XML 85 R72.htm IDEA: XBRL DOCUMENT
v3.23.1

Deferred Policy Acquisition Costs (Details) - USD ($) $ in Millions | 3 Months Ended | 12 Months Ended |
--- | --- | --- | ---
Mar. 31, 2023 | Mar. 31, 2022 | Dec. 31, 2022 | Dec. 31, 2021 | Jan. 01, 2021
Deferred Policy Acquisition Cost [Line Items] |  |  |  |  |
Deferred policy acquisition costs | $ 4,257 | $ 3,906 | $ 4,128 |  |
Corporate and Other [Member] |  |  |  |  |
Deferred Policy Acquisition Cost [Line Items] |  |  |  |  |
Deferred policy acquisition costs | 5 | 5 |  |  |
Accounting Standards Update 2018-12 |  |  |  |  |
Deferred Policy Acquisition Cost [Line Items] |  |  |  |  |
Deferred policy acquisition costs |  |  | 4,128 | $ 3,860 |
Life Insurance Product Line [Member] | Americas [Member] | Other Segments |  |  |  |  |
Deferred Policy Acquisition Cost [Line Items] |  |  |  |  |
Deferred policy acquisition costs | 2,109 | 1,981 | 2,087 | 1,947 |
Deferred Policy Acquisition Cost, Capitalization | 57 | 70 |  |  |
Deferred Policy Acquisition Costs, Amortization Expense | (35) | (36) |  |  |
Deferred Policy Acquisition Costs, Foreign Currency Translation Gain (Loss) | 0 | 0 |  |  |
Life Insurance Product Line [Member] | Americas [Member] | Accounting Standards Update 2018-12 | Other Segments |  |  |  |  |
Deferred Policy Acquisition Cost [Line Items] |  |  |  |  |
Deferred policy acquisition costs |  |  | 2,087 | 1,947 |
Deferred Policy Acquisition Cost, Capitalization |  |  | 284 | 254 |
Deferred Policy Acquisition Costs, Amortization Expense |  |  | (144) | (123) |
Deferred Policy Acquisition Costs, Foreign Currency Translation Gain (Loss) |  |  | 0 | 0 |
Life Insurance Product Line [Member] | CANADA | Other Segments |  |  |  |  |
Deferred Policy Acquisition Cost [Line Items] |  |  |  |  |
Deferred policy acquisition costs | 171 | 192 | 171 | 191 |
Deferred Policy Acquisition Cost, Capitalization | 3 | 2 |  |  |
Deferred Policy Acquisition Costs, Amortization Expense | (3) | (3) |  |  |
Deferred Policy Acquisition Costs, Foreign Currency Translation Gain (Loss) | 0 | 2 |  |  |
Life Insurance Product Line [Member] | CANADA | Accounting Standards Update 2018-12 | Other Segments |  |  |  |  |
Deferred Policy Acquisition Cost [Line Items] |  |  |  |  |
Deferred policy acquisition costs |  |  | 171 | 191 |
Deferred Policy Acquisition Cost, Capitalization |  |  | 10 | 8 |
Deferred Policy Acquisition Costs, Amortization Expense |  |  | (17) | (13) |
Deferred Policy Acquisition Costs, Foreign Currency Translation Gain (Loss) |  |  | (13) | 1 |
Life Insurance Product Line [Member] | EMEA [Member] | Other Segments |  |  |  |  |
Deferred Policy Acquisition Cost [Line Items] |  |  |  |  |
Deferred policy acquisition costs | 309 | 278 | 294 | 270 |
Deferred Policy Acquisition Cost, Capitalization | 25 | 15 |  |  |
Deferred Policy Acquisition Costs, Amortization Expense | (10) | (11) |  |  |
Deferred Policy Acquisition Costs, Foreign Currency Translation Gain (Loss) | 0 | 4 |  |  |
Life Insurance Product Line [Member] | EMEA [Member] | Accounting Standards Update 2018-12 | Other Segments |  |  |  |  |
Deferred Policy Acquisition Cost [Line Items] |  |  |  |  |
Deferred policy acquisition costs |  |  | 294 | 270 |
Deferred Policy Acquisition Cost, Capitalization |  |  | 83 | 42 |
Deferred Policy Acquisition Costs, Amortization Expense |  |  | (38) | (24) |
Deferred Policy Acquisition Costs, Foreign Currency Translation Gain (Loss) |  |  | (21) | (12) |
Life Insurance Product Line [Member] | Asia Pacific [Member] | Other Segments |  |  |  |  |
Deferred Policy Acquisition Cost [Line Items] |  |  |  |  |
Deferred policy acquisition costs | 1,044 | 1,061 | 1,043 | 1,056 |
Deferred Policy Acquisition Cost, Capitalization | 19 | 34 |  |  |
Deferred Policy Acquisition Costs, Amortization Expense | (15) | (23) |  |  |
Deferred Policy Acquisition Costs, Foreign Currency Translation Gain (Loss) | (3) | (6) |  |  |
Life Insurance Product Line [Member] | Asia Pacific [Member] | Accounting Standards Update 2018-12 | Other Segments |  |  |  |  |
Deferred Policy Acquisition Cost [Line Items] |  |  |  |  |
Deferred policy acquisition costs |  |  | 1,043 | 1,056 |
Deferred Policy Acquisition Cost, Capitalization |  |  | 86 | 83 |
Deferred Policy Acquisition Costs, Amortization Expense |  |  | (67) | (55) |
Deferred Policy Acquisition Costs, Foreign Currency Translation Gain (Loss) |  |  | (32) | (18) |
Insurance, Other | Americas [Member] | Other Segments |  |  |  |  |
Deferred Policy Acquisition Cost [Line Items] |  |  |  |  |
Deferred policy acquisition costs | 330 | 298 | 341 | 312 |
Deferred Policy Acquisition Cost, Capitalization | 0 | 6 |  |  |
Deferred Policy Acquisition Costs, Amortization Expense | (11) | (20) |  |  |
Deferred Policy Acquisition Costs, Foreign Currency Translation Gain (Loss) | 0 | 0 |  |  |
Insurance, Other | Americas [Member] | Accounting Standards Update 2018-12 | Other Segments |  |  |  |  |
Deferred Policy Acquisition Cost [Line Items] |  |  |  |  |
Deferred policy acquisition costs |  |  | 341 | 312 | $ 368
Deferred Policy Acquisition Cost, Capitalization |  |  | 87 | 8 |
Deferred Policy Acquisition Costs, Amortization Expense |  |  | (58) | (64) |
Deferred Policy Acquisition Costs, Foreign Currency Translation Gain (Loss) |  |  | 0 | 0 |
Insurance, Other | CANADA | Other Segments |  |  |  |  |
Deferred Policy Acquisition Cost [Line Items] |  |  |  |  |
Deferred policy acquisition costs | 0 | 0 | 0 | 0 |
Deferred Policy Acquisition Cost, Capitalization | 0 | 0 |  |  |
Deferred Policy Acquisition Costs, Amortization Expense | 0 | 0 |  |  |
Deferred Policy Acquisition Costs, Foreign Currency Translation Gain (Loss) | 0 | 0 |  |  |
Insurance, Other | CANADA | Accounting Standards Update 2018-12 | Other Segments |  |  |  |  |
Deferred Policy Acquisition Cost [Line Items] |  |  |  |  |
Deferred policy acquisition costs |  |  | 0 | 0 | 0
Deferred Policy Acquisition Cost, Capitalization |  |  | 0 | 0 |
Deferred Policy Acquisition Costs, Amortization Expense |  |  | 0 | 0 |
Deferred Policy Acquisition Costs, Foreign Currency Translation Gain (Loss) |  |  | 0 | 0 |
Insurance, Other | EMEA [Member] | Other Segments |  |  |  |  |
Deferred Policy Acquisition Cost [Line Items] |  |  |  |  |
Deferred policy acquisition costs | 0 | 0 | 0 | 0 |
Deferred Policy Acquisition Cost, Capitalization | 0 | 0 |  |  |
Deferred Policy Acquisition Costs, Amortization Expense | 0 | 0 |  |  |
Deferred Policy Acquisition Costs, Foreign Currency Translation Gain (Loss) | 0 | 0 |  |  |
Insurance, Other | EMEA [Member] | Accounting Standards Update 2018-12 | Other Segments |  |  |  |  |
Deferred Policy Acquisition Cost [Line Items] |  |  |  |  |
Deferred policy acquisition costs |  |  | 0 | 0 | 0
Deferred Policy Acquisition Cost, Capitalization |  |  | 0 | 0 |
Deferred Policy Acquisition Costs, Amortization Expense |  |  | 0 | 0 |
Deferred Policy Acquisition Costs, Foreign Currency Translation Gain (Loss) |  |  | 0 | 0 |
Insurance, Other | Asia Pacific [Member] | Other Segments |  |  |  |  |
Deferred Policy Acquisition Cost [Line Items] |  |  |  |  |
Deferred policy acquisition costs | 289 | 91 | 188 | 81 |
Deferred Policy Acquisition Cost, Capitalization | 108 | 13 |  |  |
Deferred Policy Acquisition Costs, Amortization Expense | (6) | (3) |  |  |
Deferred Policy Acquisition Costs, Foreign Currency Translation Gain (Loss) | $ (1) | $ 0 |  |  |
Insurance, Other | Asia Pacific [Member] | Accounting Standards Update 2018-12 | Other Segments |  |  |  |  |
Deferred Policy Acquisition Cost [Line Items] |  |  |  |  |
Deferred policy acquisition costs |  |  | 188 | 81 | $ 41
Deferred Policy Acquisition Cost, Capitalization |  |  | 121 | 49 |
Deferred Policy Acquisition Costs, Amortization Expense |  |  | (13) | (8) |
Deferred Policy Acquisition Costs, Foreign Currency Translation Gain (Loss) |  |  | $ (1) | $ (1) |

X
- Definition Amount of amortization expense (reversal of expense) for deferred policy acquisition costs. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 944 -SubTopic 40 -Name Accounting Standards Codification -Section 65 -Paragraph 2 -Subparagraph (g)(1) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480016/944-40-65-2 Reference 2: http://fasb.org/us-gaap/role/ref/otherTransitionRef -Topic 944 -SubTopic 30 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479432/944-30-50-2 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 944 -SubTopic 30 -Name Accounting Standards Codification -Section 50 -Paragraph 2B -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479432/944-30-50-2B Reference 4: http://www.xbrl.org/2003/role/exampleRef -Topic 944 -SubTopic 30 -Name Accounting Standards Codification -Section 55 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479401/944-30-55-2 Reference 5: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 944 -SubTopic 20 -Name Accounting Standards Codification -Section 45 -Paragraph 2 -Subparagraph (d) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479868/944-20-45-2 Reference 6: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 230 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 28 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482740/230-10-45-28 Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Topic 944 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-04(7)(a)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483586/944-220-S99-1 Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Topic 944 -SubTopic 30 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479432/944-30-50-1 + Details
