| Schedule of Goodwill |
The table below presents the changes in the carrying amount of goodwill and accumulated impairment losses by reporting unit for the nine months ended September 30, 2024 and year ended December 31, 2023: | | | | | | | | | | | | | | | | | | | | | | | | | Reporting Unit | | | | (In thousands) | Specialty P&C | | Workers' Compensation Insurance | | Segregated Portfolio Cell Reinsurance | | Total | At September 30, 2024: | | | | | | | | Goodwill, gross | $ | 161,115 | | | $ | 44,110 | | | $ | 5,500 | | | $ | 210,725 | | | Accumulated impairment losses* | (161,115) | | | (44,110) | | | — | | | (205,225) | | Goodwill, net | $ | — | | | $ | — | | | $ | 5,500 | | | $ | 5,500 | | | | | | | | | | Goodwill, net as of January 1, 2023 | $ | — | | | $ | 44,110 | | | $ | 5,500 | | | $ | 49,610 | | Impairment losses | — | | | (44,110) | | | — | | | (44,110) | | Goodwill, net as of December 31, 2023 | — | | | — | | | 5,500 | | | 5,500 | | Impairment losses | — | | | — | | | — | | | — | | Goodwill, net as of September 30, 2024 | $ | — | | | $ | — | | | $ | 5,500 | | | $ | 5,500 | | *Accumulated impairment losses include the $44.1 million impairment loss recognized in relation to the Workers' Compensation Insurance reporting unit during the third quarter of 2023 and the $161.1 million impairment loss recognized during the third quarter of 2020 in relation to the Specialty P&C reporting unit. |
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