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Property and Casualty Insurance Activity (Details 8) - USD ($) | 3 Months Ended | 9 Months Ended
--- | --- | ---
Sep. 30, 2021 | Sep. 30, 2020 | Sep. 30, 2021 | Sep. 30, 2020
Fair Value of Financial Instruments and Real Estate |  |  |  |
Provisional ceding commissions earned | $ 40,578 | $ 3,460,768 | $ 135,666 | $ 10,621,804
Contingent ceding commissions earned | (47,854) | (11,994) | (98,266) | 138,283
Total commissions earned | $ (7,276) | $ 3,448,774 | $ 37,400 | $ 10,760,087

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- Definition The expense incurred by an insurance company to persons or entities for generating or placing insurance or investment contracts with the company, usually determined as a percentage of policy or contract premiums. Excludes advances or draws to be applied against commissions earned. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 220 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03.7(a)) -URI http://asc.fasb.org/extlink&oid=120400993&loc=SL114874131-224263 + Details
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