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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Schedule of Impact from Adoption on Statement of Earnings (Details 2) - USD ($) $ in Millions | 3 Months Ended | 9 Months Ended | 12 Months Ended
--- | --- | --- | ---
Sep. 30, 2022 | Sep. 30, 2021 | Sep. 30, 2022 | Sep. 30, 2021 | Dec. 31, 2021
Policyholder Benefits and Claims Incurred, Net |  | $ (2,340) | $ (2,609) | $ (7,125) | $ (7,996) |
Net earned premiums, principally supplemental health insurance |  | $ (3,651) | $ (4,372) | $ (11,679) | $ (13,406) |
Accounting Standards Update 2018-12 | Pro Forma |  |  |  |  |  |
Policyholder Benefits and Claims Incurred, Net |  |  |  |  |  | $ (10,476)
Net earned premiums, principally supplemental health insurance | [1] |  |  |  |  | (17,095)
Accounting Standards Update 2018-12 | Revision of Prior Period, Accounting Standards Update, Adjustment | Pro Forma |  |  |  |  |  |
Increase in deferred profit liability |  |  |  |  |  | 489
Policyholder Benefits and Claims Incurred, Net |  |  |  |  |  | 63
Net earned premiums, principally supplemental health insurance |  |  |  |  |  | $ 63
[1] | Adjustment reflects a $489 increase in the deferred profit liability on limited-payment products under the updated standard combined with the reclassification of a $63 increase in deferred profit liability previously reported in benefits and claims and reclassified to net earned premiums in conjunction with adoption of the updated standard.

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