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STATUTORY ACCOUNTING AND DIVIDEND RESTRICTIONS - Capital and Surplus Based on Statutory Accounting Practices (Detail) - USD ($) $ in Millions | Dec. 31, 2023 | Dec. 31, 2022
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Aflac |  |
Statutory Accounting Practices [Line Items] |  |
Capital and surplus, NAIC basis | $ 2,881 | $ 3,097
CAIC |  |
Statutory Accounting Practices [Line Items] |  |
Capital and surplus, NAIC basis | 398 | 360
TOIC |  |
Statutory Accounting Practices [Line Items] |  |
Capital and surplus, NAIC basis | 51 | 60
Aflac New York |  |
Statutory Accounting Practices [Line Items] |  |
Capital and surplus, NAIC basis | $ 323 | $ 339

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- Definition Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 944 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03(a)(23)(c)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479440/944-210-S99-1 + Details
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- Definition Amount of statutory capital and surplus computed using statutory accounting practices prescribed by the National Association of Insurance Commissioners. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 944 -SubTopic 505 -Section 50 -Paragraph 1 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479989/944-505-50-1 + Details
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