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DEFERRED POLICY ACQUISITION COSTS (Tables) | 9 Months Ended
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Sep. 30, 2025
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.
| September 30, 2025
| 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 at December 31, 2024 | $ | 2,776 |  | $ | 1,833 |  | $ | 441 |  | $ | 52 |  |  | $ | 915 |  | $ | 636 |  | $ | 1,348 |  | $ | 452 |  | $ | 86 |  | $ | 219 |  | $ | 0 |  |  | $ | 8,758 |
Capitalization | 256 |  | 67 |  | 24 |  | 2 |  |  | 98 |  | 91 |  | 116 |  | 63 |  | 9 |  | 70 |  | 0 |  |  | 796 |
Amortization expense | (143) |  | (75) |  | (25) |  | (2) |  |  | (107) |  | (91) |  | (116) |  | (58) |  | (9) |  | (29) |  | 0 |  |  | (655) |
Foreign currency translation and other | 172 |  | 115 |  | 28 |  | 2 |  |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  |  | 317 |
Balance at September 30, 2025 | $ | 3,061 |  | $ | 1,940 |  | $ | 468 |  | $ | 54 |  |  | $ | 906 |  | $ | 636 |  | $ | 1,348 |  | $ | 457 |  | $ | 86 |  | $ | 260 |  | $ | 0 |  |  | $ | 9,216 |
| 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 at December 31, 2023 | $ | 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 at December 31, 2024 | $ | 2,776 |  | $ | 1,833 |  | $ | 441 |  | $ | 52 |  |  | $ | 915 |  | $ | 636 |  | $ | 1,348 |  | $ | 452 |  | $ | 86 |  | $ | 219 |  | $ | 0 |  |  | $ | 8,758 |

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