XML 38 R28.htm IDEA: XBRL DOCUMENT
v3.23.2

DEFERRED POLICY ACQUISITION COSTS (Tables) | 6 Months Ended
--- | ---
Jun. 30, 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.
| June 30, 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 | 153 |  | 63 |  | 18 |  | 5 |  |  | 76 |  | 59 |  | 80 |  | 39 |  | 5 |  | 27 |  | 0 |  |  | 525 |
Amortization expense | (94) |  | (54) |  | (18) |  | (2) |  |  | (69) |  | (56) |  | (67) |  | (32) |  | (6) |  | (11) |  | 2 |  |  | (407) |
Foreign currency translation and other | (262) |  | (185) |  | (44) |  | (4) |  |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | (2) |  |  | (497) |
Balance at June 30, 2023 | $ | 2,832 |  | $ | 1,985 |  | $ | 481 |  | $ | 54 |  |  | $ | 911 |  | $ | 616 |  | $ | 1,317 |  | $ | 425 |  | $ | 87 |  | $ | 151 |  | $ | 1 |  |  | $ | 8,860 |
| 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 |

X
- Definition Tabular disclosure of the movement in deferred policy acquisition costs. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 944 -SubTopic 40 -Name Accounting Standards Codification -Section 65 -Paragraph 2 -Subparagraph (g)(1) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480016/944-40-65-2 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 944 -SubTopic 30 -Name Accounting Standards Codification -Section 50 -Paragraph 2B -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479432/944-30-50-2B Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 944 -SubTopic 30 -Name Accounting Standards Codification -Section 50 -Paragraph 2B -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479432/944-30-50-2B Reference 4: http://www.xbrl.org/2003/role/exampleRef -Topic 944 -SubTopic 30 -Name Accounting Standards Codification -Section 55 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479401/944-30-55-2 + Details
Name: | us-gaap_DeferredPolicyAcquisitionCostsTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_InsuranceAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration