Atlas Financial (AFHIF) 10-K 3 Dec 20 2019 FY Annual report Financial data

Cover Page

Cover Page - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2019	Nov. 06, 2020	Jun. 30, 2019
Document and Entity Information [Line Items]
Entity Registrant Name	Atlas Financial Holdings, Inc.
Entity Central Index Key	0001539894
Current Fiscal Year End Date	--12-31
Entity Filer Category	Non-accelerated Filer
Document Type	10-K
Document Period End Date	Dec. 31, 2019
Document Fiscal Year Focus	2019
Document Fiscal Period Focus	FY
Amendment Flag	false
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Public Float			$ 7.5
Ordinary Voting Common Shares
Document and Entity Information [Line Items]
Entity Common Stock, Shares Outstanding (in shares)		11,993,293
Restricted Voting Common Shares
Document and Entity Information [Line Items]
Entity Common Stock, Shares Outstanding (in shares)		0

Consolidated Statements of Fina

Consolidated Statements of Financial Position - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Investments
Fixed income securities, available for sale, at fair value (amortized cost $77,424 and $133,213)	$ 0	$ 96,590
Equity securities, at fair value (cost $0 and $5,650)	0	5,929
Short-term investments, at cost	0	4,493
Other investments	0	23,722
Total investments	0	130,734
Cash and cash equivalents	9,025	29,480
Restricted cash	7,122	4,675
Accrued investment income	0	548
Premiums receivable (net of allowance of $6,454 and $5,115)	38,607	88,596
Reinsurance recoverables on amounts paid	0	10,260
Reinsurance recoverables on amounts unpaid	0	55,265
Prepaid reinsurance premiums	0	31,151
Deferred policy acquisition costs	0	5,918
Intangible assets, net	2,625	3,755
Property and equipment, net	21,793	29,866
Right-of-use asset	1,592	0
Notes receivable	15,500	0
Other assets	3,295	15,011
Assets held for sale	51,302	65,079
Total assets	150,861	470,338
Liabilities
Claims liabilities	0	226,487
Unearned premium reserves	0	111,461
Due to reinsurers	0	13,494
Premiums payable	43,988	0
Lease liability	1,993	0
Due to deconsolidated affiliates	11,172	0
Notes payable, net	32,100	24,255
Other liabilities and accrued expenses	7,302	15,573
Liabilities held for sale	62,767	73,369
Total liabilities	159,322	464,639
Commitments and contingencies
Shareholders’ equity
Ordinary voting common shares, $0.003 par value, 266,666,667 shares authorized, shares issued: September 30, 2019 - 12,198,319 and December 31, 2018 - 12,192,475; shares outstanding: September 30, 2019 - 11,942,812 and December 31, 2018 - 11,936,970	36	36
Additional paid-in capital	81,548	202,298
Treasury stock, at cost: 255,505 shares of ordinary common voting shares at September 30, 2019 and December 31, 2018, respectively	(3,000)	(3,000)
Retained deficit	(87,469)	(190,503)
Accumulated other comprehensive income (loss), net of tax	424	(3,132)
Total shareholders' equity	(8,461)	5,699
Total liabilities and shareholders' equity	$ 150,861	$ 470,338

Consolidated Statements of Fi_2

Consolidated Statements of Financial Position (Parentheticals) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Fixed income securities at fair value, amortized cost	$ 0	$ 98,855
Equity Securities, FV-NI, Cost	0	5,650
Premium receivable, allowance	$ 800	$ 5,115
Preferred shares, par value (USD per share)	$ 0.001	$ 0.001
Preferred shares, shares authorized	100,000,000	100,000,000
Preferred Stock, Shares Issued	0	0
Preferred shares, shares outstanding	0	0
Liquidation value per share	$ 1	$ 1
Shareholders’ equity
Common shares, shares authorized (in shares)	300,000,001
Common shares, shares issued (in shares)	12,198,319	12,192,475
Common stock, shares, outstanding (in shares)	11,942,812	11,936,970
Ordinary Voting Common Shares
Shareholders’ equity
Common shares, par value (USD per share)	$ 0.003	$ 0.003
Common shares, shares authorized (in shares)	266,666,667	266,666,667
Common shares, shares issued (in shares)	12,198,319	12,192,475
Common stock, shares, outstanding (in shares)	11,942,812	11,936,970
Treasury stock, common (in shares)	255,505	255,505
Parent Company | Ordinary Voting Common Shares
Shareholders’ equity
Common shares, par value (USD per share)	$ 0.003	$ 0.003
Common shares, shares authorized (in shares)	266,666,667	266,666,667
Common shares, shares issued (in shares)	12,198,319	12,192,475
Common stock, shares, outstanding (in shares)	11,942,812	11,936,970
Treasury stock, common (in shares)	255,505	255,505

Consolidated Statements of Oper

Consolidated Statements of Operations and Comprehensive Income (Loss) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Income Statement [Abstract]
Net premiums earned	$ 110,241	$ 180,686
Commission income	7,458	7,877
Net investment income	1,902	1,793
Loss from change in fair value of equity securities	(277)	(198)
Net realized gains	821	693
Other income	453	527
Total revenue	120,598	191,378
Net claims incurred	80,767	182,256
Acquisition costs	11,825	28,383
Other underwriting expenses	33,759	30,406
Amortization of intangible assets	390	390
Goodwill impairment loss	740	2,726
Interest expense, net	1,466	1,869
Expenses recovered pursuant to stock purchase agreements	0	(520)
Loss on disposal of subsidiaries	4,427	0
Total expenses	133,374	245,510
Loss from operations before income taxes	(12,776)	(54,132)
Income tax expense (benefit)	223	14,494
Loss from continuing operations	(12,999)	(68,626)
Loss from discontinued operations, net of tax	(7,427)	(11,386)
Net loss	$ (20,426)	$ (80,012)
Basic net loss per share attributable to common shareholders
Continuing operations	$ (1.09)	$ (5.72)
Discontinued operations	(0.62)	(0.95)
Net loss	(1.71)	(6.67)
Diluted net loss per share attributable to common shareholders
Continuing operations	(1.09)	(5.72)
Discontinued operations	(0.62)	(0.95)
Net loss	$ (1.71)	$ (6.67)
Basic weighted average common shares outstanding (in shares)	11,954,494	11,992,808
Diluted weighted average common shares outstanding (in shares)	11,954,494	11,992,808
Consolidated Statements of Comprehensive (Loss) Income
Net loss	$ (20,426)	$ (80,012)
Other comprehensive income (loss):
Changes in net unrealized investment gains (losses)	1,917	(3,078)
Reclassification to net income (loss)	2,243	284
Other comprehensive income (loss)	4,160	(2,794)
Total comprehensive loss	$ (16,266)	$ (82,806)

Consolidated Statements of Shar

Consolidated Statements of Shareholders' (Deficit) Equity - USD ($) $ in Thousands	Total	Ordinary Voting Common Shares	Additional Paid-In Capital	Treasury Stock	Retained Deficit	Accumulated Other Comprehensive Income (Loss)	Previously Reported	Previously ReportedOrdinary Voting Common Shares	Previously ReportedAdditional Paid-In Capital	Previously ReportedTreasury Stock	Previously ReportedRetained Deficit	Previously ReportedAccumulated Other Comprehensive Income (Loss)	Restatement AdjustmentRetained Deficit	Restatement AdjustmentAccumulated Other Comprehensive Income (Loss)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Cumulative effect of new accounting principle in period of adoption													$ 377	$ (377)
Balance at beginning of period at Dec. 31, 2017							$ 90,645	$ 36	$ 201,105	$ 0	$ (110,535)	$ 39
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net loss	$ (80,012)				$ (80,012)
Purchase of treasury stock	(3,000)			$ (3,000)
Preferred dividends paid	(333)				(333)
Other comprehensive income (loss)	(2,794)					$ (2,794)
Share-based compensation	1,201		$ 1,201
Other	(8)		(8)
Balance at end of period at Dec. 31, 2018	5,699	$ 36	202,298	(3,000)	(190,503)	(3,132)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Deconsolidation of ASI Pool	1,234		(121,622)		123,460	(604)
Net loss	(20,426)				(20,426)
Other comprehensive income (loss)	4,160					4,160
Share-based compensation	872		872
Balance at end of period at Dec. 31, 2019	$ (8,461)	$ 36	$ 81,548	$ (3,000)	$ (87,469)	$ 424

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Operating Activities
Net loss	$ (20,426)	$ (80,012)
Adjustments to reconcile net loss to net cash flows used in operating activities:
Loss from discontinued operations, net of taxes	7,427	11,386
Depreciation and amortization	3,850	2,548
Share-based compensation expense	872	1,201
Loss on deconsolidation of subsidiaries	4,427	0
Amortization of intangible assets and goodwill impairment	1,130	3,116
Deferred income taxes	0	15,768
Loss from change in fair value of equity securities	277	198
Net realized gains	(821)	(693)
(Gain) loss in equity of investees	(563)	261
Amortization of bond premiums and discounts	218	476
Amortization of financing costs	224	224
Net changes in operating assets and liabilities:
Accrued investment income	200	322
Premiums receivable, net	39,669	(9,800)
Due from reinsurers and prepaid reinsurance premiums	(12,708)	(43,784)
Deferred policy acquisition costs	3,064	7,308
Other assets	7,226	3,308
Claims liabilities	(21,484)	54,974
Unearned premium reserves	(15,879)	10,891
Due to reinsurers	(6,522)	7,610
Premiums payable	(24,320)	0
Due to deconsolidated affiliates	392	0
Other liabilities and accrued expenses	(2,276)	(3,042)
Net cash flows used in operating activities - continuing operations	(36,023)	(17,740)
Net cash flows used in operating activities - discontinued operations	(12,735)	(8,702)
Net cash flows used in operating activities	(48,758)	(26,442)
Purchases of:
Fixed income securities	(11,506)	(37,266)
Equity securities	0	(2,350)
Short-term investments	(11,716)	(1,161)
Other investments	(680)	(4,620)
Property, equipment and other	(2,546)	(8,335)
Proceeds from sale and maturity of:
Fixed income securities	52,364	55,412
Equity securities	5,997	5,458
Short-term investments	7,261	128
Other investments	8,868	7,372
Net cash flows provided by investing activities - continuing operations	48,042	14,638
Net cash flows provided by investing activities - discontinued operations	19,700	4,432
Net cash flows provided by (used in) investing activities	67,742	19,070
Financing activities:
Purchase of treasury stock	0	(3,000)
Repayment of notes payable	(183)	0
Preferred dividends paid	0	(333)
Other	0	(8)
Net cash flows used in financing activities - continuing operations	(183)	(3,341)
Net cash flows provided by financing activities - discontinued operations	0	0
Net cash flows provided by (used in) financing activities	(183)	(3,341)
Cash and Cash Equivalents, Period Increase (Decrease) [Abstract]
Net change in cash and cash equivalents	11,836	(6,443)
Cash and cash equivalents and restricted cash, beginning of period		34,902
Less: cash and cash equivalents of discontinued operations - beginning of period		747
Cash and cash equivalents, beginning of period	34,155	40,598
Less: cash and restricted cash of ASI Pool Companies	29,844	0
Cash and cash equivalents, end of period	16,147	34,155
Supplemental disclosure of cash information:
Cash paid for income taxes	(14,354)	(1,724)
Cash paid for interest	$ 1,753	$ 1,656

Nature of Operations and Basis

Nature of Operations and Basis of Presentation	12 Months Ended
	Dec. 31, 2019
Accounting Policies [Abstract]
Nature of Operations and Basis of Presentation	Nature of Operations and Basis of Presentation Atlas Financial Holdings, Inc. (“Atlas” or “We” or the “Company”) commenced operations on December 31, 2010. The primary business of Atlas focuses on a managing general agency strategy, primarily through our wholly owned subsidiary, Anchor Group Management, Inc. (“AGMI”). AGMI focuses on a niche market orientation for the “light” commercial automobile sector. This sector includes taxi cabs, non-emergency para-transit, limousine, livery, including certain transportation network companies (“TNC”) drivers/operators, and business autos. Automobile insurance products provide insurance coverage in three major areas: liability, accident benefits and physical damage. Atlas’ business is carried out through its non-insurance company subsidiaries: AGMI, Plainview Premium Finance Company, Inc. (“Plainview Delaware”), UBI Holdings Inc. (“UBI Holdings”) and UBI Holdings’ wholly-owned subsidiaries, optOn Digital IP Inc. (“OOIP”) and optOn Insurance Agency Inc. (“optOn” and together with OOIP and UBI Holdings, “UBI”). Prior to a strategic transition, our core business was the underwriting of commercial automobile insurance policies, focusing on the “light” commercial automobile sector, through American Country, American Service and Gateway (collectively, the “ASI Pool Companies”) and Global Liberty (together with the ASI Pool Companies, our “Insurance Subsidiaries”), along with our wholly owned managing general agency, AGMI. As previously announced, the ASI Pool Companies were placed into rehabilitation under the statutory control of the Illinois Department of Insurance during the second half of 2019 and have been deconsolidated from these financial statements as of October 2019 as a result of these actions. Other regulatory actions were taken in certain states, including restriction, suspension, or revocation of certain state licenses and certificates of authority held by the ASI Pool Companies preceding and following the initiation of rehabilitation. During the fourth quarter of 2019, the Company began actively pursuing the potential sale of Global Liberty, and as a result, Global Liberty has been classified as a discontinued operation. Atlas’ ordinary voting common shares were listed on the Nasdaq stock exchange under the symbol “AFH” as of December 31, 2019. Subsequent to year-end, Atlas’ ordinary voting common shares are listed on the OTC stock exchange under the symbol “AFHIF” (see Item 1, 2020 Developments). Basis of Presentation These statements have been prepared in conformity with accounting principles generally accepted in the United States of America (“U.S. GAAP”). The consolidated financial statements include the accounts of Atlas and the entities it controls. Equity investments in entities that we do not consolidate, including corporate entities in which we have significant influence and partnership and partnership-like entities in which we have more than minor influence over operating and financial policies, are accounted for under the equity method unless we have elected the fair value option. All significant intercompany accounts and transactions have been eliminated. Seasonality The P&C insurance business is seasonal in nature. Our ability to generate commission income is also impacted by the timing of policy effective periods in the states in which we operate and products provided by our business partners. For example, January 1 st and March 1 st are common taxi cab renewal dates in Illinois and New York, respectively. Our New York “excess taxi program” has an annual renewal date in the third quarter. Summary of Significant Accounting Policies Principles of Consolidation The consolidated financial statements include the accounts of Atlas and the entities it controls. Subsidiaries are entities over which Atlas, directly or indirectly, has the power to govern the financial and operating policies in order to obtain the benefits from their activities, generally accompanying an equity shareholding of more than one half of the voting rights. Subsidiaries are fully consolidated from the date on which control is transferred to Atlas and would be deconsolidated from the date that control ceases. The operating results of subsidiaries acquired or disposed of during the year will be included in the consolidated statements of operations from the effective date of acquisition and up to the effective date of disposal, as appropriate. All significant intercompany transactions and balances are eliminated in consolidation. Accounting policies of subsidiaries have been changed where necessary to ensure consistency with the policies adopted by Atlas. The following are Atlas’ subsidiaries, all of which are 100% owned, either directly or indirectly, together with the jurisdiction of incorporation, that are included in consolidated financial statements: • American Insurance Acquisition Inc. (Delaware) • Anchor Group Management Inc. (New York) • Anchor Holdings Group, Inc. (New York) • Global Liberty Insurance Company of New York (New York), classified as a discontinued operation • Plainview Premium Finance Company, Inc. (Delaware), merged into American Insurance Acquisition, Inc. during 2018 • UBI Holdings Inc. (Delaware) • optOn Digital IP Inc. (Delaware) • optOn Insurance Agency Inc. (Delaware) The following are Atlas’ subsidiaries, all of which are 100% owned, either directly or indirectly, together with the jurisdiction of incorporation, that are not included in consolidated financial statements effective October 2019 as management no longer has direct financial control of the entities: • American Country Insurance Company (Illinois) • American Service Insurance Company, Inc. (Illinois) • Gateway Insurance Company (Illinois) Estimates and Assumptions The preparation of financial statements requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the financial statements and reported amounts of revenues and expenses during the reporting period. Actual results could differ from these estimates, and changes in estimates are recorded in the accounting period in which they are determined. Significant estimates in the accompanying financial statements include deferred policy acquisition cost recoverability and deferred tax asset valuation. Financial Instruments Financial instruments are recognized and unrecognized using trade date accounting, since that is the date Atlas contractually commits to the purchase or sale with the counter-party. Investment Income and Realized Gains (Losses) For securities other than mortgage-backed and asset-backed, Atlas utilizes the effective interest method to calculate the amortized cost of the financial asset and to amortize the premium or accrete the discount over the remaining life. The effective interest rate is the rate that discounts the estimated future cash flows through the expected life of the financial instrument. Mortgage-backed and asset-backed securities are valued using the retrospective adjustment method, which uses the effective interest method and includes anticipated prepayments. Interest income is reported net of amortization of premium and accretion of discount. Realized gains and losses on disposition of available-for-sale securities are based on the net proceeds and the adjusted cost of the securities sold using the specific identification method. Cash and Cash Equivalents Cash and cash equivalents include cash and highly liquid securities with original maturities of 90 days or less. Short-Term Investments Short-term investments consist of investments with original maturities between three months and one year and are reported at cost, which approximates fair value. Restricted Cash In its capacity as a managing general agent, the Company collects premiums from agents and insureds and after deducting our commissions and/or fees, remits the premiums to the respective insurance underwriters. These unremitted amounts are reported as restricted cash in the accompanying consolidated statements of financial position with the related liability reported as premiums payable. Investments Investments in fixed income are classified as available-for-sale. Securities are classified as available-for-sale when Atlas may decide to sell those securities due to changes in market interest rates, liquidity needs, changes in yields or alternative investments, and for other reasons. Available-for-sale securities are carried at fair value, with unrealized gains and losses, net of income taxes, included as a separate component of accumulated other comprehensive (loss) income in shareholders’ equity. In the normal course of investing activities, the Company enters into relationships with variable interest entities (“VIE”), as an investor in limited partnerships or limited liability company. The Company is not the primary beneficiary of these VIEs, and therefore does not consolidate them. The Company determines whether it is the primary beneficiary of a VIE based on a qualitative assessment of the relative power and benefits of the Company and the other participants in the VIE. The Company’s maximum exposure to loss with respect to these investments is limited to the investment carrying values and any unfunded commitments. Fair Values of Financial Instruments Atlas has used the following methods and assumptions in estimating its fair value disclosures: Fair values for investments are based on quoted market prices, when available. If quoted market prices are not available, fair values are based on quoted market prices of comparable instruments or values obtained from independent pricing services. Atlas’ fixed income portfolio is managed by a Securities and Exchange Commission (“SEC”) registered investment adviser specializing in the management of insurance company portfolios. Management works directly with them to ensure that Atlas benefits from their expertise and also evaluates investments as well as specific positions independently using internal resources. Atlas’ investment adviser has a team of credit analysts for all investment grade fixed income sectors. The investment process begins with an independent analyst review of each security’s credit worthiness using both quantitative tools and qualitative review. At the issuer level, this includes reviews of past financial data, trends in financial stability, projections for the future, reliability of the management team in place and market data (credit spread, equity prices, trends in this data for the issuer and the issuer’s industry). Reviews also consider industry trends and the macro-economic environment. This analysis is continuous, integrating new information as it becomes available. As of December 31, 2019 , this process did not generate any significant difference in the rating assessment between Atlas’ review and the rating agencies. Atlas employs specific control processes to determine the reasonableness of the fair value of its financial assets. These processes are designed to supplement those performed by Atlas’ investment adviser to ensure that the values received from them are accurately recorded and that the data inputs and the valuation techniques utilized are appropriate, consistently applied, and that the assumptions are reasonable and consistent with the objective of determining fair value. For example, on a continuing basis, Atlas assesses the reasonableness of individual security values that have stale prices or whose changes exceed certain thresholds as compared to previous values received from Atlas’ investment adviser or to expected prices. The portfolio is reviewed routinely for transaction volumes, new issuances, any changes in spreads, as well as the overall movement of interest rates along the yield curve to determine if sufficient activity and liquidity exists to provide a credible source for market valuations. When fair value determinations are expected to be more variable, they are validated through reviews by members of management or the Board of Directors who have relevant expertise and who are independent of those charged with executing investment transactions. Atlas employs a fair value hierarchy to categorize the inputs it uses in valuation techniques to measure the fair value. The hierarchy is comprised of quoted prices in active markets (Level 1), third party pricing models using available trade, bid and market information (Level 2), and internal models without observable market information (Level 3). The Company recognizes transfers between levels of the fair value hierarchy at the end of the period in which events occur impacting the availability of inputs to the fair value methodology. Premiums Receivable Premiums receivable include premium balances due and uncollected and installment premiums not yet due from agents and insureds. Atlas evaluates the collectibility of accounts receivable based on a combination of factors. When aware of a specific customer’s inability to meet its financial obligations, such as in the case of bankruptcy or deterioration in the customer’s operating results or financial position, Atlas records a specific reserve for bad debt to reduce the related receivable to the amount Atlas reasonably believes is collectible. Atlas also records reserves for bad debt for all other customers based on a variety of factors, including the length of time the receivables are past due and historical collection experience. Accounts are reviewed for potential write-off on a case-by-case basis. Accounts deemed uncollectible are written off, net of expected recoveries. If circumstances related to specific customers change, estimates of the recoverability of receivables could be further adjusted. Deferred Policy Acquisition Costs Atlas incurs costs to fulfill a contract (or anticipated contract) with a client. Those costs are incurred prior to the effective date of the contract and relate to fulfilling our primary placement obligations to our clients. Our costs to fulfill prior to the effective date are capitalized and amortized on the effective date. These fulfillment activities include collecting underwriting information and negotiating their placement with an insurance carrier. The majority of costs that we incur relate to compensation and benefits of our underwriting staff. Costs incurred during preplacement activities are expected to be recovered in the future. If the capitalized costs are no longer deemed to be recoverable, then they would be expensed. Income Taxes Income tax expense includes all taxes based on taxable income or loss of Atlas and its subsidiaries, and is recognized in the statements of operations except to the extent that they relate to items recognized directly in other comprehensive income, in which case the income tax effect is also recognized in other comprehensive income or loss . Deferred taxes are recognized based on the differences in the tax basis of assets, liabilities and items recognized directly in equity and the financial reporting basis of such items. Deferred tax assets are recognized only to the extent that it is probable that future taxable income will be available against which they can be utilized. Deferred tax assets and liabilities (“DTAs” and “DTLs”) are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on future tax assets and liabilities of a change in tax rates is recognized in income in the period of enactment. When considering the extent of the valuation allowance on Atlas’ DTAs, weight is given by management to both positive and negative evidence. U.S. GAAP states that a cumulative loss in recent years is a significant piece of negative evidence that is difficult to overcome in determining that a valuation allowance is not needed against DTAs. However, the strength and trend of earnings, as well as other relevant factors are considered. Atlas accounts for uncertain tax positions in accordance with the income taxes accounting guidance. Atlas analyzes filing positions in the federal and state jurisdiction where it is required to file tax returns, as well as the open tax years in these jurisdictions. Atlas would recognize interest and penalties related to unrecognized tax benefits as a component of the provision for federal income taxes. Goodwill Atlas recognized goodwill as part of the acquisition of Anchor Holdings Group, Inc. The amounts recognized represent the cost of the acquisition above the fair value of the net assets acquired. Atlas reviews goodwill at least annually for impairment. Intangible Assets Atlas recognized intangible assets as part of the acquisitions of Gateway and Anchor Holdings Group, Inc. The intangible assets are classified as either indefinite-lived or definite-lived depending on whether the useful lives can be identified. Atlas indefinite-lived intangible assets consisted of state insurance licenses, and these intangible assets are reviewed for impairment at least annually. Definite-lived intangible assets are amortized over their useful lives on a straight-line basis except for customer related intangibles, which are on an accelerated basis. Atlas definite-lived intangible assets consist of trade names and trademarks with useful lives of 15 years and customer relationships with useful lives of 10 years . The intangible assets are reviewed for impairment at least annually. Property and Equipment Buildings, office equipment and internal use software are stated at historical cost less depreciation and amortization. Subsequent costs are included in the asset’s carrying amount or capitalized as a separate asset only when it is probable that future economic benefits will be realized. Land is stated at historical cost. Internal use software includes costs associated with the Company’s policy and claims system including costs to develop those systems. Costs incurred during the preliminary project stage are expensed as incurred; costs incurred for activities during the application development stage are capitalized; and costs incurred during the post-implementation/operation stage are expensed as incurred. Upon reaching the post-implementation/operation stage of the development of internal use software, the capitalized costs are amortized over the estimated useful life of the asset. Depreciation on buildings and building improvements are provided on a straight-line basis over the estimated useful life of 33 years for buildings and 10 years for building improvements. Depreciation and amortization on equipment and internal use software is provided on a straight-line basis over the estimated useful lives which range from 5 years for vehicles, 5 years for furniture, 5 years for enterprise software and 3 years for all other software and computer equipment and the term of the lease for leased equipment. Repairs and maintenance are recognized as an expense during the period incurred. Insurance Contracts Contracts under which Atlas’ Insurance Subsidiaries accept risk at the inception of the contract from another party (the insured holder of the policy) by agreeing to compensate the policyholder or other insured beneficiary if a specified future event (the insured event) adversely affects the holder of the policy are classified as insurance contracts. All policies are short-duration contracts. Revenue Recognition Revenues from contracts with customers include both commission and fee income. The recognition and measurement of revenue is based on the assessments of individual contract terms. As an MGA, the Company has contracts with various insurance carriers which determines the Company’s commission income revenue. Each contract specifies what our performance obligations are as an MGA and what determines our commission income revenue, generally gross written premiums, net of cancellations and refunds. Under these contracts there are a number of performance obligations; however, it is the bundle of these services and not a single obligation that results in the performance of the MGA under the contracts. The Company considers these performance obligations as a non-bifurcated bundle of services where the performance obligations are satisfied simultaneous to the point in time where the Company issues a policy, endorses a policy, or cancels a policy to an insured. The commission rate stated in the individual contract is the standalone selling price of these non-bifurcated services which is allocated to the service bundle and not to any individual obligation under the various contracts. The revenue included as commission income for 2019 and 2018 totaled $7.5 million and $7.9 million , respectively. The balance of receivables related to contracts with customers, which is recorded as part of premiums receivable on the Consolidated Statements of Financial Position as of December 31, 2019 totaled $1.4 million and is all commission receivable. Premium income is recognized on a pro rata basis over the terms of the respective insurance contracts. Unearned premium reserves represent the portion of premiums written that are related to the unexpired terms of the policies in force. Claims Liabilities The provision for unpaid claims represent the estimated liabilities for reported claims reported prior to the close of the accounting period, estimates for unreported claims based on industry data and actuarial estimates, plus related estimated claim adjustment expenses based on the experience of the Company. Unpaid claim adjustment expenses are determined using case-basis evaluations and statistical analyses, including insurance industry claims data, and represent estimates of the ultimate cost of all claims incurred. The amount of uncertainty in the estimates is significantly affected by such factors as the amount of claims experience relative to the development period, knowledge of the actual facts and circumstances and the amount of insurance risk retained. The actuarial methods for making estimates for unpaid claims and for establishing the ultimate liability are periodically reviewed, and any adjustments are reflected in current operations. Reinsurance As part of Atlas’ insurance risk management policies, portions of its insurance risk is ceded to reinsurers. Reinsurance premiums and claims expenses are accounted for on a basis consistent with those used in accounting for the original policies issued and the terms of the reinsurance contracts. Premiums and claims ceded to other companies have been reported as a reduction of premium revenue and claims incurred. Commissions paid to Atlas by reinsurers on business ceded have been accounted for as a reduction of the related policy acquisition costs. Reinsurance recoverables are recorded for that portion of paid and unpaid claims and claims adjustment expenses that are ceded to other companies. Prepaid reinsurance premiums are recorded for unearned premiums that have been ceded to other companies. Share-Based Compensation Atlas has a share-based compensation plan that is described in Note 12, ‘Share-Based Compensation,’ to the Consolidated Financial Statements. Atlas uses the fair-value method of accounting to determine and account for equity settled transactions and to determine stock-based compensation for awards granted to employees and non-employees. Compensation expense is estimated based on the fair value of the award at the grant date and is recognized in net income over the requisite service period with a corresponding increase to additional paid in capital. The share-based compensation expense associated with awards that have graded vesting features and vest based on service conditions is calculated on a straight-line basis over the requisite service period for the entire award. Compensation expense recognized in connection with performance awards is based on the achievement of the specified performance and service conditions. During the recognition period compensation expense is accrued based on the performance condition that is probable of achievement. The final measure of compensation expense recognized over the requisite service period reflects the final performance outcome. Operating Segments Atlas operates in one business segment, the insurance agency business. Reclassifications Certain accounts in the prior years’ consolidated financial statement have been reclassified for comparative purposes to conform to the current year’s presentation.

