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Financial Guarantee Insurance Contracts (Tables) | 6 Months Ended
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Jun. 30, 2018
Insurance [Line Items] |
Schedule of Loss And Loss Expense Reserves And Subrogation Recoverable Table [Table Text Block] | Below are the components of the Loss and loss expense reserves liability and the Subrogation recoverable asset at June 30, 2018 and December 31, 2017:
| Unpaid Claims |  | Present Value of Expected Net Cash Flows |  |  |  |
Balance Sheet Line Item | Claims |  | Accrued Interest |  | Claims and Loss Expenses |  | Recoveries |  | Unearned Premium Revenue |  | Gross Loss and Loss Expense Reserves
June 30, 2018: |  |  |  |  |  |  |  |  |  |  |
Loss and loss expense reserves | $ | — |  |  | $ | — |  |  | $ | 2,484,967 |  |  | $ | (306,232 | ) |  | $ | (121,401 | ) |  | $ | 2,057,334 |
Subrogation recoverable | — |  |  | — |  |  | 264,850 |  |  | (2,141,038 | ) |  | — |  |  | (1,876,188 | )
Totals | $ | — |  |  | $ | — |  |  | $ | 2,749,817 |  |  | $ | (2,447,270 | ) |  | $ | (121,401 | ) |  | $ | 181,146 |
December 31, 2017: |  |  |  |  |  |  |  |  |  |  |
Loss and loss expense reserves | $ | 2,411,632 |  |  | $ | 667,988 |  |  | $ | 2,855,010 |  |  | $ | (1,054,113 | ) |  | $ | (135,502 | ) |  | $ | 4,745,015 |
Subrogation recoverable | 615,391 |  |  | 171,755 |  |  | 102,171 |  |  | (1,520,530 | ) |  | — |  |  | (631,213 | )
Totals | $ | 3,027,023 |  |  | $ | 839,743 |  |  | $ | 2,957,181 |  |  | $ | (2,574,643 | ) |  | $ | (135,502 | ) |  | $ | 4,113,802 |
Summary of Gross Premium Receivable Roll-Forward (Direct and Assumed Contracts) | Below is the gross premium receivable roll-forward for the affected periods:
|  | Six Months Ended June 30,
|  | 2018 |  | 2017
Beginning premium receivable |  | $ | 586,312 |  |  | $ | 661,337 |
Premium receipts |  | (29,822 | ) |  | (33,953 | )
Adjustments for changes in expected and contractual cash flows |  | (5,066 | ) |  | 4,285 |
Accretion of premium receivable discount |  | 7,627 |  |  | 8,379 |
Changes to uncollectable premiums |  | (11 | ) |  | (151 | )
Other adjustments (including foreign exchange) |  | (5,082 | ) |  | 13,279 |
Ending premium receivable (1) |  | $ | 553,958 |  |  | $ | 653,176 |
(1) | Gross premium receivable includes premiums to be received in foreign denominated currencies most notably in British Pounds and Euros. At June 30, 2018 and 2017, premium receivables include British Pounds of $151,316 (£114,729) and $192,983 (£148,277), respectively, and Euros of $33,114 (€28,380) and $35,814 (€31,361), respectively.
