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NI Holdings NODK All Other — Deferred Policy Acquisition Costs Impairment Loss
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Where this comes from
Reported directly by NI Holdings in its filing.
Tagged under the XBRL concept us-gaap:DeferredPolicyAcquisitionCostsImpairmentLoss.
The source filing: NI Holdings’s 10-Q, filed August 7, 2026.
- Filed
- Aug 7, 2026, 4:06 PM EDT
- Fiscal quarter
- Q2 FY2026
- Calendar quarter
- Q2 2026
- Accession
- 0001174947-26-000777
| Line item | Private Passenger Auto | Non-Standard Auto | Home and Farm | Crop | All Other | Total |
|---|---|---|---|---|---|---|
| Combined ratio | 91.7% | (64.2%) | 144.5% | 91.8% | 55.2% | 107.7% |
| Balances at June 30, 2026: | ||||||
| Premiums and agents’ balances receivable | $26,595 | $15 | $12,479 | $34,763 | $3,937 | $77,789 |
| Deferred policy acquisition costs | 7,099 | 16 | 11,276 | 1,815 | 1,689 | 21,895 |
| Reinsurance recoverables on losses | 670 | — | 2,536 | 2,423 | 6,812 | 12,441 |
| Receivable from Federal Crop Insurance Corporation | — | — | — | 16,380 | — | 16,380 |
| Unpaid losses and loss adjustment expenses | 30,808 | 45,688 | 35,826 | 11,155 | 11,280 | 134,757 |
| Unearned premiums | 38,478 | 392 | 61,393 | 22,963 | 9,198 | 132,424 |
Item 1. - Financial Statements
FAQ
- What is NI Holdings's all other — deferred policy acquisition costs impairment loss?
- NI Holdings (NODK) reported all other — deferred policy acquisition costs impairment loss of $154K in Q2 2026.
- How has NI Holdings's all other — deferred policy acquisition costs impairment loss changed year-over-year?
- NI Holdings's all other — deferred policy acquisition costs impairment loss decreased by 89.4% year-over-year, from $1.46M to $154K.
- What does all other — deferred policy acquisition costs impairment loss mean?
- Represents the write-down of capitalized costs associated with acquiring new insurance policies when the expected future revenue is no longer sufficient to recover these costs. High impairment losses may signal poor policy profitability or aggressive initial capitalization.
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