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Allowance for Expected Credit Losses - Premium Receivables and Reinsurance Receivables | 3 Months Ended
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Mar. 31, 2024
Allowance for Credit Loss [Abstract] |
Allowance for Expected Credit Losses - Premium Receivables and Reinsurance Receivables | 5. Allowance for Expected Credit Losses - Premium Receivables and Reinsurance Receivables For premium receivables, the allowance is based upon the Company’s ongoing review of key aspects of amounts outstanding, including but not limited to, length of collection periods, direct placement with collection agencies, solvency of insured, agents, or reinsurers on assumed reinsurance, terminated agents, and other relevant factors. The following table is an analysis of the allowance for expected credit losses related to the Company's premium receivables for the quarters ended March 31, 2024 and 2023:
|  | Quarters Ended March 31, |
(Dollars in thousands) |  | 2024 |  |  | 2023 |
Beginning balance |  | $ | 4,796 |  |  | $ | 3,322 |
Current period provision for expected credit losses |  |  | 194 |  |  |  | 348 |
Write-offs |  |  | (567 | ) |  |  | (291 | )
Ending balance |  | $ | 4,423 |  |  | $ | 3,379 |
For reinsurance receivables, the allowance is based upon the Company’s ongoing review of key aspects of amounts outstanding, including but not limited to, length of collection periods, disputes, applicable coverage defenses, insolvent reinsurers, financial strength of solvent reinsurers based on AM Best Ratings and other relevant factors. The allowance for expected credit losses related to the Company's reinsurance receivables was $9.0 million at March 31, 2024 and December 31, 2023.

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