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INCOME TAXES - Income Tax Effects of Temporary Differences that Gave Rise to Deferred Income Tax Assets and Liabilities (Detail) - USD ($) $ in Millions | Dec. 31, 2019 | Dec. 31, 2018
--- | --- | ---
Deferred income tax liabilities: |  |
Deferred policy acquisition costs | $ 3,492 | $ 3,404
Unrealized gains and other basis differences on investments | 4,485 | 1,307
Premiums receivable | 152 | 149
Policy benefit reserves | 3,442 | 3,828
Total deferred income tax liabilities | 11,571 | 8,688
Deferred income tax assets: |  |
Unfunded retirement benefits | 8 | 8
Other accrued expenses | 36 | 40
Policy and contract claims | 781 | 775
Foreign currency loss on Aflac Japan | 16 | 38
Deferred compensation | 162 | 163
Capital loss carryforwards | 34 | 5
Depreciation | 164 | 119
Anticipatory foreign tax credit | 5,487 | 4,040
Deferred foreign tax credit | 605 | 591
Other | 204 | 150
Total deferred income tax assets before valuation allowance | 7,497 | 5,929
Valuation allowance | (1,340) | (738)
Total deferred income tax assets after valuation allowance | 6,157 | 5,191
Net deferred income tax liability | 5,414 | 3,497
Current income tax asset | (44) |
Current income tax liability |  | 523
Total income tax liability | $ 5,370 | $ 4,020

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