New Accounting Standards

New Accounting Standards	12 Months Ended
	Dec. 31, 2019
New Accounting Pronouncements and Changes in Accounting Principles [Abstract]
New Accounting Standards	New Accounting Standards Pertinent Accounting Standard Updates (“ASUs”) are issued from time to time by the FASB and are adopted by the Company as they become effective. All recently issued accounting pronouncements with effective dates prior to January 1, 2020 have been adopted by the Company. Recently Adopted Leases In March 2019, December 2018, July 2018 and February 2016, the FASB issued ASI 2019-01 Leases (Topic 842) Codification Improvements, ASU 2018-20 Leases (Topic 842) Narrow-Scope Improvements for Lessors, ASU 2018-11 Leases (Topic 842): Targeted Improvements and ASU 2018-10 Codification Improvements to Topic 842, Leases and ASU 2016-02, Leases (Topic 842), respectively. The provisions of these updates impact the classification criteria, disclosure requirements, and other specific transactions in lease accounting. The updates require either the use of a modified retrospective approach, which requires leases to be measured at the beginning of the earliest period presented, or the transition method, which requires entities to recognize a cumulative-effect adjustment to the opening balance of retained earnings in the period of adoption. The Company adopted the updates on January 1, 2019 using the transition method with no change to comparative periods. See Note 16, Leases, for further discussion of future lease commitments. The adoption of these updates resulted in the recognition of both a right-of-use asset and lease liability in the amounts of approximately $2.5 million and $3.1 million , respectively. There was no impact to any of Atlas’ current financial covenants as a result of the increase to reported liabilities. Premium Amortization on Purchased Callable Debt Securities In March 2017, the FASB issued ASU 2017-08, Receivables-Nonrefundable Fees and Other Costs (Subtopic 310-20): Premium Amortization on Purchased Callable Debt Securities. This guidance shortens the amortization period to the earliest call date for certain purchased callable debt securities held at a premium that have explicit, noncontingent call features and are callable at a fixed price and preset date. For public entities, this guidance is effective for years beginning after December 31, 2018, including interim periods within those years. The Company adopted the update on January 1, 2019 with no impact on the Company’s consolidated financial statements because Global Liberty’s callable debt securities, that are held at a premium, are amortized to the earliest call date, which is consistent with current accounting treatment. Stock Compensation In May 2017, the FASB issued ASU 2017-09, Compensation-Stock Compensation (Topic 718): Scope of Modification Accounting. This update provides guidance on when an entity should apply modification accounting when changes are made to a share-based compensation award. For public entities, this guidance is effective for years beginning after December 15, 2017, including interim periods within those years. Early adoption is permitted. The Company adopted the update in the first quarter of 2018 using the prescribed prospective approach. The adoption of this ASU did not have an impact on the consolidated financial statements. Income Taxes In October 2016, the FASB issued ASU 2016-16, Income Taxes (Topic 740): Intra-Entity Transfers of Assets Other Than Inventory. The provisions of this update modify the income tax consequences for intra-entity transactions not involving inventory. For public entities, this guidance is effective for years beginning after December 15, 2017, including interim periods within those years. Early adoption is permitted. The Company adopted the update in the first quarter of 2018 using the prescribed modified retrospective approach. Although Atlas has a number of fixed income securities that were transferred between companies owned by Atlas, this ASU did not affect the consolidated financial statements, because the transactions were between two U.S. entities that are part of the same consolidated group, the transactions were elected to be deferred for U.S. tax purposes until the items leave the group, which is consistent with the pre-tax GAAP treatment, and the Company already reports as part of its computational approach, the State tax results (which are zero) under the new ASU. Statement of Cash Flows In August 2016, the FASB issued ASU 2016-15, Statement of Cash Flows (Topic 230). The provisions of this update address the diversity in practice of eight issues on the statement of cash flows. For public entities, this guidance is effective for years beginning after December 15, 2017, including interim periods within those years. Early adoption is permitted. The Company adopted the update in the first quarter of 2018 using the prescribed retrospective approach by restating all prior periods presented. Atlas’ presentation of its consolidated statements of cash flows did not change as a result of this ASU. Atlas elected the cumulative earnings approach for distributions from equity method investees upon adoption, which was consistent under prior GAAP treatment. Revenue Recognition The FASB issued ASU 2014-09, ASU 2015-14, ASU 2016-10, ASU 2016-12, ASU 2016-20 and ASU 2017-05, Revenue from Contracts with Customers (Topic 606). This update is a comprehensive revenue recognition standard that applies to all entities that have contracts with customers. The core principal of the new accounting guidance is that an entity should recognize revenue when it transfers promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. The guidance also requires additional disclosure about the nature, timing and uncertainty of revenue and cash flows arising from customer contracts, including significant judgments and changes in judgments and assets recognized from costs incurred to obtain or fulfill a contract. Atlas adopted the update in the first quarter of 2018 which resulted no impact on the consolidated financial statements. Not Yet Adopted Financial Instruments - Credit Losses In June 2016, the FASB issued ASU 2016-13, Financial Instruments - Credit Losses (Topic 326). The provisions of this update require an entity to broaden the information that it considers in developing its allowance for credit losses for assets. For public entities, this guidance is effective for years beginning after December 15, 2019, including interim periods within those years. Early adoption is permitted. The Company plans on adopting the update on the required effective date. Atlas does not currently have any investments with credit losses recorded or other significant credit allowances, therefore the provisions of this update are not expected to have a material impact on the consolidated financial statements upon adoption. Atlas will continue to monitor Global Liberty’s investment portfolio and other financial instruments until adoption for any changes. All other recently issued pronouncements with effective dates after December 31, 2019 are not expected to have a material impact on the consolidated financial statements.

Goodwill and Intangible Assets

Goodwill and Intangible Assets	12 Months Ended
	Dec. 31, 2019
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill and Intangible Assets	Goodwill and Intangible Assets Goodwill and indefinite-lived intangible assets are tested for impairment annually or when a triggering event occurs. During the fourth quarter of 2018, the Company performed an assessment of the recoverability of goodwill related to Anchor Group Holdings, Inc. as of December 31, 2018. Based on the assessment, the Company reduced the carrying value of goodwill to $0 , which resulted in a goodwill impairment loss of $2.7 million for 2018. There were no goodwill impairment losses during 2019. As a result of the liquidation and subsequent sale of Gateway Insurance Company, the Company recorded an impairment loss of $740,000 of indefinite-lived intangible assets during 2019. Changes in the Carrying Amount of Goodwill ($ in ‘000s) 2019 2018 Balance as of January 1, Goodwill $ 2,726 $ 2,726 Accumulated impairment losses (2,726 ) — — 2,726 Additions — — Impairment losses — (2,726 ) Balance as of December 31, Goodwill 2,726 2,726 Accumulated impairment losses (2,726 ) (2,726 ) $ — $ — Intangible Assets by Major Asset Class ($ in ‘000s) Economic Useful Life Gross Carrying Amount Accumulated Amortization Net As of December 31, 2019 Trade name and trademark 15 years $ 1,800 $ 581 $ 1,219 Customer relationship 10 years 2,700 1,294 1,406 $ 4,500 $ 1,875 $ 2,625 As of December 31, 2018 Trade name and trademark 15 years $ 1,800 $ 459 $ 1,341 Customer relationship 10 years 2,700 1,026 1,674 State insurance licenses Indefinite 740 — 740 $ 5,240 $ 1,485 $ 3,755 Atlas recognized amortization expense of $390,000 in each of the twelve months ended December 31, 2019 and, 2018 . Estimated future amortization expense for definite-lived intangible assets is $390,000 for each of the next five years.

Loss From Continuing Operations

Loss From Continuing Operations per Share	12 Months Ended
	Dec. 31, 2019
Earnings Per Share [Abstract]
Loss From Continuing Operations per Share	Loss From Continuing Operations per Share Computations of Basic and Diluted Loss per Common Share from Continuing Operations ($ in ‘000s, except share and per share amounts) Year ended December 31, 2019 2018 Basic Loss from continuing operations before income taxes $ (12,776 ) $ (54,132 ) Income tax expense 223 14,494 Net loss attributable to common shareholders from continuing operations $ (12,999 ) $ (68,626 ) Basic weighted average common shares outstanding 11,954,494 11,992,808 Loss per common share basic from continuing operations $ (1.09 ) $ (5.72 ) Diluted Basic weighted average common shares outstanding 11,954,494 11,992,808 Dilutive potential ordinary shares: Dilutive stock options outstanding — — Diluted weighted average common shares outstanding 11,954,494 11,992,808 Loss per common share diluted from continuing operations $ (1.09 ) $ (5.72 ) Common shares are defined as ordinary voting common shares, restricted voting common shares and participative restricted stock units (“RSUs”). Earnings per common share diluted is computed by dividing net income by the weighted average number of common shares outstanding for each period plus the incremental number of shares added as a result of converting dilutive potential ordinary voting common shares, calculated using the treasury stock method. Atlas’ potential dilutive ordinary voting common shares consists of outstanding stock options to purchase ordinary voting common shares and warrants to purchase 2,387,368 ordinary voting common shares of Atlas for $0.69 per share. The effects of these convertible instruments are excluded from the computation of earnings per common share diluted in periods in which the effect would be anti-dilutive. In 2019 and 2018 , all exercisable stock options were deemed to be anti-dilutive. The potentially dilutive impact for all exercisable stock options excluded from the calculation due to anti-dilution is 0 and 16,372 common shares for 2019 and 2018, respectively.

Investments

Investments	12 Months Ended
	Dec. 31, 2019
Investments [Abstract]
Investments	Investments Atlas adopted ASU 2016-01 as of January 1, 2018, which requires equity investments, except those accounted for under the equity method, to be measured at fair value and changes in fair value to be recognized in net income. It should be noted that due to the deconsolidation of the ASI Pool Companies and the discontinued operation classification of Global Liberty, no tables have been disclosed with respect to investment holdings at December 31, 2019. Results of operations through September 30, 2019 of the ASI Pool Companies have been disclosed where applicable. Cost or Amortized Cost, Gross Unrealized Gains and Losses, and Fair Value of Investments ($ in ‘000s) Cost or Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Fair Value December 31, 2018 Fixed income securities: U.S. Treasury and other U.S. government obligations $ 13,070 $ 30 $ (212 ) $ 12,888 States, municipalities and political subdivisions 5,893 19 (79 ) 5,833 Corporate Banking/financial services 10,786 5 (312 ) 10,479 Consumer goods 8,185 — (284 ) 7,901 Capital goods 1,994 36 (74 ) 1,956 Energy 6,192 — (260 ) 5,932 Telecommunications/utilities 4,727 1 (162 ) 4,566 Health care 832 — (77 ) 755 Total corporate 32,716 42 (1,169 ) 31,589 Mortgage-backed Agency 18,454 5 (489 ) 17,970 Commercial 17,826 105 (506 ) 17,425 Total mortgage-backed 36,280 110 (995 ) 35,395 Other asset-backed 10,896 16 (27 ) 10,885 Total fixed income securities $ 98,855 $ 217 $ (2,482 ) $ 96,590 Atlas assesses, on a quarterly basis, whether there is evidence that a financial asset or group of financial assets is impaired. An investment is considered impaired when the fair value of the investment is less than its cost or amortized cost. When an investment is impaired, the Company must make a determination as to whether the impairment is other-than-temporary. The analysis includes some or all of the following procedures as deemed appropriate by management: • identifying all security holdings in unrealized loss positions that have existed for at least six months or other circumstances that management believes may impact the recoverability of the security; • obtaining a valuation analysis from third party investment managers regarding these holdings based on their knowledge, experience and other market based valuation techniques; • reviewing the trading range of certain securities over the preceding calendar period; • assessing whether declines in market value are other-than-temporary for debt security holdings based on credit ratings from third party security rating agencies; and • determining the necessary provision for declines in market value that are considered other-than-temporary based on the analyses performed. The risks and uncertainties inherent in the assessment methodology utilized to determine declines in market value that are other-than-temporary include, but may not be limited to, the following: • the opinion of professional investment managers could prove to be incorrect; • the past trading patterns of individual securities may not reflect future valuation trends; • the credit ratings assigned by independent credit rating agencies may prove to be incorrect due to unforeseen or unknown facts related to a company’s financial situation; and • the debt service pattern of non-investment grade securities may not reflect future debt service capabilities and may not reflect a company’s unknown underlying financial problems. Under the ASC, with respect to an investment in an impaired debt security, other-than-temporary impairment (“OTTI”) occurs if (a) there is intent to sell the debt security, (b) it is more likely than not it will be required to sell the debt security before its anticipated recovery, or (c) it is probable that all amounts due will be unable to be collected such that the entire cost basis of the security will not be recovered. If Atlas intends to sell the debt security, or will more likely than not be required to sell the debt security before the anticipated recovery, a loss in the entire amount of the impairment is reflected in net investment gains (losses) on investments in the consolidated statements of operations. If Atlas determines that it is probable it will be unable to collect all amounts and Atlas has no intent to sell the debt security, a credit loss is recognized in net investment gains (losses) on investments in the consolidated statements of operations to the extent that the present value of expected cash flows is less than the amortized cost basis; any difference between fair value and the new amortized cost basis (net of the credit loss) is reflected in other comprehensive loss, net of applicable income taxes. For equity securities, the Company evaluates its ability to retain its investment in the issuer for a period of time sufficient to allow for any anticipated recovery in fair value. Evidence considered to determine anticipated recovery are analysts’ reports on the near-term prospects of the issuer and the financial condition of the issuer or the industry, in addition to the length and extent of the market value decline. If an OTTI is identified, the equity security is adjusted to fair value through a charge to earnings. There were no other-than-temporary impairments recorded in 2019 or 2018 as a result of the OTTI analysis performed by management. Aging of Unrealized Losses in Fixed Income Securities and Equities ($ in ‘000s) Less Than 12 Months More Than 12 Months Total Fair Value Unrealized Losses Fair Value Unrealized Losses Fair Value Unrealized Losses December 31, 2018 Fixed income securities: U.S. Treasury and other U.S. government obligations $ 507 $ — $ 8,549 $ (212 ) $ 9,056 $ (212 ) States, municipalities and political subdivisions 1,009 (17 ) 2,993 (62 ) 4,002 (79 ) Corporate Banking/financial services 6,309 (195 ) 3,466 (117 ) 9,775 (312 ) Consumer goods 4,664 (163 ) 3,087 (121 ) 7,751 (284 ) Capital goods 707 (28 ) 859 (46 ) 1,566 (74 ) Energy 3,839 (178 ) 2,093 (82 ) 5,932 (260 ) Telecommunications/utilities 1,447 (39 ) 2,862 (123 ) 4,309 (162 ) Health care 127 (2 ) 628 (75 ) 755 (77 ) Total corporate 17,093 (605 ) 12,995 (564 ) 30,088 (1,169 ) Mortgage-backed Agency 2,310 (36 ) 14,964 (453 ) 17,274 (489 ) Commercial 4,319 (121 ) 9,082 (385 ) 13,401 (506 ) Total mortgage-backed 6,629 (157 ) 24,046 (838 ) 30,675 (995 ) Other asset-backed 7,381 (12 ) 1,220 (15 ) 8,601 (27 ) Total fixed income securities $ 32,619 $ (791 ) $ 49,803 $ (1,691 ) $ 82,422 $ (2,482 ) As of December 31, 2018 , we held 270 and 0 individual fixed income and equity securities, respectively, that were in an unrealized loss position, of which 164 individual fixed income securities were in a continuous loss position for longer than 12 months. We did not recognize the unrealized losses in earnings on these fixed income securities in 2018 , because we neither intend to sell the securities nor do we believe that it is more likely than not that we will be required to sell these securities before recovery of their amortized costs. Components of Net Investment Income ($ in ‘000s) Year ended December 31, 2019 2018 Total investment income Interest income $ 1,877 $ 3,052 Income from other investments 793 (543 ) Investment expenses (768 ) (716 ) Net investment income $ 1,902 $ 1,793 Aggregate Proceeds and Gross Realized Investment Gains and Losses ($ in ‘000s) Year ended December 31, 2019 2018 Fixed income securities: Proceeds from sales and calls $ 42,406 $ 42,037 Gross realized investment gains 450 330 Gross realized investment losses (205 ) (520 ) Equities: Proceeds from sales 5,997 5,458 Gross realized investment gains 443 815 Gross realized investment losses (96 ) (25 ) Other investments: Proceeds from sales 3,997 93 Gross realized investment gains 250 93 Gross realized investment losses (21 ) — Total: Proceeds from sales and calls $ 52,400 $ 47,588 Gross realized investment gains 1,143 1,238 Gross realized investment losses (322 ) (545 ) Components of Net Realized Gains (Losses) ($ in ‘000s) Year ended December 31, 2019 2018 Fixed income securities $ 245 $ (190 ) Equities 347 790 Other investments 229 93 Net realized gains $ 821 $ 693 Other Investments Atlas’ other investments are comprised of collateral loans and various limited partnerships that invest in income-producing real estate, equities or insurance linked securities. Atlas accounts for these limited partnership investments using the equity method of accounting. The carrying values of the equity method limited partnerships was $22.7 million as of December 31, 2018 . The carrying value of these investments is Atlas’ share of the net book value for each limited partnership. The carrying values of the collateral loans were $1.0 million as of December 31, 2018 . Equity Method Investments by Type ($ in ‘000s) As of December 31, 2019 2019 2018 Unfunded Commitments Carrying Value Real estate $ — $ — $ 9,764 Insurance linked securities — — 6,694 Activist hedge funds — — 3,911 Venture capital — — 2,015 Other joint venture — — 325 Total equity method investments $ — $ — $ 22,709 Due to the timing of financial information of the Company’s equity method investments, certain investments are recorded on a financial reporting lag of one to three months. The Company recognizes an impairment loss for equity method limited partnerships when evidence demonstrates that the loss is other-than-temporary. To determine if an other-than-temporary impairment has occurred, the Company evaluates whether or not the investee could sustain a level of earnings that would justify the carrying amount of the investment. Collateral loans are considered impaired when it is probable that the Company will not collect the contractual principal and interest. Valuation allowances are established for impaired loans equal to the fair value of the collateral less costs to sell or the present value of the loan’s expected future repayment cash flows discounted at the loan’s original effective interest rate. Valuation allowances are adjusted for subsequent changes in the fair value of the collateral less costs to sell or the present value of the loan’s expected future repayment cash flows. As of December 31, 2019 and 2018 , the Company had no valuation allowances established for impaired equity method limited partnerships and loans. Short-Term Investments Atlas’ short-term investments are comprised of fixed income securities which totaled $4.5 million as of December 31, 2018 . Collateral Pledged As of December 31, 2018 , bonds, cash and cash equivalents with a fair value of $13.7 million , were on deposit with state and provincial regulatory authorities. Also, from time to time, the Company pledges securities to and deposits cash with third parties to collateralize liabilities incurred under its policies of reinsurance assumed and other commitments made by the Company. As of December 31, 2018 , the amounts of such pledged securities were $31.3 million . Collateral pledging transactions are conducted under terms that are common and customary to standard collateral pledging and are subject to the Company’s standard risk management controls. These assets and investment income related thereto remain the property of the Company while pledged. Neither the state and/or provincial regulatory authorities nor any other third party has the right to re-pledge or sell said securities held on deposit.

