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Insurance Operations (Tables)
 3 Months Ended
Mar. 31, 2023
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):
Three Months Ended
March 31,
20232022
DPAC, beginning of period$103,654 $108,822 
Capitalized Costs45,994 49,199 
Amortization of DPAC(51,755)(54,399)
DPAC, end of period$97,893 $103,622 
Schedule of 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 differs from GAAP, and an amount representing ten percent of total liabilities for each of the Insurance Entities as of the dates presented (in thousands):
March 31, 2023December 31, 2022
Statutory capital and surplus
  UPCIC $401,061 $400,866 
  APPCIC$23,800 $22,786 
Ten percent of total liabilities
  UPCIC$136,807 $151,190 
  APPCIC$2,190 $2,023 
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):
Three Months Ended
March 31,
 20232022
Combined net income (loss) $(4,381)$(11,933)
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):
March 31, 2023December 31, 2022
Restricted cash and cash equivalents$2,635 $2,635 
Investments$3,276 $3,246