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v3.23.2

Accounting Changes in Assets and Liabilities under ASU 2018-12 (Details) - USD ($) |  | 6 Months Ended |
--- | --- | --- | ---
Dec. 31, 2020 | Jun. 30, 2023 | Jun. 30, 2022 | Dec. 31, 2022
Liability for Future Policy Benefits |  |  |  |
Post-adoption liability, ending balance | $ 1,613,279,000 |  |  |
Fixed Annuity Liability |  |  |  |
Beginning balance |  | $ 0 |  |
Ending balance | 81,730,000 |  |  |
Deferred Acquisition Costs |  |  |  |
Beginning balance |  | 162,927,000 | $ 152,418,000 |
Ending balance | 143,123,000 | 168,341,000 | 156,356,000 |
Cost of Insurance Acquired |  |  |  |
Beginning balance |  | 10,647,000 | 11,268,000 |
Ending balance | 12,025,000 |  |  |
Retained earnings (accumulated deficit) |  | 27,307,000 |  | $ 16,309,000
Accumulated other comprehensive income (loss), net of tax |  | (128,363,000) |  | (137,044,000)
Effect of Modified Retrospective Application Accounting Standards Update 2018-12 |  |  |  |
Cost of Insurance Acquired |  |  |  |
Retained earnings (accumulated deficit) | (100,000) |  |  |
Accumulated other comprehensive income (loss), net of tax | (316,800,000) |  |  |
Life Insurance: |  |  |  |
Liability for Future Policy Benefits |  |  |  |
Pre-adoption liability, beginning balance |  | 1,143,027,000 | 1,408,961,000 |
Change in discount rate assumptions |  | (10,724,000) | (6,694,000) |
Effect of reserve changes |  | (21,252,000) | (18,925,000) |
Post-adoption liability, ending balance | 1,249,202,000 | 1,152,541,000 | 1,196,665,000 |
Fixed Annuity Liability |  |  |  |
Ending balance | 60,027,000 |  |  |
Deferred Acquisition Costs |  |  |  |
Beginning balance |  | 113,484,000 | 107,702,000 |
Ending balance | 103,064,000 | 115,972,000 | 109,345,000 |
Cost of Insurance Acquired |  |  |  |
Beginning balance |  | 1,461,000 | 1,584,000 |
Ending balance | 1,734,000 |  |  |
Home Service Insurance: |  |  |  |
Liability for Future Policy Benefits |  |  |  |
Pre-adoption liability, beginning balance |  | 316,707,000 | 427,921,000 |
Change in discount rate assumptions |  | (6,174,000) | (3,809,000) |
Effect of reserve changes |  | (4,971,000) | (2,395,000) |
Post-adoption liability, ending balance | 364,077,000 | 326,504,000 | 334,911,000 |
Fixed Annuity Liability |  |  |  |
Ending balance | 21,703,000 |  |  |
Deferred Acquisition Costs |  |  |  |
Beginning balance |  | 49,443,000 | 44,716,000 |
Ending balance | 40,059,000 | 52,369,000 | 47,011,000 |
Cost of Insurance Acquired |  |  |  |
Beginning balance |  | 9,186,000 | $ 9,684,000 |
Ending balance | 10,291,000 |  |  |
Previously Reported |  |  |  |
Liability for Future Policy Benefits |  |  |  |
Post-adoption liability, ending balance | 1,242,886,000 |  |  |
Fixed Annuity Liability |  |  |  |
Beginning balance |  | 91,234,000 |  |
Ending balance | 78,304,000 |  |  |
Deferred Acquisition Costs |  |  |  |
Beginning balance |  | 140,167,000 |  |
Ending balance | 104,913,000 |  |  |
Cost of Insurance Acquired |  |  |  |
Ending balance | 11,541,000 |  |  |
Retained earnings (accumulated deficit) |  |  |  | (52,203,000)
Accumulated other comprehensive income (loss), net of tax |  |  |  | (195,279,000)
Previously Reported | Life Insurance: |  |  |  |
Liability for Future Policy Benefits |  |  |  |
Post-adoption liability, ending balance | 987,373,000 |  |  |
Fixed Annuity Liability |  |  |  |
Ending balance | 60,027,000 |  |  |
Deferred Acquisition Costs |  |  |  |
Ending balance | 94,771,000 |  |  |
Cost of Insurance Acquired |  |  |  |
Ending balance | 1,734,000 |  |  |
Previously Reported | Home Service Insurance: |  |  |  |
Liability for Future Policy Benefits |  |  |  |
Post-adoption liability, ending balance | 255,513,000 |  |  |
Fixed Annuity Liability |  |  |  |
Ending balance | 18,277,000 |  |  |
Deferred Acquisition Costs |  |  |  |
Ending balance | 10,142,000 |  |  |
Cost of Insurance Acquired |  |  |  |
Ending balance | 9,807,000 |  |  |
Revision of Prior Period, Accounting Standards Update, Adjustment |  |  |  |
Liability for Future Policy Benefits |  |  |  |
Change in discount rate assumptions | 370,291,000 |  |  |
Effect of reserve changes | 102,000 |  |  |
Fixed Annuity Liability |  |  |  |
Beginning balance |  | (91,234,000) |  |
Ending balance | 3,426,000 |  |  |
Deferred Acquisition Costs |  |  |  |
Beginning balance |  | $ 22,760,000 |  |
Impact of flooring cohorts at zero | 35,000 |  |  |
Ending balance | 38,175,000 |  |  |
Cost of Insurance Acquired |  |  |  |
Ending balance | 484,000 |  |  |
Retained earnings (accumulated deficit) |  |  |  | 68,512,000
Accumulated other comprehensive income (loss), net of tax |  |  |  | $ 58,235,000
Revision of Prior Period, Accounting Standards Update, Adjustment | Life Insurance: |  |  |  |
Liability for Future Policy Benefits |  |  |  |
Change in discount rate assumptions | 261,823,000 |  |  |
Effect of reserve changes | 6,000 |  |  |
Fixed Annuity Liability |  |  |  |
Ending balance | 0 |  |  |
Deferred Acquisition Costs |  |  |  |
Impact of flooring cohorts at zero | 23,000 |  |  |
Ending balance | 8,270,000 |  |  |
Cost of Insurance Acquired |  |  |  |
Ending balance | 0 |  |  |
Revision of Prior Period, Accounting Standards Update, Adjustment | Home Service Insurance: |  |  |  |
Liability for Future Policy Benefits |  |  |  |
Change in discount rate assumptions | 108,468,000 |  |  |
Effect of reserve changes | 96,000 |  |  |
Fixed Annuity Liability |  |  |  |
Ending balance | 3,426,000 |  |  |
Deferred Acquisition Costs |  |  |  |
Impact of flooring cohorts at zero | 12,000 |  |  |
Ending balance | 29,905,000 |  |  |
Cost of Insurance Acquired |  |  |  |
Ending balance | $ 484,000 |  |  |

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