W.R. Berkley Increase (Decrease) in Deferred Policy Acquisition Costs decreased by 22.1% to $10.38M in Q1 2026 compared to the prior quarter. Year-over-year, this metric declined by 61.3%, from $26.82M to $10.38M. Over 3 years (FY 2021 to FY 2024), Increase (Decrease) in Deferred Policy Acquisition Costs shows a downward trend with a -8.1% CAGR.
An increase suggests high growth in new business acquisition, while a decrease may indicate lower new business volume or accelerated amortization.
Reflects the change in capitalized costs associated with acquiring new insurance policies, such as commissions and under...
Common in insurance accounting to align expenses with the revenue recognition of long-duration contracts.
other_increase_decrease_in_deferred_policy_acquisition_costs| Q2 '21 | Q3 '21 | Q4 '21 | Q1 '22 | Q2 '22 | Q3 '22 | Q4 '22 | Q1 '23 | Q2 '23 | Q3 '23 | Q4 '23 | Q1 '24 | Q2 '24 | Q3 '24 | Q4 '24 | Q1 '25 | Q2 '25 | Q3 '25 | Q1 '26 | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Value | $33.55M | $36.01M | $13.53M | $39.22M | $38.34M | $15.16M | $0.00 | $23.73M | $44.69M | $24.86M | $6.12M | $28.28M | $49.49M | $16.62M | $0.00 | $26.82M | $38.75M | $13.33M | $10.38M |
| QoQ Change | — | +7.3% | -62.4% | +189.8% | -2.2% | -60.5% | -100.0% | — | +88.3% | -44.4% | -75.4% | +362.4% | +75.0% | -66.4% | -100.0% | — | +44.5% | -65.6% | -22.1% |
| YoY Change | — | — | — | — | +14.3% | -57.9% | -100.0% | -39.5% | +16.6% | +63.9% | — | +19.2% | +10.7% | -33.1% | -100.0% | -5.2% | -21.7% | -19.8% | -61.3% |