| Accounting Changes and Error Corrections [Text Block] | RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS The Company has restated its previously reported unaudited consolidated financial statements for the three and nine months ended September 30, 2018 and September 30, 2017 . The restatements reflect corrections of errors identified in connection with the preparation of the consolidated financial statements for the year ended December 31, 2018, and relate primarily to i) the reclassification of certain investments acquired from Mendota Insurance Company and Mendakota Casualty Company on October 18, 2018 from assets held for sale to equity investments, limited liability investments, limited liability investments, at fair value and other investments in the consolidated balance sheet; and the reclassification of investment income, related to these investments, from loss from discontinued operations, net of taxes to net investment income, net realized losses and gain on change in fair value of equity investments in the consolidated statement of operations in the consolidated statement of operations ("Error 1"); ii) the consolidation of certain limited liability investments that had previously been accounted for under the equity method of accounting ("Error 2"); and iii) the reclassification from cash and cash equivalents to restricted cash in the consolidated balance sheets ("Error 3"). Correcting these errors increased the Company’s net loss by $0.1 million for the three months ended September 30, 2018 (a decrease to net loss of $0.0 million for the nine months ended September 30, 2018 ) and decreased the Company’s net loss by $0.2 million for the three months ended September 30, 2017 (an increase to net loss of $0.2 million for the nine months ended September 30, 2017 ). Along with restating our financial statements for the three and nine months ended September 30, 2018 and September 30, 2017 to correct the errors discussed above, the Company has recorded certain immaterial accounting adjustments related to the periods covered by this Form 10-Q/A. Recording these certain immaterial accounting adjustments decreased the Company’s net loss by $0.8 million for the three months ended September 30, 2018 (an increase to net loss of $1.4 million for the nine months ended September 30, 2018 ). For the three and nine months ended September 30, 2017 , recording these certain immaterial accounting adjustments decreased the Company’s net loss by $0.0 million and $0.2 million , respectively. Refer to the notes under the tables below for descriptions of these immaterial accounting adjustments. In addition to these items, certain other amounts have been reclassified in the consolidated statements of operations and consolidated balance sheet to conform to current year presentation. Such reclassifications had no impact on previously reported net loss or total shareholders' equity. The following table presents the effects of the error corrections, immaterial accounting adjustments and reclassifications on the Company’s consolidated balance sheet at September 30, 2018 : (in thousands) September 30, 2018 As Previously Reported Correction of Error 1 Correction of Error 2 Correction of Error 3 Immaterial Accounting Adjustments and Reclassifications As Restated Assets: Investments: Fixed maturities, at fair value $ 11,076 $ — $ — $ — $ — $ 11,076 Equity investments, at fair value 1,334 243 — — — 1,577 Limited liability investments 6,230 3,536 (3,710 ) — (740 ) (a), (b) 5,316 Limited liability investments, at fair value 4,529 3,455 23,580 — — 31,564 Investments in private companies, at adjusted cost — — 3,884 — 731 (a) 4,615 Real estate investments, at fair value — — 10,662 — — 10,662 Other investments, at cost which approximates fair value 1,917 1,399 — — — 3,316 Short-term investments, at cost which approximates fair value 151 — — — — 151 Total investments 25,237 8,633 34,416 — (9 ) 68,277 Cash and cash equivalents 23,591 — 456 (14,167 ) (835 ) (c) 9,045 Restricted