Effect of Reinsurance on Premiums Written and Earned | The effect of reinsurance on premiums written and earned for the respective periods was as follows:
| Three Months Ended June 30, |  | Six Months Ended June 30,
| 2018 |  | 2017 |  | 2018 |  | 2017
| Written |  | Earned |  | Written |  | Earned |  | Written |  | Earned |  | Written |  | Earned
Direct | $ | (611 | ) |  | $ | 27,339 |  |  | $ | 6,928 |  |  | $ | 47,235 |  |  | $ | 3,650 |  |  | $ | 59,947 |  |  | $ | 12,512 |  |  | $ | 99,300 |
Assumed | — |  |  | 19 |  |  | — |  |  | 20 |  |  | — |  |  | 39 |  |  | — |  |  | 41 |
Ceded | (224 | ) |  | 1,522 |  |  | 238 |  |  | 4,103 |  |  | (1,043 | ) |  | 3,267 |  |  | (1,577 | ) |  | 8,576 |
Net premiums | $ | (387 | ) |  | $ | 25,836 |  |  | $ | 6,690 |  |  | $ | 43,152 |  |  | $ | 4,693 |  |  | $ | 56,719 |  |  | $ | 14,089 |  |  | $ | 90,765 |
Schedule of Revenue from External Customers Attributed to Foreign Countries by Geographic Area [Table Text Block] | The following table summarizes net premiums earned by location of risk for the respective periods:
|  | Three Months Ended June 30, |  | Six Months Ended June 30,
|  | 2018 |  | 2017 |  | 2018 |  | 2017
United States |  | $ | 19,752 |  |  | $ | 36,006 |  |  | $ | 44,469 |  |  | $ | 76,627 |
United Kingdom |  | 4,958 |  |  | 5,558 |  |  | 9,815 |  |  | 10,821 |
Other international |  | 1,126 |  |  | 1,588 |  |  | 2,435 |  |  | 3,317 |
Total |  | $ | 25,836 |  |  | $ | 43,152 |  |  | $ | 56,719 |  |  | $ | 90,765 |
Summarized Future Gross Undiscounted Premiums Expected to be Collected and Future Expected Premiums Earned, Net of Reinsurance | The table below summarizes the future gross undiscounted premiums to be collected and future premiums earned, net of reinsurance at June 30, 2018:
| Future Premiums to be Collected (1) |  | Future Premiums to be Earned Net of Reinsurance (1)
Three months ended: |  |  |
September 30, 2018 | $ | 14,870 |  |  | $ | 15,557 |
December 31, 2018 | 11,906 |  |  | 15,396 |
Twelve months ended: |  |  |
December 31, 2019 | 53,357 |  |  | 58,623 |
December 31, 2020 | 50,663 |  |  | 54,829 |
December 31, 2021 | 44,623 |  |  | 50,054 |
December 31, 2022 | 42,702 |  |  | 46,732 |
Five years ended: |  |  |
December 31, 2027 | 190,365 |  |  | 190,800 |
December 31, 2032 | 149,700 |  |  | 128,304 |
December 31, 2037 | 84,272 |  |  | 71,289 |
December 31, 2042 | 30,773 |  |  | 24,543 |
December 31, 2047 | 14,357 |  |  | 12,732 |
December 31, 2052 | 3,621 |  |  | 4,647 |
December 31, 2057 | 95 |  |  | 297 |
Total | $ | 691,304 |  |  | $ | 673,803 |
(1) | Future premiums to be collected are undiscounted and are used to derive the discounted premium receivable asset recorded on Ambac's balance sheet. Future premiums to be earned, net of reinsurance relate to the unearned premiums liability and deferred ceded premium asset recorded on Ambac’s balance sheet. The use of contractual lives for many bond types which do not have homogeneous pools of underlying collateral is required in the calculation of the premium receivable, as further described in Note 2. Basis of Presentation and Significant Accounting Policies in the Notes to Consolidated Financial Statements included in Ambac's Annual Report on Form 10-K for the year ended December 31, 2017. This results in a different premium receivable balance than if expected lives were considered. If installment paying policies are retired or prepay early, premiums reflected in the premium receivable asset and amounts reported in the above table for such policies may not be collected. Future premiums to be earned also considers the use of contractual lives for many bond types which do not have homogeneous pools of underlying collateral, which may result in different unearned premium than if expected lives were considered. If those bonds types are retired early, premium earnings may be negative in the period of call or refinancing.
Summary of Loss Reserve Roll-Forward, Net of Subrogation Recoverable and Reinsurance | Below is the loss and loss expense reserve roll-forward, net of subrogation recoverable and reinsurance, for the affected periods:
| Six Months Ended June 30,
| 2018 |  | 2017
Beginning gross loss and loss expense reserves | $ | 4,113,802 |  |  | $ | 3,696,038 |
Reinsurance recoverable | 40,658 |  |  | 30,767 |
Beginning balance of net loss and loss expense reserves | 4,073,144 |  |  | 3,665,271 |
Losses and loss expenses (benefit): |  |  |
Current year | 996 |  |  | 5,137 |
Prior years | (215,812 | ) |  | 195,974 |
Total (1) (2) (3) | (214,816 | ) |  | 201,111 |
Loss and loss expenses paid (recovered): |  |  |
Current year | 105 |  |  | 153 |
Prior years (3) | 3,708,992 |  |  | 7,607 |
Total | 3,709,097 |  |  | 7,760 |
Foreign exchange effect | (6,378 | ) |  | 17,622 |
Ending net loss and loss expense reserves | 142,853 |  |  | 3,876,244 |
Reinsurance recoverable (4) | 38,293 |  |  | 47,034 |
Ending gross loss and loss expense reserves (5) | $ | 181,146 |  |  | $ | 3,923,278 |
(1) | Total losses and loss expenses (benefit) includes $870 and $(16,469) for the six months ended June 30, 2018 and 2017, respectively, related to ceded reinsurance.
