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11. Property and Casualty Insurance Activity (Details 1) - USD ($) | Dec. 31, 2019 | Dec. 31, 2018
--- | --- | ---
Unearned premiums | $ 90,383,238 | $ 79,032,131
Gross Liability |  |
Case-basis reserves | 48,688,643 | 35,812,037
Loss adjustment expenses | 12,606,236 | 9,102,862
IBNR reserves | 19,203,732 | 11,282,207
Recoverable on paid losses | 0 | 0
Total loss and loss adjustment expenses | 80,498,611 | 56,197,106
Reinsurance Receivables |  |
Case-basis reserves | 12,894,469 | 12,283,616
Loss adjustment expenses | 1,416,686 | 1,433,170
IBNR reserves | 1,417,070 | 1,954,461
Recoverable on unpaid losses | 15,728,225 | 15,671,247
Recoverable on paid losses | 5,384,325 | 4,453,298
Total loss and loss adjustment expenses | 21,112,550 | 20,124,545
Unearned premiums | 19,637,988 | 6,242,570
Total reinsurance receivables | $ 40,750,538 | $ 26,367,115

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- Definition The amount needed to reflect the estimated ultimate cost of settling claims relating to insured events that have occurred on or before the balance sheet date, whether or not reported to the insurer at that date. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 40 -Section 50 -Paragraph 3 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=116884095&loc=d3e14764-158437 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 40 -Section 50 -Paragraph 3 -Subparagraph (cc) -URI http://asc.fasb.org/extlink&oid=116884095&loc=d3e14764-158437 + Details
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- Definition Carrying amount of premiums written on insurance contracts that have not been earned as of the balance sheet date. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03(a)(13)(a)(2)) -URI http://asc.fasb.org/extlink&oid=119400593&loc=d3e572229-122910 + Details
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