cash — — — 14,167 — 14,167 Investment in investee 2,827 — — — — 2,827 Accrued investment income 194 — 165 — — 359 Service fee receivable 6,747 — — — 40 (d) 6,787 Other receivables 7,877 — 53 — 1,056 (c) 8,986 Deferred acquisition costs, net 6,899 — — — — 6,899 Property and equipment 104,196 — — — — 104,196 Goodwill 73,928 — — — 731 (e) 74,659 Intangible assets 84,359 — — — (569 ) (e) 83,790 Other assets 2,560 — — — — 2,560 Assets held for sale 133,365 (8,633 ) (12,698 ) — — 112,034 Total Assets $ 471,780 $ — $ 22,392 $ — $ 414 $ 494,586 Liabilities and Shareholders' Equity Liabilities: Accrued expenses and other liabilities $ 11,492 $ — $ 425 $ — $ (590 ) (c), (d), (e), (f), (g) $ 11,327 Income taxes payable 2,501 — — — — 2,501 Deferred service fees 46,275 — — — (290 ) (c), (d),(h) 45,985 Unpaid loss and loss adjustment expenses 2,292 — — — — 2,292 Bank loan 4,167 — — — — 4,167 Notes payable 183,561 — 16,873 — — 200,434 Subordinated debt, at fair value 53,614 — — — — 53,614 Net deferred income tax liabilities 28,472 — — — 26 (e) 28,498 Liabilities held for sale 107,076 — — — — 107,076 Total Liabilities 439,450 — 17,298 — (854 ) 455,894 Redeemable Class A preferred stock 5,486 — — — 471 (f) 5,957 Shareholders' Equity: Common stock — — — — — — Additional paid-in capital 354,141 — — — (627 ) (f) 353,514 Accumulated deficit (369,771 ) — (399 ) — 1,481 (b), (d),(e), (f), (g), (h) (368,689 ) Accumulated other comprehensive income 36,961 — 205 — — 37,166 Shareholders' equity attributable to common shareholders 21,331 — (194 ) — 854 21,991 Noncontrolling interests in consolidated subsidiaries 5,513 — 5,288 — (57 ) (c), (d) 10,744 Total Shareholders' Equity 26,844 — 5,094 — 797 32,735 Total Liabilities and Shareholders' Equity $ 471,780 $ — $ 22,392 $ — $ 414 $ 494,586 The following table presents the effects of the error corrections, immaterial accounting adjustments and reclassifications on the Company’s consolidated balance sheet at December 31, 2017: (in thousands) December 31, 2017 As Previously Reported in Exhibit 99.2 to the Form 8-K filed November 7, 2018 Correction of Error 1 Correction of Error 2 Correction of Error 3 Immaterial Accounting Adjustments and Reclassifications As Restated Assets: Investments: Fixed maturities, at fair value $ 14,541 $ — $ — $ — $ — $ 14,541 Equity investments, at fair value 4,476 113 — — — 4,589 Limited liability investments 4,922 6,113 (1,091 ) — (850 ) (a) 9,094 Limited liability investments, at fair value 5,771 4,545 21,895 — — 32,211 Investments in private companies, at adjusted cost — — 4,020 — 850 (a) 4,870 Real estate investments, at fair value — — 10,662 — — 10,662 Other investments, at cost which approximates fair value 2,321 1,400 — — — 3,721 Short-term investments, at cost which approximates fair value 151 — — — — 151 Total investments 32,182 12,171 35,486 — — 79,839 Cash and cash equivalents 20,774 — 310 (14,985 ) (722 ) (c) 5,377 Restricted cash — — — 14,985 — 14,985 Investment in investee 5,230 — — — — 5,230 Accrued investment income 331 — 176 — — 507 Service fee receivable 4,286 — — — 145 (d) 4,431 Other receivables 6,536 — (48 ) — 759 (c) 7,247 Deferred acquisition costs, net 6,325 — — — — 6,325 Property and equipment 108,008 — — — — 108,008 Goodwill 80,112 — — — 731 (e) 80,843 Intangible assets 80,062 — — — (616 ) (e) 79,446 Other assets 4,302 — — — — 4,302 Assets held for sale 136,452 (12,171 ) (14,136 ) — — 110,145 Total Assets $ 484,600 $ — $ 21,788 $ — $ 297 $ 506,685 Liabilities and Shareholders' Equity Liabilities: Accrued expenses and other liabilities $ 10,924 $ — $ 432 $ — $ (997 ) (c), (d),(f), (g) $ 10,359 Income taxes payable 2,644 — — — — 2,644 Deferred service fees 42,257 — — — (1,144 ) (c), (h) 41,113 Unpaid loss and loss adjustment expenses 1,329 — — — — 1,329 Bank loan 4,917 — — — — 4,917 Notes payable 186,469 — 17,179 — — 203,648 Subordinated debt, at fair value 52,105 — — — — 52,105 Net deferred income tax liabilities 28,745 — — — 18 (e) 28,763 Liabilities held for sale 105,900 — — — — 105,900 Total Liabilities 435,290 — 17,611 — (2,123 ) 450,778 Redeemable Class A preferred stock 5,461 — — — (281 ) (f) 5,180 Shareholders' Equity: Common stock — — — — — — Additional paid-in capital 356,021 — — — 150 (f) 356,171 Accumulated deficit (313,487 ) — (51 ) — 2,585 (d), (e), (f), (g), (h) (310,953 ) Accumulated other comprehensive loss (3,852 ) — — — — (3,852 ) Shareholders' equity attributable to common shareholders 38,682 — (51 ) — 2,735 41,366 Noncontrolling interests in consolidated subsidiaries 5,167 — 4,228 — (34 ) (d), (h) 9,361 Total Shareholders' Equity 43,849 — 4,177 — 2,701 50,727 Total Liabilities and Shareholders' Equity $ 484,600 $ — $ 21,788 $ — $ 297 $ 506,685 The following table presents the effects of the error corrections, immaterial accounting adjustments and reclassifications on the Company’s consolidated statement of operations for the three months ended September 30, 2018 : (in thousands) Three months ended September 30, 2018 As Previously Reported Correction of Error 1 Correction of Error 2 Correction of Error 3 Immaterial Accounting Adjustments and Reclassifications As Restated Revenues: Service fee and commission income $ 9,104 $ — $ — $ — $ 767 (h) $ 9,871 Rental income 3,341 — — — — 3,341 Other income (17 ) — — — — (17 ) Total revenues 12,428 — — — 767 13,195 Operating expenses: Claims authorized on vehicle service agreements 1,442 — — — — 1,442 Loss and loss adjustment expenses (19 ) — — — — (19 ) Commissions 971 — — — — 971 Cost of services sold 2,033 — — — — 2,033 General and administrative expenses 5,410 — 5 — (11 ) (d), (f) 5,404 Leased real estate segment interest expense 1,540 — — — — 1,540 Total operating expenses 11,377 — 5 — (11 ) 11,371 Operating income (loss) 1,051 — (5 ) — 778 1,824 Other revenues (expenses), net: Net investment (loss) income (84 ) (155 ) 352 — 516 (a) 629 Net realized losses (414 ) — — — — (414 ) Gain on change in fair value of equity investments 337 — — — — 337 Gain (loss) on change in fair value of limited liability investments, at fair value — — 385 — (516 ) (a) (131 ) Net change in unrealized gain on private company investments — — 19 — — 19 Non-operating other income 32 — (18 ) — — 14 Interest expense not allocated to segments (1,571 ) — (329 ) — — (1,900 ) Amortization of intangible assets (1,356 ) — — — 17 (e) (1,339 ) Loss on change in fair value of debt (1,450 ) — — — — (1,450 ) Equity in net loss of investee (339 ) — — — — (339 ) Total other revenues (expenses), net (4,845 ) (155 ) 409 — 17 (4,574 ) (Loss) income from continuing operations before income tax benefit (3,794 ) (155 ) 404 — 795 (2,750 ) Income tax benefit (147 ) — — — 3 (e) (144 ) (Loss) income from continuing operations (3,647 ) (155 ) 404 — 792 (2,606 ) Income (loss) from discontinued operations, net of taxes 740 155 (478 ) — — 417 Loss on disposal of discontinued operations, net of taxes (1,172 ) — — — — (1,172 ) Net (loss) income (4,079 ) — (74 ) — 792 (3,361 ) Less: net income attributable to noncontrolling interests in consolidated subsidiaries 110 — 104 — (14 ) (d), (h) 200 Less: dividends on preferred stock, net of tax 132 — — — 133 (f) 265 Net (loss) income attributable to common shareholders $ (4,321 ) $ — $ (178 ) $ — $ 673 $ (3,826 ) (Loss) earnings per share - continuing operations: Basic: $ (0.18 ) $ — $ 0.01 $ — $ 0.03 $ (0.14 ) Diluted: $ (0.18 ) $ — $ 0.01 $ — $ 0.03 $ (0.14 ) Loss per share - discontinued operations: Basic: $ (0.02 ) $ 0.01 $ (0.02 ) $ — $ — $ (0.03 ) Diluted: $ (0.02 ) $ 0.01 $ (0.02 ) $ — $ — $ (0.03 ) (Loss) income per share – net (loss) income attributable to common shareholders: Basic: $ (0.20 ) $ — $ (0.01 ) $ — $ 0.03 $ (0.18 ) Diluted: $ (0.20 ) $ — $ (0.01 ) $ — $ 0.03 $ (0.18 ) Weighted average shares outstanding (in ‘000s): Basic: 21,708 — — — — 21,708 Diluted: 21,708 — — — — 21,708 The following table presents the effects of the error corrections, immaterial accounting adjustments and reclassifications on the Company’s consolidated statement of