(2) | Ambac records the impact of estimated recoveries related to securitized loans in RMBS transactions that breached certain R&Ws within losses and loss expenses (benefit). The losses and loss expense (benefit) incurred associated with changes in estimated representation and warranties for the six months ended June 30, 2018 and 2017 was $17,602 and $22,175, respectively.
(3) | On February 12, 2018, Deferred Amounts and Interest Accrued on Deferred Amounts in the amount of $3,000,158 and $856,834, respectively were settled in connection with the Rehabilitation Exit Transactions. 2018 includes a $288,204 loss and loss expense benefit on these settled Deferred Amounts.
(4) | Represents reinsurance recoverable on future loss and loss expenses. Additionally, the Balance Sheet line "Reinsurance recoverable on paid and unpaid losses" includes reinsurance recoverables (payables) of $778 and $(568) as of June 30, 2018 and 2017, respectively, related to previously presented loss and loss expenses and subrogation.
(5) | Includes Euro denominated gross loss and loss expense reserves of $15,084 (€12,927) and $20,212 (€17,699) at June 30, 2018 and 2017, respectively.
Summary of Information Related to Policies Currently Included in Ambac's Loss Reserves or Subrogation Recoverable | For 2017, the net adverse development was primarily the result of negative development in certain public finance transactions, including Puerto Rico, and interest accrued on Deferred Amounts partially offset by positive development in certain Ambac UK transactions. The tables below summarize information related to policies currently included in Ambac’s loss and loss expense reserves or subrogation recoverable at June 30, 2018 and December 31, 2017. Gross par exposures include capital appreciation bonds which are reported at the par amount at the time of issuance of the insurance policy as opposed to the current accreted value of the bond. The weighted average risk-free rate used to discount loss reserves at June 30, 2018 and December 31, 2017 was 2.9% and 2.5%, respectively.
Surveillance Categories as of June 30, 2018
| I |  | IA |  | II |  | III |  | IV |  | V |  | Total
Number of policies | 29 |  |  | 26 |  |  | 13 |  |  | 19 |  |  | 149 |  |  | 4 |  |  | 240 |
Remaining weighted-average contract period (in years) (1) | 10 |  |  | 22 |  |  | 9 |  |  | 23 |  |  | 13 |  |  | 4 |  |  | 16 |
Gross insured contractual payments outstanding: |  |  |  |  |  |  |  |  |  |  |  |  |
Principal | $ | 968,349 |  |  | $ | 571,525 |  |  | $ | 583,420 |  |  | $ | 1,925,546 |  |  | $ | 5,902,142 |  |  | $ | 43,972 |  |  | $ | 9,994,954 |
Interest | 523,712 |  |  | 578,171 |  |  | 228,073 |  |  | 7,175,101 |  |  | 2,284,742 |  |  | 15,231 |  |  | 10,805,030 |
Total | $ | 1,492,061 |  |  | $ | 1,149,696 |  |  | $ | 811,493 |  |  | $ | 9,100,647 |  |  | $ | 8,186,884 |  |  | $ | 59,203 |  |  | $ | 20,799,984 |
Gross undiscounted claim liability | $ | 4,231 |  |  | $ | 56,137 |  |  | $ | 48,815 |  |  | $ | 1,399,682 |  |  | $ | 2,474,435 |  |  | $ | 59,171 |  |  | $ | 4,042,471 |
Discount, gross claim liability | (534 | ) |  | (14,068 | ) |  | (6,569 | ) |  | (660,579 | ) |  | (680,162 | ) |  | (5,095 | ) |  | (1,367,007 | )
Gross claim liability before all subrogation and before reinsurance | 3,697 |  |  | 42,069 |  |  | 42,246 |  |  | 739,103 |  |  | 1,794,273 |  |  | 54,076 |  |  | 2,675,464 |
Less: |  |  |  |  |  |  |  |  |  |  |  |  |
Gross RMBS subrogation (2) | — |  |  | — |  |  | — |  |  | — |  |  | (1,851,859 | ) |  | — |  |  | (1,851,859 | )
Discount, RMBS subrogation | — |  |  | — |  |  | — |  |  | — |  |  | 35,474 |  |  | — |  |  | 35,474 |
Discounted RMBS subrogation, before reinsurance | — |  |  | — |  |  | — |  |  | — |  |  | (1,816,385 | ) |  | — |  |  | (1,816,385 | )
