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8. Deferred Policy Acquisition Costs and Deferred Ceding Commission Revenue (Details) - USD ($) | 12 Months Ended
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Dec. 31, 2019 | Dec. 31, 2018
Deferred Policy Acquisition Costs Disclosures [Abstract] |  |
Net deferred policy acquisition costs, net of ceding commission revenue, beginning of year | $ 15,221,060 | $ 10,580,824
Cost incurred and deferred: |  |
Commission and brokerage | 32,541,094 | 27,687,907
Other underwriting and policy acquisition costs | 9,423,340 | 8,227,992
Ceding commission revenue | (10,495,091) | (5,166,193)
Net deferred policy acquisition costs | 31,469,343 | 30,749,706
Return of deferred ceding commission revenue due to reduction of quota share | 0 | (2,413,273)
Amortization | (33,791,423) | (23,696,197)
Deferred acquisition costs | (2,322,080) | 4,640,236
Net deferred policy acquisition costs, net of ceding commission revenue, end of year | $ 12,898,980 | $ 15,221,060

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