Fair Value of Financial Instrum

Fair Value of Financial Instruments	12 Months Ended
	Dec. 31, 2019
Financial and Credit Risk Management [Abstract]
Fair Value of Financial Instruments	Fair Value of Financial Instruments U.S. GAAP requires certain assets and liabilities to be reported at fair value in the financial statements and provides a framework for establishing that fair value. Level 1 inputs are given the highest priority in the hierarchy while Level 3 inputs are given the lowest priority. Assets and liabilities carried at fair value are classified in one of the following three categories based on the nature of the inputs to the valuation technique used: Level 1 Observable inputs that reflect unadjusted quoted prices for identical assets or liabilities in active markets as of the reporting date. Active markets are those in which transactions for the asset or liability occur in sufficient frequency and volume to provide pricing information on an ongoing basis. Level 2 Observable market-based inputs or unobservable inputs that are corroborated by market data. Level 3 Unobservable inputs that are not corroborated by market data. These inputs reflect management’s best estimate of fair value using its own assumptions about the assumptions a market participant would use in pricing the asset or liability. Assets and liabilities are classified in their entirety based on the lowest level of input that is significant to the fair value measurement. Atlas’ assessment of the significance of a particular input to the fair value measurement requires judgment, and may affect the placement of the asset or liability within the fair value hierarchy levels. The following is a summary of significant valuation techniques for assets measured at fair value on a recurring basis: Level 1 U.S. treasury and other U.S. government obligations Comprised of certain U.S. Treasury fixed income securities. Valuation is based on unadjusted quoted prices for identical assets in active markets that Atlas can access. Equities Comprised of publicly-traded common stocks. Valuation is based on unadjusted quoted prices for identical assets in active markets that Atlas can access. Level 2 States, municipalities and political subdivisions Comprised of U.S. States, Territories and Possessions, U.S. Political Subdivisions of States, Territories and Possessions, U.S. Special Revenue and Special Assessment Obligations. The primary inputs to the valuation include quoted prices for identical assets in inactive markets or similar assets in active or inactive markets, contractual cash flows, benchmark yields and credit spreads. Corporate bonds Comprised of investment-grade fixed income securities. The primary inputs to the valuation include quoted prices for identical assets in inactive markets or similar assets in active or inactive markets, contractual cash flows, benchmark yields and credit spreads. Mortgage-backed and other asset-backed Comprised of securities that are collateralized by mortgage obligations and other assets. The primary inputs to the valuation include quoted prices for identical assets in inactive markets or similar assets in active or inactive markets, contractual cash flows, benchmark yields, collateral performance and credit spreads. It should be noted that due to the deconsolidation of the ASI Pool Companies and the discontinued operation classification of Global Liberty, no tables have been disclosed with respect to investment holdings at December 31, 2019. Investments at Fair Value ($ in ‘000s) Level 1 Level 2 Level 3 Total As of December 31, 2018 Fixed income securities: U.S. Treasury and other U.S. government obligations $ 12,888 $ — $ — $ 12,888 States, municipalities and political subdivisions — 5,833 — 5,833 Corporate Banking/financial services — 10,479 — 10,479 Consumer goods — 7,901 — 7,901 Capital goods — 1,956 — 1,956 Energy — 5,932 — 5,932 Telecommunications/utilities — 4,566 — 4,566 Health care — 755 — 755 Total corporate — 31,589 — 31,589 Mortgage-backed Agency — 17,970 — 17,970 Commercial — 17,425 — 17,425 Total mortgage-backed — 35,395 — 35,395 Other asset-backed — 10,885 — 10,885 Total fixed income securities $ 12,888 $ 83,702 $ — $ 96,590 Equities 5,929 — — 5,929 Total $ 18,817 $ 83,702 $ — $ 102,519 Atlas primarily uses the services of external securities pricing vendors to obtain these values. Atlas then reviews these valuations to ensure that the values are accurately recorded and that the data inputs and valuation techniques utilized are appropriate, consistently applied, and that the assumptions are reasonable and consistent with the objective of determining fair value. Though Atlas believes the valuation methods used in determining fair value are appropriate, different methodologies or assumptions could result in a different fair value. Management does not believe that reasonable changes to the inputs to its valuation methodology would result in a significantly higher or lower fair value measurement. The Company had no fair value investments classified as Level 3 as of December 31, 2018 . There were no transfers in or out of Level 2 or Level 3 during 2018 .

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2019
Income Tax Disclosure [Abstract]
Income Taxes	Income Taxes Reconciliation of U.S. Statutory Marginal Income Tax Rate to the Effective Tax Rate - Continuing Operations ($ in ‘000s) Year ended December 31, 2019 2018 Amount % Amount % Provision for taxes at U.S. statutory marginal income tax rate $ (2,683 ) 21.0 % $ (11,368 ) 21.0 % Provision for deferred tax assets deemed unrealizable (valuation allowance) 2,779 (21.8 ) 25,397 (46.9 ) Nondeductible expenses 28 (0.2 ) 59 (0.1 ) Tax-exempt income (3 ) — (9 ) — State tax (net of federal benefit) 71 (0.6 ) (2 ) — Stock compensation 31 (0.2 ) (42 ) 0.1 Nondeductible goodwill — — 572 (1.1 ) Nondeductible acquisition accounting adjustment — — (109 ) 0.2 Other — — (4 ) — Provision for income taxes for continuing operations $ 223 (1.8 )% $ 14,494 (26.8 )% Reconciliation of U.S. Statutory Marginal Income Tax Rate to the Effective Tax Rate - Discontinued Operations ($ in ‘000s) Year ended December 31, 2019 2018 Amount % Amount % Provision for taxes at U.S. statutory marginal income tax rate $ (1,560 ) 21.0 % $ (2,114 ) 21.0 % Provision for deferred tax assets deemed unrealizable (valuation allowance) 1,559 (21.0 ) 3,432 (34.1 ) Nondeductible expenses 3 — 3 — Tax-exempt income (2 ) — (4 ) — Provision for income taxes for discontinued operations $ — — % $ 1,317 (13.1 )% Components of Income Tax Expense - Continuing Operations ($ in ‘000s) Year ended December 31, 2019 2018 Current tax expense (benefit) $ 223 $ (1,091 ) Deferred tax benefit (2,779 ) (9,830 ) Increase in deferred tax valuation allowance 2,779 25,415 Total $ 223 $ 14,494 Components of Income Tax Expense - Discontinued Operations ($ in ‘000s) Year ended December 31, 2019 2018 Current tax expense (benefit) $ — $ (83 ) Deferred tax benefit (1,559 ) (2,015 ) Increase in deferred tax valuation allowance 1,559 3,415 Total $ — $ 1,317 During 2013 and 2019, due to shareholder activity, a “triggering events” as determined under IRC Section 382 occurred. As a result, under IRC Section 382, the use of the Company’s net operating loss and other carryforwards generated prior to the “triggering events” will be subject to a yearly limitation as a result of this “ownership change” for tax purposes, which is defined as a cumulative change of more than 50% during any three-year period by shareholders owning 5% or greater portions of the Company’s shares. Due to the mechanics of the Section 382 calculation when there are multiple triggering events the Company’s losses will generally be limited based on the thresholds of the 2019 triggering event. The Company has established a valuation allowance against the NOLs that will expire unused as a result of the yearly limitation. Components of Deferred Income Tax Assets and Liabilities ($ in ‘000s) December 31, 2019 2018 Gross deferred tax assets: Losses carried forward $ 10,264 $ 25,326 Claims liabilities and unearned premium reserves 554 5,949 Investment in affiliates 24,450 — Bad debts 168 1,009 Stock compensation 873 760 Other 81 418 Valuation allowance (32,522 ) (29,416 ) Total gross deferred tax assets 3,868 4,046 Gross deferred tax liabilities: Deferred policy acquisition costs 112 1,535 Investments 116 189 Fixed assets 2,099 1,371 Intangible assets 551 633 Other 990 318 Total gross deferred tax liabilities 3,868 4,046 Net deferred tax assets $ — $ — Net Operating Loss Carryforward as of December 31, 2019 by Expiry Date ($ in ‘000s) Year of Occurrence Year of Expiration Amount 2011 2031 $ 1 2012 2032 70 2015 2035 1 2017 2037 13,649 2018 2038 10,439 2018 Indefinite 8,566 2019 2039 11,747 2019 Indefinite 4,404 Total $ 48,877 Deferred tax assets are recognized to the extent that it is probable that future taxable income will be available against which they can be utilized. When considering the extent of the valuation allowance on Atlas’ deferred tax assets, weight is given by management to both positive and negative evidence. U.S. GAAP states that a cumulative loss in recent years is a significant piece of negative evidence that is difficult to overcome in determining that a valuation allowance is not needed against deferred tax assets. Based on Atlas’ cumulative loss in recent years and certain deferred tax assets subject to a yearly limitation under Section 382 which will likely result in expiration before utilization, Atlas has established a valuation allowance of $32.5 million and $29.4 million for its gross future deferred tax assets as of December 31, 2019 and 2018 , respectively. Atlas accounts for uncertain tax positions in accordance with the income taxes accounting guidance. Atlas has analyzed filing positions in the federal and state jurisdictions where it is required to file tax returns, as well as the open tax years in these jurisdictions. Atlas believes that its federal and state income tax filing positions and deductions will be sustained on audit and does not anticipate any adjustments that will result in a material change to its financial position. Therefore, no reserves for uncertain federal and state income tax positions have been recorded. Atlas would recognize interest and penalties related to unrecognized tax benefits as a component of the provision for federal income taxes. Atlas did not incur any federal income tax related interest income, interest expense or penalties in 2019 or 2018 . Tax years 2015 and years thereafter are subject to examination by the Internal Revenue Service (“IRS”).

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Dec. 31, 2019
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Commitments and Contingencies In the ordinary course of its business, Atlas is involved in legal proceedings, including lawsuits, regulatory examinations and inquiries. Atlas is exposed to credit risk on balances receivable from insureds and agents. Credit exposure to any one individual insured is not material. The policies placed with risk taking partners are distributed by agents who may manage cash collection on its behalf pursuant to the terms of their agency agreement. Atlas has procedures to monitor and minimize its exposure to delinquent agent balances, including, but not limited to, reviewing account current statements, processing policy cancellations for non-payment and other collection efforts deemed appropriate.

Property and Equipment

Property and Equipment	12 Months Ended
	Dec. 31, 2019
Property, Plant and Equipment [Abstract]
Property and Equipment	Property and Equipment Property and Equipment Held 1 ($ in ‘000s) As of December 31, 2019 2018 Buildings $ 7,425 $ 7,425 Land 1,840 1,840 Building improvements 9,023 9,006 Leasehold improvements 193 190 Internal use software 12,610 16,078 Computer equipment 1,925 1,821 Furniture and other office equipment 1,150 2,897 Total $ 34,166 $ 39,257 Accumulated depreciation (12,373 ) (9,391 ) Total property and equipment, net $ 21,793 $ 29,866 1 Excluding assets held for sale. Depreciation expense and amortization from continuing operations was $3.9 million and $2.5 million in 2019 and 2018 , respectively. As part of a cost sharing agreement with affiliates under common ownership, depreciation expense of $250,000 and $363,000 was allocated to Global during 2019 and 2018 respectively. During 2016, Atlas purchased a building and land for $9.3 million to serve as its new corporate headquarters to replace its former leased office space. Atlas’ Chicago area staff moved into this space in late October 2017 and occupies approximately 70,000 square feet in the building. An unrelated tenant occupies the remaining office space in the building. The Company made improvements to its corporate headquarters building of $20,000 and $1.1 million in 2019 and 2018, respectively. Rental income related to this lease agreement was $408,000 and $433,000 in 2019 and 2018 , respectively. Depreciation expense related to the building and its improvements was $1.1 million and $1.1 million in 2019 and 2018 , respectively. For the years ended December 31, 2019 and 2018 the Company capitalized $2.4 million and $6.4 million , respectively, of costs incurred, consisting primarily of external consultants and internal labor costs incurred during the application development stage of the internal-use software. Substantially all of the costs incurred during the period were part of the application development stage. For the years ended December 31, 2019 and 2018 , there was $1.9 million and $667,000 , respectively, of amortization expense recorded for projects in the post-implementation stage. Net realized losses on the disposal and sales of equipment was $21,000 and $2,000 in 2019 and 2018 , respectively.

Reinsurance Ceded

Reinsurance Ceded	12 Months Ended
	Dec. 31, 2019
Underwriting Policy and Reinsurance Ceded [Abstract]
Reinsurance Ceded	Reinsurance Ceded As is customary in the insurance industry, Atlas reinsures portions of certain insurance policies it writes, thereby providing a greater diversification of risk and minimizing exposure on larger risks. Atlas remains contingently at risk with respect to any reinsurance ceded and would incur an additional loss if an assuming company were unable to meet its obligation under the reinsurance treaty. Atlas monitors the financial condition of its reinsurers to minimize its exposure to significant losses from reinsurer insolvencies. Letters of credit are maintained for any unauthorized reinsurer to cover ceded unearned premium reserves, ceded claims and claims adjustment expense reserve balances and ceded paid claims. These policies mitigate the risk of credit quality or dispute from becoming a danger to financial strength. To date, the Company has not experienced any material difficulties in collecting reinsurance recoverables. Premiums Written, Premiums Earned and Amounts Related to Reinsurance ($ in ‘000s) Year ended December 31, 2019 2018 Direct premiums written $ 133,827 $ 206,535 Assumed premiums written 26,857 32,539 Ceded premiums written (72,911 ) (72,811 ) Net premiums written $ 87,773 $ 166,263 Direct premiums earned $ 149,609 $ 205,923 Assumed premiums earned 26,954 22,261 Ceded premiums earned (66,322 ) (47,498 ) Net premiums earned $ 110,241 $ 180,686 Ceded claims and claims adjustment expenses $ 31,551 $ 36,652 Ceding commissions $ 16,382 $ 10,258 Reinsurance recoverables on unpaid claims and claims adjustment expenses — $ 55,265 Prepaid reinsurance premiums — $ 31,151 Reinsurance recoverables on paid claims and claims adjustment expenses — $ 10,260 During 2019, the Company received notice from General Reinsurance Corporation (“Gen Re”) that effective July 31, 2019, the XOL reinsurance coverage for the ASI Pool Companies would terminate on a cut-off basis. Additionally, effective September 30, 2019, the ASI Pool Companies’ Quota Share contract with Swiss Reinsurance America Corporation (“Swiss Re”) was terminated on a run-off basis. During 2020, the Company received notice from Gen Re that effective January 1, 2020, the XOL reinsurance coverage for Global Liberty would terminate on a run-off basis. See “Part 1, Item 1, 2020 Developments” for certain developments with respect to the ASI Pool Companies and Global Liberty subsequent to December 31, 2019.

Claim Liabilities

Claim Liabilities	12 Months Ended
	Dec. 31, 2019
Insurance Loss Reserves [Abstract]
Claims Liabilities	Claims Liabilities Unpaid Claims and Claims Adjustment Expenses Changes in the Provision for Unpaid Claims and Claims Adjustment Expenses, Net of Reinsurance Recoverables ($ in ‘000s) Year ended December 31, 2019 2018 Unpaid claims and claims adjustment expenses, beginning of period $ 226,487 $ 171,513 Less: reinsurance recoverable 55,265 41,373 Net unpaid claims and claims adjustment expenses, beginning of period 171,222 130,140 Incurred related to: Current year 78,612 110,621 Prior years 2,155 71,635 80,767 182,256 Paid related to: Current year 22,176 39,784 Prior years 89,970 101,390 112,146 141,174 Reduction in liability from deconsolidation 139,843 — Net unpaid claims and claims adjustment expenses, end of period — 171,222 Add: reinsurance recoverable — 55,265 Unpaid claims and claims adjustment expenses, end of period $ — $ 226,487 The process of establishing the estimated provision for unpaid claims and claims adjustment expenses is complex and imprecise, as it relies on the judgment and opinions of a large number of individuals, on historical precedent and trends, on prevailing legal, economic, social and regulatory trends, and on expectations as to future developments. The process of determining the provision necessarily involves risks that the actual results may deviate, perhaps substantially, from the best estimates made. As of October 1, 2019, the results of the ASI Pool Companies have been deconsolidated. Through September 30, 2019, the incurred related to prior years primarily related to unfavorable development on involuntary assigned risk pools and run-off commercial auto. Assigned risk pools are established by state governments to cover high-risk insureds who cannot purchase insurance through conventional means. Atlas experienced $71.6 million in unfavorable prior accident year development in 2018 as reflected as incurred related to prior years in the table above. The unfavorable development is primarily from our core lines with $58.7 million of the development related to claims from accident years 2015 through 2017. Year-end 2018 reserve estimates for the ASI Pool Companies were strengthened to the high point of the actuarial range established by the outside independent actuaries for each entity based on December 31, 2018 data, claim settlement activities, and other factors evaluated subsequent to the receipt of the 2018 actuarial opinions.

Other Employee Benefit Plans

Other Employee Benefit Plans	12 Months Ended
	Dec. 31, 2019
Other Employee Benefit Plans [Abstract]
Other Employee Benefit Plans	Other Employee Benefit Plans Defined Contribution Plan Atlas has a defined contribution 401(k) plan covering all qualified employees of Atlas and its subsidiaries. Contributions to this plan are limited based on IRS guidelines. Atlas matches 100% of the employee contribution up to 2.5% of annual earnings, plus 50% of additional contributions up to 2.5% of annual earnings, for a total maximum expense of 3.75% of annual earnings per participant. Atlas’ matching contributions are discretionary. Employees are 100% vested in their own contributions and vest in Atlas contributions based on years of service equally over 5 years with 100% vested after 5 years . Company contributions were $386,000 and $443,000 and in 2019 and 2018 , respectively. Employee Stock Purchase Plan The Atlas Employee Stock Purchase Plan (“ESPP”) encourages employee interest in the operation, growth and development of Atlas and provides an additional investment opportunity to employees. Full time and permanent part time employees working more than 30 hours per week are allowed to invest up to 7.5% of adjusted salary in Atlas ordinary voting common shares. Atlas matches 100% of the employee contribution up to 2.5% of annual earnings, plus 50% of additional contributions up to 5% of annual earnings, for a total maximum expense of 5% of annual earnings per participant. Atlas’ matching contributions are discretionary. Atlas also pays all administrative costs related to this plan. In 2019 and 2018 , Atlas’ costs incurred related to the matching portion of the ESPP were $108,000 and $206,000 , respectively. Share purchases pursuant to this plan are made in the open market.

Share Capital, Warrants and Mez

Share Capital, Warrants and Mezzanine Equity	12 Months Ended
	Dec. 31, 2019
Share Capital and Mezzanine Equity [Abstract]
Share Capital, Warrants and Mezzanine Equity	Share Capital, Warrants and Mezzanine Equity Share Capital Share Capital Activity As of December 31, 2019 2018 Shares Authorized Shares Issued Shares Outstanding Amount ($ in ‘000s) Shares Issued Shares Outstanding Amount ($ in ‘000s) Ordinary voting common shares 266,666,667 12,198,319 11,942,812 $ 36 12,192,475 11,936,970 $ 36 Restricted voting common shares 33,333,334 — — — — — — Total common shares 300,000,001 12,198,319 11,942,812 $ 36 12,192,475 11,936,970 $ 36 There were 11,682 and 24,932 non-vested RSUs as of December 31, 2019 and 2018 , respectively. These RSUs are participative and are included in the computations of earnings per common share and book value per common share for these periods. During 2019 , the Company issued 5,842 ordinary voting common shares as a result of the vesting of RSUs. During 2018, the Company issued 7,408 ordinary voting common shares as a result of the vesting of RSUs and 27,195 ordinary voting common shares, then immediately canceled 6,169 shares, as a result of a cashless exercise of options. On March 21, 2017, the Company’s Board of Directors approved a Share Repurchase Program of up to 650,000 shares of common stock. The repurchases could be made from time to time in open market transactions, privately-negotiated transactions, block purchases, or otherwise in accordance with securities laws at the discretion of the Company’s management until March 21, 2018. The Share Repurchase Program was not extended. The Company’s decisions around the timing, volume, and nature of share repurchases, and the ultimate amount of shares repurchased, was dependent on market conditions, applicable securities laws and other factors. The Share Repurchase Program and the Board’s authorization of the program could have been modified, suspended or discontinued at any time. During 2018, 255,505 shares were repurchased under the Share Repurchase Program. Warrants The Schedule 13G filed by American Financial Group, Inc., a parent holding company, on January 31, 2020 states that as of December 31, 2019 it has sole voting power to vote 2,387,368 ordinary voting common shares and sole power to dispose of 2,387,368 ordinary voting common shares. These shares are represented by warrants to purchase 2,387,368 ordinary voting common shares until June 10, 2024, under a Warrant Agreement dated June 10, 2019 (the “Warrant Agreement”), at an initial exercise price of $0.69 per share, with both the number of ordinary voting common shares subject to the Warrant Agreement and the exercise price subject to adjustment as set forth in the Warrant Agreement. Atlas did not declare or pay any dividends to its common shareholders during 2019 or 2018 . Mezzanine Equity There were no preferred shares outstanding as of December 31, 2019 and 2018 . Preferred shareholders are entitled to dividends on a cumulative basis, whether or not declared by the Board of Directors, at the rate of $0.045 per share per year ( 4.5% ) and may be paid in cash or in additional preferred shares at the option of Atlas. In liquidation, dissolution or winding-up of Atlas, preferred shareholders receive the greater of $1.00 per share plus all declared and unpaid dividends or the amount they would receive in liquidation if the preferred shares had been converted to restricted voting common shares or ordinary voting common shares immediately prior to liquidation. Preferred shareholders are not entitled to vote. During 2018, Atlas paid $333,000 in dividends earned on the preferred shares then outstanding to the former owner of Anchor, the cumulative amount to which they were entitled through December 31, 2017, leaving no accrued or unpaid dividends.

Share-Based Compensation

Share-Based Compensation	12 Months Ended
	Dec. 31, 2019
Share-based Payment Arrangement [Abstract]
Share Based Compensation	Share-Based Compensation On January 6, 2011, Atlas adopted a stock option plan (“Stock Option Plan”) in order to advance the interests of Atlas by providing incentives to eligible persons defined in the plan. In the second quarter of 2013, a new equity incentive plan (“Equity Incentive Plan”) was approved by the Company’s common shareholders at the Annual General Meeting, and Atlas ceased to grant new stock options under the preceding Stock Option Plan. The Equity Incentive Plan is a securities based compensation plan, pursuant to which Atlas may issue restricted stock grants for ordinary voting common shares, restricted stock, stock grants for ordinary voting common shares, stock options and other forms of equity incentives to eligible persons as part of their compensation. The Equity Incentive Plan is considered an amendment and restatement of the Stock Option Plan, although outstanding stock options issued pursuant to the Stock Option Plan will be governed by the terms of the Stock Option Plan. Stock Options Stock Option Activity (prices in Canadian dollars designated with “C$” and U.S. dollars designated with “US$”) Year ended December 31, 2019 2018 Number of Options Weighted Average Exercise Price Number of Options Weighted Average Exercise Price C$ Denominated: Outstanding, beginning of period 27,195 C$6.00 54,390 C$6.00 Granted — — — — Exercised — C$— (27,195 ) C$6.00 Outstanding, end of period 27,195 C$6.00 27,195 C$6.00 US$ Denominated: Outstanding, beginning of period 375,000 US$17.01 375,000 US$17.01 Granted — — — — Exercised — — — — Outstanding, end of period 375,000 US$17.01 375,000 US$17.01 Options Outstanding As of December 31, 2019 Grant Date Expiration Date Number Outstanding Number Exercisable January 18, 2011 January 18, 2021 27,195 — March 6, 2014 March 6, 2024 175,000 — March 12, 2015 March 12, 2025 200,000 — Total 402,195 — There are no stock options that are exercisable as of December 31, 2019 . The stock option grants outstanding have a weighted average remaining life of 4.48 years and have an intrinsic value of $0 as of December 31, 2019 . Under the Equity Incentive Plan, a director who either directly or indirectly purchases up to $100,000 of Atlas ordinary voting common stock on the open market, through the employee stock purchase plan, or via other means acceptable under this plan (see ‘Part II, Item 8, Note 13, Other Employee Benefit Plans’ in the Notes to Consolidated Financial Statements) will receive a 3 to 1 matching grant of restricted stock grants for ordinary voting common shares (or, for Canadian taxpayers, restricted stock units) based on the aggregate purchase price of ordinary voting common shares the director purchases during the 6 month period that began on June 18, 2013 and ended on December 31, 2013, or for new directors within 6 months of their initial appointment date (“Purchase Period”). Matching share grants of 148,152 restricted stock grants for ordinary voting common shares and 37,038 restricted stock units were made on February 28, 2014 (“Grant Date”). The number of ordinary voting common shares issued on the Grant Date were determined by dividing (A) the dollar amount of the Company matching contribution due based on purchases during the Purchase Period by (B) the closing common share price of one share of Company ordinary voting common share at close of market on June 17, 2013 (“Closing Price”), which was $8.10 per share. The restricted stock grants for ordinary voting common shares will vest 20% on each anniversary of the Grant Date, subject to the terms of the Guidelines. The matching grant will be subject to all of the terms and conditions of the Equity Incentive Plan and applicable grant agreements. The matching grant award was discontinued during 2018. On December 31, 2018, the Company awarded restricted stock unit grants for ordinary voting common shares of the Company to its external directors pursuant to a director equity award agreement dated December 31, 2018. The awards, which were approved by the Company’s Board of Directors in March 2018, were valued at $40,000 per external director (“Aggregate Award”) and were made under the Company’s Equity Incentive Plan. The number of restricted stock units awarded was determined by dividing (A) the Aggregate Award by (B) the closing price of one share of Company ordinary voting common share at the close of market on April 4, 2018, which was $10.50 per share. For new directors, the Aggregate Award is proportionate to the director’s start date and priced as of that same day. During 2018, the Company awarded 17,524 RSU grants having an aggregate grant date fair value of $179,000 . The RSUs will vest 33.3% on January 1 of each year for the next two years. On March 12, 2015, the Board of Directors of Atlas granted equity awards of (i) 200,000 restricted stock grants for ordinary voting common shares of the Company and (ii) 200,000 options to acquire ordinary voting common shares to the executive officers of the Company as part of the Company’s annual compensation process. The awards were made under the Company’s Equity Incentive Plan. The awards vest in five equal annual installments of 20% , provided that an installment shall not vest unless an annual performance target based on specific book value growth rates linked to return on equity goals is met. In the event the performance target is not met in any year, the 20% installment for such year shall not vest, but such non-vested installment shall carry forward and can become vested in future years (up to the fifth year from the date of grant), subject to achievement in a future year of the applicable performance target for such year. In 2019, no shares of either the restricted stock grants for ordinary voting common shares or the options to acquire ordinary voting common shares vested, due to not meeting annual performance targets. In 2017, 40,000 shares of each of the restricted stock grants for ordinary voting common shares and the options to acquire ordinary voting common shares vested. The Monte-Carlo simulation model was used, for both the options and restricted stock grants for ordinary voting common shares, to estimate the fair value of compensation expense as a result of the performance based component of these grants. Utilizing the Monte-Carlo simulation model, the fair values were $1.5 million and $1.9 million for the options and restricted stock grants for ordinary voting common shares, respectively. This expense will be amortized over the anticipated vesting period. Restricted Shares Restricted Stock Grants for Ordinary Voting Common Shares and Restricted Share Unit Activity Year ended December 31, 2019 2018 Number of Shares Weighted Average Fair Value at Grant Date Number of Shares Weighted Average Fair Value at Grant Date Non-vested, beginning of period 207,156 $ 16.50 234,080 $ 16.15 Granted — — 17,524 10.22 Vested (28,066 ) 11.79 (44,448 ) 12.20 Canceled (7,408 ) 12.20 — — Non-vested, end of period 171,682 $ 17.46 207,156 $ 16.50 In accordance with ASC 718 (Stock-Based Compensation), Atlas has recognized share-based compensation expense on a straight-line basis over the requisite service period of the last separately vesting portion of the award. Share-based compensation expense is a component of other underwriting expenses on the statements of operations . Atlas recognized share-based compensation expense of $872,000 and $1.2 million in the years ended December 31, 2019 and 2018 , respectively. As of December 31, 2019 , there was $124,000 of unrecognized total compensation expense related to all restricted stock and restricted stock units grants for ordinary voting common shares. The expense will be amortized over a weighted average period of 7 months.

Deferred Policy Acquisition Cos

Deferred Policy Acquisition Costs	12 Months Ended
	Dec. 31, 2019
Deferred Policy Acquisition Costs [Abstract]
Deferred Policy Acquisition Costs	Deferred Policy Acquisition Costs DPAC represent those costs that are incremental and directly related to the successful acquisition of new or renewal written premium. Such DPAC generally includes agent commissions, premium taxes and a portion of employee compensation and benefits directly related to time spent performing specific acquisition or renewal activities. The method followed in determining the DPAC limits the deferral to its realizable value by giving consideration to estimated future claims and expenses to be incurred as premiums are earned. Changes in estimates, if any, are recorded in the accounting period in which they are determined. Anticipated investment income is included in determining the realizable value of the DPAC. Atlas’ DPAC are reported net of deferred ceding commissions. Policy acquisition costs are deferred and amortized over the period in which the related premiums written are earned, typically 12 months. Components of Deferred Policy Acquisition Costs ($ in ‘000s) Year ended December 31, 2019 2018 Balance, beginning of period $ 5,918 $ 13,226 Acquisition costs deferred 24,563 21,075 Amortization charged to income (11,825 ) (28,383 ) Reduction of acquisition costs from deconsolidation of ASI Pool Companies (18,656 ) — Balance, end of period $ — $ 5,918

Leases

Leases	12 Months Ended
	Dec. 31, 2019
Leases [Abstract]
Leases	Leases The Company adopted ASC 842 - Leases as of January 1, 2019, using the transition method wherein entities were allowed to initially apply the new lease standard at adoption date and recognize a cumulative-effect adjustment to the opening balance of retained earnings in the period of adoption. Accordingly, all periods prior to January 1, 2019 were presented in accordance with the previous ASC 840 - Leases, and no retrospective adjustments were made to the comparative periods presented. Adoption of ASC 842 resulted in an increase of operating lease right-of-use assets (“ROU”) totaling approximately $2.5 million in other assets on the condensed consolidated statements of financial positions and operating lease liabilities of approximately $3.1 million and a decrease of net deferred rent liabilities of approximately $600,000 in other liabilities and accrued expenses on the condensed consolidated statements of financial position as of January 1, 2019. We currently lease real estate space, automobiles, and certain equipment under non-cancelable operating lease agreements. Leases with an initial term of 12 months or less, which are immaterial to the Company, are not recorded in the condensed consolidated statement of financial position. The Company has elected the practical expedient to account for each separate lease component of a contract and its associated non-lease components as a single lease component, thus causing all fixed payments to be capitalized. The Company also elected the package of practical expedients permitted within the new standard, which among other things, allows the Company to carry forward historical lease classification. Variable lease payment amounts that cannot be determined at the commencement of the lease, such as increases to lease payments based on changes in index rates or usage, are not recorded in the condensed consolidated statement of financial position. Certain agreements include an option to extend or renew the lease term at our option. The operating lease liability includes lease payments related to options to extend or renew the lease term if the Company is reasonably certain of exercising those options. Lease payments are discounted using the implicit discount rate in the lease. If the implicit discount rate for the lease cannot be readily determined, the Company uses an estimate of its incremental borrowing rate. The Company did not have any contracts accounted for as finance leases as of December 31, 2019 or January 1, 2019. Lease Expense ($ in ‘000s) 2019 Operating leases $ 904 Variable lease cost 332 Total $ 1,236 Other Operating Lease Information ($ in ‘000s) 2019 Cash paid for amounts included in the measurement of lease liabilities reported in operating cash flows $ 1,237 Right-of-use assets obtained in exchange for new lease liabilities 31 Total $ 1,268 Weighted-average remaining lease term 2.1 years Weighted-average discount rate 3.6 % The following table presents the undiscounted contractual maturities of the Company’s operating lease liability: Contractual Operating Lease Liabilities ($ in ‘000s) 2019 2020 $ 951 2021 898 2022 179 2023 23 Total lease payments $ 2,051 Impact of discounting (58 ) Operating lease liability $ 1,993

Related Party Transactions

Related Party Transactions	12 Months Ended
	Dec. 31, 2019
Related Party Transactions [Abstract]
Related Party Transactions	Related Party Transactions See ‘Item 13, Certain Relationships and Related Transactions, and Director Independence ” for disclosure regarding the Company’s related party transactions.

Notes Payable

Notes Payable	12 Months Ended
	Dec. 31, 2019
Debt Disclosure [Abstract]
Notes Payable	Notes Payable On April 26, 2017, Atlas issued $25 million of five -year 6.625% senior unsecured notes and received net proceeds of approximately $23.9 million after deducting underwriting discounts and commissions and other estimated offering expenses. Interest on the senior unsecured notes is payable quarterly on each January 26, April 26, July 26 and October 26. Atlas may, at its option, beginning with the interest payment date of April 26, 2020, and on any scheduled interest payment date thereafter, redeem the senior unsecured notes, in whole or in part, at a redemption price equal to 100% of the principal amount plus accrued and unpaid interest to, but excluding, the date of redemption. The senior unsecured notes will rank senior in right of payment to any of Atlas’ existing and future indebtedness that is by its terms expressly subordinated or junior in right of payment to the senior unsecured notes. The senior unsecured notes will rank equally in right of payment to all of Atlas’ existing and future senior indebtedness, but will be effectively subordinated to any secured indebtedness to the extent of the value of the collateral securing such secured indebtedness. In addition, the senior unsecured notes will be structurally subordinated to the indebtedness and other obligations of Atlas’ subsidiaries. The senior unsecured notes were issued under an indenture and supplemental indenture that contain covenants that, among other things, limit: (i) the ability of Atlas to merge or consolidate, or lease, sell, assign or transfer all or substantially all of its assets; (ii) the ability of Atlas to sell or otherwise dispose of the equity securities of certain of its subsidiaries; (iii) the ability of certain of Atlas’ subsidiaries to issue equity securities; (iv) the ability of Atlas to permit certain of its subsidiaries to merge or consolidate, or lease, sell, assign or transfer all or substantially all of their respective assets; and (v) the ability of Atlas and its subsidiaries to incur debt secured by equity securities of certain of its subsidiaries. On November 10, 2016, AIA entered into a ten -year 5.0% fixed rate mortgage agreement with the Insurance Subsidiaries totaling $10.7 million with principal and interest payments due monthly. The mortgage is secured by the Company’s headquarters and was previously eliminated in consolidation. The amount payable as of December 31, 2019 is due to the ASI Pool Companies. Interest expense on notes payable was $2.0 million and $1.9 million in 2019 and 2018 , respectively. Notes Payable Outstanding ($ in ‘000s) As of December 31, 2019 2018 6.625% Senior Unsecured Notes due April 26, 2022 $ 25,000 $ 25,000 5.0% Mortgage due November 10, 2026 7,621 — Total outstanding borrowings 32,621 25,000 Unamortized issuance costs (521 ) (745 ) Total notes payable $ 32,100 $ 24,255

Deconsolidation and Discontinue

Deconsolidation and Discontinued Operations	12 Months Ended
	Dec. 31, 2019
Discontinued Operations and Disposal Groups [Abstract]
Deconsolidation and Discontinued Operations	Deconsolidation and Discontinued Operations Deconsolidation While AFH indirectly owns the stock of the ASI Pool Companies, as of October 1, 2019 AFH management no longer has statutory responsibility or authority over the financial activities of the ASI Pool Companies, and, therefore, the Company has deconsolidated the ASI Pool Companies on that date. This resulted in the ASI Pool Companies being classified as variable interest entities for which the Company is no longer the primary beneficiary. The Company recognized a loss of $4.4 million relating to the deconsolidation during the year ended December 31, 2019 , which was the remaining equity of the ASI Pool Companies as of the deconsolidation date. The financial results of the ASI Pool Companies are included in the consolidated statements of operations through the October 1, 2019 disposal date. There was not re-measurement of any retained interest since no future value was assigned to the deconsolidated entities as a result of the rehabilitation. Management will continue supporting the administrative activities of the ASI Pool Companies as required by the OSD, however, will have no control over the financial activities of these entities. As part of the deconsolidation, notes receivable from the ASI Pool companies with an outstanding principal balance of $15.5 million are now presented on the Consolidated Statements of Financial Position as of December 31, 2019 . On May 1, 2015, AIAI entered into subordinated surplus debentures (“Surplus Notes”) with the ASI Pool Companies that had a maturity date of April 30, 2020 carrying a variable interest equal to the corporate base rate as reported by the largest bank (measured in assets) with its head office located in Chicago, Illinois, in effect on the first business day of each month for the term of the Surplus Notes plus two percent per annum on the unpaid principal balance with a maximum variable interest rate for any month not to exceed the initial rate for the Surplus Notes by more than ten percent per annum. These Surplus Notes are subject to various terms and conditions as set forth by the Illinois Department of Insurance and the Missouri Department of Insurance and require prior written approvals for the payment of interest and/or the reduction in principal. These Surplus Notes could be used at some point to offset future amounts payable to the ASI Pool Companies. Discontinued Operations Throughout 2019, the Company had been exploring strategic alternatives including a potential sale of the Company or certain assets with the goal of facilitating shareholder value generation. As part of a strategic shift, the Company has classified Global Liberty as discontinued operations and the results of their operations are reported separately for all periods presented. Summary financial information for Global Liberty included in loss from discontinued operations, net of tax in the consolidated statements of operations for the years ended December 31, 2019 and 2018 is presented below: Loss From Discontinued Operations ($ in ‘000s) Year ended December 31, 2019 2018 Net premiums earned $ 27,862 $ 37,533 Net investment income 437 854 Net realized losses (9 ) (119 ) Total revenue 28,290 38,268 Net claims incurred 25,833 38,405 Acquisition costs 5,467 5,608 Other underwriting expenses 4,504 4,324 Interest (income) (87 ) — Total expenses 35,717 48,337 Loss from operations before income taxes (7,427 ) (10,069 ) Income tax expense — 1,317 Net loss $ (7,427 ) $ (11,386 ) Statements of Comprehensive Loss Net loss $ (7,427 ) $ (11,386 ) Other comprehensive income (loss): Changes in net unrealized investment gains (losses) 634 (633 ) Reclassification to net income (loss) 547 (55 ) Other comprehensive income (loss) 1,181 (688 ) Total comprehensive loss $ (6,246 ) $ (12,074 ) The assets and liabilities of Global Liberty are presented as held for sale in the consolidated statements of financial position at December 31, 2019 and 2018 is presented below: ($ in ‘000s) December 31, 2019 2018 Assets Investments Fixed income securities, available for sale, at fair value (amortized cost $14,016 and $34,358) $ 14,239 $ 33,401 Short-term investments, at cost 491 252 Other investments 1,315 1,321 Total investments 16,045 34,974 Cash and cash equivalents 7,712 748 Accrued investment income 78 201 Reinsurance recoverables on amounts paid 2,227 2,128 Reinsurance recoverables on amounts unpaid 18,339 13,507 Prepaid reinsurance premiums 3,765 5,747 Deferred policy acquisition costs 534 1,391 Property and equipment, net 1,741 1,497 Other assets 861 4,886 Total assets $ 51,302 $ 65,079 Liabilities Claims liabilities $ 46,771 $ 47,009 Unearned premium reserves 12,423 22,579 Due to reinsurers 1,019 2,354 Other liabilities and accrued expenses 2,554 1,427 Total liabilities $ 62,767 $ 73,369

Subsequent Events

Subsequent Events	12 Months Ended
	Dec. 31, 2019
Subsequent Events [Abstract]
Subsequent Events	Subsequent Events As previously disclosed, the Company was unable to timely file this Annual Report on Form 10-K for the fiscal year ended December 31, 2019 and its Quarterly Reports on Form 10-Q for the periods ended March 31, 2020, June 30, 2020, and September 30, 2020 due to delays in the year end audit process. As a result, the Company received delinquency notices from Nasdaq related to these filings as well as other matters. On August 31, 2020, the Company filed a Current Report on Form 8-K advising that Nasdaq would suspend trading in the Company’s securities effective at the open of business on September 2, 2020. Nasdaq filed a Form 25 Notification of Delisting with the SEC on October 27, 2020 notifying the SEC of Nasdaq’s determination to remove the Company’s common shares from listing on Nasdaq under Section 12(b) of the Exchange Act. The formal delisting of the Company’s common shares from Nasdaq became effective on November 6, 2020, ten days after the Form 25 was filed. In connection with the suspension of trading on The Nasdaq Capital Market, the Company’s common shares began to trade on the OTC Markets system effective with the open of the markets on September 2, 2020. On May 1, 2020, American Acquisition entered into a Paycheck Protection Program Promissory Note (the "PPP Note") with respect to a loan of $4,600,500 (the "PPP Loan") from Fifth Third Bank, National Association. The PPP Loan was obtained pursuant to the Paycheck Protection Program (the "PPP") of the Coronavirus Aid, Relief, and Economic Security Act (the "CARES Act") administered by the U.S. Small Business Administration ("SBA"). The PPP Loan matures on May 1, 2022 and bears interest at a rate of 1.00% per annum. The PPP Loan is payable in 18 equal monthly payments of $257,611.48 which was to commence December 1, 2020. The PPP Loan may be prepaid at any time prior to maturity with no prepayment penalties. American Acquisition has applied for loan forgiveness pursuant to the terms of the PPP as certain of the criteria have been met and is awaiting the results of the forgiveness decision. On May 8, 2020, American Acquisition and the Director (as defined below) as statutory liquidator of Gateway signed a stock purchase agreement with Buckle Corp. (“Buckle”), a technology-driven financial services company, to purchase the stock of Gateway and Gateway’s corporate charter and state licenses from its statutory rehabilitator in a collaborative transaction as an important next step in Atlas’ strategic plan. Buckle’s core business focuses on part-time transportation network company (“TNC”) drivers and is complementary to Atlas’ focus on full-time drivers in the Livery, Paratransit, Taxi and TNC segments. On June 10, 2020, the required court orders were entered to place Gateway in liquidation, with the Director of Insurance of the State of Illinois (the “Director”) acting as the statutory liquidator. This was necessary to facilitate the above described transaction with Buckle. The the sale of stock, charter and state licenses of Gateway to Buckle closed effective June 16, 2020. The Company and Buckle entered into an underwriting agreement whereby Gateway under Buckle’s ownership became a risk-taking partner for AGMI. The Company and Buckle also entered into a professional services agreement in furtherance of related strategic activities. Subsequent to the Gateway transaction, Buckle proposed terms to acquire the stock, charter and state licenses of American Country and American Service. In connection therewith, a required court order was entered on August 11, 2020 to place American Country and American Service in liquidation, with the Director acting as the statutory liquidator. American Acquisition and the Director as statutory liquidator of American County and American Service signed a stock purchase agreement on November 2, 2020. The closing of this pending transaction is subject to regulatory approval and other conditions. In July 2020, the Company announced that AGMI’s underwriting agreement with National Interstate Insurance Company (“National Interstate”), for paratransit business was extended and expanded. Further to the extension and expansion, the Company and National Interstate executed a renewal rights agreement with respect to paratransit accounts with eight or more vehicles (“Large Paratransit Accounts”). Pursuant to this agreement, the Company and National Interstate will work together to transition the handling of Large Paratransit Accounts to NATL. The Company received $2.9 million as consideration from National Interstate as consideration for this transaction. Under the previously announced expanded agreement AGMI will manage owner operators and fleets with seven or less vehicles (“Small Paratransit Accounts”) until at least August 2021. If the Small Paratransit Account program is not extended further, NATL continues to retain the option to purchase renewal rights on this segment at the expiration of the agreement period. Under the terms of the agreements, the Company will not compete with NATL for Large Paratransit Accounts for a period of three years following the Large Paratransit Account renewal rights transaction. Other previously disclosed material terms of the agreements between the parties remains unchanged. The Company’s numerous Current Reports on Form 8-K and press releases since December 31, 2019 provide more detailed disclosures regarding the above events. In light of the impact of COVID-19 and other factors impacting near term business activity, the Company implemented meaningful expense reduction initiatives in 2020, including reduction in employee headcount which will be reflected in subsequent financial statements.

Schedule II - Condensed Financ

Schedule II - Condensed Financial Information of Registrant	12 Months Ended
	Dec. 31, 2019
Condensed Financial Information Disclosure [Abstract]
Schedule II - Condensed Financial Information of Registrant	Schedule II – Condensed Financial Information of Registrant Statements of Operations ($ in ‘000s) Year ended December 31, 2019 2018 Net investment expense $ (6 ) $ (21 ) Other underwriting expense (6,254 ) (2,926 ) Interest expense (1,897 ) (1,871 ) Loss from operations before income taxes (8,157 ) (4,818 ) Income tax (benefit) expense (392 ) 4,141 Loss before equity in net loss of subsidiaries $ (7,765 ) $ (8,959 ) Equity in net loss of subsidiaries (12,661 ) (71,053 ) Net loss $ (20,426 ) $ (80,012 ) Other comprehensive income (loss): Changes in net unrealized investment gains (losses) 1,917 (3,078 ) Reclassification to net income 2,243 284 Other comprehensive income (loss) 4,160 (2,794 ) Total comprehensive loss $ (16,266 ) $ (82,806 ) Statements of Financial Position ($ in ‘000s, except share and per share data) December 31, 2019 2018 Assets Cash and cash equivalents $ 1,966 $ 371 Investment in subsidiaries 28,782 36,049 Total Assets $ 30,748 $ 36,420 Liabilities Notes payable, net $ 24,479 $ 24,255 Other liabilities and accrued expenses 14,730 6,466 Total Liabilities $ 39,209 $ 30,721 Shareholders’ Equity Ordinary voting common shares, $0.003 par value, 266,666,667 shares authorized, shares issued: December 31, 2019 - 12,198,319 and December 31, 2018 12,192,475; shares outstanding: December 31, 2019 - 11,942,812 and December 31, 2018 - 11,936,970 $ 36 $ 36 Restricted voting common shares, $0.003 par value, 33,333,334 shares authorized, shares issued and outstanding: December 31, 2019 and December 31, 2018 - 0 — — Additional paid in capital 81,548 202,298 Treasury stock, at cost: 255,505 shares of ordinary common voting shares at December 31, 2019 and December 31, 2018, respectively (3,000 ) (3,000 ) Retained deficit (87,469 ) (190,503 ) Accumulated other comprehensive income (loss), net of tax 424 (3,132 ) Total Shareholders’ Equity $ (8,461 ) $ 5,699 Total Liabilities and Shareholders’ Equity $ 30,748 $ 36,420 See accompanying Notes to Condensed Financial Information of Registrant. Schedule II (Continued) – Condensed Financial Information of Registrant Statements of Cash Flows ($ in ‘000s) Year ended December 31, 2019 2018 Operating activities: Net loss $ (20,426 ) $ (80,012 ) Adjustments to reconcile net loss to net cash flows provided by (used in) operating activities: Equity in net loss of subsidiaries 12,661 71,053 Share-based compensation expense 872 1,201 Deferred income taxes — 4,116 Amortization of financing costs 224 224 Net changes in operating assets and liabilities: Other liabilities and accrued expenses 8,264 2,897 Net cash flows provided by (used in) operating activities 1,595 (521 ) Financing activities: Capital contribution — (8 ) Repurchase of common shares — (3,000 ) Preferred dividends paid — (333 ) Net cash flows provided by (used in) financing activities — (3,341 ) Net change in cash and cash equivalents 1,595 (3,862 ) Cash and cash equivalents, beginning of year 371 4,233 Cash and cash equivalents, end of year $ 1,966 $ 371 Supplemental disclosure of cash paid (recovered) for: Interest $ 1,656 $ 1,656 Income taxes 5,763 (1,806 ) See accompanying Notes to Condensed Financial Information of Registrant. The financial statements of the Registrant should be read in conjunction with the Consolidated Financial Statements and notes thereto included in ‘Part II, Item 8.’ On April 26, 2017, Atlas issued $25 million of five -year 6.625% senior unsecured notes and received net proceeds of approximately $23.9 million after deducting underwriting discounts and commissions and other estimated offering expenses, as described in ‘Part II, Item 8, Note 18, Notes Payable.’ Atlas has no other long-term debt obligations. Atlas has not received cash dividends from its subsidiaries since its inception on December 31, 2010.

Schedule IV - Reinsurance

Schedule IV - Reinsurance	12 Months Ended
	Dec. 31, 2019
SEC Schedule, 12-17, Insurance Companies, Reinsurance [Abstract]
Schedule IV - Reinsurance	Schedule IV – Reinsurance ($ in ‘000s) Gross Amount Ceded to Other Companies Assumed from Other Companies Net Amount % of Amount Assumed to Net Premiums Earned December 31, 2019 $ 149,609 $ (66,322 ) $ 26,954 $ 110,241 24.5 % December 31, 2018 $ 205,923 $ (47,498 ) $ 22,261 $ 180,686 12.3 %

Schedule V - Valuation and qual

Schedule V - Valuation and qualifying accounts	12 Months Ended
	Dec. 31, 2019
SEC Schedule, 12-09, Valuation and Qualifying Accounts [Abstract]
Schedule V - Valuation and qualifying accounts	Schedule V – Valuation and Qualifying Accounts ($ in ‘000s) Balance at Beginning of Period Charged to Expenses Other Additions Deductions Balance at End of Period December 31, 2019 Allowance for uncollectible receivables $ 5,115 $ 3,596 $ — $ (7,911 ) $ 800 Valuation allowance for deferred tax assets 25,415 2,113 — (24,385 ) 3,143 December 31, 2018 Allowance for uncollectible receivables $ 3,418 $ 2,322 $ — $ (625 ) $ 5,115 Valuation allowance for deferred tax assets — 25,415 — — 25,415

Schedule VI - Supplemental info

Schedule VI - Supplemental information concerning property-casualty insurance operations	12 Months Ended
	Dec. 31, 2019
SEC Schedule, 12-18, Supplemental Information, Property-Casualty Insurance Underwriters [Abstract]
Schedule VI - Supplemental Information concerning property-casualty insurance operations	Schedule VI - Supplemental Information Concerning Property-Casualty Insurance Operations ($ in ‘000s) Year ended December 31, 2019 2018 Deferred policy acquisition costs $ — $ 5,918 Claims liabilities — 226,487 Unearned premium reserves — 111,461 Net premiums earned 110,241 180,686 Net investment income 1,902 1,793 Claims and claims adjustment expenses incurred Current year 78,612 110,621 Prior year 2,155 71,635 Amortization of deferred policy acquisition costs 11,825 28,383 Paid claims and claims adjustment expenses 112,146 141,174 Gross premiums written 160,684 239,074

Nature of Operations and Basi_2

Nature of Operations and Basis of Presentation Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2019
Accounting Policies [Abstract]
Principles of consolidation	Principles of Consolidation The consolidated financial statements include the accounts of Atlas and the entities it controls. Subsidiaries are entities over which Atlas, directly or indirectly, has the power to govern the financial and operating policies in order to obtain the benefits from their activities, generally accompanying an equity shareholding of more than one half of the voting rights. Subsidiaries are fully consolidated from the date on which control is transferred to Atlas and would be deconsolidated from the date that control ceases. The operating results of subsidiaries acquired or disposed of during the year will be included in the consolidated statements of operations from the effective date of acquisition and up to the effective date of disposal, as appropriate. All significant intercompany transactions and balances are eliminated in consolidation. Accounting policies of subsidiaries have been changed where necessary to ensure consistency with the policies adopted by Atlas. The following are Atlas’ subsidiaries, all of which are 100% owned, either directly or indirectly, together with the jurisdiction of incorporation, that are included in consolidated financial statements: • American Insurance Acquisition Inc. (Delaware) • Anchor Group Management Inc. (New York) • Anchor Holdings Group, Inc. (New York) • Global Liberty Insurance Company of New York (New York), classified as a discontinued operation • Plainview Premium Finance Company, Inc. (Delaware), merged into American Insurance Acquisition, Inc. during 2018 • UBI Holdings Inc. (Delaware) • optOn Digital IP Inc. (Delaware) • optOn Insurance Agency Inc. (Delaware) The following are Atlas’ subsidiaries, all of which are 100% owned, either directly or indirectly, together with the jurisdiction of incorporation, that are not included in consolidated financial statements effective October 2019 as management no longer has direct financial control of the entities: • American Country Insurance Company (Illinois) • American Service Insurance Company, Inc. (Illinois) • Gateway Insurance Company (Illinois)
Estimates and assumptions	Estimates and Assumptions The preparation of financial statements requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the financial statements and reported amounts of revenues and expenses during the reporting period. Actual results could differ from these estimates, and changes in estimates are recorded in the accounting period in which they are determined. Significant estimates in the accompanying financial statements include deferred policy acquisition cost recoverability and deferred tax asset valuation.
Cash, and cash equivalents, and short-term investments	Cash and Cash Equivalents Cash and cash equivalents include cash and highly liquid securities with original maturities of 90 days or less. Short-Term Investments Short-term investments consist of investments with original maturities between three months and one year and are reported at cost, which approximates fair value.
Cash and cash equivalents, restricted cash	Cash and Cash Equivalents Cash and cash equivalents include cash and highly liquid securities with original maturities of 90 days or less. Short-Term Investments Short-term investments consist of investments with original maturities between three months and one year and are reported at cost, which approximates fair value. Restricted Cash In its capacity as a managing general agent, the Company collects premiums from agents and insureds and after deducting our commissions and/or fees, remits the premiums to the respective insurance underwriters. These unremitted amounts are reported as restricted cash in the accompanying consolidated statements of financial position with the related liability reported as premiums payable.
Investments	Investment Income and Realized Gains (Losses) For securities other than mortgage-backed and asset-backed, Atlas utilizes the effective interest method to calculate the amortized cost of the financial asset and to amortize the premium or accrete the discount over the remaining life. The effective interest rate is the rate that discounts the estimated future cash flows through the expected life of the financial instrument. Mortgage-backed and asset-backed securities are valued using the retrospective adjustment method, which uses the effective interest method and includes anticipated prepayments. Interest income is reported net of amortization of premium and accretion of discount. Realized gains and losses on disposition of available-for-sale securities are based on the net proceeds and the adjusted cost of the securities sold using the specific identification method. Investments Investments in fixed income are classified as available-for-sale. Securities are classified as available-for-sale when Atlas may decide to sell those securities due to changes in market interest rates, liquidity needs, changes in yields or alternative investments, and for other reasons. Available-for-sale securities are carried at fair value, with unrealized gains and losses, net of income taxes, included as a separate component of accumulated other comprehensive (loss) income in shareholders’ equity. In the normal course of investing activities, the Company enters into relationships with variable interest entities (“VIE”), as an investor in limited partnerships or limited liability company. The Company is not the primary beneficiary of these VIEs, and therefore does not consolidate them. The Company determines whether it is the primary beneficiary of a VIE based on a qualitative assessment of the relative power and benefits of the Company and the other participants in the VIE. The Company’s maximum exposure to loss with respect to these investments is limited to the investment carrying values and any unfunded commitments.
Fair values of financial instruments	Fair Values of Financial Instruments Atlas has used the following methods and assumptions in estimating its fair value disclosures: Fair values for investments are based on quoted market prices, when available. If quoted market prices are not available, fair values are based on quoted market prices of comparable instruments or values obtained from independent pricing services. Atlas’ fixed income portfolio is managed by a Securities and Exchange Commission (“SEC”) registered investment adviser specializing in the management of insurance company portfolios. Management works directly with them to ensure that Atlas benefits from their expertise and also evaluates investments as well as specific positions independently using internal resources. Atlas’ investment adviser has a team of credit analysts for all investment grade fixed income sectors. The investment process begins with an independent analyst review of each security’s credit worthiness using both quantitative tools and qualitative review. At the issuer level, this includes reviews of past financial data, trends in financial stability, projections for the future, reliability of the management team in place and market data (credit spread, equity prices, trends in this data for the issuer and the issuer’s industry). Reviews also consider industry trends and the macro-economic environment. This analysis is continuous, integrating new information as it becomes available. As of December 31, 2019 , this process did not generate any significant difference in the rating assessment between Atlas’ review and the rating agencies. Atlas employs specific control processes to determine the reasonableness of the fair value of its financial assets. These processes are designed to supplement those performed by Atlas’ investment adviser to ensure that the values received from them are accurately recorded and that the data inputs and the valuation techniques utilized are appropriate, consistently applied, and that the assumptions are reasonable and consistent with the objective of determining fair value. For example, on a continuing basis, Atlas assesses the reasonableness of individual security values that have stale prices or whose changes exceed certain thresholds as compared to previous values received from Atlas’ investment adviser or to expected prices. The portfolio is reviewed routinely for transaction volumes, new issuances, any changes in spreads, as well as the overall movement of interest rates along the yield curve to determine if sufficient activity and liquidity exists to provide a credible source for market valuations. When fair value determinations are expected to be more variable, they are validated through reviews by members of management or the Board of Directors who have relevant expertise and who are independent of those charged with executing investment transactions. Atlas employs a fair value hierarchy to categorize the inputs it uses in valuation techniques to measure the fair value. The hierarchy is comprised of quoted prices in active markets (Level 1), third party pricing models using available trade, bid and market information (Level 2), and internal models without observable market information (Level 3). The Company recognizes transfers between levels of the fair value hierarchy at the end of the period in which events occur impacting the availability of inputs to the fair value methodology.
Premiums receivable	Premiums Receivable Premiums receivable include premium balances due and uncollected and installment premiums not yet due from agents and insureds. Atlas evaluates the collectibility of accounts receivable based on a combination of factors. When aware of a specific customer’s inability to meet its financial obligations, such as in the case of bankruptcy or deterioration in the customer’s operating results or financial position, Atlas records a specific reserve for bad debt to reduce the related receivable to the amount Atlas reasonably believes is collectible. Atlas also records reserves for bad debt for all other customers based on a variety of factors, including the length of time the receivables are past due and historical collection experience. Accounts are reviewed for potential write-off on a case-by-case basis. Accounts deemed uncollectible are written off, net of expected recoveries. If circumstances related to specific customers change, estimates of the recoverability of receivables could be further adjusted.
Deferred policy acquisition costs	Deferred Policy Acquisition Costs Atlas incurs costs to fulfill a contract (or anticipated contract) with a client. Those costs are incurred prior to the effective date of the contract and relate to fulfilling our primary placement obligations to our clients. Our costs to fulfill prior to the effective date are capitalized and amortized on the effective date. These fulfillment activities include collecting underwriting information and negotiating their placement with an insurance carrier. The majority of costs that we incur relate to compensation and benefits of our underwriting staff. Costs incurred during preplacement activities are expected to be recovered in the future. If the capitalized costs are no longer deemed to be recoverable, then they would be expensed.
Income taxes	Income Taxes Income tax expense includes all taxes based on taxable income or loss of Atlas and its subsidiaries, and is recognized in the statements of operations except to the extent that they relate to items recognized directly in other comprehensive income, in which case the income tax effect is also recognized in other comprehensive income or loss . Deferred taxes are recognized based on the differences in the tax basis of assets, liabilities and items recognized directly in equity and the financial reporting basis of such items. Deferred tax assets are recognized only to the extent that it is probable that future taxable income will be available against which they can be utilized. Deferred tax assets and liabilities (“DTAs” and “DTLs”) are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on future tax assets and liabilities of a change in tax rates is recognized in income in the period of enactment. When considering the extent of the valuation allowance on Atlas’ DTAs, weight is given by management to both positive and negative evidence. U.S. GAAP states that a cumulative loss in recent years is a significant piece of negative evidence that is difficult to overcome in determining that a valuation allowance is not needed against DTAs. However, the strength and trend of earnings, as well as other relevant factors are considered. Atlas accounts for uncertain tax positions in accordance with the income taxes accounting guidance. Atlas analyzes filing positions in the federal and state jurisdiction where it is required to file tax returns, as well as the open tax years in these jurisdictions. Atlas would recognize interest and penalties related to unrecognized tax benefits as a component of the provision for federal income taxes.
Goodwill	Goodwill Atlas recognized goodwill as part of the acquisition of Anchor Holdings Group, Inc. The amounts recognized represent the cost of the acquisition above the fair value of the net assets acquired. Atlas reviews goodwill at least annually for impairment.
Intangible assets	Intangible Assets Atlas recognized intangible assets as part of the acquisitions of Gateway and Anchor Holdings Group, Inc. The intangible assets are classified as either indefinite-lived or definite-lived depending on whether the useful lives can be identified. Atlas indefinite-lived intangible assets consisted of state insurance licenses, and these intangible assets are reviewed for impairment at least annually. Definite-lived intangible assets are amortized over their useful lives on a straight-line basis except for customer related intangibles, which are on an accelerated basis. Atlas definite-lived intangible assets consist of trade names and trademarks with useful lives of 15 years and customer relationships with useful lives of 10 years . The intangible assets are reviewed for impairment at least annually.
Property and equipment	Property and Equipment Buildings, office equipment and internal use software are stated at historical cost less depreciation and amortization. Subsequent costs are included in the asset’s carrying amount or capitalized as a separate asset only when it is probable that future economic benefits will be realized. Land is stated at historical cost. Internal use software includes costs associated with the Company’s policy and claims system including costs to develop those systems. Costs incurred during the preliminary project stage are expensed as incurred; costs incurred for activities during the application development stage are capitalized; and costs incurred during the post-implementation/operation stage are expensed as incurred. Upon reaching the post-implementation/operation stage of the development of internal use software, the capitalized costs are amortized over the estimated useful life of the asset. Depreciation on buildings and building improvements are provided on a straight-line basis over the estimated useful life of 33 years for buildings and 10 years for building improvements. Depreciation and amortization on equipment and internal use software is provided on a straight-line basis over the estimated useful lives which range from 5 years for vehicles, 5 years for furniture, 5 years for enterprise software and 3 years for all other software and computer equipment and the term of the lease for leased equipment. Repairs and maintenance are recognized as an expense during the period incurred.
Insurance contracts	Insurance Contracts Contracts under which Atlas’ Insurance Subsidiaries accept risk at the inception of the contract from another party (the insured holder of the policy) by agreeing to compensate the policyholder or other insured beneficiary if a specified future event (the insured event) adversely affects the holder of the policy are classified as insurance contracts. All policies are short-duration contracts.
Revenue recognition	Revenue Recognition Revenues from contracts with customers include both commission and fee income. The recognition and measurement of revenue is based on the assessments of individual contract terms. As an MGA, the Company has contracts with various insurance carriers which determines the Company’s commission income revenue. Each contract specifies what our performance obligations are as an MGA and what determines our commission income revenue, generally gross written premiums, net of cancellations and refunds. Under these contracts there are a number of performance obligations; however, it is the bundle of these services and not a single obligation that results in the performance of the MGA under the contracts. The Company considers these performance obligations as a non-bifurcated bundle of services where the performance obligations are satisfied simultaneous to the point in time where the Company issues a policy, endorses a policy, or cancels a policy to an insured. The commission rate stated in the individual contract is the standalone selling price of these non-bifurcated services which is allocated to the service bundle and not to any individual obligation under the various contracts. The revenue included as commission income for 2019 and 2018 totaled $7.5 million and $7.9 million , respectively. The balance of receivables related to contracts with customers, which is recorded as part of premiums receivable on the Consolidated Statements of Financial Position as of December 31, 2019 totaled $1.4 million and is all commission receivable. Premium income is recognized on a pro rata basis over the terms of the respective insurance contracts. Unearned premium reserves represent the portion of premiums written that are related to the unexpired terms of the policies in force.
Claims liabilities	Claims Liabilities The provision for unpaid claims represent the estimated liabilities for reported claims reported prior to the close of the accounting period, estimates for unreported claims based on industry data and actuarial estimates, plus related estimated claim adjustment expenses based on the experience of the Company. Unpaid claim adjustment expenses are determined using case-basis evaluations and statistical analyses, including insurance industry claims data, and represent estimates of the ultimate cost of all claims incurred. The amount of uncertainty in the estimates is significantly affected by such factors as the amount of claims experience relative to the development period, knowledge of the actual facts and circumstances and the amount of insurance risk retained. The actuarial methods for making estimates for unpaid claims and for establishing the ultimate liability are periodically reviewed, and any adjustments are reflected in current operations.
Reinsurance	Reinsurance As part of Atlas’ insurance risk management policies, portions of its insurance risk is ceded to reinsurers. Reinsurance premiums and claims expenses are accounted for on a basis consistent with those used in accounting for the original policies issued and the terms of the reinsurance contracts. Premiums and claims ceded to other companies have been reported as a reduction of premium revenue and claims incurred. Commissions paid to Atlas by reinsurers on business ceded have been accounted for as a reduction of the related policy acquisition costs. Reinsurance recoverables are recorded for that portion of paid and unpaid claims and claims adjustment expenses that are ceded to other companies. Prepaid reinsurance premiums are recorded for unearned premiums that have been ceded to other companies.
Share-based payments	Share-Based Compensation Atlas has a share-based compensation plan that is described in Note 12, ‘Share-Based Compensation,’ to the Consolidated Financial Statements. Atlas uses the fair-value method of accounting to determine and account for equity settled transactions and to determine stock-based compensation for awards granted to employees and non-employees. Compensation expense is estimated based on the fair value of the award at the grant date and is recognized in net income over the requisite service period with a corresponding increase to additional paid in capital. The share-based compensation expense associated with awards that have graded vesting features and vest based on service conditions is calculated on a straight-line basis over the requisite service period for the entire award. Compensation expense recognized in connection with performance awards is based on the achievement of the specified performance and service conditions. During the recognition period compensation expense is accrued based on the performance condition that is probable of achievement. The final measure of compensation expense recognized over the requisite service period reflects the final performance outcome.
Operating segments	Operating Segments Atlas operates in one business segment, the insurance agency business.
Reclassifications	Reclassifications Certain accounts in the prior years’ consolidated financial statement have been reclassified for comparative purposes to conform to the current year’s presentation.
New accounting standards	All recently issued accounting pronouncements with effective dates prior to January 1, 2020 have been adopted by the Company. Recently Adopted Leases In March 2019, December 2018, July 2018 and February 2016, the FASB issued ASI 2019-01 Leases (Topic 842) Codification Improvements, ASU 2018-20 Leases (Topic 842) Narrow-Scope Improvements for Lessors, ASU 2018-11 Leases (Topic 842): Targeted Improvements and ASU 2018-10 Codification Improvements to Topic 842, Leases and ASU 2016-02, Leases (Topic 842), respectively. The provisions of these updates impact the classification criteria, disclosure requirements, and other specific transactions in lease accounting. The updates require either the use of a modified retrospective approach, which requires leases to be measured at the beginning of the earliest period presented, or the transition method, which requires entities to recognize a cumulative-effect adjustment to the opening balance of retained earnings in the period of adoption. The Company adopted the updates on January 1, 2019 using the transition method with no change to comparative periods. See Note 16, Leases, for further discussion of future lease commitments. The adoption of these updates resulted in the recognition of both a right-of-use asset and lease liability in the amounts of approximately $2.5 million and $3.1 million , respectively. There was no impact to any of Atlas’ current financial covenants as a result of the increase to reported liabilities. Premium Amortization on Purchased Callable Debt Securities In March 2017, the FASB issued ASU 2017-08, Receivables-Nonrefundable Fees and Other Costs (Subtopic 310-20): Premium Amortization on Purchased Callable Debt Securities. This guidance shortens the amortization period to the earliest call date for certain purchased callable debt securities held at a premium that have explicit, noncontingent call features and are callable at a fixed price and preset date. For public entities, this guidance is effective for years beginning after December 31, 2018, including interim periods within those years. The Company adopted the update on January 1, 2019 with no impact on the Company’s consolidated financial statements because Global Liberty’s callable debt securities, that are held at a premium, are amortized to the earliest call date, which is consistent with current accounting treatment. Stock Compensation In May 2017, the FASB issued ASU 2017-09, Compensation-Stock Compensation (Topic 718): Scope of Modification Accounting. This update provides guidance on when an entity should apply modification accounting when changes are made to a share-based compensation award. For public entities, this guidance is effective for years beginning after December 15, 2017, including interim periods within those years. Early adoption is permitted. The Company adopted the update in the first quarter of 2018 using the prescribed prospective approach. The adoption of this ASU did not have an impact on the consolidated financial statements. Income Taxes In October 2016, the FASB issued ASU 2016-16, Income Taxes (Topic 740): Intra-Entity Transfers of Assets Other Than Inventory. The provisions of this update modify the income tax consequences for intra-entity transactions not involving inventory. For public entities, this guidance is effective for years beginning after December 15, 2017, including interim periods within those years. Early adoption is permitted. The Company adopted the update in the first quarter of 2018 using the prescribed modified retrospective approach. Although Atlas has a number of fixed income securities that were transferred between companies owned by Atlas, this ASU did not affect the consolidated financial statements, because the transactions were between two U.S. entities that are part of the same consolidated group, the transactions were elected to be deferred for U.S. tax purposes until the items leave the group, which is consistent with the pre-tax GAAP treatment, and the Company already reports as part of its computational approach, the State tax results (which are zero) under the new ASU. Statement of Cash Flows In August 2016, the FASB issued ASU 2016-15, Statement of Cash Flows (Topic 230). The provisions of this update address the diversity in practice of eight issues on the statement of cash flows. For public entities, this guidance is effective for years beginning after December 15, 2017, including interim periods within those years. Early adoption is permitted. The Company adopted the update in the first quarter of 2018 using the prescribed retrospective approach by restating all prior periods presented. Atlas’ presentation of its consolidated statements of cash flows did not change as a result of this ASU. Atlas elected the cumulative earnings approach for distributions from equity method investees upon adoption, which was consistent under prior GAAP treatment. Revenue Recognition The FASB issued ASU 2014-09, ASU 2015-14, ASU 2016-10, ASU 2016-12, ASU 2016-20 and ASU 2017-05, Revenue from Contracts with Customers (Topic 606). This update is a comprehensive revenue recognition standard that applies to all entities that have contracts with customers. The core principal of the new accounting guidance is that an entity should recognize revenue when it transfers promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. The guidance also requires additional disclosure about the nature, timing and uncertainty of revenue and cash flows arising from customer contracts, including significant judgments and changes in judgments and assets recognized from costs incurred to obtain or fulfill a contract. Atlas adopted the update in the first quarter of 2018 which resulted no impact on the consolidated financial statements. Not Yet Adopted Financial Instruments - Credit Losses In June 2016, the FASB issued ASU 2016-13, Financial Instruments - Credit Losses (Topic 326). The provisions of this update require an entity to broaden the information that it considers in developing its allowance for credit losses for assets. For public entities, this guidance is effective for years beginning after December 15, 2019, including interim periods within those years. Early adoption is permitted. The Company plans on adopting the update on the required effective date. Atlas does not currently have any investments with credit losses recorded or other significant credit allowances, therefore the provisions of this update are not expected to have a material impact on the consolidated financial statements upon adoption. Atlas will continue to monitor Global Liberty’s investment portfolio and other financial instruments until adoption for any changes. All other recently issued pronouncements with effective dates after December 31, 2019 are not expected to have a material impact on the consolidated financial statements.

Goodwill and Intangible Assets

Goodwill and Intangible Assets Intangible Assets by Major Asset Class (Tables)	12 Months Ended
	Dec. 31, 2019
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Goodwill	Changes in the Carrying Amount of Goodwill ($ in ‘000s) 2019 2018 Balance as of January 1, Goodwill $ 2,726 $ 2,726 Accumulated impairment losses (2,726 ) — — 2,726 Additions — — Impairment losses — (2,726 ) Balance as of December 31, Goodwill 2,726 2,726 Accumulated impairment losses (2,726 ) (2,726 ) $ — $ —
Schedule of Indefinite-Lived Intangible Assets	Intangible Assets by Major Asset Class ($ in ‘000s) Economic Useful Life Gross Carrying Amount Accumulated Amortization Net As of December 31, 2019 Trade name and trademark 15 years $ 1,800 $ 581 $ 1,219 Customer relationship 10 years 2,700 1,294 1,406 $ 4,500 $ 1,875 $ 2,625 As of December 31, 2018 Trade name and trademark 15 years $ 1,800 $ 459 $ 1,341 Customer relationship 10 years 2,700 1,026 1,674 State insurance licenses Indefinite 740 — 740 $ 5,240 $ 1,485 $ 3,755
Schedule of Finite-Lived Intangible Assets	Intangible Assets by Major Asset Class ($ in ‘000s) Economic Useful Life Gross Carrying Amount Accumulated Amortization Net As of December 31, 2019 Trade name and trademark 15 years $ 1,800 $ 581 $ 1,219 Customer relationship 10 years 2,700 1,294 1,406 $ 4,500 $ 1,875 $ 2,625 As of December 31, 2018 Trade name and trademark 15 years $ 1,800 $ 459 $ 1,341 Customer relationship 10 years 2,700 1,026 1,674 State insurance licenses Indefinite 740 — 740 $ 5,240 $ 1,485 $ 3,755

Loss From Continuing Operatio_2

Loss From Continuing Operations per Share (Tables)	12 Months Ended
	Dec. 31, 2019
Earnings Per Share [Abstract]
Schedule of Earnings Per Common Shares, Basic and Diluted	Computations of Basic and Diluted Loss per Common Share from Continuing Operations ($ in ‘000s, except share and per share amounts) Year ended December 31, 2019 2018 Basic Loss from continuing operations before income taxes $ (12,776 ) $ (54,132 ) Income tax expense 223 14,494 Net loss attributable to common shareholders from continuing operations $ (12,999 ) $ (68,626 ) Basic weighted average common shares outstanding 11,954,494 11,992,808 Loss per common share basic from continuing operations $ (1.09 ) $ (5.72 ) Diluted Basic weighted average common shares outstanding 11,954,494 11,992,808 Dilutive potential ordinary shares: Dilutive stock options outstanding — — Diluted weighted average common shares outstanding 11,954,494 11,992,808 Loss per common share diluted from continuing operations $ (1.09 ) $ (5.72 )

Investments (Tables)

Investments (Tables)	12 Months Ended
	Dec. 31, 2019
Investments [Abstract]
Schedule of Available-for-sale Securities	Cost or Amortized Cost, Gross Unrealized Gains and Losses, and Fair Value of Investments ($ in ‘000s) Cost or Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Fair Value December 31, 2018 Fixed income securities: U.S. Treasury and other U.S. government obligations $ 13,070 $ 30 $ (212 ) $ 12,888 States, municipalities and political subdivisions 5,893 19 (79 ) 5,833 Corporate Banking/financial services 10,786 5 (312 ) 10,479 Consumer goods 8,185 — (284 ) 7,901 Capital goods 1,994 36 (74 ) 1,956 Energy 6,192 — (260 ) 5,932 Telecommunications/utilities 4,727 1 (162 ) 4,566 Health care 832 — (77 ) 755 Total corporate 32,716 42 (1,169 ) 31,589 Mortgage-backed Agency 18,454 5 (489 ) 17,970 Commercial 17,826 105 (506 ) 17,425 Total mortgage-backed 36,280 110 (995 ) 35,395 Other asset-backed 10,896 16 (27 ) 10,885 Total fixed income securities $ 98,855 $ 217 $ (2,482 ) $ 96,590
Schedule of Unrealized Loss on Investments	Aging of Unrealized Losses in Fixed Income Securities and Equities ($ in ‘000s) Less Than 12 Months More Than 12 Months Total Fair Value Unrealized Losses Fair Value Unrealized Losses Fair Value Unrealized Losses December 31, 2018 Fixed income securities: U.S. Treasury and other U.S. government obligations $ 507 $ — $ 8,549 $ (212 ) $ 9,056 $ (212 ) States, municipalities and political subdivisions 1,009 (17 ) 2,993 (62 ) 4,002 (79 ) Corporate Banking/financial services 6,309 (195 ) 3,466 (117 ) 9,775 (312 ) Consumer goods 4,664 (163 ) 3,087 (121 ) 7,751 (284 ) Capital goods 707 (28 ) 859 (46 ) 1,566 (74 ) Energy 3,839 (178 ) 2,093 (82 ) 5,932 (260 ) Telecommunications/utilities 1,447 (39 ) 2,862 (123 ) 4,309 (162 ) Health care 127 (2 ) 628 (75 ) 755 (77 ) Total corporate 17,093 (605 ) 12,995 (564 ) 30,088 (1,169 ) Mortgage-backed Agency 2,310 (36 ) 14,964 (453 ) 17,274 (489 ) Commercial 4,319 (121 ) 9,082 (385 ) 13,401 (506 ) Total mortgage-backed 6,629 (157 ) 24,046 (838 ) 30,675 (995 ) Other asset-backed 7,381 (12 ) 1,220 (15 ) 8,601 (27 ) Total fixed income securities $ 32,619 $ (791 ) $ 49,803 $ (1,691 ) $ 82,422 $ (2,482 )
Summary of the Components of Net Investment Income	Components of Net Investment Income ($ in ‘000s) Year ended December 31, 2019 2018 Total investment income Interest income $ 1,877 $ 3,052 Income from other investments 793 (543 ) Investment expenses (768 ) (716 ) Net investment income $ 1,902 $ 1,793
Schedule of Realized Gain (Loss)	Aggregate Proceeds and Gross Realized Investment Gains and Losses ($ in ‘000s) Year ended December 31, 2019 2018 Fixed income securities: Proceeds from sales and calls $ 42,406 $ 42,037 Gross realized investment gains 450 330 Gross realized investment losses (205 ) (520 ) Equities: Proceeds from sales 5,997 5,458 Gross realized investment gains 443 815 Gross realized investment losses (96 ) (25 ) Other investments: Proceeds from sales 3,997 93 Gross realized investment gains 250 93 Gross realized investment losses (21 ) — Total: Proceeds from sales and calls $ 52,400 $ 47,588 Gross realized investment gains 1,143 1,238 Gross realized investment losses (322 ) (545 )
Summary of the Components of Net Investment Realized Gains	Components of Net Realized Gains (Losses) ($ in ‘000s) Year ended December 31, 2019 2018 Fixed income securities $ 245 $ (190 ) Equities 347 790 Other investments 229 93 Net realized gains $ 821 $ 693
Equity Method Investments	Equity Method Investments by Type ($ in ‘000s) As of December 31, 2019 2019 2018 Unfunded Commitments Carrying Value Real estate $ — $ — $ 9,764 Insurance linked securities — — 6,694 Activist hedge funds — — 3,911 Venture capital — — 2,015 Other joint venture — — 325 Total equity method investments $ — $ — $ 22,709

Fair Value of Financial Instr_2

Fair Value of Financial Instruments (Tables)	12 Months Ended
	Dec. 31, 2019
Financial and Credit Risk Management [Abstract]
Summary of Investments at Fair Value	Investments at Fair Value ($ in ‘000s) Level 1 Level 2 Level 3 Total As of December 31, 2018 Fixed income securities: U.S. Treasury and other U.S. government obligations $ 12,888 $ — $ — $ 12,888 States, municipalities and political subdivisions — 5,833 — 5,833 Corporate Banking/financial services — 10,479 — 10,479 Consumer goods — 7,901 — 7,901 Capital goods — 1,956 — 1,956 Energy — 5,932 — 5,932 Telecommunications/utilities — 4,566 — 4,566 Health care — 755 — 755 Total corporate — 31,589 — 31,589 Mortgage-backed Agency — 17,970 — 17,970 Commercial — 17,425 — 17,425 Total mortgage-backed — 35,395 — 35,395 Other asset-backed — 10,885 — 10,885 Total fixed income securities $ 12,888 $ 83,702 $ — $ 96,590 Equities 5,929 — — 5,929 Total $ 18,817 $ 83,702 $ — $ 102,519

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2019
Income Tax Disclosure [Abstract]
Schedule of Effective Income Tax Rate Reconciliation	Reconciliation of U.S. Statutory Marginal Income Tax Rate to the Effective Tax Rate - Continuing Operations ($ in ‘000s) Year ended December 31, 2019 2018 Amount % Amount % Provision for taxes at U.S. statutory marginal income tax rate $ (2,683 ) 21.0 % $ (11,368 ) 21.0 % Provision for deferred tax assets deemed unrealizable (valuation allowance) 2,779 (21.8 ) 25,397 (46.9 ) Nondeductible expenses 28 (0.2 ) 59 (0.1 ) Tax-exempt income (3 ) — (9 ) — State tax (net of federal benefit) 71 (0.6 ) (2 ) — Stock compensation 31 (0.2 ) (42 ) 0.1 Nondeductible goodwill — — 572 (1.1 ) Nondeductible acquisition accounting adjustment — — (109 ) 0.2 Other — — (4 ) — Provision for income taxes for continuing operations $ 223 (1.8 )% $ 14,494 (26.8 )% Reconciliation of U.S. Statutory Marginal Income Tax Rate to the Effective Tax Rate - Discontinued Operations ($ in ‘000s) Year ended December 31, 2019 2018 Amount % Amount % Provision for taxes at U.S. statutory marginal income tax rate $ (1,560 ) 21.0 % $ (2,114 ) 21.0 % Provision for deferred tax assets deemed unrealizable (valuation allowance) 1,559 (21.0 ) 3,432 (34.1 ) Nondeductible expenses 3 — 3 — Tax-exempt income (2 ) — (4 ) — Provision for income taxes for discontinued operations $ — — % $ 1,317 (13.1 )%
Schedule of Components of Income Tax Expense (Benefit)	Components of Income Tax Expense - Continuing Operations ($ in ‘000s) Year ended December 31, 2019 2018 Current tax expense (benefit) $ 223 $ (1,091 ) Deferred tax benefit (2,779 ) (9,830 ) Increase in deferred tax valuation allowance 2,779 25,415 Total $ 223 $ 14,494 Components of Income Tax Expense - Discontinued Operations ($ in ‘000s) Year ended December 31, 2019 2018 Current tax expense (benefit) $ — $ (83 ) Deferred tax benefit (1,559 ) (2,015 ) Increase in deferred tax valuation allowance 1,559 3,415 Total $ — $ 1,317
Schedule of Deferred Tax Assets and Liabilities	Components of Deferred Income Tax Assets and Liabilities ($ in ‘000s) December 31, 2019 2018 Gross deferred tax assets: Losses carried forward $ 10,264 $ 25,326 Claims liabilities and unearned premium reserves 554 5,949 Investment in affiliates 24,450 — Bad debts 168 1,009 Stock compensation 873 760 Other 81 418 Valuation allowance (32,522 ) (29,416 ) Total gross deferred tax assets 3,868 4,046 Gross deferred tax liabilities: Deferred policy acquisition costs 112 1,535 Investments 116 189 Fixed assets 2,099 1,371 Intangible assets 551 633 Other 990 318 Total gross deferred tax liabilities 3,868 4,046 Net deferred tax assets $ — $ —
Summary of Operating Loss Carryforwards	Net Operating Loss Carryforward as of December 31, 2019 by Expiry Date ($ in ‘000s) Year of Occurrence Year of Expiration Amount 2011 2031 $ 1 2012 2032 70 2015 2035 1 2017 2037 13,649 2018 2038 10,439 2018 Indefinite 8,566 2019 2039 11,747 2019 Indefinite 4,404 Total $ 48,877

Property and Equipment (Tables)

Property and Equipment (Tables)	12 Months Ended
	Dec. 31, 2019
Property, Plant and Equipment [Abstract]
Schedule of Property and Equipment	Property and Equipment Held 1 ($ in ‘000s) As of December 31, 2019 2018 Buildings $ 7,425 $ 7,425 Land 1,840 1,840 Building improvements 9,023 9,006 Leasehold improvements 193 190 Internal use software 12,610 16,078 Computer equipment 1,925 1,821 Furniture and other office equipment 1,150 2,897 Total $ 34,166 $ 39,257 Accumulated depreciation (12,373 ) (9,391 ) Total property and equipment, net $ 21,793 $ 29,866 1 Excluding assets held for sale.

Reinsurance Ceded (Tables)

Reinsurance Ceded (Tables)	12 Months Ended
	Dec. 31, 2019
Underwriting Policy and Reinsurance Ceded [Abstract]
Schedule of Effects of Reinsurance	Premiums Written, Premiums Earned and Amounts Related to Reinsurance ($ in ‘000s) Year ended December 31, 2019 2018 Direct premiums written $ 133,827 $ 206,535 Assumed premiums written 26,857 32,539 Ceded premiums written (72,911 ) (72,811 ) Net premiums written $ 87,773 $ 166,263 Direct premiums earned $ 149,609 $ 205,923 Assumed premiums earned 26,954 22,261 Ceded premiums earned (66,322 ) (47,498 ) Net premiums earned $ 110,241 $ 180,686 Ceded claims and claims adjustment expenses $ 31,551 $ 36,652 Ceding commissions $ 16,382 $ 10,258 Reinsurance recoverables on unpaid claims and claims adjustment expenses — $ 55,265 Prepaid reinsurance premiums — $ 31,151 Reinsurance recoverables on paid claims and claims adjustment expenses — $ 10,260

Claim Liabilities (Tables)

Claim Liabilities (Tables)	12 Months Ended
	Dec. 31, 2019
Insurance Loss Reserves [Abstract]
Schedule of Liability for Unpaid Claims and Claims Adjustment Expense	Changes in the Provision for Unpaid Claims and Claims Adjustment Expenses, Net of Reinsurance Recoverables ($ in ‘000s) Year ended December 31, 2019 2018 Unpaid claims and claims adjustment expenses, beginning of period $ 226,487 $ 171,513 Less: reinsurance recoverable 55,265 41,373 Net unpaid claims and claims adjustment expenses, beginning of period 171,222 130,140 Incurred related to: Current year 78,612 110,621 Prior years 2,155 71,635 80,767 182,256 Paid related to: Current year 22,176 39,784 Prior years 89,970 101,390 112,146 141,174 Reduction in liability from deconsolidation 139,843 — Net unpaid claims and claims adjustment expenses, end of period — 171,222 Add: reinsurance recoverable — 55,265 Unpaid claims and claims adjustment expenses, end of period $ — $ 226,487

Share Based Compensation (Table

Share Based Compensation (Tables)	12 Months Ended
	Dec. 31, 2019
Share-based Payment Arrangement [Abstract]
Schedule of Stock Option Activity	Stock Option Activity (prices in Canadian dollars designated with “C$” and U.S. dollars designated with “US$”) Year ended December 31, 2019 2018 Number of Options Weighted Average Exercise Price Number of Options Weighted Average Exercise Price C$ Denominated: Outstanding, beginning of period 27,195 C$6.00 54,390 C$6.00 Granted — — — — Exercised — C$— (27,195 ) C$6.00 Outstanding, end of period 27,195 C$6.00 27,195 C$6.00 US$ Denominated: Outstanding, beginning of period 375,000 US$17.01 375,000 US$17.01 Granted — — — — Exercised — — — — Outstanding, end of period 375,000 US$17.01 375,000 US$17.01
Schedule of Option Outstanding	Options Outstanding As of December 31, 2019 Grant Date Expiration Date Number Outstanding Number Exercisable January 18, 2011 January 18, 2021 27,195 — March 6, 2014 March 6, 2024 175,000 — March 12, 2015 March 12, 2025 200,000 — Total 402,195 —
Schedule of Restricted Stock and Restricted Stock Units Activity	Restricted Stock Grants for Ordinary Voting Common Shares and Restricted Share Unit Activity Year ended December 31, 2019 2018 Number of Shares Weighted Average Fair Value at Grant Date Number of Shares Weighted Average Fair Value at Grant Date Non-vested, beginning of period 207,156 $ 16.50 234,080 $ 16.15 Granted — — 17,524 10.22 Vested (28,066 ) 11.79 (44,448 ) 12.20 Canceled (7,408 ) 12.20 — — Non-vested, end of period 171,682 $ 17.46 207,156 $ 16.50

Share Capital and Mezzanine Equ

Share Capital and Mezzanine Equity (Tables)	12 Months Ended
	Dec. 31, 2019
Share Capital and Mezzanine Equity [Abstract]
Schedule of Stock by Class	Share Capital Activity As of December 31, 2019 2018 Shares Authorized Shares Issued Shares Outstanding Amount ($ in ‘000s) Shares Issued Shares Outstanding Amount ($ in ‘000s) Ordinary voting common shares 266,666,667 12,198,319 11,942,812 $ 36 12,192,475 11,936,970 $ 36 Restricted voting common shares 33,333,334 — — — — — — Total common shares 300,000,001 12,198,319 11,942,812 $ 36 12,192,475 11,936,970 $ 36

Deferred Policy Acquisition C_2

Deferred Policy Acquisition Costs (Tables)	12 Months Ended
	Dec. 31, 2019
Deferred Policy Acquisition Costs [Abstract]
Deferred Policy Acquisition Costs Roll Forward	Components of Deferred Policy Acquisition Costs ($ in ‘000s) Year ended December 31, 2019 2018 Balance, beginning of period $ 5,918 $ 13,226 Acquisition costs deferred 24,563 21,075 Amortization charged to income (11,825 ) (28,383 ) Reduction of acquisition costs from deconsolidation of ASI Pool Companies (18,656 ) — Balance, end of period $ — $ 5,918

Leases (Tables)

Leases (Tables)	12 Months Ended
	Dec. 31, 2019
Leases [Abstract]
Lease, Cost	Lease Expense ($ in ‘000s) 2019 Operating leases $ 904 Variable lease cost 332 Total $ 1,236 Other Operating Lease Information ($ in ‘000s) 2019 Cash paid for amounts included in the measurement of lease liabilities reported in operating cash flows $ 1,237 Right-of-use assets obtained in exchange for new lease liabilities 31 Total $ 1,268 Weighted-average remaining lease term 2.1 years Weighted-average discount rate 3.6 %
Lessee, Operating Lease, Liability, Maturity	The following table presents the undiscounted contractual maturities of the Company’s operating lease liability: Contractual Operating Lease Liabilities ($ in ‘000s) 2019 2020 $ 951 2021 898 2022 179 2023 23 Total lease payments $ 2,051 Impact of discounting (58 ) Operating lease liability $ 1,993

Notes Payable (Tables)

Notes Payable (Tables)	12 Months Ended
	Dec. 31, 2019
Debt Disclosure [Abstract]
Summary of Outstanding Debt	Notes Payable Outstanding ($ in ‘000s) As of December 31, 2019 2018 6.625% Senior Unsecured Notes due April 26, 2022 $ 25,000 $ 25,000 5.0% Mortgage due November 10, 2026 7,621 — Total outstanding borrowings 32,621 25,000 Unamortized issuance costs (521 ) (745 ) Total notes payable $ 32,100 $ 24,255

Deconsolidation and Discontin_2

Deconsolidation and Discontinued Operations (Tables)	12 Months Ended
	Dec. 31, 2019
Discontinued Operations and Disposal Groups [Abstract]
Disposal Groups, Including Discontinued Operations	Loss From Discontinued Operations ($ in ‘000s) Year ended December 31, 2019 2018 Net premiums earned $ 27,862 $ 37,533 Net investment income 437 854 Net realized losses (9 ) (119 ) Total revenue 28,290 38,268 Net claims incurred 25,833 38,405 Acquisition costs 5,467 5,608 Other underwriting expenses 4,504 4,324 Interest (income) (87 ) — Total expenses 35,717 48,337 Loss from operations before income taxes (7,427 ) (10,069 ) Income tax expense — 1,317 Net loss $ (7,427 ) $ (11,386 ) Statements of Comprehensive Loss Net loss $ (7,427 ) $ (11,386 ) Other comprehensive income (loss): Changes in net unrealized investment gains (losses) 634 (633 ) Reclassification to net income (loss) 547 (55 ) Other comprehensive income (loss) 1,181 (688 ) Total comprehensive loss $ (6,246 ) $ (12,074 ) The assets and liabilities of Global Liberty are presented as held for sale in the consolidated statements of financial position at December 31, 2019 and 2018 is presented below: ($ in ‘000s) December 31, 2019 2018 Assets Investments Fixed income securities, available for sale, at fair value (amortized cost $14,016 and $34,358) $ 14,239 $ 33,401 Short-term investments, at cost 491 252 Other investments 1,315 1,321 Total investments 16,045 34,974 Cash and cash equivalents 7,712 748 Accrued investment income 78 201 Reinsurance recoverables on amounts paid 2,227 2,128 Reinsurance recoverables on amounts unpaid 18,339 13,507 Prepaid reinsurance premiums 3,765 5,747 Deferred policy acquisition costs 534 1,391 Property and equipment, net 1,741 1,497 Other assets 861 4,886 Total assets $ 51,302 $ 65,079 Liabilities Claims liabilities $ 46,771 $ 47,009 Unearned premium reserves 12,423 22,579 Due to reinsurers 1,019 2,354 Other liabilities and accrued expenses 2,554 1,427 Total liabilities $ 62,767 $ 73,369

Nature of Operations and Basi_3

Nature of Operations and Basis of Presentation Intangible Assets (Details)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Trade name and trademark
Finite-Lived Intangible Assets [Line Items]
Economic Useful Life	15 years	15 years
Customer relationship
Finite-Lived Intangible Assets [Line Items]
Economic Useful Life	10 years	10 years

Nature of Operations and Basi_4

Nature of Operations and Basis of Presentation Property and Equipment (Details)	12 Months Ended
	Dec. 31, 2019
Building and Building Improvements
Property, Plant and Equipment [Line Items]
Useful lives	33 years
Building improvements
Property, Plant and Equipment [Line Items]
Useful lives	10 years
Vehicles
Property, Plant and Equipment [Line Items]
Useful lives	5 years
Furniture
Property, Plant and Equipment [Line Items]
Useful lives	5 years
Enterprise Software
Property, Plant and Equipment [Line Items]
Useful lives	5 years
Software and Development Costs
Property, Plant and Equipment [Line Items]
Useful lives	3 years

Nature of Operations and Basi_5

Nature of Operations and Basis of Presentation Narrative (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Accounting Policies [Abstract]
Commission income	$ 7,458	$ 7,877
Commissions receivable	$ 1,400

Nature of Operations and Basi_6

Nature of Operations and Basis of Presentation Operating Segments (Details)	12 Months Ended
	Dec. 31, 2019segment
Accounting Policies [Abstract]
Number of operating segments (segment)	1

New Accounting Standards (Detai

New Accounting Standards (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Jan. 01, 2019	Dec. 31, 2018
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Right-of-use asset	$ 1,592		$ 0
Operating lease liability	$ 1,993		$ 0
Accounting Standards Update 2016-02
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Right-of-use asset		$ 2,500
Operating lease liability		$ 3,100

Goodwill and Intangible Asset_2

Goodwill and Intangible Assets Goodwill (Details) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Goodwill [Roll Forward]
Goodwill, Gross	$ 2,726,000	$ 2,726,000	$ 2,726,000
Accumulated impairment losses	(2,726,000)	(2,726,000)	0
Goodwill, net	0	0	$ 2,726,000
Additions	0	0
Impairment Loss	0	$ (2,726,000)
Indefinite-lived intangible assets (excluding goodwill)	$ 740,000

Goodwill and Intangible Asset_3

Goodwill and Intangible Assets Intangible Assets (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Finite-Lived Intangible Assets [Line Items]
Finite-lived intangible assets, Accumulated Amortization	$ 1,875	$ 1,485
State insurance licenses, Gross Carrying Amount	740
Intangible assets, Gross Carrying Amount	4,500	5,240
Intangible assets, Net	2,625	3,755
Amortization of Intangible Assets	390	390
Estimated future amortization expense, 2020	390
Estimated future amortization expense, 2021	390
Estimated future amortization expense, 2022	390
Estimated future amortization expense, 2023	390
Estimated future amortization expense, 2024	$ 390
State insurance licenses
Finite-Lived Intangible Assets [Line Items]
State insurance licenses, Gross Carrying Amount		$ 740
Trade name and trademark
Finite-Lived Intangible Assets [Line Items]
Economic Useful Life	15 years	15 years
Finite-lived intangible assets, Gross Carrying Amount	$ 1,800	$ 1,800
Finite-lived intangible assets, Accumulated Amortization	581	459
Finite-lived intangible assets, Net	$ 1,219	$ 1,341
Customer relationship
Finite-Lived Intangible Assets [Line Items]
Economic Useful Life	10 years	10 years
Finite-lived intangible assets, Gross Carrying Amount	$ 2,700	$ 2,700
Finite-lived intangible assets, Accumulated Amortization	1,294	1,026
Finite-lived intangible assets, Net	$ 1,406	$ 1,674

Loss From Continuing Operatio_3

Loss From Continuing Operations per Share Schedule of Earnings Per Share, Basic and Diluted (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Earnings Per Share [Abstract]
(Loss) income from operations before income tax expense	$ (12,776)	$ (54,132)
Income tax expense (benefit)	223	14,494
Net loss attributable to common shareholders	$ (12,999)	$ (68,626)
Basic:
Weighted average common shares outstanding (includes RSUs) (in shares)	11,954,494	11,992,808
Net loss	$ (1.71)	$ (6.67)
Loss per common share basic from continuing operations	$ (1.09)	$ (5.72)
Diluted:
Dilutive stock options outstanding (in shares)	0	0
Dilutive weighted average common shares outstanding (includes RSUs) (in shares)	11,954,494	11,992,808
Net loss	$ (1.71)	$ (6.67)
Loss per common share diluted from continuing operations	$ (1.09)	$ (5.72)

Loss From Continuing Operatio_4

Loss From Continuing Operations per Share (Details) - $ / shares	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Jun. 10, 2019
Potential Dilutive Securities from Earnings Per Share [Line Items]
Exercise price of warrants or rights (in dollars per share)			$ 0.69
Document Period End Date	Dec. 31, 2019
Stock Options
Potential Dilutive Securities from Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share (in shares)	0	16,372
Ordinary Voting Common Shares, Warrants to Purchase
Potential Dilutive Securities from Earnings Per Share [Line Items]
Class of Warrant or Right, Outstanding			2,387,368

Investments Narrative (Details)

Investments Narrative (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2019USD ($)	Dec. 31, 2018USD ($)security
Debt Securities, Available-for-sale [Line Items]
Document Period End Date	Dec. 31, 2019
Equity method limited partnerships	$ 0	$ 22,709
Financing receivable, not past due		1,000
Short-term investments		4,500
Deposit assets		13,700
Security owned and pledged as collateral, fair value		$ 31,300
Fixed income securities
Debt Securities, Available-for-sale [Line Items]
Unrealized loss position, number of positions | security		270
12 months or longer, number of positions | security		164
Equities
Debt Securities, Available-for-sale [Line Items]
Unrealized loss position, number of positions | security		0