Less: |  |  |  |  |  |  |  |  |  |  |  |  |
Gross other subrogation (3) | — |  |  | (8,855 | ) |  | — |  |  | (45,560 | ) |  | (645,275 | ) |  | (13,095 | ) |  | (712,785 | )
Discount, other subrogation | — |  |  | 5,982 |  |  | — |  |  | 7,328 |  |  | 64,553 |  |  | 4,037 |  |  | 81,900 |
Discounted other subrogation, before reinsurance | — |  |  | (2,873 | ) |  | — |  |  | (38,232 | ) |  | (580,722 | ) |  | (9,058 | ) |  | (630,885 | )
Gross claim liability, net of all subrogation and discounts, before reinsurance | 3,697 |  |  | 39,196 |  |  | 42,246 |  |  | 700,871 |  |  | (602,834 | ) |  | 45,018 |  |  | 228,194 |
Less: Unearned premium revenue | (1,425 | ) |  | (9,951 | ) |  | (8,700 | ) |  | (43,963 | ) |  | (57,120 | ) |  | (242 | ) |  | (121,401 | )
Plus: Loss expense reserves | 2,778 |  |  | 1,419 |  |  | 1,116 |  |  | 8,823 |  |  | 60,217 |  |  | — |  |  | 74,353 |
Gross loss and loss expense reserves | $ | 5,050 |  |  | $ | 30,664 |  |  | $ | 34,662 |  |  | $ | 665,731 |  |  | $ | (599,737 | ) |  | $ | 44,776 |  |  | $ | 181,146 |
Reinsurance recoverable reported on Balance Sheet (4) | $ | 237 |  |  | $ | 4,404 |  |  | $ | 8,414 |  |  | $ | 38,028 |  |  | $ | (12,012 | ) |  | $ | — |  |  | $ | 39,071 |
(1) | Remaining weighted-average contract period is weighted based on projected gross claims over the lives of the respective policies.
(2) | RMBS subrogation represents Ambac’s estimate of subrogation recoveries from RMBS transaction sponsors for representation and warranty ("R&W") breaches.
(3) | Other subrogation represents subrogation related to excess spread and other contractual cash flows on public finance and structured finance transactions, including RMBS.
(4) | Reinsurance recoverable reported on the Balance Sheet includes reinsurance recoverables of $38,293 related to future loss and loss expenses and $778 related to presented loss and loss expenses and subrogation.
Surveillance Categories as of December 31, 2017
| I |  | IA |  | II |  | III |  | IV |  | V |  | Total
Number of policies | 26 |  |  | 20 |  |  | 26 |  |  | 22 |  |  | 179 |  |  | 4 |  |  | 277 |
Remaining weighted-average contract period (in years) (1) | 10 |  |  | 23 |  |  | 10 |  |  | 24 |  |  | 13 |  |  | 4 |  |  | 17 |
Gross insured contractual payments outstanding: |  |  |  |  |  |  |  |  |  |  |  |  |
Principal | $ | 1,046,267 |  |  | $ | 531,190 |  |  | $ | 1,199,909 |  |  | $ | 1,998,861 |  |  | $ | 6,862,281 |  |  | $ | 48,562 |  |  | $ | 11,687,070 |
Interest | 531,657 |  |  | 584,098 |  |  | 413,045 |  |  | 7,182,715 |  |  | 2,469,765 |  |  | 16,332 |  |  | 11,197,612 |
Total | $ | 1,577,924 |  |  | $ | 1,115,288 |  |  | $ | 1,612,954 |  |  | $ | 9,181,576 |  |  | $ | 9,332,046 |  |  | $ | 64,894 |  |  | $ | 22,884,682 |
Gross undiscounted claim liability (2) | $ | 4,434 |  |  | $ | 56,659 |  |  | $ | 77,289 |  |  | $ | 1,412,976 |  |  | $ | 6,409,340 |  |  | $ | 64,863 |  |  | $ | 8,025,561 |
Discount, gross claim liability | (465 | ) |  | (13,095 | ) |  | (12,250 | ) |  | (643,897 | ) |  | (616,559 | ) |  | (4,739 | ) |  | (1,291,005 | )
Gross claim liability before all subrogation and before reinsurance | 3,969 |  |  | 43,564 |  |  | 65,039 |  |  | 769,079 |  |  | 5,792,781 |  |  | 60,124 |  |  | 6,734,556 |
Less: |  |  |  |  |  |  |  |  |  |  |  |  |
Gross RMBS subrogation (3) | — |  |  | — |  |  | — |  |  | — |  |  | (1,857,502 | ) |  | — |  |  | (1,857,502 | )
Discount, RMBS subrogation | — |  |  | — |  |  | — |  |  | — |  |  | 23,115 |  |  | — |  |  | 23,115 |
Discounted RMBS subrogation, before reinsurance | — |  |  | — |  |  | — |  |  | — |  |  | (1,834,387 | ) |  | — |  |  | (1,834,387 | )
