XML 44 R32.htm IDEA: XBRL DOCUMENT
v3.26.1

REVENUES (Tables) | 3 Months Ended
--- | ---
Mar. 31, 2026
Revenue from Contract with Customer [Abstract] |
Schedule of Disaggregation of Revenue | The disaggregation of the Company’s revenue by major sources is as follows:
| Three Months Ended March 31,
| 2026 |  | 2025
Asset management: |  |  |
Asset management fees, related party | $ | 6,656,464 |  |  | $ | 6,698,201 |
Asset management fees | 987,055 |  |  | 729,010 |
Servicing revenue, related party | 760,237 |  |  | 326,487 |
Servicing revenue | 55,388 |  |  | 19,379 |
Total asset management revenue | 8,459,144 |  |  | 7,773,077 |
Life solutions: |  |  |
Revenue from life insurance policies using the fair value method, net | 31,462,057 |  |  | 32,933,861 |
Revenue from life insurance policies using the fair value method, related party, net | 16,550,621 |  |  | 901,346 |
Insurance commissions | 1,630,676 |  |  | — |
Originations | 923,934 |  |  | 2,463,450 |
Total life solutions revenue | 50,567,288 |  |  | 36,298,657 |
Technology services: |  |  |
Technology services | 363,856 |  |  | 67,612 |
Total technology services revenue | 363,856 |  |  | 67,612 |
Total revenue | $ | 59,390,288 |  |  | $ | 44,139,346 |
Further disaggregation of life solutions revenue:
| Three Months Ended March 31,
| 2026
Life solutions: |
Realized gains from life insurance policies sold and matured using the fair value method | $ | 4,963,066 |
Premiums paid on sold and matured life insurance policies using the fair value method | (80,356) |
Premiums paid on life insurance policies held using the fair value method | (5,852,784) |
Reversal of unrealized gains from prior quarters related to life insurance policies sold or matured using the fair value method | (10,170,472) |
Unrealized gains from life insurance policies held using the fair value method | 42,602,603 |
Revenue from life insurance policies using the fair value method, net | 31,462,057 |
Realized gains from life insurance policies sold and matured using the fair value method, related party | 87,931,646 |
| Three Months Ended March 31,
| 2026
Premiums paid on sold life insurance policies using the fair value method, related party | (3,743,608) |
Reversal of unrealized gains from prior quarters related to life insurance policies sold and matured using the fair value method, related party | (67,637,417) |
Revenue from life insurance policies using the fair value method, related party, net | 16,550,621 |
Total revenue for life insurance policies using the fair value method | $ | 48,012,678 |
Schedule of Asset Management Related Balances | The Company has the following asset management related balances recorded within the following accounts in the consolidated balance sheets:
Balance Sheet Account | March 31, 2026 |  | December 31, 2025
Management and Performance Fee Receivables: |  |  |
Accounts receivable, related party | $ | 10,134,293 |  |  | $ | 6,718,903 |
Management and performance fee receivable, related party | 14,509,188 |  |  | 14,800,140 |
Total management and performance fee receivables | $ | 24,643,481 |  |  | $ | 21,519,043 |
Retrocession Fee Payable: |  |  |
Other current liabilities | $ | 5,217,445 |  |  | $ | 4,696,788 |
Retrocession fees payable | 5,361,714 |  |  | 5,361,714 |
Total retrocession fees payable | $ | 10,579,159 |  |  | $ | 10,058,502 |
Schedule of Contract Liabilities | The balances of contract liabilities arising from originated contracts with customers were as follows:
| March 31, 2026 |  | December 31, 2025
Contract liabilities, deposits on pending settlements | $ | 766,528 |  | $ | 169,184
Total contract liabilities | $ | 766,528 |  | $ | 169,184

X
- Definition Schedule Of Asset Management Related Balances + References No definition available. + Details
Name: | abx_ScheduleOfAssetManagementRelatedBalancesTableTextBlock
Namespace Prefix: | abx_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of receivable, contract asset, and contract liability from contract with customer. Includes, but is not limited to, change in contract asset and contract liability. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 10 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479806/606-10-50-10 + Details
Name: | us-gaap_ContractWithCustomerAssetAndLiabilityTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of disaggregation of revenue into categories depicting how nature, amount, timing, and uncertainty of revenue and cash flows are affected by economic factor. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 5 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479806/606-10-50-5 + Details
Name: | us-gaap_DisaggregationOfRevenueTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_RevenueFromContractWithCustomerAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration