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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES -Schedule of Impact from Adoption to AOCI and Retained Earnings (Detail) - USD ($) $ in Millions | Dec. 31, 2023 | Dec. 31, 2022 | Dec. 31, 2021 | Jan. 01, 2021 | Dec. 31, 2020
--- | --- | --- | --- | --- | ---
Total transition impact, net of income taxes |  | $ (21,985) | $ (20,140) | $ (17,031) |  | $ (33,559)
Retained earnings |  |  |  |  |  |
Total transition impact, net of income taxes |  | (47,993) | (44,367) | (40,963) |  | (37,984)
Accumulated other comprehensive income (loss) |  |  |  |  |  |
Total transition impact, net of income taxes |  | $ 5,520 | $ 6,429 | $ 8,411 |  | (8,934)
Cumulative effect, period of adoption, adjustment | Accounting Standards Update 2018-12 |  |  |  |  |  |
Total transition impact, net of income taxes |  |  |  |  | $ 18,894 | 18,894
Cumulative effect, period of adoption, adjustment | Accounting Standards Update 2018-12 | Retained earnings |  |  |  |  |  |
Transition impact before income taxes |  |  |  |  | 410 |
Less: income taxes |  |  |  |  | 86 |
Total transition impact, net of income taxes |  |  |  |  | 324 | 324
Cumulative effect, period of adoption, adjustment | Accounting Standards Update 2018-12 | Retained earnings | Corporate and other |  |  |  |  |  |
Transition impact before income taxes |  |  |  |  | 0 |
Cumulative effect, period of adoption, adjustment | Accounting Standards Update 2018-12 | Retained earnings | Cancer | Aflac Japan |  |  |  |  |  |
Transition impact before income taxes |  |  |  |  | 0 |
Cumulative effect, period of adoption, adjustment | Accounting Standards Update 2018-12 | Retained earnings | Medical and other health | Aflac Japan |  |  |  |  |  |
Transition impact before income taxes |  |  |  |  | 1 |
Cumulative effect, period of adoption, adjustment | Accounting Standards Update 2018-12 | Retained earnings | Life insurance | Aflac Japan |  |  |  |  |  |
Transition impact before income taxes |  |  |  |  | 0 |
Cumulative effect, period of adoption, adjustment | Accounting Standards Update 2018-12 | Retained earnings | Life insurance | Aflac U.S. |  |  |  |  |  |
Transition impact before income taxes |  |  |  |  | 5 |
Cumulative effect, period of adoption, adjustment | Accounting Standards Update 2018-12 | Retained earnings | Other | Aflac Japan |  |  |  |  |  |
Transition impact before income taxes | [1] |  |  |  | 398 |
Cumulative effect, period of adoption, adjustment | Accounting Standards Update 2018-12 | Retained earnings | Other | Aflac U.S. |  |  |  |  |  |
Transition impact before income taxes |  |  |  |  | 2 |
Cumulative effect, period of adoption, adjustment | Accounting Standards Update 2018-12 | Retained earnings | Accident | Aflac U.S. |  |  |  |  |  |
Transition impact before income taxes |  |  |  |  | 0 |
Cumulative effect, period of adoption, adjustment | Accounting Standards Update 2018-12 | Retained earnings | Disability | Aflac U.S. |  |  |  |  |  |
Transition impact before income taxes |  |  |  |  | 0 |
Cumulative effect, period of adoption, adjustment | Accounting Standards Update 2018-12 | Retained earnings | Critical care | Aflac U.S. |  |  |  |  |  |
Transition impact before income taxes |  |  |  |  | 4 |
Cumulative effect, period of adoption, adjustment | Accounting Standards Update 2018-12 | Retained earnings | Hospital indemnity | Aflac U.S. |  |  |  |  |  |
Transition impact before income taxes |  |  |  |  | 0 |
Cumulative effect, period of adoption, adjustment | Accounting Standards Update 2018-12 | Retained earnings | Dental/vision | Aflac U.S. |  |  |  |  |  |
Transition impact before income taxes |  |  |  |  | 0 |
Cumulative effect, period of adoption, adjustment | Accounting Standards Update 2018-12 | Accumulated other comprehensive income (loss) |  |  |  |  |  |
Transition impact before income taxes |  |  |  |  | 23,507 |
Less: income taxes |  |  |  |  | 4,937 |
Total transition impact, net of income taxes |  |  |  |  | 18,570 | $ 18,570
Cumulative effect, period of adoption, adjustment | Accounting Standards Update 2018-12 | Accumulated other comprehensive income (loss) | Corporate and other |  |  |  |  |  |
Transition impact before income taxes |  |  |  |  | (305) |
Cumulative effect, period of adoption, adjustment | Accounting Standards Update 2018-12 | Accumulated other comprehensive income (loss) | Cancer | Aflac Japan |  |  |  |  |  |
Transition impact before income taxes |  |  |  |  | 14,529 |
Cumulative effect, period of adoption, adjustment | Accounting Standards Update 2018-12 | Accumulated other comprehensive income (loss) | Medical and other health | Aflac Japan |  |  |  |  |  |
Transition impact before income taxes |  |  |  |  | 2,382 |
Cumulative effect, period of adoption, adjustment | Accounting Standards Update 2018-12 | Accumulated other comprehensive income (loss) | Life insurance | Aflac Japan |  |  |  |  |  |
Transition impact before income taxes |  |  |  |  | 3,314 |
Cumulative effect, period of adoption, adjustment | Accounting Standards Update 2018-12 | Accumulated other comprehensive income (loss) | Life insurance | Aflac U.S. |  |  |  |  |  |
Transition impact before income taxes |  |  |  |  | 149 |
Cumulative effect, period of adoption, adjustment | Accounting Standards Update 2018-12 | Accumulated other comprehensive income (loss) | Other | Aflac Japan |  |  |  |  |  |
Transition impact before income taxes | [1] |  |  |  | 433 |
Cumulative effect, period of adoption, adjustment | Accounting Standards Update 2018-12 | Accumulated other comprehensive income (loss) | Other | Aflac U.S. |  |  |  |  |  |
Transition impact before income taxes |  |  |  |  | 218 |
Cumulative effect, period of adoption, adjustment | Accounting Standards Update 2018-12 | Accumulated other comprehensive income (loss) | Accident | Aflac U.S. |  |  |  |  |  |
Transition impact before income taxes |  |  |  |  | 92 |
Cumulative effect, period of adoption, adjustment | Accounting Standards Update 2018-12 | Accumulated other comprehensive income (loss) | Disability | Aflac U.S. |  |  |  |  |  |
Transition impact before income taxes |  |  |  |  | 149 |
Cumulative effect, period of adoption, adjustment | Accounting Standards Update 2018-12 | Accumulated other comprehensive income (loss) | Critical care | Aflac U.S. |  |  |  |  |  |
Transition impact before income taxes |  |  |  |  | 2,258 |
Cumulative effect, period of adoption, adjustment | Accounting Standards Update 2018-12 | Accumulated other comprehensive income (loss) | Hospital indemnity | Aflac U.S. |  |  |  |  |  |
Transition impact before income taxes |  |  |  |  | 223 |
Cumulative effect, period of adoption, adjustment | Accounting Standards Update 2018-12 | Accumulated other comprehensive income (loss) | Dental/vision | Aflac U.S. |  |  |  |  |  |
Transition impact before income taxes |  |  |  |  | $ 65 |
[1] | Impact to retained earnings is driven primarily by capping the Transition Date NPR on Care products.

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