operations for the three months ended September 30, 2017 : (in thousands) Three months ended September 30, 2017 As Previously Correction of Error 1 Correction of Error 2 Correction of Error 3 Immaterial Accounting Adjustments and Reclassifications As Restated Revenues: Service fee and commission income $ 7,670 $ — $ — $ — $ 17 (h) $ 7,687 Rental income 3,345 — — — — 3,345 Other income 93 — — — — 93 Total revenues 11,108 — — — 17 11,125 Operating expenses: Claims authorized on vehicle service agreements 1,387 — — — — 1,387 Loss and loss adjustment expenses 266 — — — — 266 Commissions 525 — — — — 525 Cost of services sold 1,951 — — — — 1,951 General and administrative expenses 6,515 — 15 — (8 ) (f) 6,522 Leased real estate segment interest expense 1,563 — — — — 1,563 Total operating expenses 12,207 — 15 — (8 ) 12,214 Operating income (loss) (1,099 ) — (15 ) — 25 (1,089 ) Other revenues (expenses), net: Net investment income (loss) 1,289 441 529 — (1,126 ) (a) 1,133 Gain on change in fair value of limited liability investments, at fair value — 913 409 — 1,126 (a) 2,448 Non-operating other income 599 — (17 ) — — 582 Interest expense not allocated to segments (1,261 ) — (341 ) — — (1,602 ) Amortization of intangible assets (286 ) — — — 17 (e) (269 ) Loss on change in fair value of debt (1,178 ) — — — — (1,178 ) Equity in net loss of investee (897 ) — — — — (897 ) Total other revenues (expenses), net (1,734 ) 1,354 580 — 17 217 (Loss) income from continuing operations before income tax expense (2,833 ) 1,354 565 — 42 (872 ) Income tax expense 120 — — — 4 (e) 124 (Loss) income from continuing operations (2,953 ) 1,354 565 — 38 (996 ) Income (loss) from discontinued operations, net of taxes 1,391 (1,354 ) (408 ) — — (371 ) Net (loss) income (1,562 ) — 157 — 38 (1,367 ) Less: net income attributable to noncontrolling interests in consolidated subsidiaries 79 — 114 — 2 (h) 195 Less: dividends on preferred stock, net of tax (115 ) — — — 518 (f) 403 Net (loss) income attributable to common shareholders $ (1,526 ) $ — $ 43 $ — $ (482 ) $ (1,965 ) (Loss) earnings per share - continuing operations: Basic: $ (0.14 ) $ 0.06 $ 0.03 $ — $ (0.02 ) $ (0.07 ) Diluted: $ (0.14 ) $ 0.06 $ 0.03 $ — $ (0.02 ) $ (0.07 ) Earnings (loss) per share - discontinued operations: Basic: $ 0.06 $ (0.06 ) $ (0.02 ) $ — $ — $ (0.02 ) Diluted: $ 0.06 $ (0.06 ) $ (0.02 ) $ — $ — $ (0.02 ) Loss per share – net loss attributable to common shareholders: Basic: $ (0.07 ) $ — $ — $ — $ (0.02 ) $ (0.09 ) Diluted: $ (0.07 ) $ — $ — $ — $ (0.02 ) $ (0.09 ) Weighted-average shares outstanding (in ‘000s): Basic: 21,559 — — — — 21,559 Diluted: 21,559 — — — — 21,559 The following table presents the effects of the error corrections, immaterial accounting adjustments and reclassifications on the Company’s consolidated statement of operations for the nine months ended September 30, 2018 : (in thousands) Nine months ended September 30, 2018 As Previously Reported Correction of Error 1 Correction of Error 2 Correction of Error 3 Immaterial Accounting Adjustments and Reclassifications As Restated Revenues: Service fee and commission income $ 28,938 $ — $ — $ — (556 ) (c), (h) $ 28,382 Rental income 10,033 — — — 1 10,034 Other income 304 — — — — 304 Total revenues 39,275 — — — (555 ) 38,720 Operating expenses: Claims authorized on vehicle service agreements 4,206 — — — — 4,206 Loss and loss adjustment expenses 1,628 — — — — 1,628 Commissions 2,843 — — — (125 ) (c) 2,718 Cost of services sold 5,749 — — — — 5,749 General and administrative expenses 20,078 — 29 — 68 (d), (f) 20,175 Leased real estate segment interest expense 4,638 — — — — 4,638 Total operating expenses 39,142 — 29 — (57 ) 39,114 Operating income (loss) 133 — (29 ) — (498 ) (394 ) Other revenues (expenses), net: Net investment (loss) income (697 ) (768 ) 1,419 — 2,323 (a), (b) 2,277 Net realized (losses) gains (405 ) 137 251 — — (17 ) Gain on change in fair value of equity investments 951 130 — — — 1,081 Gain (loss) on change in fair value of