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DEFERRED POLICY ACQUISITION COSTS (Tables) | 12 Months Ended
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Dec. 31, 2024
Deferred Policy Acquisition Costs Disclosures [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 for the years ended December 31.
| 2024
| 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, beginning of year | $ | 2,971 |  | $ | 2,041 |  | $ | 491 |  | $ | 56 |  |  | $ | 917 |  | $ | 625 |  | $ | 1,336 |  | $ | 436 |  | $ | 86 |  | $ | 172 |  | $ | 1 |  |  | $ | 9,132 |
Capitalization | 300 |  | 103 |  | 36 |  | 4 |  |  | 141 |  | 129 |  | 165 |  | 89 |  | 12 |  | 77 |  | 0 |  |  | 1,056 |
Amortization expense | (184) |  | (100) |  | (34) |  | (3) |  |  | (143) |  | (118) |  | (153) |  | (73) |  | (12) |  | (30) |  | (1) |  |  | (851) |
Foreign currency translation and other | (311) |  | (211) |  | (52) |  | (5) |  |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  |  | (579) |
Balance, end of year | $ | 2,776 |  | $ | 1,833 |  | $ | 441 |  | $ | 52 |  |  | $ | 915 |  | $ | 636 |  | $ | 1,348 |  | $ | 452 |  | $ | 86 |  | $ | 219 |  | $ | 0 |  |  | $ | 8,758 |
| 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, beginning of year | $ | 3,035 |  | $ | 2,161 |  | $ | 525 |  | $ | 55 |  |  | $ | 904 |  | $ | 613 |  | $ | 1,304 |  | $ | 418 |  | $ | 88 |  | $ | 135 |  | $ | 1 |  |  | $ | 9,239 |
Capitalization | 317 |  | 123 |  | 33 |  | 8 |  |  | 151 |  | 125 |  | 173 |  | 84 |  | 10 |  | 61 |  | 1 |  |  | 1,086 |
Amortization expense | (184) |  | (105) |  | (34) |  | (3) |  |  | (138) |  | (113) |  | (141) |  | (66) |  | (12) |  | (24) |  | 4 |  |  | (816) |
Foreign currency translation and other | (197) |  | (138) |  | (33) |  | (4) |  |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | (5) |  |  | (377) |
Balance, end of year | $ | 2,971 |  | $ | 2,041 |  | $ | 491 |  | $ | 56 |  |  | $ | 917 |  | $ | 625 |  | $ | 1,336 |  | $ | 436 |  | $ | 86 |  | $ | 172 |  | $ | 1 |  |  | $ | 9,132 |

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