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 and nine month periods ended September 30, 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 September 30, 2019 Private Passenger Auto Non- Standard Auto Home and Farm Crop All Other Total Direct premiums earned $ 18,256 $ 14,167 $ 19,844 $ 15,943 $ 2,271 $ 70,481 Assumed premiums earned (7 )  8 (10 ) 1,243 1,234 Ceded premiums earned (933 ) (123 ) (1,944 ) (1,416 ) (183 ) (4,599 ) Net premiums earned 17,316 14,044 17,908 14,517 3,331 67,116 Direct losses and LAE 19,120 8,440 18,639 13,977 2,072 62,248 Assumed losses and LAE 94   1,316 607 2,017 Ceded losses and LAE (498 )  (41 ) (2,151 ) (17 ) (2,707 ) Net losses and LAE 18,716 8,440 18,598 13,142 2,662 61,558 Gross margin (1,400 ) 5,604 (690 ) 1,375 669 5,558 Underwriting and general expenses 4,438 5,207 4,892 1,983 771 17,291 Underwriting gain (loss) (5,838 ) 397 (5,582 ) (608 ) (102 ) (11,733 ) Fee and other income 363 527 760 Net investment income 1,983 Net capital gain on investments 622 Loss before income taxes (8,601 ) Income taxes (1,642 ) Net loss (6,959 ) Net income attributable to non-controlling interest 20 Net loss attributable to NI Holdings, Inc. $ (6,979 ) Non-GAAP Ratios: Loss and LAE ratio 108.1% 60.1% 103.9% 90.5% 79.9% 91.7% Expense ratio 25.6% 37.1% 27.3% 13.7% 23.1% 25.8% Combined ratio 133.7% 97.2% 131.2% 104.2% 103.1% 117.5% Balances at September 30, 2019: Premiums and agents balances receivable $ 18,776 $ 8,186 $ 9,238 $ 39,275 $ 1,551 $ 77,026 Deferred policy acquisition costs 4,143 4,794 5,945 281 641 15,804 Reinsurance recoverables 377  1,330 2,855 1,191 5,753 Receivable from Federal Crop Insurance Corporation    24,191  24,191 Goodwill and other intangibles  2,928    2,928 Unpaid losses and LAE 21,447 47,672 14,574 23,738 9,942 117,373 Unearned premiums 28,312 16,723 40,114 11,233 5,035 101,417 Three Months Ended September 30, 2018 Private Passenger Auto Non- Standard Auto Home and Farm Crop All Other Total Direct premiums earned $ 16,718 $ 7,052 $ 17,977 $ 19,880 $ 2,110 $ 63,737 Assumed premiums earned 3  (4 ) 27 1,058 1,084 Ceded premiums earned (829 )  (1,736 ) (7,947 ) (173 ) (10,685 ) Net premiums earned 15,892 7,052 16,237 11,960 2,995 54,136 Direct losses and LAE 11,940 4,387 16,414 4,976 1,502 39,219 Assumed losses and LAE 140  (122 ) 530 279 827 Ceded losses and LAE (176 )  78 (1,991 ) (501 ) (2,590 ) Net losses and LAE 11,904 4,387 16,370 3,515 1,280 37,456 Gross margin 3,988 2,665 (133 ) 8,445 1,715 16,680 Underwriting and general expenses 4,235 2,348 4,678 2,695 782 14,738 Underwriting gain (loss) (247 ) 317 (4,811 ) 5,750 933 1,942 Fee and other income 343 5,175 660 Net investment income 1,629 Net capital gain on investments 3,160 Loss before income taxes 11,906 Income taxes 2,029 Net income 9,877 Net income attributable to non-controlling interest 33 Net income attributable to NI Holdings, Inc. $ 9,844 Non-GAAP Ratios: Loss and LAE ratio 74.9% 62.2% 100.8% 29.4% 42.7% 69.2% Expense ratio 26.6% 33.3% 28.8% 22.5% 26.1% 27.2% Combined ratio 101.6% 95.5% 129.6% 51.9% 68.8% 96.4% Balances at September 30, 2018: Premiums and agents balances receivable $ 17,003 $ 7,498 $ 9,094 $ 27,710 $ 1,440 $ 62,745 Deferred policy acquisition costs 3,663 1,356 5,195 1,001 578 11,793 Reinsurance recoverables 42  979 2,425 2,182 5,628 Receivable from Federal Crop Insurance Corporation    29,284  29,284 Goodwill and other intangibles  7,036    7,036 Unpaid losses and LAE 19,094 48,020 15,536 13,714 9,289 105,653 Unearned premiums 26,363 17,871 36,764 12,509 4,801 98,308 Nine Months Ended September 30, 2019 Private Passenger Auto Non- Standard Auto Home and Farm Crop All Other Total Direct premiums earned $ 52,792 $ 44,029 $ 57,592 $ 31,159 $ 6,661 $ 192,233 Assumed premiums earned    2,087 3,146 5,233 Ceded premiums earned (2,698 ) (123 ) (5,642 ) (5,718 ) (549 ) (14,730 ) Net premiums earned 50,094 43,906 51,950 27,528 9,258 182,736 Direct losses and LAE 41,300 27,416 41,396 23,046 5,323 138,481 Assumed losses and LAE 173   1,394 1,433 3,000 Ceded losses and LAE (730 )  (1,329 ) (2,558 ) (879 ) (5,496 ) Net losses and LAE 40,743 27,416 40,067 21,882 5,877 135,985 Gross margin 9,351 16,490 11,883 5,646 3,381 46,751 Underwriting and general expenses 14,097 15,845 15,327 3,091 2,565 50,925 Underwriting gain (loss) (4,746 ) 645 (3,444 ) 2,555 816 (4,174 ) Fee and other income 1,339 1,637 1,984 Net investment income 5,504 Net capital gain on investments 9,591 Income before income taxes 12,558 Income taxes 3,206 Net income 9,352 Net income attributable to non-controlling interest 80 Net income attributable to NI Holdings, Inc. $ 9,272 Non-GAAP Ratios: Loss and LAE ratio 81.3% 62.4% 77.1% 79.5% 63.5% 74.4% Expense ratio 28.1% 36.1% 29.5% 11.2% 27.7% 27.9% Combined ratio 109.5% 98.5% 106.6% 90.7% 91.2% 102.3% Balances at September 30, 2019: Premiums and agents balances receivable $ 18,776 $ 8,186 $ 9,238 $ 39,275 $ 1,551 $ 77,026 Deferred policy acquisition costs 4,143 4,794 5,945 281 641 15,804 Reinsurance recoverables 377  1,330 2,855 1,191 5,753 Receivable from Federal Crop Insurance Corporation    24,191  24,191 Goodwill and other intangibles  2,928    2,928 Unpaid losses and LAE 21,447 47,672 14,574 23,738 9,942 117,373 Unearned premiums 28,312 16,723 40,114 11,233 5,035 101,417 Nine Months Ended September 30, 2018 Private Passenger Auto Non- Standard Auto Home and Farm Crop All Other Total Direct premiums earned $ 48,436 $ 13,519 $ 51,840 $ 34,963 $ 6,158 $ 154,916 Assumed premiums earned 11  (13 ) 2,311 3,263 5,572 Ceded premiums earned (2,420 )  (4,851 ) (11,772 ) (520 ) (19,563 ) Net premiums earned 46,027 13,519 46,976 25,502 8,901 140,925 Direct losses and LAE 33,303 9,324 38,372 15,040 2,938 98,977 Assumed losses and LAE 188  (171 ) 693 1,193 1,903 Ceded losses and LAE (290 )  18 (2,896 ) (686 ) (3,854 ) Net losses and LAE 33,201 9,324 38,219 12,837 3,445 97,026 Gross margin 12,826 4,195 8,757 12,665 5,456 43,899 Underwriting and general expenses 13,357 4,273 14,770 3,346 2,671 38,417 Underwriting gain (loss) (531 ) (78 ) (6,013 ) 9,319 2,785 5,482 Fee and other income 994 6,022 916 Net investment income 4,521 Net capital gain on investments 3,879 Income before income taxes 19,904 Income taxes 3,619 Net income 16,285 Net income attributable to non-controlling interest 93 Net income attributable to NI Holdings, Inc. $ 16,192 Non-GAAP Ratios: Loss and LAE ratio 72.1% 69.0% 81.4% 50.3% 38.7% 68.8% Expense ratio 29.0% 31.6% 31.4% 13.1% 30.0% 27.3% Combined ratio 101.2% 100.6% 112.8% 63.5% 68.7% 96.1% Balances at September 30, 2018: Premiums and agents balances receivable $ 17,003 $ 7,498 $ 9,094 $ 27,710 $ 1,440 $ 62,745 Deferred policy acquisition costs 3,663 1,356 5,195 1,001 578 11,793 Reinsurance recoverables 42  979 2,425 2,182 5,628 Receivable from Federal Crop Insurance Corporation    29,284  29,284 Goodwill and other intangibles  7,036    7,036 Unpaid losses and LAE 19,094 48,020 15,536 13,714 9,289 105,653 Unearned premiums 26,363 17,871 36,764 12,509 4,801 98,308 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.