21. Segment Information We have four primary reportable operating segments, which consist of private passenger auto insurance, non-standard auto insurance, home and farm insurance, and crop insurance. A fifth segment captures all other insurance coverages we sell, including commercial coverages and our assumed reinsurance lines of business. We operate only in the United States, and no single customer or agent provides 10 percent or more of our revenues. The following tables provide available information of these segments for the three months ended March 31, 2019 and 2018. For presentation in these tables, LAE refers to loss adjustment expenses. The ratios presented in these tables are non-GAAP financial measures under Securities and Exchange Commission rules and regulations. The non-GAAP ratios may not be comparable to similarly-named measures reported by other companies. The loss and LAE ratio equals losses and loss adjustment expenses divided by net premiums earned. The expense ratio equals amortization of deferred policy acquisition costs and other underwriting and general expenses, divided by net premiums earned. The combined ratio equals losses and loss adjustment expenses, amortization of deferred policy acquisition costs, and other underwriting and general expenses, divided by net premiums earned. Three Months Ended March 31, 2019 Private Passenger Auto Non- Standard Auto Home and Farm Crop All Other Total Direct premiums earned $ 16,944 $ 14,591 $ 18,533 $ 12 $ 2,172 $ 52,252 Assumed premiums earned 4  (4 )  1,026 1,026 Ceded premiums earned (856 )  (1,740 ) (1 ) (175 ) (2,772 ) Net premiums earned 16,092 14,591 16,789 11 3,023 50,506 Direct losses and LAE 10,102 7,156 8,256 (486 ) 1,603 26,631 Assumed losses and LAE 49    394 443 Ceded losses and LAE (46 )  (254 ) 460 (1,000 ) (840 ) Net losses and LAE 10,105 7,156 8,002 (26 ) 997 26,234 Gross margin 5,987 7,435 8,787 37 2,026 24,272 Underwriting and general expenses 4,750 5,478 5,202 331 933 16,694 Underwriting gain (loss) 1,237 1,957 3,585 (294 ) 1,093 7,578 Fee and other income 470 464 2,427 Net investment income 1,743 Net capital gain on investments 7,859 Income before income taxes 17,644 Income taxes 3,848 Net income 13,796 Net income attributable to non-controlling interest 23 Net income attributable to NI Holdings, Inc. $ 13,773 Non-GAAP Ratios: Loss and LAE ratio 62.8% 49.0% 47.7% n/a 33.0% 51.9% Expense ratio 29.5% 37.5% 31.0% n/a 30.9% 33.1% Combined ratio 92.3% 86.6% 78.6% n/a 63.8% 85.0% Balances at March 31, 2019: Premiums and agents balances receivable $ 17,561 $ 9,978 $ 9,424 $ 12 $ 1,527 $ 38,502 Deferred policy acquisition costs 3,925 4,816 5,452  598 14,791 Reinsurance recoverables 177  916 108 1,942 3,143 Receivable from Federal Crop Insurance Corporation    14,282  14,282 Goodwill and other intangibles  3,488    3,488 Unpaid losses and LAE 17,737 46,641 12,061 621 8,500 85,560 Unearned premiums 27,110 18,845 37,476  4,740 88,171 Three Months Ended March 31, 2018 Private Passenger Auto Non- Standard Auto Home and Farm Crop All Other Total Direct premiums earned $ 15,580 $ 2,991 $ 16,620 $ (1 ) $ 2,002 $ 37,192 Assumed premiums earned 4  (5 )  1,240 1,239 Ceded premiums earned (759 )  (1,497 ) 102 (165 ) (2,319 ) Net premiums earned 14,825 2,991 15,118 101 3,077 36,112 Direct losses and LAE 10,187 1,964 5,416 339 731 18,637 Assumed losses and LAE   13  576 589 Ceded losses and LAE (65 )  (107 ) (24 ) (181 ) (377 ) Net losses and LAE 10,122 1,964 5,322 315 1,126 18,849 Gross margin 4,703 1,027 9,796 (214 ) 1,951 17,263 Underwriting and general expenses 4,419 1,036 4,954 488 980 11,877 Underwriting gain (loss) 284 (9 ) 4,842 (702 ) 971 5,386 Fee and other income 322 377 313 Net investment income 1,369 Net capital gain on investments 469 Loss before income taxes 7,601 Income taxes 1,449 Net income 6,152 Net income attributable to non-controlling interest 30 Net income attributable to NI Holdings, Inc. $ 6,122 Non-GAAP Ratios: Loss and LAE ratio 68.3% 65.7% 35.2% n/a 36.6% 52.2% Expense ratio 29.8% 34.6% 32.8% n/a 31.8% 32.9% Combined ratio 98.1% 100.3% 68.0% n/a 68.4% 85.1% Balances at March 31, 2018: Premiums and agents balances receivable $ 16,043 $ 1,251 $ 8,393 $  $ 1,281 $ 26,968 Deferred policy acquisition costs 3,481 343 4,634  522 8,980 Reinsurance recoverables 383  713 19 2,015 3,130 Receivable from Federal Crop Insurance Corporation    9,735  9,735 Goodwill and other intangibles  2,628    2,628 Unpaid losses and LAE 17,824 5,339 10,124 160 10,416 43,863 Unearned premiums 25,380 1,981 33,528  4,499 65,388 For purposes of evaluating profitability of the non-standard auto segment, management combines the policy fees paid by the insured with the underwriting gain or loss as its primary measure. As a result, these fees are allocated to the non-standard auto segment (included in fee and other income) in the above tables. The remaining fee and other income amounts are not allocated to any segment. We do not assign or allocate all Consolidated Statement of Operations or Consolidated Balance Sheet line items to our operating segments. Those line items include investment income, net capital gain on investments, other income excluding non-standard auto insurance fees, and income taxes within the Consolidated Statement of Operations. For the Consolidated Balance Sheet, those items include cash and investments, property and equipment, other assets, accrued expenses, federal income taxes recoverable or payable, and equity.