limited liability investments, at fair value — — 740 — (2,332 ) (a) (1,592 ) Net change in unrealized loss on private company investments — — (136 ) — — (136 ) Non-operating other income 1,019 — (52 ) — (932 ) (g) 35 Interest expense not allocated to segments (4,476 ) — (985 ) — — (5,461 ) Amortization of intangible assets (1,899 ) — — — 51 (e) (1,848 ) Loss on change in fair value of debt (2,511 ) — — — — (2,511 ) Gain on disposal of subsidiary 17 — — — — 17 Equity in net loss of investee (623 ) — — — — (623 ) Total other revenues (expenses), net (8,624 ) (501 ) 1,237 — (890 ) (8,778 ) (Loss) income from continuing operations before income tax expense (8,491 ) (501 ) 1,208 — (1,388 ) (9,172 ) Income tax expense 291 — — — 9 (e) 300 (Loss) income from continuing operations (8,782 ) (501 ) 1,208 — (1,397 ) (9,472 ) Income (loss) from discontinued operations, net of taxes 2,069 501 (1,173 ) — — 1,397 Loss on disposal of discontinued operations, net of taxes (7,800 ) — — — — (7,800 ) Net (loss) income (14,513 ) — 35 — (1,397 ) (15,875 ) Less: net income attributable to noncontrolling interests in consolidated subsidiaries 353 — 382 — (18 ) (d), (h) 717 Less: dividends on preferred stock, net of tax 391 — — — 386 (f) 777 Net loss attributable to common shareholders $ (15,257 ) $ — $ (347 ) $ — $ (1,765 ) $ (17,369 ) (Loss) earnings per share - continuing operations: Basic: $ (0.44 ) $ (0.02 ) $ 0.03 $ — $ (0.08 ) $ (0.51 ) Diluted: $ (0.44 ) $ (0.02 ) $ 0.03 $ — $ (0.08 ) $ (0.51 ) (Loss) earnings per share - discontinued operations: Basic: $ (0.26 ) $ 0.02 $ (0.05 ) $ — $ — $ (0.29 ) Diluted: $ (0.26 ) $ 0.02 $ (0.05 ) $ — $ — $ (0.29 ) Loss per share – net loss attributable to common shareholders: Basic: $ (0.70 ) $ — $ (0.02 ) $ — $ (0.08 ) $ (0.80 ) Diluted: $ (0.70 ) $ — $ (0.02 ) $ — $ (0.08 ) $ (0.80 ) Weighted average shares outstanding (in ‘000s): Basic: 21,708 — — — — 21,708 Diluted: 21,708 — — — — 21,708 The following table presents the effects of the error corrections, immaterial accounting adjustments and reclassifications on the Company’s consolidated statement of operations for the nine month ended September 30, 2017 : (in thousands) Nine months ended September 30, 2017 As Previously Correction of Error 1 Correction of Error 2 Correction of Error 3 Immaterial Accounting Adjustments and Reclassifications As Restated Revenues: Service fee and commission income $ 20,738 $ — $ — $ — $ 168 (h) $ 20,906 Rental income 10,041 — — — (1 ) 10,040 Other income 601 — — — — 601 Total revenues 31,380 — — — 167 31,547 Operating expenses: Claims authorized on vehicle service agreements 4,066 — — — — 4,066 Loss and loss adjustment expenses 266 — — — (1 ) 265 Commissions 2,154 — — — — 2,154 Cost of services sold 4,546 — — — — 4,546 General and administrative expenses 18,740 — 291 — (24 ) (f) 19,007 Leased real estate segment interest expense 4,706 — — — — 4,706 Total operating expenses 34,478 — 291 — (25 ) 34,744 Operating income (loss) (3,098 ) — (291 ) — 192 (3,197 ) Other revenues (expenses), net: Net investment income 126 1,225 1,420 — 394 (a) 3,165 Net realized losses (1 ) — — — — (1 ) (Loss) gain on change in fair value of limited liability investments, at fair value — (47 ) 1,230 — (394 ) (a) 789 Net change in unrealized loss on private company investments — — (1,265 ) — — (1,265 ) Non-operating other income 660 — (52 ) — — 608 Interest expense not allocated to segments (3,636 ) — (1,014 ) — — (4,650 ) Amortization of intangible assets (866 ) — — — 51 (e) (815 ) Contingent consideration benefit 212 — — — — 212 Loss on change in fair value of debt (5,769 ) — — — — (5,769 ) Equity in net income of investee 1,343 — — — — 1,343 Total other revenues (expenses), net (7,931 ) 1,178 319 — 51 (6,383 ) (Loss) income from continuing operations before income tax expense (11,029 ) 1,178 28 — 243 (9,580 ) Income tax expense 1,636 — — — 12 (e) 1,648 (Loss) income from continuing operations (12,665 ) 1,178 28 — 231 (11,228 ) Income (loss) from discontinued operations, net