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Disaggregation of Relevant Expense Captions | 6 Months Ended
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Jun. 30, 2025
Disaggregation Of Relevant Expense Captions [Abstract] |
Disaggregation of Relevant Expense Captions | 3) DISAGGREGATION OF RELEVANT EXPENSE CAPTIONS The Company presents its expenses in four major captions: loss and loss adjustment expenses, policy acquisition costs, general and administrative expenses and interest expense. The Company has presented the disaggregation of its general and administrative expenses below for the three and six months ended June 30, 2025 and 2024 to enhance disclosure regarding its recast general and administrative expenses.
| Three Months Ended June 30, |  |  | Six Months Ended June 30, |
| 2025 |  |  | 2024 |  |  | 2025 |  |  | 2024 |
General and Administrative Expenses |  |  |  |  |  |  |  |  |  |  |
Employee compensation(1) | $ | 1,934 |  |  | $ | 4,174 |  |  | $ | 4,758 |  |  | $ | 7,504 |
Depreciation and amortization |  | 1,081 |  |  |  | 1,337 |  |  |  | 2,193 |  |  |  | 2,693 |
Association fees |  | 932 |  |  |  | 826 |  |  |  | 2,017 |  |  |  | 1,837 |
Software & equipment costs |  | 874 |  |  |  | 926 |  |  |  | 1,832 |  |  |  | 1,966 |
Professional services |  | 735 |  |  |  | 1,047 |  |  |  | 1,659 |  |  |  | 2,237 |
Intangible asset amortization |  | 610 |  |  |  | 609 |  |  |  | 1,219 |  |  |  | 1,421 |
Audit fees |  | 241 |  |  |  | 849 |  |  |  | 662 |  |  |  | 1,512 |
Liability insurance |  | 371 |  |  |  | 471 |  |  |  | 746 |  |  |  | 1,032 |
Legal fees |  | 141 |  |  |  | 1,093 |  |  |  | 376 |  |  |  | 1,487 |
Operating lease expense |  | 108 |  |  |  | (36 | ) |  |  | 225 |  |  |  | 44 |
Provision for (reversal of) expected credit losses |  | (43 | ) |  |  | (14 | ) |  |  | (57 | ) |  |  | (46 | )
Other general and administrative(2) |  | 794 |  |  |  | 656 |  |  |  | 1,654 |  |  |  | 1,503 |
Total general and administrative expenses | $ | 7,778 |  |  | $ | 11,938 |  |  | $ | 17,284 |  |  | $ | 23,190 |
(1) For the three and six months ended June 30, 2025 and 2024, employee compensation includes $2.9 million and $4.5 million, respectively, in one-time employee retention tax credit refunds. (2) For the three and six months ended June 30, 2025 and 2024, other general and administrative expenses were comprised primarily of regulatory fees, franchise fees, and overhead such as office utilities.

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- Definition The entire disclosures of supplemental information, including descriptions and amounts, related to the balance sheet, income statement, and/or cash flow statement. + References No definition available. + Details
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