VALUATION AND QUALIFYING ACCOUNTS

FOR THE YEARS ENDED DECEMBER 31, 2016, 2015 AND 2014



Description	Balance at Beginning of Period		Additions Charged to Costs and Expenses		Additions Charge to Other Accounts – Describe		Deductions – Describe				Balance at End of Period
2016
Premiums Receivable:
Valuation Provision	$	3,552,779	$	2,679,300	$	—	$	(5,859,907	)	(a)	$	372,172
Reserves for Claims	$	37,788,000	$	242,953	$	—	$	(2,725,953	)	(b)	$	35,305,000

2015
Premiums Receivable:
Valuation Provision	$	3,022,731	$	6,267,911	$	—	$	(5,737,863	)	(a)	$	3,552,779
Reserves for Claims	$	36,677,000	$	4,478,494	$	—	$	(3,367,494	)	(b)	$	37,788,000

2014
Premiums Receivable:
Valuation Provision	$	2,620,903	$	6,287,694	$	—	$	(5,885,866	)	(a)	$	3,022,731
Reserves for Claims	$	35,360,000	$	5,229,716	$	—	$	(3,912,716	)	(b)	$	36,677,000


(a)	Canceled premiums


(b)	Payments of claims, net of recoveries