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Deferred Policy Acquisition Costs and Deferred Ceding Commission Revenue (Tables) | 12 Months Ended
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Dec. 31, 2022
Deferred Policy Acquisition Costs and Deferred Ceding Commission Revenue |
Schedule of acquisition costs incurred |
|  | Years ended |
|  | December 31, |
|  | 2022 |  |  | 2021 |
Net deferred policy acquisition costs, net of deferred ceding commission revenue, beginning of year |  | $ | 12,490,479 |  |  | $ | 20,048,996 |
Cost incurred and deferred: |  |  |  |  |  |  |  |
Commissions and brokerage |  |  | 36,354,386 |  |  |  | 35,128,938 |
Other underwriting and policy acquisition costs |  |  | 9,154,706 |  |  |  | 8,841,557 |
Ceding commission revenue |  |  | (7,236,720 | ) |  |  | (7,257,909 | )
Net deferred policy acquisition costs |  |  | 38,272,372 |  |  |  | 36,712,586 |
Additional deferred ceding commission revenue due to inception of quota share |  |  | - |  |  |  | (9,686,577 | )
Amortization |  |  | (37,562,967 | ) |  |  | (34,584,526 | )
|  |  | 709,405 |  |  |  | (7,558,517 | )
Net deferred policy acquisition costs, net of deferred ceding commission revenue, end of year |  | $ | 13,199,884 |  |  | $ | 12,490,479 |
Schedule of Ending balances for deferred acquisition costs and deferred ceding commission revenue |
|  | December 31, |
|  | 2022 |  |  | 2021 |
Deferred policy acquisition costs |  | $ | 23,819,453 |  |  | $ | 22,238,987 |
Deferred ceding commission revenue |  |  | (10,619,569 | ) |  |  | (9,748,508 | )
Balance at end of period |  | $ | 13,199,884 |  |  | $ | 12,490,479 |

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