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NI Holdings NODK Home And Farm — 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 home and farm — deferred policy acquisition costs impairment loss?
- NI Holdings (NODK) reported home and farm — deferred policy acquisition costs impairment loss of $695K in Q2 2026.
- How has NI Holdings's home and farm — deferred policy acquisition costs impairment loss changed year-over-year?
- NI Holdings's home and farm — deferred policy acquisition costs impairment loss decreased by 93.4% year-over-year, from $10.52M to $695K.
- What does home and farm — deferred policy acquisition costs impairment loss mean?
- This represents the write-down or impairment of costs associated with acquiring new home and farm insurance policies that are no longer expected to be recovered through future premiums. An increase in this metric suggests that the segment is facing challenges in maintaining the profitability of its existing book of business. It serves as a warning sign of potential future underwriting losses.
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