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Fresh Start Financial Statement Reporting - Additional Information (Detail) (USD $) | 12 Months Ended |
--- | --- | ---
Dec. 31, 2013 | Apr. 30, 2013
Fresh-Start Adjustment [Line Items] |  |
Enterprise value | $ 185,000,000 | $ 185,000,000
Reorganization value, methodology and assumptions | The enterprise value was based on a discounted cash flow analysis using estimates of after-tax free cash flows through 2045. The terminal date of 2045 was used as the expected run-off of Ambac Assurance’s insurance operations will be substantially completed by 2045. The valuation uses a range of discount rates between 12% and 17%, which considered the cost of capital associated with a set of comparable insurance holding companies, indicative ranges suggested by third parties during Ambac’s 2008 capital raise process and discussions with financial professionals knowledgeable about the insurance industry. |
Allocated amount of Net Operating Loss (NOL) | 3,650,000,000 |
Tax credits carried forward | 60,000,000 |
Upfront cash | 30,000,000 |
Other operating payments | 15,000,000 |
Following March 2017, additional operating expenses | 4,000,000 |
Expiry year of securities | 2030 |
Life of securities | 20 years |
5.1% Notes Due 2045 [Member] |  |
Fresh-Start Adjustment [Line Items] |  |
Junior surplus notes | 350,000,000 |
Interest on junior surplus notes | 5.10% |
Allocated NOL 1 [Member] |  |
Fresh-Start Adjustment [Line Items] |  |
Allocated amount of Net Operating Loss (NOL) | 479,000,000 |
Percentage of notional federal tax liability | 15.00% |
Allocated NOL 2 [Member] |  |
Fresh-Start Adjustment [Line Items] |  |
Allocated amount of Net Operating Loss (NOL) | 1,057,000,000 |
Percentage of notional federal tax liability | 40.00% |
Allocated NOL 3 [Member] |  |
Fresh-Start Adjustment [Line Items] |  |
Allocated amount of Net Operating Loss (NOL) | 1,057,000,000 |
Percentage of notional federal tax liability | 10.00% |
Allocated NOL 4 [Member] |  |
Fresh-Start Adjustment [Line Items] |  |
Allocated amount of Net Operating Loss (NOL) | 1,057,000,000 |
Percentage of notional federal tax liability | 15.00% |
Reorganization Items [Member] |  |
Fresh-Start Adjustment [Line Items] |  |
Reimbursement of operating expenses | 5,000,000 |
Minimum [Member] |  |
Fresh-Start Adjustment [Line Items] |  |
Discount rate | 12.00% |
Capital investment | 135,000,000 |
Rate of return on investment | 6.00% |
Discount rate of investment | 25.00% |
Maximum [Member] |  |
Fresh-Start Adjustment [Line Items] |  |
Discount rate | 17.00% |
Capital investment | $ 190,000,000 |
Rate of return on investment | 8.00% |
Discount rate of investment | 35.00% |

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