of taxes 960 (1,178 ) (250 ) — — (468 ) Gain on disposal of discontinued operations, net of taxes 1,017 — — — — 1,017 Net (loss) income (10,688 ) — (222 ) — 231 (10,679 ) Less: net income (loss) attributable to noncontrolling interests in consolidated subsidiaries 284 — (247 ) — 19 (h) 56 Less: dividends on preferred stock, net of tax 213 — — — 778 (f) 991 Net (loss) income attributable to common shareholders $ (11,185 ) $ — $ 25 $ — $ (566 ) $ (11,726 ) (Loss) earnings per share - continuing operations: Basic: $ (0.61 ) $ 0.06 $ 0.01 $ — $ (0.03 ) $ (0.57 ) Diluted: $ (0.61 ) $ 0.06 $ 0.01 $ — $ (0.03 ) $ (0.57 ) Earnings (loss) per share - discontinued operations: Basic: $ 0.09 $ (0.05 ) $ (0.01 ) $ — $ — $ 0.03 Diluted: $ 0.09 $ (0.05 ) $ (0.01 ) $ — $ — $ 0.03 Loss per share – net loss attributable to common shareholders: Basic: $ (0.52 ) $ — $ — $ — $ (0.03 ) $ (0.55 ) Diluted: $ (0.52 ) $ — $ — $ — $ (0.03 ) $ (0.55 ) Weighted-average shares outstanding (in ‘000s): Basic: 21,492 — — — — 21,492 Diluted: 21,492 — — — — 21,492 The following table presents the effects of the error corrections, immaterial accounting adjustments and reclassifications on the Company’s consolidated statement of cash flows for the nine months ended September 30, 2018 : (in thousands) Nine months ended September 30, 2018 As Previously Reported Correction of Error 1 Correction of Error 2 Correction of Error 3 Immaterial Accounting Adjustments and Reclassifications As Restated Cash provided by (used in): Operating activities: Net (loss) income $ (14,513 ) $ — $ 35 $ — $ (1,397 ) (b), (d), (e), (f), (g), (h) $ (15,875 ) Adjustments to reconcile net (loss) income income to net cash used in operating activities: (Income) loss from discontinued operations, net of taxes (2,069 ) (501 ) 1,173 — — (1,397 ) Loss on disposal of discontinued operations, net of taxes 7,800 — — — — 7,800 Equity in net loss of investee 623 — — — — 623 Dividend received from investee 780 — — — — 780 Equity in net income of limited liability investments (275 ) (72 ) 135 — 9 (b) (203 ) Loss on change in fair value of limited liability investment 1,492 840 — — (2,332 ) (a) — Depreciation and amortization expense 5,149 — — — (50 ) (e) 5,099 Stock-based compensation benefit, net of forfeitures (1,881 ) — — — — (1,881 ) Net realized losses (gains) 405 (137 ) (251 ) — — 17 Gain on change in fair value of equity investments (951 ) (130 ) — — — (1,081 ) Loss on change in fair value of limited liability investments, at fair value — — (740 ) — 2,332 (a) 1,592 Net change in unrealized loss on private company investments — — 136 — — 136 Loss on change in fair value of debt 2,511 — — — — 2,511 Deferred income taxes (273 ) — — — 8 (e) (265 ) Amortization of fixed maturities premiums and discounts 47 — — — — 47 Amortization of note payable premium (707 ) — — — — (707 ) Gain on disposal of subsidiary 17 — — — (34 ) (c) (17 ) Changes in operating assets and liabilities: Service fee receivable, net (2,461 ) — — — 105 (d) (2,356 ) Other receivables, net (1,341 ) — (101 ) — (297 ) (c) (1,739 ) Deferred acquisition costs, net (574 ) — — — — (574 ) Unpaid loss and loss adjustment expenses 963 — — — — 963 Deferred service fees 4,018 — — — 854 (c), (d), (h) 4,872 Other, net (2,617 ) — (4,712 ) — 690 (c), (d), (f), (g) (6,639 ) Cash (used in) provided by operating activities - continuing operations (3,857 ) — (4,325 ) — (112 ) (8,294 ) Cash (used in) provided by operating activities - discontinued operations (12,670 ) 5,292 — — — (7,378 ) Net cash (used in) provided by operating activities (16,527 ) 5,292 (4,325 ) — (112 ) (15,672 ) Investing activities: Proceeds from sales and maturities of fixed maturities 5,241 — — — — 5,241 Proceeds from sales of equity investments 4,966 — — — — 4,966 Purchases of fixed maturities (1,885 ) — — — — (1,885 ) Purchases of equity investments (857 ) — — — — (857 ) Net acquisitions of limited liability investments (1,489 ) — 5,602 — — 4,113 Net purchases of limited liability investments, at