Less: |  |  |  |  |  |  |  |  |  |  |  |  |
Gross other subrogation (4) | — |  |  | (7,990 | ) |  | (9,371 | ) |  | (53,070 | ) |  | (743,456 | ) |  | (13,191 | ) |  | (827,078 | )
Discount, other subrogation | — |  |  | 5,169 |  |  | 2,550 |  |  | 8,349 |  |  | 67,045 |  |  | 3,709 |  |  | 86,822 |
Discounted other subrogation, before reinsurance | — |  |  | (2,821 | ) |  | (6,821 | ) |  | (44,721 | ) |  | (676,411 | ) |  | (9,482 | ) |  | (740,256 | )
Gross claim liability, net of all subrogation and discounts, before reinsurance | 3,969 |  |  | 40,743 |  |  | 58,218 |  |  | 724,358 |  |  | 3,281,983 |  |  | 50,642 |  |  | 4,159,913 |
Less: Unearned premium revenue | (2,126 | ) |  | (9,990 | ) |  | (12,238 | ) |  | (46,086 | ) |  | (64,786 | ) |  | (276 | ) |  | (135,502 | )
Plus: Loss expense reserves | 16,116 |  |  | 3,242 |  |  | 665 |  |  | 13,331 |  |  | 56,037 |  |  | — |  |  | 89,391 |
Gross loss and loss expense reserves | $ | 17,959 |  |  | $ | 33,995 |  |  | $ | 46,645 |  |  | $ | 691,603 |  |  | $ | 3,273,234 |  |  | $ | 50,366 |  |  | $ | 4,113,802 |
Reinsurance recoverable reported on Balance Sheet (5) | $ | 202 |  |  | $ | 4,894 |  |  | $ | 9,424 |  |  | $ | 38,465 |  |  | $ | (11,988 | ) |  | $ | — |  |  | $ | 40,997 |
(1) | Remaining weighted-average contract period is weighted based on projected gross claims over the lives of the respective policies.
(2) | Gross undiscounted claim liability includes unpaid claims, including accrued interest on Deferred Amounts, on policies allocated to the Segregated Account and Ambac's estimate of expected future claims.
(3) | RMBS subrogation represents Ambac’s estimate of subrogation recoveries from RMBS transaction sponsors for R&W breaches.
(4) | Other subrogation represents subrogation related to excess spread and other contractual cash flows on public finance and structured finance transactions, including RMBS.
(5) | Reinsurance recoverable reported on Balance Sheet includes reinsurance recoverables of $40,658 related to future loss and loss expenses and $339 related to presented loss and loss expenses and subrogation.
Summary of Balance of Subrogation Recoveries and Related Claim Liabilities, by Estimation Approach | The balance of R&W subrogation recoveries and the related loss reserves at June 30, 2018 and December 31, 2017, are as follows:
|  | Gross Loss Reserves Before Subrogation Recoveries (1) |  | Subrogation Recoveries (2)(3) |  | Gross Loss Reserves After Subrogation Recoveries
At June 30, 2018 |  | $ | 158,324 |  |  | $ | (1,816,385 | ) |  | $ | (1,658,061 | )
At December 31, 2017 |  | $ | 1,366,483 |  |  | $ | (1,834,387 | ) |  | $ | (467,904 | )
(1) | Amount represents gross loss reserves for policies that have established a representation and warranty subrogation recovery. December 31, 2017 includes unpaid RMBS claims (including accrued interest thereon) on policies allocated to the Segregated Account, such balances have been settled via the Rehabilitation Exit Transactions.
(2) | The amount of recorded subrogation recoveries related to each securitization is limited to ever-to-date paid and unpaid losses plus the present value of expected future cash flows for each policy. To the extent losses have been paid but not yet fully recovered, the recorded amount of R&W subrogation recoveries may exceed the sum of the unpaid claims and the present value of expected cash out flows for a given policy. The net cash inflow for these policies is recorded as a “Subrogation recoverable” asset. For those transactions where the subrogation recovery is less than the sum of unpaid claims and the present value of expected cash flows, the net cash outflow for these policies is recorded as a “Loss and loss expense reserves” liability.
