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INCOME TAXES - Income Tax Effects of Temporary Differences that Gave Rise to Deferred Income Tax Assets and Liabilities (Detail) - USD ($) $ in Millions | Dec. 31, 2023 | Dec. 31, 2022
--- | --- | ---
Deferred income tax liabilities: |  |
Deferred policy acquisition costs | $ 2,883 | $ 3,056
Unrealized gains and other basis differences on investments | 988 | 0
Foreign currency gain on Aflac Japan | 2 | 147
Premiums receivable | 85 | 59
Policy benefit reserves | 110 | 1,137
Total deferred income tax liabilities | 4,068 | 4,399
Deferred income tax assets: |  |
Unfunded retirement benefits | 5 | 7
Other accrued expenses | 28 | 27
Policy and contract claims | 572 | 671
Foreign currency loss on Aflac Japan | 0 | 0
Deferred compensation | 45 | 65
Depreciation | 265 | 248
Anticipatory foreign tax credit | 2,210 | 1,992
Deferred foreign tax credit | 1,077 | 822
Other basis differences in investments | 0 | 85
Other | 135 | 106
Total deferred income tax assets | 4,337 | 4,023
Net deferred tax asset | (269) |
Net deferred income tax liability |  | 376
Current income tax liability | 423 | 322
Total income tax liability | $ 154 | $ 698

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