Investments Schedule of Availab

Investments Schedule of Available-for-Sale Securities (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Debt Securities, Available-for-sale [Line Items]
Cost or Amortized Cost	$ 0	$ 98,855
Fair Value	$ 0	96,590
Fixed income securities
Debt Securities, Available-for-sale [Line Items]
Cost or Amortized Cost		98,855
Gross Unrealized Gains		217
Gross Unrealized Losses		(2,482)
Fair Value		96,590
U.S. Treasury and other U.S. government obligations
Debt Securities, Available-for-sale [Line Items]
Cost or Amortized Cost		13,070
Gross Unrealized Gains		30
Gross Unrealized Losses		(212)
Fair Value		12,888
U.S. States, municipalities and political subdivisions
Debt Securities, Available-for-sale [Line Items]
Cost or Amortized Cost		5,893
Gross Unrealized Gains		19
Gross Unrealized Losses		(79)
Fair Value		5,833
Total Corporate
Debt Securities, Available-for-sale [Line Items]
Cost or Amortized Cost		32,716
Gross Unrealized Gains		42
Gross Unrealized Losses		(1,169)
Fair Value		31,589
Banking/financial services
Debt Securities, Available-for-sale [Line Items]
Cost or Amortized Cost		10,786
Gross Unrealized Gains		5
Gross Unrealized Losses		(312)
Fair Value		10,479
Consumer goods
Debt Securities, Available-for-sale [Line Items]
Cost or Amortized Cost		8,185
Gross Unrealized Gains		0
Gross Unrealized Losses		(284)
Fair Value		7,901
Capital goods
Debt Securities, Available-for-sale [Line Items]
Cost or Amortized Cost		1,994
Gross Unrealized Gains		36
Gross Unrealized Losses		(74)
Fair Value		1,956
Energy
Debt Securities, Available-for-sale [Line Items]
Cost or Amortized Cost		6,192
Gross Unrealized Gains		0
Gross Unrealized Losses		(260)
Fair Value		5,932
Telecommunications/utilities
Debt Securities, Available-for-sale [Line Items]
Cost or Amortized Cost		4,727
Gross Unrealized Gains		1
Gross Unrealized Losses		(162)
Fair Value		4,566
Health care
Debt Securities, Available-for-sale [Line Items]
Cost or Amortized Cost		832
Gross Unrealized Gains		0
Gross Unrealized Losses		(77)
Fair Value		755
Total Mortgage Backed
Debt Securities, Available-for-sale [Line Items]
Cost or Amortized Cost		36,280
Gross Unrealized Gains		110
Gross Unrealized Losses		(995)
Fair Value		35,395
Mortgage backed - agency
Debt Securities, Available-for-sale [Line Items]
Cost or Amortized Cost		18,454
Gross Unrealized Gains		5
Gross Unrealized Losses		(489)
Fair Value		17,970
Mortgage backed - commercial
Debt Securities, Available-for-sale [Line Items]
Cost or Amortized Cost		17,826
Gross Unrealized Gains		105
Gross Unrealized Losses		(506)
Fair Value		17,425
Other asset backed
Debt Securities, Available-for-sale [Line Items]
Cost or Amortized Cost		10,896
Gross Unrealized Gains		16
Gross Unrealized Losses		(27)
Fair Value		$ 10,885

Investments (Details)

Investments (Details) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Investments [Abstract]
Other than temporary impairment losses, investments	$ 0	$ 0

Investments Unrealized Losses (

Investments Unrealized Losses (Details) $ in Thousands	Dec. 31, 2018USD ($)
Fixed income securities
Debt Securities, Available-for-sale [Line Items]
Fair Value, Less Than 12 Months	$ 32,619
Unrealized Losses, Less Than 12 Months	(791)
Fair Value, More Than 12 Months	49,803
Unrealized Losses, More Than 12 Months	(1,691)
Fair Value, Total	82,422
Unrealized Losses, Total	(2,482)
U.S. Treasury and other U.S. government obligations
Debt Securities, Available-for-sale [Line Items]
Fair Value, Less Than 12 Months	507
Unrealized Losses, Less Than 12 Months	0
Fair Value, More Than 12 Months	8,549
Unrealized Losses, More Than 12 Months	(212)
Fair Value, Total	9,056
Unrealized Losses, Total	(212)
U.S. States, municipalities and political subdivisions
Debt Securities, Available-for-sale [Line Items]
Fair Value, Less Than 12 Months	1,009
Unrealized Losses, Less Than 12 Months	(17)
Fair Value, More Than 12 Months	2,993
Unrealized Losses, More Than 12 Months	(62)
Fair Value, Total	4,002
Unrealized Losses, Total	(79)
Total Corporate
Debt Securities, Available-for-sale [Line Items]
Fair Value, Less Than 12 Months	17,093
Unrealized Losses, Less Than 12 Months	(605)
Fair Value, More Than 12 Months	12,995
Unrealized Losses, More Than 12 Months	(564)
Fair Value, Total	30,088
Unrealized Losses, Total	(1,169)
Banking/financial services
Debt Securities, Available-for-sale [Line Items]
Fair Value, Less Than 12 Months	6,309
Unrealized Losses, Less Than 12 Months	(195)
Fair Value, More Than 12 Months	3,466
Unrealized Losses, More Than 12 Months	(117)
Fair Value, Total	9,775
Unrealized Losses, Total	(312)
Consumer goods
Debt Securities, Available-for-sale [Line Items]
Fair Value, Less Than 12 Months	4,664
Unrealized Losses, Less Than 12 Months	(163)
Fair Value, More Than 12 Months	3,087
Unrealized Losses, More Than 12 Months	(121)
Fair Value, Total	7,751
Unrealized Losses, Total	(284)
Capital goods
Debt Securities, Available-for-sale [Line Items]
Fair Value, Less Than 12 Months	707
Unrealized Losses, Less Than 12 Months	(28)
Fair Value, More Than 12 Months	859
Unrealized Losses, More Than 12 Months	(46)
Fair Value, Total	1,566
Unrealized Losses, Total	(74)
Energy
Debt Securities, Available-for-sale [Line Items]
Fair Value, Less Than 12 Months	3,839
Unrealized Losses, Less Than 12 Months	(178)
Fair Value, More Than 12 Months	2,093
Unrealized Losses, More Than 12 Months	(82)
Fair Value, Total	5,932
Unrealized Losses, Total	(260)
Telecommunications/utilities
Debt Securities, Available-for-sale [Line Items]
Fair Value, Less Than 12 Months	1,447
Unrealized Losses, Less Than 12 Months	(39)
Fair Value, More Than 12 Months	2,862
Unrealized Losses, More Than 12 Months	(123)
Fair Value, Total	4,309
Unrealized Losses, Total	(162)
Health care
Debt Securities, Available-for-sale [Line Items]
Fair Value, Less Than 12 Months	127
Unrealized Losses, Less Than 12 Months	(2)
Fair Value, More Than 12 Months	628
Unrealized Losses, More Than 12 Months	(75)
Fair Value, Total	755
Unrealized Losses, Total	(77)
Total Mortgage Backed
Debt Securities, Available-for-sale [Line Items]
Fair Value, Less Than 12 Months	6,629
Unrealized Losses, Less Than 12 Months	(157)
Fair Value, More Than 12 Months	24,046
Unrealized Losses, More Than 12 Months	(838)
Fair Value, Total	30,675
Unrealized Losses, Total	(995)
Mortgage backed - agency
Debt Securities, Available-for-sale [Line Items]
Fair Value, Less Than 12 Months	2,310
Unrealized Losses, Less Than 12 Months	(36)
Fair Value, More Than 12 Months	14,964
Unrealized Losses, More Than 12 Months	(453)
Fair Value, Total	17,274
Unrealized Losses, Total	(489)
Mortgage backed - commercial
Debt Securities, Available-for-sale [Line Items]
Fair Value, Less Than 12 Months	4,319
Unrealized Losses, Less Than 12 Months	(121)
Fair Value, More Than 12 Months	9,082
Unrealized Losses, More Than 12 Months	(385)
Fair Value, Total	13,401
Unrealized Losses, Total	(506)
Other asset backed
Debt Securities, Available-for-sale [Line Items]
Fair Value, Less Than 12 Months	7,381
Unrealized Losses, Less Than 12 Months	(12)
Fair Value, More Than 12 Months	1,220
Unrealized Losses, More Than 12 Months	(15)
Fair Value, Total	8,601
Unrealized Losses, Total	$ (27)

Investments Schedule of Investm

Investments Schedule of Investment Income (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Investments [Abstract]
Document Period End Date	Dec. 31, 2019
Investment income, interest income	$ 1,877	$ 3,052
Investment income, income from other investments	793	(543)
Investment expenses	(768)	(716)
Net investment income	$ 1,902	$ 1,793

Investments Schedule of Gross R

Investments Schedule of Gross Realized Gains (Losses) on Sales (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Debt Securities, Available-for-sale [Line Items]
Document Period End Date	Dec. 31, 2019
Proceeds from sales and calls	$ 52,400	$ 47,588
Gross realized investment gains	1,143	1,238
Gross realized investment losses	(322)	(545)
Fixed income securities
Debt Securities, Available-for-sale [Line Items]
Proceeds from sales and calls	42,406	42,037
Gross realized investment gains	450	330
Gross realized investment losses	(205)	(520)
Equities
Debt Securities, Available-for-sale [Line Items]
Proceeds from sales and calls	5,997	5,458
Gross realized investment gains	443	815
Gross realized investment losses	(96)	(25)
Other Investments
Debt Securities, Available-for-sale [Line Items]
Proceeds from sales and calls	3,997	93
Gross realized investment gains	250	93
Gross realized investment losses	$ (21)	$ 0

Investments Schedule of Inves_2

Investments Schedule of Investment Gains (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Gain (Loss) on Securities [Line Items]
Document Period End Date	Dec. 31, 2019
Net realized gains (losses)	$ 821	$ 693
Other
Gain (Loss) on Securities [Line Items]
Net realized gains (losses)	229	93
Fixed income securities
Gain (Loss) on Securities [Line Items]
Net realized gains (losses)	245	(190)
Equities
Gain (Loss) on Securities [Line Items]
Net realized gains (losses)	$ 347	$ 790

Investments Other Investments (

Investments Other Investments (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Schedule of Equity Method Investments [Line Items]
Document Period End Date	Dec. 31, 2019
Carrying Value	$ 0	$ 22,709
Unfunded commitments	0
Real Estate Funds
Schedule of Equity Method Investments [Line Items]
Carrying Value	0	9,764
Unfunded commitments	0
Insurance Linked Securities Funds
Schedule of Equity Method Investments [Line Items]
Carrying Value	0	6,694
Unfunded commitments	0
Activist Hedge Funds
Schedule of Equity Method Investments [Line Items]
Carrying Value	0	3,911
Unfunded commitments	0
Venture Capital Funds
Schedule of Equity Method Investments [Line Items]
Carrying Value	0	2,015
Unfunded commitments	0
Other Joint Venture
Schedule of Equity Method Investments [Line Items]
Carrying Value	0	$ 325
Unfunded commitments	$ 0

Fair Value of Financial Instr_3

Fair Value of Financial Instruments Fair Value of Assets Measured on Recurring and Nonrecurring Basis (Details) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2019
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	$ 96,590,000	$ 0
Equity securities, at fair value	5,929,000	$ 0
Investments, Fair Value Disclosure	102,519,000
Fair value, assets, level 1 to level 2 transfers	0
Fair value, assets, level 2 to level 1 transfers	0
Recurring basis, asset transfers into level 3	0
Recurring basis, asset, transfers out of level 3	0
Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	12,888,000
Equity securities, at fair value	5,929,000
Investments, Fair Value Disclosure	18,817,000
Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	83,702,000
Equity securities, at fair value	0
Investments, Fair Value Disclosure	83,702,000
Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	0
Equity securities, at fair value	0
Investments, Fair Value Disclosure	0
U.S. Treasury and other U.S. government obligations
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	12,888,000
U.S. Treasury and other U.S. government obligations | Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	12,888,000
U.S. Treasury and other U.S. government obligations | Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	0
U.S. Treasury and other U.S. government obligations | Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	0
U.S. States, municipalities and political subdivisions
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	5,833,000
U.S. States, municipalities and political subdivisions | Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	0
U.S. States, municipalities and political subdivisions | Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	5,833,000
U.S. States, municipalities and political subdivisions | Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	0
Total Corporate
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	31,589,000
Total Corporate | Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	0
Total Corporate | Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	31,589,000
Total Corporate | Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	0
Banking/financial services
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	10,479,000
Banking/financial services | Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	0
Banking/financial services | Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	10,479,000
Banking/financial services | Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	0
Consumer goods
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	7,901,000
Consumer goods | Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	0
Consumer goods | Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	7,901,000
Consumer goods | Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	0
Capital goods
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	1,956,000
Capital goods | Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	0
Capital goods | Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	1,956,000
Capital goods | Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	0
Energy
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	5,932,000
Energy | Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	0
Energy | Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	5,932,000
Energy | Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	0
Telecommunications/utilities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	4,566,000
Telecommunications/utilities | Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	0
Telecommunications/utilities | Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	4,566,000
Telecommunications/utilities | Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	0
Health care
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	755,000
Health care | Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	0
Health care | Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	755,000
Health care | Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	0
Total Mortgage Backed
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	35,395,000
Total Mortgage Backed | Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	0
Total Mortgage Backed | Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	35,395,000
Total Mortgage Backed | Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	0
Mortgage backed - agency
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	17,970,000
Mortgage backed - agency | Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	0
Mortgage backed - agency | Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	17,970,000
Mortgage backed - agency | Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	0
Mortgage backed - commercial
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	17,425,000
Mortgage backed - commercial | Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	0
Mortgage backed - commercial | Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	17,425,000
Mortgage backed - commercial | Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	0
Other asset backed
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	10,885,000
Other asset backed | Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	0
Other asset backed | Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	10,885,000
Other asset backed | Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	$ 0

Income Taxes Narrative (Details

Income Taxes Narrative (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Income Tax Disclosure [Abstract]
Deferred Tax Assets, Valuation Allowance	$ 32,522	$ 29,416

Income Taxes Income Tax Rate Re

Income Taxes Income Tax Rate Reconciliation (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2019USD ($)	Dec. 31, 2018USD ($)
Effective Income Tax Rate Reconciliation, Amount [Abstract]
Provision for taxes at U.S. statutory marginal income tax rate	$ (2,683)	$ (11,368)
Provision for deferred tax assets deemed unrealizable (valuation allowance)	2,779	25,397
Nondeductible expenses	28	59
Tax-exempt income	(3)	(9)
State tax (net of federal benefit)	71	(2)
Stock compensation	31	(42)
Nondeductible goodwill	0	572
Nondeductible acquisition accounting adjustment	0	(109)
Other	0	(4)
Provision for income taxes for continuing operations	$ 223	$ 14,494
Effective Income Tax Rate Reconciliation, Percent [Abstract]
Provision for taxes at U.S. statutory marginal income tax rate, percent	21.00%	21.00%
Provision for deferred tax assets deemed unrealizable (valuation allowance), percent	(21.80%)	(46.90%)
Nondeductible expenses, percent	(0.20%)	(0.10%)
Tax-exempt income, percent	(0.00%)	(0.00%)
State tax (net of federal benefit), percent	(0.60%)	0.00%
Stock compensation, percent	(0.20%)	0.10%
Nondeductible goodwill, percent	0	(0.011)
Nondeductible acquisition accounting adjustment, percent	0.00%	0.20%
Other, percent	0.00%	0.00%
Effective Income Tax Rate	(1.80%)	(26.80%)
Discontinued Operations
Effective Income Tax Rate Reconciliation, Amount [Abstract]
Provision for taxes at U.S. statutory marginal income tax rate	$ (1,560)	$ (2,114)
Provision for deferred tax assets deemed unrealizable (valuation allowance)	1,559	3,432
Nondeductible expenses	3	3
Tax-exempt income	(2)	(4)
Provision for income taxes for continuing operations	$ 0	$ 1,317
Effective Income Tax Rate Reconciliation, Percent [Abstract]
Provision for taxes at U.S. statutory marginal income tax rate, percent	21.00%	21.00%
Provision for deferred tax assets deemed unrealizable (valuation allowance), percent	(21.00%)	(34.10%)
Nondeductible expenses, percent	0.00%	0.00%
Tax-exempt income, percent	(0.00%)	(0.00%)
Effective Income Tax Rate	0.00%	(13.10%)

Income Taxes Components of Inco

Income Taxes Components of Income Tax Expense (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Income Tax Contingency [Line Items]
Current tax expense (benefit)	$ 223	$ (1,091)
Deferred tax benefit	(2,779)	(9,830)
Increase in deferred tax valuation allowance	2,779	25,415
Provision for income taxes for continuing operations	223	14,494
Discontinued Operations
Income Tax Contingency [Line Items]
Current tax expense (benefit)	0	(83)
Deferred tax benefit	(1,559)	(2,015)
Increase in deferred tax valuation allowance	1,559	3,415
Provision for income taxes for continuing operations	$ 0	$ 1,317

Income Taxes Deferred Tax Asset

Income Taxes Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Gross deferred tax assets:
Losses carried forward	$ 10,264	$ 25,326
Claims liabilities and unearned premium reserves	554	5,949
Investment in affiliates	24,450	0
Bad debts	168	1,009
Stock compensation	873	760
Other	81	418
Valuation allowance	(32,522)	(29,416)
Total gross deferred tax assets	3,868	4,046
Gross deferred tax liabilities:
Deferred policy acquisition costs	112	1,535
Investments	116	189
Fixed assets	2,099	1,371
Intangible assets	551	633
Other	990	318
Total gross deferred tax liabilities	3,868	4,046
Net deferred tax assets	$ 0	$ 0

Income Taxes Schedule of Tax Ca

Income Taxes Schedule of Tax Carryforwards (Details) $ in Thousands	Dec. 31, 2019USD ($)
Operating Loss Carryforwards [Line Items]
Operating Loss Carryforwards, Subject to Expiration	$ 48,877
Carryforward Expiring in 2031
Operating Loss Carryforwards [Line Items]
Operating Loss Carryforwards, Subject to Expiration	1
Carryforward Expiring in 2032
Operating Loss Carryforwards [Line Items]
Operating Loss Carryforwards, Subject to Expiration	70
Carryforward Expiring in 2035
Operating Loss Carryforwards [Line Items]
Operating Loss Carryforwards, Subject to Expiration	1
Carryforward Expiring in 2037
Operating Loss Carryforwards [Line Items]
Operating Loss Carryforwards, Subject to Expiration	13,649
Carryforward Expiring in 2038
Operating Loss Carryforwards [Line Items]
Operating Loss Carryforwards, Subject to Expiration	10,439
Indefinite
Operating Loss Carryforwards [Line Items]
Operating Loss Carryforwards, Subject to Expiration	8,566
Carryforward Expiring in 2039
Operating Loss Carryforwards [Line Items]
Operating Loss Carryforwards, Subject to Expiration	11,747
Carryforward Expiring Indefinite Originated In 2019
Operating Loss Carryforwards [Line Items]
Operating Loss Carryforwards, Subject to Expiration	$ 4,404

Property and Equipment (Details

Property and Equipment (Details) ft² in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2019USD ($)ft²	Dec. 31, 2018USD ($)	Dec. 31, 2017USD ($)
Property, Plant and Equipment [Line Items]
Property and equipment gross	$ 34,166	$ 39,257
Accumulated depreciation	(12,373)	(9,391)
Total property and equipment, net	21,793	29,866
Depreciation and amortization	$ 3,850	2,548
Occupied Area of Corporate Headquarters Building | ft²	70,000
Rental income	$ 408	433
Capitalized costs	2,400	6,400
Amortization of capitalized costs	1,900	667
Net realized gains (losses)	(821)	(693)
Building and land
Property, Plant and Equipment [Line Items]
Property and land addition			$ 9,300
Buildings
Property, Plant and Equipment [Line Items]
Property and equipment gross	7,425	7,425
Land
Property, Plant and Equipment [Line Items]
Property and equipment gross	1,840	1,840
Building improvements
Property, Plant and Equipment [Line Items]
Property and equipment gross	9,023	9,006
Property and land addition	20	1,100
Leasehold improvements
Property, Plant and Equipment [Line Items]
Property and equipment gross	193	190
Internal use software
Property, Plant and Equipment [Line Items]
Property and equipment gross	12,610	16,078
Computer equipment
Property, Plant and Equipment [Line Items]
Property and equipment gross	1,925	1,821
Furniture and other office equipment
Property, Plant and Equipment [Line Items]
Property and equipment gross	1,150	2,897
Building and Building Improvements
Property, Plant and Equipment [Line Items]
Depreciation and amortization	1,100	1,100
Equipment
Property, Plant and Equipment [Line Items]
Net realized gains (losses)	21	2
Global Liberty Insurance Company
Property, Plant and Equipment [Line Items]
Depreciation and amortization	300	400
Continuing Operations
Property, Plant and Equipment [Line Items]
Depreciation and amortization	$ 3,900	$ 2,500

Reinsurance Ceded (Details)

Reinsurance Ceded (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Underwriting Policy and Reinsurance Ceded [Abstract]
Direct premiums written	$ 133,827	$ 206,535
Assumed premiums written	26,857	32,539
Ceded premiums written	(72,911)	(72,811)
Net premiums written	87,773	166,263
Direct premiums earned	149,609	205,923
Assumed premiums earned	26,954	22,261
Ceded premiums earned	(66,322)	(47,498)
Net premiums earned	110,241	180,686
Ceded claims and claims adjustment expenses	31,551	36,652
Insurance Commissions and Fees	16,382	10,258
Reinsurance recoverables on amounts unpaid	0	55,265	$ 41,373
Prepaid reinsurance premiums	0	31,151
Reinsurance recoverables on paid claims and claims adjustment expenses	$ 0	$ 10,260

Unpaid Claims (Details)

Unpaid Claims (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Liability for Unpaid Claims and Claims Adjustment Expense [Roll Forward]
Unpaid claims and claims adjustment expenses, beginning of period	$ 226,487	$ 171,513
Less: reinsurance recoverable, beginning of period	55,265	41,373
Net unpaid claims and claims adjustment expenses, beginning of period	171,222	130,140
Incurred related to:
Incurred related to, current year	78,612	110,621
Incurred related to, prior years	2,155	71,635
Total incurred current and prior years	80,767	182,256
Paid related to:
Paid related to, current year	22,176	39,784
Paid related to, prior years	89,970	101,390
Total paid related to current and prior years	112,146	141,174
Reduction in liability from deconsolidation	139,843	0
Net unpaid claims and claims adjustment expenses, end of period	0	171,222
Add: reinsurance recoverable, end of period	0	55,265
Unpaid claims and claims adjustment expenses, end of period	$ 0	$ 226,487

Claim Liabilities Narrative (De

Claim Liabilities Narrative (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Causes of Increase (Decrease) in Liability for Unpaid Claims and Claims Adjustment Expense [Line Items]
Incurred related to, prior years	$ 2,155	$ 71,635
Core Lines of Business | Years 2015 - 2017
Causes of Increase (Decrease) in Liability for Unpaid Claims and Claims Adjustment Expense [Line Items]
Incurred related to, prior years	$ 58,700

Other Employee Benefit Plans De

Other Employee Benefit Plans Defined Contribution Plan (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Other Employee Benefit Plans [Abstract]
Defined contribution plan, percent of employee contribution matched by employer, up to 2.5% annual earnings	100.00%
Defined contribution plan, percent of employees annual earnings employer will match 100%	2.50%
Defined contribution plan, percent of employer match on additional employee contributions, up to 2.5% annual earnings	50.00%
Defined contribution plan, percent of additional employees annual earnings employer will match 50%	2.50%
Defined contribution plan, employer matching contribution, maximum percent of employees' gross pay	3.75%
Defined contribution plan, employee contribution vesting percentage	100.00%
Defined contribution plan, employers matching contribution, vesting period	5 years
Defined contribution plan, company contributions	$ 386	$ 443

Other Employee Benefit Plans Em

Other Employee Benefit Plans Employee Stock Purchase Plan (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2019USD ($)	Dec. 31, 2018USD ($)
Other Employee Benefit Plans [Abstract]
Employee stock purchase plan, hours per week threshold to be eligible	30 hours
Employee stock purchase plan, maximum annual contribution percent of annual earnings per employee	0.075
Employee stock purchase plan, percent of employee contribution matched by employer, up to 2.5% annual earnings	1
Employee stock purchase plan, percent of employees annual earnings employer will match 100%	2.50%
Employee stock purchase plan, percent of employer match on additional employee contributions, up to 5% annual earnings	50.00%
Employee stock purchase plan, percent of additional employees annual earnings employer will match 50%	5.00%
Employee stock purchase plan, employer matching contribution, maximum percent of employee's gross pay	5.00%
Employee stock purchase plan, company cost	$ 108	$ 206

Share Capital, Warrants and M_2

Share Capital, Warrants and Mezzanine Equity Schedule of Stock by Class (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Class of Stock [Line Items]
Document Period End Date	Dec. 31, 2019
Common shares, shares authorized (in shares)	300,000,001
Common Stock, Shares, Issued	12,198,319	12,192,475
Common stock, shares, outstanding (in shares)	11,942,812	11,936,970
Common stock, value, outstanding	$ 36	$ 36
Ordinary Voting Common Shares
Class of Stock [Line Items]
Common shares, shares authorized (in shares)	266,666,667	266,666,667
Common Stock, Shares, Issued	12,198,319	12,192,475
Common stock, shares, outstanding (in shares)	11,942,812	11,936,970
Common stock, value, outstanding	$ 36	$ 36
Restricted Voting Common Shares
Class of Stock [Line Items]
Common shares, shares authorized (in shares)	33,333,334
Common Stock, Shares, Issued	0	0
Common stock, shares, outstanding (in shares)	0	0
Common stock, value, outstanding	$ 0	$ 0

