XML 69 R45.htm IDEA: XBRL DOCUMENT
v3.25.3

Deferred Policy Acquisition Costs and Cost of Insurance Acquired - Schedule of DAC (Details) - USD ($) $ in Thousands | 3 Months Ended | 9 Months Ended
--- | --- | ---
Sep. 30, 2025 | Sep. 30, 2024 | Sep. 30, 2025 | Sep. 30, 2024
Movement Analysis of Deferred Policy Acquisition Costs [Roll Forward] |  |  |  |
Beginning balance |  |  | $ 199,635 | $ 175,768
Capitalizations |  |  | 28,543 | 29,304
Amortization expense | $ (4,795) | $ (4,493) | (14,055) | (12,804)
Ending balance | 214,123 | 192,268 | 214,123 | 192,268
Permanent |  |  |  |
Movement Analysis of Deferred Policy Acquisition Costs [Roll Forward] |  |  |  |
Beginning balance |  |  | 170,381 | 148,832
Capitalizations |  |  | 25,324 | 25,765
Amortization expense |  |  | (12,529) | (11,461)
Ending balance | 183,176 | 163,136 | 183,176 | 163,136
Permanent Limited Pay |  |  |  |
Movement Analysis of Deferred Policy Acquisition Costs [Roll Forward] |  |  |  |
Beginning balance |  |  | 27,539 | 24,639
Capitalizations |  |  | 2,857 | 3,112
Amortization expense |  |  | (1,172) | (1,063)
Ending balance | 29,224 | 26,688 | 29,224 | 26,688
Other Business |  |  |  |
Movement Analysis of Deferred Policy Acquisition Costs [Roll Forward] |  |  |  |
Beginning balance |  |  | 1,715 | 2,297
Capitalizations |  |  | 362 | 427
Amortization expense |  |  | (354) | (280)
Ending balance | 1,723 | 2,444 | 1,723 | 2,444
Life Insurance: |  |  |  |
Movement Analysis of Deferred Policy Acquisition Costs [Roll Forward] |  |  |  |
Beginning balance |  |  | 141,660 | 120,840
Capitalizations |  |  | 24,544 | 24,262
Amortization expense |  |  | (11,862) | (10,781)
Ending balance | 154,342 | 134,321 | 154,342 | 134,321
Life Insurance: | Permanent |  |  |  |
Movement Analysis of Deferred Policy Acquisition Costs [Roll Forward] |  |  |  |
Beginning balance |  |  | 124,725 | 105,552
Capitalizations |  |  | 22,135 | 21,792
Amortization expense |  |  | (10,804) | (9,763)
Ending balance | 136,056 | 117,581 | 136,056 | 117,581
Life Insurance: | Permanent Limited Pay |  |  |  |
Movement Analysis of Deferred Policy Acquisition Costs [Roll Forward] |  |  |  |
Beginning balance |  |  | 16,388 | 14,075
Capitalizations |  |  | 2,207 | 2,220
Amortization expense |  |  | (852) | (740)
Ending balance | 17,743 | 15,555 | 17,743 | 15,555
Life Insurance: | Other Business |  |  |  |
Movement Analysis of Deferred Policy Acquisition Costs [Roll Forward] |  |  |  |
Beginning balance |  |  | 547 | 1,213
Capitalizations |  |  | 202 | 250
Amortization expense |  |  | (206) | (278)
Ending balance | 543 | 1,185 | 543 | 1,185
Home Service Insurance: |  |  |  |
Movement Analysis of Deferred Policy Acquisition Costs [Roll Forward] |  |  |  |
Beginning balance |  |  | 57,975 | 54,928
Capitalizations |  |  | 3,999 | 5,042
Amortization expense |  |  | (2,193) | (2,023)
Ending balance | 59,781 | 57,947 | 59,781 | 57,947
Home Service Insurance: | Permanent |  |  |  |
Movement Analysis of Deferred Policy Acquisition Costs [Roll Forward] |  |  |  |
Beginning balance |  |  | 45,656 | 43,280
Capitalizations |  |  | 3,189 | 3,973
Amortization expense |  |  | (1,725) | (1,698)
Ending balance | 47,120 | 45,555 | 47,120 | 45,555
Home Service Insurance: | Permanent Limited Pay |  |  |  |
Movement Analysis of Deferred Policy Acquisition Costs [Roll Forward] |  |  |  |
Beginning balance |  |  | 11,151 | 10,564
Capitalizations |  |  | 650 | 892
Amortization expense |  |  | (320) | (323)
Ending balance | 11,481 | 11,133 | 11,481 | 11,133
Home Service Insurance: | Other Business |  |  |  |
Movement Analysis of Deferred Policy Acquisition Costs [Roll Forward] |  |  |  |
Beginning balance |  |  | 1,168 | 1,084
Capitalizations |  |  | 160 | 177
Amortization expense |  |  | (148) | (2)
Ending balance | $ 1,180 | $ 1,259 | $ 1,180 | $ 1,259

X
- Definition Amount of amortization expense (reversal of expense) for deferred policy acquisition costs. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Topic 944 -SubTopic 605 -Name Accounting Standards Codification -Section 55 -Paragraph 14 -Publisher FASB -URI https://asc.fasb.org/1943274/2147477548/944-605-55-14 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Topic 944 -SubTopic 605 -Name Accounting Standards Codification -Section 55 -Paragraph 11 -Publisher FASB -URI https://asc.fasb.org/1943274/2147477548/944-605-55-11 Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 944 -SubTopic 20 -Name Accounting Standards Codification -Section 45 -Paragraph 2 -Subparagraph (d) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479868/944-20-45-2 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 944 -SubTopic 40 -Name Accounting Standards Codification -Section 65 -Paragraph 2 -Subparagraph (g)(1) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480016/944-40-65-2 Reference 5: http://fasb.org/us-gaap/role/ref/otherTransitionRef -Topic 944 -SubTopic 30 