fair value — — (945 ) — — (945 ) Purchases of investments in private companies — — 119 — — 119 Net proceeds from other investments 404 — — — — 404 Proceeds from sale of investee 1,001 — — — — 1,001 Proceeds from disposal of subsidiary 565 — — — — 565 Net proceeds from sale of discontinued operations 1,129 — — — — 1,129 Net disposals of property and equipment 550 — — — — 550 Cash provided by (used in) investing activities - continuing operations 9,625 — 4,776 — — 14,401 Cash provided by (used in) investing activities - discontinued operations 7,270 (5,293 ) — — — 1,977 Net cash provided by (used in) investing activities 16,895 (5,293 ) 4,776 — — 16,378 Financing activities: Principal payments on bank loan (750 ) — — — — (750 ) Principal payments on notes payable (2,201 ) — (306 ) — — (2,507 ) Cash provided by financing activities - continuing operations (2,951 ) — (306 ) — — (3,257 ) Cash provided by financing activities - discontinued operations — — — — — — Net cash provided by financing activities (2,951 ) — (306 ) — — (3,257 ) Net increase (decrease) in cash and cash equivalents and restricted cash from continuing operations 2,817 — 145 — (112 ) 2,850 Cash and cash equivalents and restricted cash at beginning of period 44,286 — 311 — (723 ) (c) 43,874 Less: cash and cash equivalents and restricted cash of discontinued operations at beginning of period 23,512 — — — — 23,512 Cash and cash equivalents and restricted cash of continuing operations at beginning of period 20,774 — 311 — (723 ) (c) 20,362 Cash and cash equivalents and restricted cash of continuing operations at end of period $ 23,591 $ — $ 456 $ — $ (835 ) $ 23,212 The following table presents the effects of the error corrections, immaterial accounting adjustments and reclassifications on the Company’s consolidated statement of cash flows for the nine months ended September 30, 2017 : (in thousands) Nine months ended September 30, 2017 As Previously Correction of Error 1 Correction of Error 2 Correction of Error 3 Immaterial Accounting Adjustments and Reclassifications As Restated Cash provided by (used in): Operating activities: Net (loss) income $ (10,688 ) $ — $ (222 ) $ — $ 231 (e), (f), (h) $ (10,679 ) Adjustments to reconcile net (loss) income to net cash used in operating activities: — — — — (Income) loss from discontinued operations, net of taxes (960 ) 1,178 250 — — 468 Gain on disposal of discontinued operations, net of taxes (1,017 ) — — — — (1,017 ) Equity in net income of investee (1,343 ) — — — — (1,343 ) Equity in net loss (income) loss of limited liability investments 258 (1,225 ) 26 — — (941 ) Loss on change in fair value of limited liability investment 372 — — — (372 ) (a) — Depreciation and amortization expense 4,089 — — — (50 ) (e) 4,039 Contingent consideration benefit (212 ) — — — — (212 ) Stock-based compensation expense, net of forfeitures 887 — — — — 887 Net realized losses 1 — — — — 1 Loss (gain) on change in fair value of limited liability investments, at fair value — 47 (1,230 ) — 394 (a) (789 ) Net change in unrealized loss on private company investments — — 1,265 — — 1,265 Loss on change in fair value of debt 5,769 — — — — 5,769 Deferred income taxes 1,123 — — — 12 (e) 1,135 Amortization of fixed maturities premiums and discounts 72 — — — — 72 Amortization of note payable premium (722 ) — — — — (722 ) Changes in operating assets and liabilities: Service fee receivable, net (1,311 ) — — — — (1,311 ) Other receivables, net (2,663 ) — 18 — (134 ) (c) (2,779 ) Deferred acquisition costs, net (414 ) — — — — (414 ) Unpaid loss and loss adjustment expenses (708 ) — — — — (708 ) Deferred service fees 1,603 — — — (170 ) (c), (h) 1,433 Other, net 3,623 — 3,516 — 26 (a), (c), (d), (f), (g) 7,165 Cash (used in) provided by operating activities - continuing operations (2,241 ) — 3,623 — (63 ) 1,319 Cash used in operating activities - discontinued operations (11,283 ) (1,914 ) — — — (13,197 ) Net cash (used in) provided by operating activities (13,524 ) (1,914 ) 