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v3.23.1

DEFERRED POLICY ACQUISITION COSTS (Tables) | 3 Months Ended
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Mar. 31, 2023
Insurance [Abstract] |
Schedule Of Deferred Policy Acquisition Costs | The following tables present a rollforward of deferred policy acquisition costs by reporting segment and disaggregated by product type.
| March 31, 2023
| Aflac Japan |  | Aflac U.S. |  |  |  |
(In millions) | Cancer | Medical and Other Health | Life Insurance | Other |  | Accident | Disability | Critical Care | Hospital Indemnity | Dental/Vision | Life Insurance | Other |  |  |  | Total
Deferred policy acquisition costs: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance at December 31, 2022 | $ | 3,035 |  | $ | 2,161 |  | $ | 525 |  | $ | 55 |  |  | $ | 904 |  | $ | 613 |  | $ | 1,304 |  | $ | 418 |  | $ | 88 |  | $ | 135 |  | $ | 1 |  |  |  |  | $ | 9,239 |
Capitalization | 76 |  | 33 |  | 9 |  | 4 |  |  | 39 |  | 31 |  | 41 |  | 21 |  | 2 |  | 14 |  | 0 |  |  |  |  | 270 |
Amortization expense | (48) |  | (28) |  | (9) |  | 0 |  |  | (34) |  | (28) |  | (34) |  | (16) |  | (3) |  | (6) |  | 1 |  |  |  |  | (205) |
Foreign currency translation and other | (19) |  | (13) |  | (3) |  | (1) |  |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | (1) |  |  |  |  | (37) |
Balance at March 31, 2023 | $ | 3,044 |  | $ | 2,153 |  | $ | 522 |  | $ | 58 |  |  | $ | 909 |  | $ | 616 |  | $ | 1,311 |  | $ | 423 |  | $ | 87 |  | $ | 143 |  | $ | 1 |  |  |  |  | $ | 9,267 |
| December 31, 2022
| Aflac Japan |  | Aflac U.S. |  |  |  |
(In millions) | Cancer | Medical and Other Health | Life Insurance | Other |  | Accident | Disability | Critical Care | Hospital Indemnity | Dental/Vision | Life Insurance | Other |  |  |  | Total
Deferred policy acquisition costs: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance at December 31, 2021 | $ | 3,464 |  | $ | 2,372 |  | $ | 595 |  | $ | 51 |  |  | $ | 887 |  | $ | 604 |  | $ | 1,270 |  | $ | 399 |  | $ | 90 |  | $ | 115 |  | $ | 1 |  |  |  |  | $ | 9,848 |
Capitalization | 291 |  | 161 |  | 33 |  | 12 |  |  | 147 |  | 117 |  | 160 |  | 80 |  | 11 |  | 40 |  | 0 |  |  |  |  | 1,052 |
Amortization expense | (188) |  | (112) |  | (35) |  | (3) |  |  | (130) |  | (108) |  | (126) |  | (61) |  | (13) |  | (20) |  | 4 |  |  |  |  | (792) |
Foreign currency translation and other | (532) |  | (260) |  | (68) |  | (5) |  |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | (4) |  |  |  |  | (869) |
Balance at December 31, 2022 | $ | 3,035 |  | $ | 2,161 |  | $ | 525 |  | $ | 55 |  |  | $ | 904 |  | $ | 613 |  | $ | 1,304 |  | $ | 418 |  | $ | 88 |  | $ | 135 |  | $ | 1 |  |  |  |  | $ | 9,239 |

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