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479432/944-30-50-2 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Topic 944 -SubTopic 30 -Name Accounting Standards Codification -Section 50 -Paragraph 2B -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479432/944-30-50-2B Reference 7: http://www.xbrl.org/2003/role/exampleRef -Topic 944 -SubTopic 30 -Name Accounting Standards Codification -Section 55 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479401/944-30-55-2 Reference 8: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 230 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 28 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482740/230-10-45-28 Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Topic 944 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-04(7)(a)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147477250/944-220-S99-1 Reference 10: http://www.xbrl.org/2003/role/disclosureRef -Topic 944 -SubTopic 30 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479432/944-30-50-1 Reference 11: http://www.xbrl.org/2003/role/disclosureRef -Topic 220 -SubTopic 40 -Name Accounting Standards Codification -Section 50 -Paragraph 22 -Subparagraph (u) -Publisher FASB -URI https://asc.fasb.org/1943274/2147476148/220-40-50-22 + Details
Name: | us-gaap_DeferredPolicyAcquisitionCostAmortizationExpense
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount of deferred policy acquisition cost capitalized on contract remaining in force. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Topic 944 -SubTopic 605 -Name Accounting Standards Codification -Section 55 -Paragraph 14 -Publisher FASB -URI https://asc.fasb.org/1943274/2147477548/944-605-55-14 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Topic 944 -SubTopic 605 -Name Accounting Standards Codification -Section 55 -Paragraph 11 -Publisher FASB -URI https://asc.fasb.org/1943274/2147477548/944-605-55-11 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 944 -SubTopic 40 -Name Accounting Standards Codification -Section 65 -Paragraph 2 -Subparagraph (g)(1) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480016/944-40-65-2 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 944 -SubTopic 30 -Name Accounting Standards Codification -Section 50 -Paragraph 2B -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479432/944-30-50-2B Reference 5: http://www.xbrl.org/2003/role/exampleRef -Topic 944 -SubTopic 30 -Name Accounting Standards Codification -Section 55 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479401/944-30-55-2 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Topic 944 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03(a)(7)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147478777/944-210-S99-1 Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Name Accounting Standards Codification -Section 45 -Paragraph 1 -SubTopic 825 -Topic 944 -Publisher FASB -URI https://asc.fasb.org/1943274/2147478219/944-825-45-1 Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Topic 944 -SubTopic 30 -Name Accounting Standards Codification -Section 50 -Paragraph 2B -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479432/944-30-50-2B + Details
Name: | us-gaap_DeferredPolicyAcquisitionCosts
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount of deferred policy acquisition cost capitalized. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 944 -SubTopic 30 -Name Accounting Standards Codification -Section 50 -Paragraph 2B -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479432/944-30-50-2B Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 944 -SubTopic 40 -Name Accounting Standards Codification -Section 65 -Paragraph 2 -Subparagraph (g)(1) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480016/944-40-65-2 Reference 3: http://www.xbrl.org/2003/role/exampleRef -Topic 944 -SubTopic 30 -Name Accounting Standards Codification -Section 55 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479401/944-30-55-2 + Details
Name: | us-gaap_DeferredPolicyAcquisitionCostsAdditions
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition A roll forward is a reconciliation of a concept from the beginning of a period to the end of a period. + References No definition available. + Details
Name: | us-gaap_MovementAnalysisOfDeferredPolicyAcquisitionCostsRollForward
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | srt_ProductOrServiceAxis=cia_PermanentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_ProductOrServiceAxis=cia_PermanentLimitedPayMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_ProductOrServiceAxis=cia_OtherBusinessMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_StatementBusinessSegmentsAxis=cia_LifeInsuranceBusinessSegmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_StatementBusinessSegmentsAxis=cia_HomeServiceInsuranceSegmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |