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Insurance Operations (Tables)
 12 Months Ended
Dec. 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):
Years Ended December 31,
202320222021
DPAC, beginning of year$103,654 $108,822 $110,614 
Capitalized Costs217,286 212,067 222,329 
Amortization of DPAC(210,955)(217,235)(224,121)
DPAC, end of year$109,985 $103,654 $108,822 
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):
As of December 31,
2023*2022
Statutory capital and surplus
UPCIC $350,933 $400,866 
APPCIC$25,526 $22,786 
Ten percent of total liabilities
UPCIC$151,367 $151,190 
APPCIC$2,398 $2,023 
 * Unaudited
The following table summarizes combined net income (loss) for the Insurance Entities determined in accordance with statutory accounting practices for the periods presented (in thousands):
Years Ended December 31,
2023*20222021
Combined net income (loss)$(97,144)$(141,777)$(102,515)
 * Unaudited
The following table represents assets held by insurance regulators as of the dates presented (in thousands):
As of December 31,
20232022
Restricted cash and cash equivalents$2,635 $2,635 
Investments$3,329 $3,246