

X

- Definition

Tabular disclosure of the movement in deferred policy acquisition costs.

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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.

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