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Restricted Available-for-Sale Investments | 3 Months Ended
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Mar. 31, 2026
Investments, Debt and Equity Securities [Abstract] |
Restricted Available-for-Sale Investments | Note 4. Restricted Available-for-Sale Investments The following tables reconcile the amortized cost, gross unrealized gains and losses included in accumulated other comprehensive income or loss, and estimated fair value of the Company’s restricted AFS investments as of the periods indicated:
|  | March 31, 2026 |
Dollars in thousands |  | Amortized Cost |  |  | Gross Unrealized Gains |  |  | Gross Unrealized Losses |  |  | Estimated Fair Value |
Restricted investments |  | $ | 24,428 |  |  | $ | — |  |  | $ | (38 | ) |  | $ | 24,390 |
|  | December 31, 2025 |
Dollars in thousands |  | Amortized Cost |  |  | Gross Unrealized Gains |  |  | Gross Unrealized Losses |  |  | Estimated Fair Value |
Restricted investments |  | $ | 24,213 |  |  | $ | — |  |  | $ | (2 | ) |  | $ | 24,211 |
The following tables include the gross unrealized losses and estimated fair values of restricted AFS investments that were in a continuous unrealized loss position, for which no allowance for credit loss has been recorded, as of the periods indicated:
|  | March 31, 2026 |
|  | Less than 12 Months |  |  | 12 Months or Longer |  |  | Total |
Dollars in thousands |  | Estimated Fair Value |  |  | Gross Unrealized Losses |  |  | Estimated Fair Value |  |  | Gross Unrealized Losses |  |  | Estimated Fair Value |  |  | Gross Unrealized Losses |
Restricted investments |  | $ | 24,390 |  |  | $ | (38 | ) |  | $ | — |  |  | $ | — |  |  | $ | 24,390 |  |  | $ | (38 | )
|  | December 31, 2025 |
|  | Less than 12 Months |  |  | 12 Months or Longer |  |  | Total |
Dollars in thousands |  | Estimated Fair Value |  |  | Gross Unrealized Losses |  |  | Estimated Fair Value |  |  | Gross Unrealized Losses |  |  | Estimated Fair Value |  |  | Gross Unrealized Losses |
Restricted investments |  | $ | 22,000 |  |  | $ | (2 | ) |  | $ | — |  |  | $ | — |  |  | $ | 22,000 |  |  | $ | (2 | )
The restricted AFS investments consist of U.S. Treasuries which are measured at fair value and include accrued interest receivables of $38 thousand and $13 thousand as of March 31, 2026 and December 31, 2025, respectively. The investments consist of highly rated securities backed by the U.S. federal government. As a result, the Company has not recorded an allowance for credit losses related to the restricted AFS investments. The following table includes the amortized cost and estimated fair values of restricted AFS investments by contractual maturity as of the period indicated:
|  | March 31, 2026 |
Dollars in thousands |  | Amortized Cost |  |  | Estimated Fair Value |
Due in one year |  | $ | 24,428 |  |  | $ | 24,390 |
Due within one year to five years |  |  | — |  |  |  | — |
Due within five years to ten years |  |  | — |  |  |  | — |
Due after ten years |  |  | — |  |  |  | — |
Total |  | $ | 24,428 |  |  | $ | 24,390 |
The Company ha d no gross realized gains or losses d uring the three months ended March 31, 2026 and 2025, respectively. For additional information on the Company's restricted AFS investments, see Note 8, "Fair Value Measurements."

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