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Deferred Policy Acquisition and Sales Inducement Costs | 12 Months Ended
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Dec. 31, 2020
Deferred Policy Acquisition and Sales Inducement Costs |
Deferred Policy Acquisition and Sales Inducement Costs |
Note 11 | Deferred Policy Acquisition and Sales Inducement Costs
Deferred policy acquisition costs activity
|  | For the years ended December 31,
($ in millions) |  | 2020 |  | 2019 |  | 2018
Balance, beginning of year |  | $ | 4,699 |  |  | $ | 4,784 |  |  | $ | 4,191 |
Acquisition costs deferred |  | 5,758 |  |  | 5,622 |  |  | 5,663 |
Amortization charged to income |  | (5,630) |  |  | (5,533) |  |  | (5,222) |
Effect of unrealized gains and losses |  | (127) |  |  | (174) |  |  | 152 |
Balance, end of year |  | $ | 4,700 |  |  | $ | 4,699 |  |  | $ | 4,784 |
Deferred sales inducement costs activity (1)
|  | For the years ended December 31,
($ in millions) |  | 2020 |  | 2019 |  | 2018
Balance, beginning of year |  | $ | 27 |  |  | $ | 34 |  |  | $ | 36 |
Amortization charged to income |  | (5) |  |  | (5) |  |  | (4) |
Effect of unrealized gains and losses |  | 3 |  |  | (2) |  |  | 2 |
Balance, end of year |  | $ | 25 |  |  | $ | 27 |  |  | $ | 34 |
(1)Deferred sales inducement costs primarily relate to fixed annuities and interest-sensitive life contracts and are recorded as part of other assets on the Consolidated Statements of Financial Position.

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- Definition A reconciliation of deferred policy acquisition and sales inducements costs from the beginning of a period to the end of a period. + References No definition available. + Details
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