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Deferred Policy Acquisition Costs | 9 Months Ended
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Sep. 30, 2024
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract] |
Deferred Policy Acquisition Costs |
Note 12 | Deferred Policy Acquisition Costs
The following table shows a roll-forward of DAC on long-duration contracts in the Allstate Health and Benefits segment, along with a reconciliation to the Company’s total DAC balance.
Deferred policy acquisition costs activity
($ in millions) |  | Accident and health |  | Traditional life |  | Interest-sensitive life |  |  |  | Total
Nine months ended September 30, 2024 |  |  |  |  |  |  |  |  |  |
Allstate Health and Benefits |  |  |  |  |  |  |  |  |  |
Long-duration contracts |  |  |  |  |  |  |  |  |  |
Beginning balance |  | $ | 321 |  |  | $ | 90 |  |  | $ | 100 |  |  |  |  | $ | 511 |
Acquisition costs deferred |  | 76 |  |  | 41 |  |  | 12 |  |  |  |  | 129 |
Amortization charged to income |  | (59) |  |  | (16) |  |  | (11) |  |  |  |  | (86) |
Experience adjustment |  | (15) |  |  | (1) |  |  | — |  |  |  |  | (16) |
Reclassified to assets held for sale |  | (277) |  |  | (111) |  |  | (101) |  |  |  |  | (489) |
Total |  | $ | 46 |  |  | $ | 3 |  |  | $ | — |  |  |  |  | $ | 49 |
Short-duration contracts |  |  |  |  |  |  |  |  |  | 6 |
Allstate Protection |  |  |  |  |  |  |  |  |  | 2,590 |
Protection Services |  |  |  |  |  |  |  |  |  | 3,106 |
Ending balance |  |  |  |  |  |  |  |  |  | $ | 5,751 |
Nine months ended September 30, 2023 |  |  |  |  |  |  |  |  |  |
Allstate Health and Benefits |  |  |  |  |  |  |  |  |  |
Long-duration contracts |  |  |  |  |  |  |  |  |  |
Beginning balance |  | $ | 322 |  |  | $ | 79 |  |  | $ | 101 |  |  |  |  | $ | 502 |
Acquisition costs deferred |  | 73 |  |  | 24 |  |  | 12 |  |  |  |  | 109 |
Amortization charged to income |  | (54) |  |  | (17) |  |  | (11) |  |  |  |  | (82) |
Experience adjustment |  | (22) |  |  | (1) |  |  | (2) |  |  |  |  | (25) |
Total |  | $ | 319 |  |  | $ | 85 |  |  | $ | 100 |  |  |  |  | 504 |
Short-duration contracts |  |  |  |  |  |  |  |  |  | 27 |
Allstate Protection |  |  |  |  |  |  |  |  |  | 2,358 |
Protection Services |  |  |  |  |  |  |  |  |  | 2,935 |
Ending balance |  |  |  |  |  |  |  |  |  | $ | 5,824 |

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- Definition The entire disclosure for deferred policy acquisition costs. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 944 -SubTopic 30 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org/944-30/tableOfContent + Details
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