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DEFERRED POLICY ACQUISITION COSTS AND INSURANCE EXPENSES - Rollforward of Deferred Policy Acquisition Costs by Segment (Detail) - USD ($) $ in Millions | 12 Months Ended
--- | ---
Dec. 31, 2019 | Dec. 31, 2018 | Dec. 31, 2017
Deferred policy acquisition costs: |  |  |
Balance, beginning of year | $ 9,875 |  |
Capitalization | 1,500 | $ 1,500 | $ 1,500
Amortization | (1,282) | (1,245) | (1,132)
Balance, end of year | 10,128 | 9,875 |
Aflac Japan |  |  |
Deferred policy acquisition costs: |  |  |
Balance, beginning of year | 6,384 | 6,150 |
Capitalization | 825 | 833 |
Amortization | (709) | (710) | (630)
Foreign currency translation and other | 84 | 111 |
Balance, end of year | 6,584 | 6,384 | 6,150
Aflac U.S. |  |  |
Deferred policy acquisition costs: |  |  |
Balance, beginning of year | 3,491 | 3,355 |
Capitalization | 626 | 669 |
Amortization | (573) | (534) | (502)
Foreign currency translation and other | 0 | 1 |
Balance, end of year | $ 3,544 | $ 3,491 | $ 3,355

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