| Schedule of disposal groups, including discontinued operations, balance sheet, income statement disclosures |
The classes of assets and liabilities to be sold and classified as held for sale as of June 30, 2019 and December 31, 2018 comprise: | | | | | | | | | | | | June 30, 2019 | | December 31, 2018 | ASSETS | | | | | Fixed maturities, available-for-sale, at fair value | | $ | — |
| | $ | 63,560 |
| Restricted cash and cash equivalents | | — |
| | 6,113 |
| Reinsurance balances receivable, net | | 689 |
| | 689 |
| Reinsurance recoverable on unpaid losses | | 65,320 |
| | 70,158 |
| Other assets | | — |
| | 33,955 |
| Total assets held for sale | | $ | 66,009 |
| | $ | 174,475 |
| LIABILITIES | | | | | Reserve for loss and loss adjustment expenses | | $ | 65,320 |
| | $ | 76,521 |
| Accrued expenses and other liabilities | | 689 |
| | 79,440 |
| Total liabilities held for sale | | $ | 66,009 |
| | $ | 155,961 |
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The following table summarizes the major classes of line items constituting the results from discontinued operations for the three and six months ended June 30, 2019 and 2018, respectively, presented in the Condensed Consolidated Statements of Income: | | | | | | | | | | | | | | | | | | | | For the Three Months Ended June 30, | | For the Six Months Ended June 30, | | | 2019 | | 2018 | | 2019 | | 2018 | Gross premiums written | | $ | — |
| | $ | 132,710 |
| | $ | — |
| | $ | 362,022 |
| Net premiums written | | $ | — |
| | $ | 124,560 |
| | $ | — |
| | $ | 351,242 |
| Net premiums earned | | $ | — |
| | $ | 162,958 |
| | $ | — |
| | $ | 331,577 |
| Other revenue | | — |
| | — |
| | 62 |
| | — |
| Net investment income | | — |
| | 10,053 |
| | — |
| | 20,054 |
| Net loss and loss adjustment expenses | | 6,363 |
| | (121,553 | ) | | 6,363 |
| | (241,671 | ) | Commission and other acquisition expenses | | — |
| | (35,965 | ) | | — |
| | (77,951 | ) | General and administrative expenses | | (815 | ) | | (4,714 | ) | | (1,832 | ) | | (8,993 | ) | Amortization of intangible assets | | — |
| | (462 | ) | | — |
| | (924 | ) | Income from discontinued operations before income taxes | | 5,548 |
| | 10,317 |
| | 4,593 |
| | 22,092 |
| Loss on disposal of discontinued operations | | (23,077 | ) | | — |
| | (25,474 | ) | | — |
| Income tax expense | | (1,169 | ) | | (2,102 | ) | | (1,169 | ) | | (3,882 | ) | (Loss) income from discontinued operations, net of income tax | | $ | (18,698 | ) | | $ | 8,215 |
| | $ | (22,050 | ) | | $ | 18,210 |
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