(3) | The sponsor’s repurchase obligation may differ depending on the terms of the particular transaction and the status of the specific loan, such as whether it is performing or has been liquidated or charged off.
Summary of Rollforward of RMBS Subrogation, by Estimation Approach | Below is the rollforward of R&W subrogation for the affected periods:
| Six Months Ended June 30,
| 2018 |  | 2017
Discounted R&W subrogation (gross of reinsurance) at beginning of period | $ | 1,834,387 |  |  | $ | 1,907,035 |
Changes recognized during the period: |  |  |
All other changes (1) | (18,002 | ) |  | (22,579 | )
Discounted R&W subrogation (gross of reinsurance) at end of period | $ | 1,816,385 |  |  | $ | 1,884,456 |
(1) | All other changes which may impact R&W subrogation recoveries include changes in actual or projected collateral performance, changes in the creditworthiness of a sponsor and/or the projected timing of recoveries. All other changes may also include estimates of potential sponsor settlements that may not have been subject to a sampling approach. Those that have not been subject to a sampling approach are not material to Ambac’s financial results and therefore are included in this table.
Insurance Intangible Asset [Member] |
Insurance [Line Items] |
Schedule of Finite-Lived Intangible Assets, Future Amortization Expense [Table Text Block] | The estimated future amortization expense for the net insurance intangible asset is as follows:
|  | 2018 |  | 2019 |  | 2020 |  | 2021 |  | 2022 |  | Thereafter
Amortization expense (1) |  | $ | 35,309 |  |  | $ | 66,024 |  |  | $ | 61,165 |  |  | $ | 55,771 |  |  | $ | 51,920 |  |  | $ | 516,019 |
(1) | Future amortization considers the use of contractual lives for many bond types which do not have homogeneous pools of underlying collateral. Actual maturities will differ from contractual maturities because borrowers may have the right to call or prepay certain obligations. If those bonds types are retired early, amortization expense may differ in the period of call or refinancing.

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- Definition Tabular disclosure that provides regarding the balance sheet line items for the liability "Loss and Loss Expense Reserves" and the asset "Subrogation Recoverable". Includes the various components of Unpaid Claims, Accrued Interest on Unpaid Claims, Present Value of Future Expected Claims and Loss Expenses, Present Vlaue of Future Expected Recoveries and the related Unearned Premium Revenue liability. + References No definition available. + Details
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- Definition Tabular disclosure of insured financial obligations with credit deterioration related to the claim liability on financial guarantee insurance contracts as of the end of each annual and interim reporting period detailing, at a minimum, the following for each surveillance category or grouping used to track and monitor the entity's insured financial obligations: (1) number of issued and outstanding financial guarantee insurance contracts; (2) remaining weighted average contract period; (3) insured contractual payments outstanding, segregating principal and interest; (4) gross claim liability; (5) gross potential recoveries; (6) net discount of both the claim liability and potential recoveries; (7) net claim liability; (8) reinsurance recoverable; and (9) unearned premium revenue. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 40 -Section 50 -Paragraph 9 -Subparagraph (a)(5), (b)(1) -URI http://asc.fasb.org/extlink&oid=82853773&loc=SL5749324-161292 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 40 -Section 55 -Paragraph 34 -URI http://asc.fasb.org/extlink&oid=96866959&loc=SL5751140-161288 + Details
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- Definition Tabular disclosure of the activity in the reserve for settling insured claims and expenses incurred in the claims settlement process for the period. The estimated liability includes the amount of money that will be required for future payments of (a) claims that have been reported to the insurer, (b) claims related to insured events that have occurred but that have not been reported to the insurer as of the date the liability is estimated, and (c) claim adjustment expenses. Claim adjustment expenses include costs incurred in the claim settlement process such as legal fees; outside adjuster fees; and costs to record, process, and adjust claims. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 40 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=65670824&loc=d3e14764-158437 + Details
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- Definition Tabular disclosure of the names of foreign countries from which revenue is material and the amount of revenue from external customers attributed to those countries. An entity may also provide subtotals of geographic information about groups of countries. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 41 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=68060357&loc=d3e9038-108599 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 225 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.1) -URI http://asc.fasb.org/extlink&oid=63488584&loc=d3e20235-122688 + Details
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- Definition Tabular disclosure of the amount of amortization expense expected to be recorded in succeeding fiscal years for finite-lived intangible assets. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 30 -Section 50 -Paragraph 2 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=66006027&loc=d3e16323-109275 + Details
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