3,623 — (63 ) (11,878 ) Investing activities: Proceeds from sales and maturities of fixed maturities 982 — — — — 982 Purchases of fixed maturities (192 ) — — — — (192 ) Purchases of equity investments (4,654 ) — — — — (4,654 ) Net acquisitions of limited liability investments (1,650 ) — (1,483 ) — — (3,133 ) Net purchases of limited liability investments, at fair value — — (1,314 ) — — (1,314 ) Purchases of investments in private companies — — (521 ) — — (521 ) Net proceeds from other investments 3 — — — — 3 Net proceeds from short-term investments 250 — — — — 250 Net proceeds from sale of discontinued operations 860 — — — — 860 Net disposals of property and equipment 34 — — — — 34 Cash used in investing activities - continuing operations (4,367 ) — (3,318 ) — — (7,685 ) Cash provided by investing activities - discontinued operations 13,981 1,913 — — — 15,894 Net cash provided by (used in) investing activities 9,614 1,913 (3,318 ) — — 8,209 Financing activities: Principal payments on note payable (1,951 ) — (292 ) — — (2,243 ) Cash used in financing activities - continuing operations (1,951 ) — (292 ) — — (2,243 ) Cash used in financing activities - discontinued operations — — — — — — Net cash used in financing activities (1,951 ) — (292 ) — — (2,243 ) Net (decrease) increase in cash and cash equivalents and restricted cash from continuing operations (8,559 ) — 13 — (63 ) (8,609 ) Cash and cash equivalents and restricted cash at beginning of period 36,475 — 325 — (795 ) (c) 36,005 Less: cash and cash equivalents and restricted cash of discontinued operations at beginning of period 4,524 — — — — 4,524 Cash and cash equivalents and restricted cash of continuing operations at beginning of period 31,951 — 325 — (795 ) (c) 31,481 Cash and cash equivalents and restricted cash of continuing operations at end of period $ 23,392 $ — $ 338 $ — $ (858 ) $ 22,872 (a) Reclassifications to conform to current presentation. Such reclassifications have no impact on previously reported net loss or total shareholders' equity. (b) Adjustment to record equity-pick up loss related to a limited liability investment, with a corresponding decrease to net investment income and an increase to accumulated deficit. (c) Reclassifications as a result of misclassifications of amounts in a previous filing. Such reclassifications have no impact on previously reported net loss or total shareholders' equity. (d) Adjustments to Extended Warranty segment service fee receivable, accrued expenses and other liabilities and deferred service fees, with offsetting adjustments to accrued expenses and other liabilities, general and administrative expenses and accumulated deficit. (e) Adjustment to increase goodwill, with offsetting decreases to intangible assets, amortization of intangible assets and accumulated deficit, related to the Company's acquisition of Argo Management in 2016. Also includes the related tax impact of these adjustments, resulting in an increase to net deferred income tax liabilities, with offsetting decreases to income tax benefit and accumulated deficit. (f) Adjustment to decrease redeemable Class A preferred stock, with an offsetting increase to additional paid-in capital and an offsetting decrease to general and administrative expenses related to the Company’s issuance of Class A preferred stock and Class C Warrants on February 3, 2014. Also includes the related reclassifications of accrued dividends on equity-classified warrants from accrued expenses and other liabilities to redeemable Class A preferred stock and dividend expense from accumulated deficit to additional paid-in-capital. (g) Adjustment to decrease accrued expenses and other liabilities with an offsetting decrease to accumulated deficit and an offsetting decrease to non-operating other income, related to escheat liability. (h) Adjustment to Extended Warranty deferred service fees, with an offsetting adjustment to service fee and commission income and accumulated deficit, related to revenue recognition. |