Share-Based Compensation Schedu

Share-Based Compensation Schedule of Activity Related Share-Based Compensation (Details)	12 Months Ended
	Dec. 31, 2019$ / sharesshares	Dec. 31, 2019$ / sharesshares	Dec. 31, 2018$ / sharesshares	Dec. 31, 2018$ / sharesshares
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding [Roll Forward]
Options, exercised in period (in shares)			(27,195)	(27,195)
Options, outstanding (in shares), end of period	402,195	402,195
CANADA
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding [Roll Forward]
Options, outstanding (in shares), beginning of period	27,195	27,195	54,390	54,390
Options, granted in period (in shares)	0	0	0	0
Options, exercised in period (in shares)	0	0	(27,195)	(27,195)
Options, outstanding (in shares), end of period	27,195	27,195	27,195	27,195
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price [Abstract]
Options, outstanding, weighted average exercise price, beginning balance (in Canadian or US dollars per share) | $ / shares		$ 6		$ 6
Options, grants in period, weighted average exercise price (in Canadian or US dollars per share) | $ / shares		0		0
Options, exercised in period, weighted average exercise price (in Canadian or US dollars per share) | $ / shares		0		6
Options, outstanding, weighted average exercise price, end of period (in Canadian or US dollars per share) | $ / shares		$ 6		$ 6
UNITED STATES
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding [Roll Forward]
Options, outstanding (in shares), beginning of period	375,000	375,000	375,000	375,000
Options, granted in period (in shares)	0	0	0	0
Options, exercised in period (in shares)	0	0	0	0
Options, outstanding (in shares), end of period	375,000	375,000	375,000	375,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price [Abstract]
Options, outstanding, weighted average exercise price, beginning balance (in Canadian or US dollars per share) | $ / shares	$ 17.01		$ 17.01
Options, grants in period, weighted average exercise price (in Canadian or US dollars per share) | $ / shares	0		0
Options, exercised in period, weighted average exercise price (in Canadian or US dollars per share) | $ / shares	0		0
Options, outstanding, weighted average exercise price, end of period (in Canadian or US dollars per share) | $ / shares	$ 17.01		$ 17.01

Share Capital, Warrants and M_3

Share Capital, Warrants and Mezzanine Equity Stock Activity and Mezzanine Equity (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Jun. 10, 2019	Mar. 21, 2017
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Document Period End Date	Dec. 31, 2019
Voting common shares issued		27,195
Forfeitures and expirations in period (in shares)	6,169
Number of shares approved for repurchase				650,000
Shares repurchased (in shares)		255,505
Preferred stock, dividend rate (in USD per share)	$ 0.045
Preferred stock, dividend rate, percentage	4.50%
Preferred stock, liquidation preference per share (USD per share)	$ 1	$ 1
Exercise price of warrants or rights (in dollars per share)			$ 0.69
Former Parent of Anchor
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Dividends, preferred stock, cash		$ 333
Restricted Stock Units (RSUs)
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Nonvested restricted stock units (RSUs) (in shares)	11,682	24,932
Ordinary voting common shares issued, restricted stock and RSU vesting (in shares)	5,842	7,408
Ordinary Voting Common Shares, Sole Power to Vote
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Class of Warrant or Right, Outstanding	2,387,368
Ordinary Voting Common Shares, Sole Power to Dispose of
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Class of Warrant or Right, Outstanding	2,387,368
Ordinary Voting Common Shares, Warrants to Purchase
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Class of Warrant or Right, Outstanding			2,387,368

Share-Based Compensation Sche_2

Share-Based Compensation Schedule of Outstanding Options (Details)	12 Months Ended
	Dec. 31, 2019shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Document Period End Date	Dec. 31, 2019
Options, outstanding (in shares)	402,195
Options, exercisable (in shares)	0
January 18, 2011
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options, outstanding (in shares)	27,195
Options, exercisable (in shares)	0
March 6, 2014
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options, outstanding (in shares)	175,000
Options, exercisable (in shares)	0
March 12, 2015
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options, outstanding (in shares)	200,000
Options, exercisable (in shares)	0

Share-Based Compensation Stock

Share-Based Compensation Stock Options - Additional Information (Details)	Mar. 12, 2015installmentshares	Feb. 28, 2014shares	Dec. 31, 2013USD ($)	Dec. 31, 2019USD ($)shares	Dec. 31, 2018USD ($)shares	Dec. 31, 2017shares	Apr. 04, 2018$ / shares	Jun. 17, 2013$ / shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options, exercisable (in shares)				0
Grants, weighted average remaining life				4 years 5 months 22 days
Options, outstanding, intrinsic value | $				$ 0
March 12, 2015
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options, exercisable (in shares)				0
Restricted Stock Grants | March 12, 2015
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Restricted share awards, nonvested, fair value | $				$ 1,900,000
Stock Options | March 12, 2015
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options, nonvested, fair value | $				$ 1,500,000
Restricted stock and restricted stock units (RSUs) Grants
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Restricted shares granted during period (in shares)				0	17,524
Restricted shares vested during period (in shares)				28,066	44,448
Director | December 31, 2018 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting rights, percentage					33.30%
Officer | March 12, 2015
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting rights, percentage	20.00%
Award vesting period | installment	5
Officer | Restricted Stock Grants | March 12, 2015
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Restricted shares granted during period (in shares)	200,000
Restricted shares vested during period (in shares)				0		40,000
Officer | Stock Options | March 12, 2015
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options, granted in period (in shares)	200,000
Equity Incentive Plan | June 17, 2013 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share price (in dollars per share) | $ / shares								$ 8.10
Equity Incentive Plan | December 31, 2018 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share price (in dollars per share) | $ / shares							$ 10.50
Equity Incentive Plan | Director | Restricted Stock Grants
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Equity incentive plan ratio matching grant of restricted stock			3
Matching shares granted in period (in shares)		148,152
Award vesting rights, percentage		20.00%
Equity Incentive Plan | Director | Restricted Stock Units (RSUs)
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Matching shares granted in period (in shares)		37,038
Equity Incentive Plan | Director | Restricted Stock Units (RSUs) | December 31, 2018 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Fair value of shares issued | $					$ 40,000
Restricted shares granted during period (in shares)					17,524
Aggregate grant date fair value | $					$ 179,000
Equity Incentive Plan | Ordinary Voting Common Shares | Director
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Equity incentive plan threshold by direct or indirect purchase of stock | $			$ 100,000

Share-Based Compensation Sche_3

Share-Based Compensation Schedule of Restricted Shares and Restricted Share Units (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation expense		$ 1,200
Restricted stock and restricted stock units (RSUs) Grants
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation expense	$ 872
Unearned share-based compensation expense	$ 124
Nonvested award, cost not yet recognized, period for recognition	7 months
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number of Shares [Roll Forward]
Restricted shares nonvested at period start (in shares)	207,156	234,080
Restricted shares granted during period (in shares)	0	17,524
Restricted shares vested during period (in shares)	(28,066)	(44,448)
Restricted shares canceled during period (in shares)	(7,408)	0
Restricted shares nonvested at period end (in shares)	171,682	207,156
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value [Abstract]
Weighted average fair value at grant date, restricted shares nonvested at period start (USD per share)	$ 16.50	$ 16.15
Weighted average fair value at grant date, restricted shares granted during period (USD per share)	0	10.22
Weighted average fair value at grant date, restricted shares vested during period (USD per share)	11.79	12.20
Weighted average fair value at grant date, restricted shares canceled during period (USD per share)	12.20	0
Weighted average fair value at grant date, restricted shares nonvested at period end (USD per share)	$ 17.46	$ 16.50
Restricted Stock Units (RSUs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number of Shares [Roll Forward]
Restricted shares nonvested at period start (in shares)	24,932
Restricted shares nonvested at period end (in shares)	11,682	24,932

Deferred Policy Acquisition C_3

Deferred Policy Acquisition Costs Deferred Policy Acquisition Costs (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Movement Analysis of Deferred Policy Acquisition Costs [Roll Forward]
Balance, beginning of period	$ 5,918	$ 13,226
Acquisition costs deferred	24,563	21,075
Amortization charged to income	(11,825)	(28,383)
Reduction of acquisition costs from deconsolidation of ASI Pool Companies	18,656	0
Balance, end of period	$ 0	$ 5,918

Leases - Narrative (Details)

Leases - Narrative (Details) - USD ($)	Jan. 01, 2019	Dec. 31, 2019	Dec. 31, 2018
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Right-of-use asset		$ 1,592,000	$ 0
Operating lease liability		$ 1,993,000	$ 0
Accounting Standards Update 2016-02
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Right-of-use asset	$ 2,500,000
Operating lease liability	3,100,000
Operating lease, expense	$ 600,000

Leases - Lease Expenses (Detail

Leases - Lease Expenses (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2019USD ($)
Leases [Abstract]
Operating leases	$ 904
Variable lease cost	332
Lease expense	$ 1,236

Leases - Other Operating Lease

Leases - Other Operating Lease Information (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2019USD ($)
Leases [Abstract]
Cash paid for amounts included in the measurement of lease liabilities reported in operating cash flows	$ 1,237
Right-of-use assets obtained in exchange for new lease liabilities	31
Lease expense	$ 1,268
Weighted-average remaining lease term	2 years 1 month 17 days
Weighted-average discount rate	3.60%

Leases - Contractual Operating

Leases - Contractual Operating Lease Liability (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Leases [Abstract]
2020	$ 951
2021	898
2022	179
2023	23
Total lease payments	2,051
Impact of discounting	(58)
Operating lease liability	$ 1,993	$ 0

Notes Payable (Details)

Notes Payable (Details) - USD ($)	Apr. 26, 2017	Nov. 10, 2016	Dec. 31, 2019	Dec. 31, 2018
Loan Agreement | American Insurance Acquisition
Line of Credit Facility [Line Items]
Interest expense, including non-utilization fees			$ 2,000,000	$ 1,900,000
Loan Agreement | 5.0% Mortgage due November 10, 2026 | American Insurance Acquisition
Line of Credit Facility [Line Items]
Debt instrument, face amount		$ 10,700,000
Debt instrument, term		10 years
Debt instrument, interest rate, stated percentage		5.00%	5.00%
Senior unsecured notes
Line of Credit Facility [Line Items]
Debt instrument, face amount	$ 25,000,000
Debt instrument, term	5 years
Debt instrument, interest rate, stated percentage	6.625%		6.625%
Amount of funds accessed in period	$ 23,900,000
Redemption price, percentage	100.00%

Notes Payable Schedule of Debt

Notes Payable Schedule of Debt (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018	Apr. 26, 2017	Nov. 10, 2016
Line of Credit Facility [Line Items]
Notes payable, outstanding gross of unamortized issuance costs	$ 32,621	$ 25,000
Unamortized issuance costs	(521)	(745)
Notes payable, net	$ 32,100	24,255
Senior unsecured notes
Line of Credit Facility [Line Items]
Debt instrument, interest rate, stated percentage	6.625%		6.625%
Notes payable, outstanding gross of unamortized issuance costs	$ 25,000	25,000
American Insurance Acquisition | Loan Agreement | 5.0% Mortgage due November 10, 2026
Line of Credit Facility [Line Items]
Debt instrument, interest rate, stated percentage	5.00%			5.00%
Notes payable, outstanding gross of unamortized issuance costs	$ 7,621	$ 0

Deconsolidation and Discontin_3

Deconsolidation and Discontinued Operations Loss From Discontinued Operations, Net of Tax (Details) - Global Liberty - Discontinued operations, held-for-sale - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Disposal Group, Including Discontinued Operation, Income Statement Disclosures [Abstract]
Net premiums earned	$ 27,862	$ 37,533
Net investment income	437	854
Net realized losses	(9)	(119)
Total revenue	28,290	38,268
Net claims incurred	25,833	38,405
Acquisition costs	5,467	5,608
Other underwriting expenses	4,504	4,324
Interest (income)	(87)	0
Total expenses	35,717	48,337
Loss from operations before income taxes	(7,427)	(10,069)
Income tax expense	0	1,317
Net loss	(7,427)	(11,386)
Changes in net unrealized investment gains (losses)	634	(633)
Reclassification to net income (loss)	547	(55)
Other comprehensive income (loss)	1,181	(688)
Total comprehensive loss	$ (6,246)	$ (12,074)

Deconsolidation and Discontin_4

Deconsolidation and Discontinued Operations Consolidated Statements of Financial Position (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Liabilities
Total liabilities	$ 62,767	$ 73,369
Global Liberty | Discontinued operations, held-for-sale
Assets
Fixed income securities, available for sale, at fair value (amortized cost $14,016 and $34,358)	14,239	33,401
Short-term investments, at cost	491	252
Other investments	1,315	1,321
Total investments	16,045	34,974
Cash and cash equivalents	7,712	748
Accrued investment income	78	201
Reinsurance recoverables on amounts paid	2,227	2,128
Reinsurance recoverables on amounts unpaid	18,339	13,507
Prepaid reinsurance premiums	3,765	5,747
Deferred policy acquisition costs	534	1,391
Property and equipment, net	1,741	1,497
Other assets	861	4,886
Total assets	51,302	65,079
Liabilities
Claims liabilities	46,771	47,009
Unearned premium reserves	12,423	22,579
Due to reinsurers	1,019	2,354
Other liabilities and accrued expenses	2,554	1,427
Total liabilities	$ 62,767	$ 73,369

Deconsolidation and Discontin_5

Deconsolidation and Discontinued Operations Consolidated Statements of Financial Position (Additional Information) (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Discontinued Operations and Disposal Groups [Abstract]
Fixed income securities at fair value, amortized cost	$ 14,016	$ 34,258

Deconsolidation and Discontin_6

Deconsolidation and Discontinued Operations Narrative (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Discontinued Operations and Disposal Groups [Abstract]
Loss on disposal of subsidiaries	$ 4,427	$ 0
Notes receivable	$ 15,500	$ 0

Subsequent Events Narrative (De

Subsequent Events Narrative (Details) - Subsequent Event	May 01, 2020USD ($)	Jul. 31, 2020USD ($)
PPP Loan
Subsequent Event [Line Items]
Notes and loans payable	$ 4,600,500
Number of equal monthly payments	18
Debt instrument, periodic payment	$ 257,611.48
National Interstate
Subsequent Event [Line Items]
Cash acquired from acquisition		$ 2,900,000

Schedule II - Condensed Financi

Schedule II - Condensed Financial Information of Registrant Condensed Statement of Comprehensive Income, Parent Company (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Condensed Financial Statements, Captions [Line Items]
Other underwriting expense	$ (33,759)	$ (30,406)
Interest expense, net	(1,466)	(1,869)
Loss from operations before income taxes	(12,776)	(54,132)
Income tax (benefit) expense	223	14,494
Net loss	(20,426)	(80,012)
Changes in net unrealized investment gains (losses)	1,917	(3,078)
Reclassification to net income (loss)	2,243	284
Other comprehensive income (loss)	4,160	(2,794)
Total comprehensive loss	(16,266)	(82,806)
Parent Company
Condensed Financial Statements, Captions [Line Items]
Net investment expense	(6)	(21)
Other underwriting expense	(6,254)	(2,926)
Interest expense, net	(1,897)	(1,871)
Loss from operations before income taxes	(8,157)	(4,818)
Income tax (benefit) expense	(392)	4,141
Loss before equity in net loss of subsidiaries	(7,765)	(8,959)
Equity in net loss of subsidiaries	(12,661)	(71,053)
Net loss	(20,426)	(80,012)
Changes in net unrealized investment gains (losses)	1,917	(3,078)
Reclassification to net income (loss)	2,243	284
Other comprehensive income (loss)	4,160	(2,794)
Total comprehensive loss	$ (16,266)	$ (82,806)

Schedule II - Condensed Finan_2

Schedule II - Condensed Financial Information of Registrant Condensed Balance Sheet, Parent Company (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Condensed Financial Statements, Captions [Line Items]
Document Period End Date	Dec. 31, 2019
Document Fiscal Year Focus	2019
Assets
Cash and cash equivalents	$ 9,025	$ 29,480
Total assets	150,861	470,338
Liabilities
Notes payable, net	32,100	24,255
Other liabilities and accrued expenses	7,302	15,573
Total liabilities	159,322	464,639
Shareholders’ equity
Ordinary voting common shares, $0.003 par value, 266,666,667 shares authorized, shares issued: September 30, 2019 - 12,198,319 and December 31, 2018 - 12,192,475; shares outstanding: September 30, 2019 - 11,942,812 and December 31, 2018 - 11,936,970	36	36
Additional paid-in capital	81,548	202,298
Retained deficit	(87,469)	(190,503)
Accumulated other comprehensive income (loss), net of tax	424	(3,132)
Total shareholders' equity	(8,461)	5,699
Total liabilities and shareholders' equity	150,861	470,338
Parent Company
Assets
Cash and cash equivalents	1,966	371
Investment in subsidiaries	28,782	36,049
Total assets	30,748	36,420
Liabilities
Notes payable, net	24,479	24,255
Other liabilities and accrued expenses	14,730	6,466
Total liabilities	39,209	30,721
Shareholders’ equity
Ordinary voting common shares, $0.003 par value, 266,666,667 shares authorized, shares issued: September 30, 2019 - 12,198,319 and December 31, 2018 - 12,192,475; shares outstanding: September 30, 2019 - 11,942,812 and December 31, 2018 - 11,936,970	36	36
Restricted voting common shares, $0.003 par value, 33,333,334 shares authorized, shares issued and outstanding: September 30, 2019 and December 31, 2018 - 0	0	0
Additional paid-in capital	81,548	202,298
Treasury stock, at cost: 255,505 shares of ordinary common voting shares at December 31, 2019 and December 31, 2018, respectively	(3,000)	(3,000)
Retained deficit	(87,469)	(190,503)
Accumulated other comprehensive income (loss), net of tax	424	(3,132)
Total shareholders' equity	(8,461)	5,699
Total liabilities and shareholders' equity	$ 30,748	$ 36,420

Schedule II - Condensed Finan_3

Schedule II - Condensed Financial Information of Registrant Condensed Balance Sheet, Parent Company - Additional (Details) - $ / shares	Dec. 31, 2019	Dec. 31, 2018
Condensed Balance Sheet Statements, Captions [Line Items]
Common shares, shares authorized (in shares)	300,000,001
Common shares, shares issued (in shares)	12,198,319	12,192,475
Common stock, shares, outstanding (in shares)	11,942,812	11,936,970
Ordinary Voting Common Shares
Condensed Balance Sheet Statements, Captions [Line Items]
Common shares, par value (USD per share)	$ 0.003	$ 0.003
Common shares, shares authorized (in shares)	266,666,667	266,666,667
Common shares, shares issued (in shares)	12,198,319	12,192,475
Common stock, shares, outstanding (in shares)	11,942,812	11,936,970
Treasury stock, common (in shares)	255,505	255,505
Ordinary Voting Common Shares | Parent Company
Condensed Balance Sheet Statements, Captions [Line Items]
Common shares, par value (USD per share)	$ 0.003	$ 0.003
Common shares, shares authorized (in shares)	266,666,667	266,666,667
Common shares, shares issued (in shares)	12,198,319	12,192,475
Common stock, shares, outstanding (in shares)	11,942,812	11,936,970
Treasury stock, common (in shares)	255,505	255,505
Restricted Voting Common Shares
Condensed Balance Sheet Statements, Captions [Line Items]
Common shares, shares authorized (in shares)	33,333,334
Common shares, shares issued (in shares)	0	0
Common stock, shares, outstanding (in shares)	0	0
Restricted Voting Common Shares | Parent Company
Condensed Balance Sheet Statements, Captions [Line Items]
Common shares, par value (USD per share)	$ 0.003	$ 0.003
Common shares, shares authorized (in shares)	33,333,334	33,333,334
Common shares, shares issued (in shares)	0	0
Common stock, shares, outstanding (in shares)	0	0

Schedule II - Condensed Finan_4

Schedule II - Condensed Financial Information of Registrant Condensed Statement of Cash Flows, Parent Company (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Operating Activities
Net loss	$ (20,426)	$ (80,012)
Adjustments to reconcile net loss to net cash flows used in operating activities:
Share-based compensation expense	872	1,201
Deferred income taxes	0	15,768
Amortization of financing costs	224	224
Net changes in operating assets and liabilities:
Other liabilities and accrued expenses	(2,276)	(3,042)
Net cash flows used in operating activities	(48,758)	(26,442)
Financing activities:
Purchase of treasury stock	0	(3,000)
Preferred dividends paid	0	(333)
Net cash flows provided by (used in) financing activities	(183)	(3,341)
Net change in cash and cash equivalents	11,836	(6,443)
Cash and cash equivalents, beginning of period	34,155	40,598
Cash and cash equivalents, end of period	16,147	34,155
Supplemental disclosure of cash information:
Cash paid for interest	1,753	1,656
Cash paid for income taxes	(14,354)	(1,724)
Parent Company
Operating Activities
Net loss	(20,426)	(80,012)
Adjustments to reconcile net loss to net cash flows used in operating activities:
Equity in net loss of subsidiaries	12,661	71,053
Share-based compensation expense	872	1,201
Deferred income taxes	0	4,116
Amortization of financing costs	224	224
Net changes in operating assets and liabilities:
Other liabilities and accrued expenses	8,264	2,897
Net cash flows used in operating activities	1,595	(521)
Financing activities:
Capital contributions	0	(8)
Purchase of treasury stock	0	(3,000)
Preferred dividends paid	0	(333)
Net cash flows provided by (used in) financing activities	0	(3,341)
Net change in cash and cash equivalents	1,595	(3,862)
Cash and cash equivalents, beginning of period	371	4,233
Cash and cash equivalents, end of period	1,966	371
Supplemental disclosure of cash information:
Cash paid for interest	1,656	1,656
Cash paid for income taxes	$ 5,763	$ (1,806)

Schedule II - Condensed Finan_5

Schedule II - Condensed Financial Information of Registrant Notes to Condensed Financial Information (Details) - Senior unsecured notes - USD ($)	Apr. 26, 2017	Dec. 31, 2019
Condensed Financial Statements, Captions [Line Items]
Debt instrument, face amount	$ 25,000,000
Debt instrument, term	5 years
Debt instrument, interest rate, stated percentage	6.625%	6.625%
Proceeds from notes payable, net of issuance costs	$ 23,900,000
Parent Company
Condensed Financial Statements, Captions [Line Items]
Debt instrument, face amount	$ 25,000,000
Debt instrument, term	5 years
Debt instrument, interest rate, stated percentage	6.625%
Proceeds from notes payable, net of issuance costs	$ 23,900,000

Schedule IV - Reinsurance Reins

Schedule IV - Reinsurance Reinsurance (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
SEC Schedule, 12-17, Insurance Companies, Reinsurance [Abstract]
Premiums earned, gross amount	$ 149,609	$ 205,923
Premiums earned, ceded to other companies	(66,322)	(47,498)
Premiums earned, assumed from other companies	26,954	22,261
Net premiums earned	$ 110,241	$ 180,686
Premiums earned, percent of amount assumed to net	24.50%	12.30%

Schedule V - Valuation and qu_2

Schedule V - Valuation and qualifying accounts Valuation and Qualifying Accounts Rollforward (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Allowance for uncollectible receivables
SEC Schedule, 12-09, Movement in Valuation Allowances and Reserves [Roll Forward]
Balance at the beginning of the year	$ 5,115	$ 3,418
Charged to Expenses	3,596	2,322
Other Additions	0	0
Deductions	(7,911)	(625)
Balance at the end of the year	800	5,115
Valuation allowance for deferred tax assets
SEC Schedule, 12-09, Movement in Valuation Allowances and Reserves [Roll Forward]
Balance at the beginning of the year	25,415	0
Charged to Expenses	2,113	25,415
Other Additions	0	0
Deductions	(24,385)	0
Balance at the end of the year	$ 3,143	$ 25,415

Schedule VI - Supplemental in_2

Schedule VI - Supplemental information concerning property-casualty insurance operations Supplemental information concerning property-casualy insurance operations (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
SEC Schedule, 12-18, Supplemental Information, Property-Casualty Insurance Underwriters [Abstract]
Deferred policy acquisition costs	$ 0	$ 5,918	$ 13,226
Claims liabilities	0	226,487	$ 171,513
Unearned premium reserves	0	111,461
Net premiums earned	110,241	180,686
Net investment income	1,902	1,793
Claims and claims adjustment expense incurred, current year	78,612	110,621
Prior Year Claims and Claims Adjustment Expense	2,155	71,635
Amortization of deferred policy acquisition costs	11,825	28,383
Paid claims and claims adjustment expenses	112,146	141,174
Gross premiums written	$ 160,684	$ 239,074

Uncategorized Items - afh-20191

Label	Element	Value
Cash, Cash Equivalents, Restricted Cash and Restricted Cash Equivalents, Including Disposal Group and Discontinued Operations	us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations	$ 45,615,000
Cash, Cash Equivalents, Restricted Cash and Restricted Cash Equivalents, Disposal Group, Including Discontinued Operations	us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsDisposalGroupIncludingDiscontinuedOperations	$ 5,017,000