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v3.23.2

DEFERRED POLICY ACQUISITION COSTS - Schedule Of Deferred Policy Acquisition Costs (Details) - USD ($) $ in Millions | 3 Months Ended | 6 Months Ended | 12 Months Ended
--- | --- | --- | ---
Jun. 30, 2023 | Jun. 30, 2022 | Jun. 30, 2023 | Jun. 30, 2022 | Dec. 31, 2022
Deferred Policy Acquisition Cost [Line Items] |  |  |  |  |
Beginning balance |  |  | $ 9,239 | $ 9,848 | $ 9,848
Capitalization |  |  | 525 |  | 1,052
Amortization expense | $ (202) | $ (197) | (407) | (405) | (792)
Foreign currency translation and other |  |  | (497) |  | (869)
Ending balance | 8,860 |  | 8,860 |  | 9,239
Aflac Japan | Cancer |  |  |  |  |
Deferred Policy Acquisition Cost [Line Items] |  |  |  |  |
Beginning balance |  |  | 3,035 | 3,464 | 3,464
Capitalization |  |  | 153 |  | 291
Amortization expense |  |  | (94) |  | (188)
Foreign currency translation and other |  |  | (262) |  | (532)
Ending balance | 2,832 |  | 2,832 |  | 3,035
Aflac Japan | Medical and other health |  |  |  |  |
Deferred Policy Acquisition Cost [Line Items] |  |  |  |  |
Beginning balance |  |  | 2,161 | 2,372 | 2,372
Capitalization |  |  | 63 |  | 161
Amortization expense |  |  | (54) |  | (112)
Foreign currency translation and other |  |  | (185) |  | (260)
Ending balance | 1,985 |  | 1,985 |  | 2,161
Aflac Japan | Life insurance |  |  |  |  |
Deferred Policy Acquisition Cost [Line Items] |  |  |  |  |
Beginning balance |  |  | 525 | 595 | 595
Capitalization |  |  | 18 |  | 33
Amortization expense |  |  | (18) |  | (35)
Foreign currency translation and other |  |  | (44) |  | (68)
Ending balance | 481 |  | 481 |  | 525
Aflac Japan | Other |  |  |  |  |
Deferred Policy Acquisition Cost [Line Items] |  |  |  |  |
Beginning balance |  |  | 55 | 51 | 51
Capitalization |  |  | 5 |  | 12
Amortization expense |  |  | (2) |  | (3)
Foreign currency translation and other |  |  | (4) |  | (5)
Ending balance | 54 |  | 54 |  | 55
Aflac U.S. | Life insurance |  |  |  |  |
Deferred Policy Acquisition Cost [Line Items] |  |  |  |  |
Beginning balance |  |  | 135 | 115 | 115
Capitalization |  |  | 27 |  | 40
Amortization expense |  |  | (11) |  | (20)
Foreign currency translation and other |  |  | 0 |  | 0
Ending balance | 151 |  | 151 |  | 135
Aflac U.S. | Accident |  |  |  |  |
Deferred Policy Acquisition Cost [Line Items] |  |  |  |  |
Beginning balance |  |  | 904 | 887 | 887
Capitalization |  |  | 76 |  | 147
Amortization expense |  |  | (69) |  | (130)
Foreign currency translation and other |  |  | 0 |  | 0
Ending balance | 911 |  | 911 |  | 904
Aflac U.S. | Disability |  |  |  |  |
Deferred Policy Acquisition Cost [Line Items] |  |  |  |  |
Beginning balance |  |  | 613 | 604 | 604
Capitalization |  |  | 59 |  | 117
Amortization expense |  |  | (56) |  | (108)
Foreign currency translation and other |  |  | 0 |  | 0
Ending balance | 616 |  | 616 |  | 613
Aflac U.S. | Critical Care |  |  |  |  |
Deferred Policy Acquisition Cost [Line Items] |  |  |  |  |
Beginning balance |  |  | 1,304 | 1,270 | 1,270
Capitalization |  |  | 80 |  | 160
Amortization expense |  |  | (67) |  | (126)
Foreign currency translation and other |  |  | 0 |  | 0
Ending balance | 1,317 |  | 1,317 |  | 1,304
Aflac U.S. | Hospital Indemnity |  |  |  |  |
Deferred Policy Acquisition Cost [Line Items] |  |  |  |  |
Beginning balance |  |  | 418 | 399 | 399
Capitalization |  |  | 39 |  | 80
Amortization expense |  |  | (32) |  | (61)
Foreign currency translation and other |  |  | 0 |  | 0
Ending balance | 425 |  | 425 |  | 418
Aflac U.S. | Dental/Vision |  |  |  |  |
Deferred Policy Acquisition Cost [Line Items] |  |  |  |  |
Beginning balance |  |  | 88 | 90 | 90
Capitalization |  |  | 5 |  | 11
Amortization expense |  |  | (6) |  | (13)
Foreign currency translation and other |  |  | 0 |  | 0
Ending balance | 87 |  | 87 |  | 88
Aflac U.S. | Other |  |  |  |  |
Deferred Policy Acquisition Cost [Line Items] |  |  |  |  |
Beginning balance |  |  | 1 | $ 1 | 1
Capitalization |  |  | 0 |  | 0
Amortization expense |  |  | 2 |  | 4
Foreign currency translation and other |  |  | (2) |  | (4)
Ending balance | $ 1 |  | $ 1 |  | $ 1

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