Name: | us-gaap_DeferredPolicyAcquisitionCostAmortizationExpense
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount of foreign currency translation gain (loss) which increases (decreases) deferred policy acquisition costs. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 944 -SubTopic 30 -Name Accounting Standards Codification -Section 50 -Paragraph 2B -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479432/944-30-50-2B Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 944 -SubTopic 40 -Name Accounting Standards Codification -Section 65 -Paragraph 2 -Subparagraph (g)(1) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480016/944-40-65-2 + Details
Name: | us-gaap_DeferredPolicyAcquisitionCostForeignCurrencyTranslationGainLoss
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- 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/2003/role/disclosureRef -Topic 944 -SubTopic 30 -Name Accounting Standards Codification -Section 50 -Paragraph 2B -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479432/944-30-50-2B Reference 2: http://www.xbrl.org/2003/role/exampleRef -Topic 944 -SubTopic 30 -Name Accounting Standards Codification -Section 55 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479401/944-30-55-2 + Details
Name: | us-gaap_DeferredPolicyAcquisitionCostLineItems
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount of deferred policy acquisition cost capitalized on contract remaining in force. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 944 -SubTopic 40 -Name Accounting Standards Codification -Section 65 -Paragraph 2 -Subparagraph (g)(1) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480016/944-40-65-2 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 944 -SubTopic 30 -Name Accounting Standards Codification -Section 50 -Paragraph 2B -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479432/944-30-50-2B Reference 3: http://www.xbrl.org/2003/role/exampleRef -Topic 944 -SubTopic 30 -Name Accounting Standards Codification -Section 55 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479401/944-30-55-2 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 944 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03(a)(7)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479440/944-210-S99-1 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Name Accounting Standards Codification -Section 45 -Paragraph 1 -SubTopic 825 -Topic 944 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479408/944-825-45-1 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Topic 944 -SubTopic 30 -Name Accounting Standards Codification -Section 50 -Paragraph 2B -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479432/944-30-50-2B + Details
Name: | us-gaap_DeferredPolicyAcquisitionCosts
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount of deferred policy acquisition cost capitalized. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 944 -SubTopic 30 -Name Accounting Standards Codification -Section 50 -Paragraph 2B -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479432/944-30-50-2B Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 944 -SubTopic 40 -Name Accounting Standards Codification -Section 65 -Paragraph 2 -Subparagraph (g)(1) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480016/944-40-65-2 Reference 3: http://www.xbrl.org/2003/role/exampleRef -Topic 944 -SubTopic 30 -Name Accounting Standards Codification -Section 55 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479401/944-30-55-2 + Details
Name: | us-gaap_DeferredPolicyAcquisitionCostsAdditions
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Details
Name: | us-gaap_StatementBusinessSegmentsAxis=us-gaap_CorporateAndOtherMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_AdjustmentsForNewAccountingPronouncementsAxis=us-gaap_AccountingStandardsUpdate201812Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_ProductOrServiceAxis=us-gaap_LifeInsuranceSegmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_StatementGeographicalAxis=srt_AmericasMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_StatementBusinessSegmentsAxis=us-gaap_AllOtherSegmentsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_StatementGeographicalAxis=country_CA
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_StatementGeographicalAxis=us-gaap_EMEAMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_StatementGeographicalAxis=srt_AsiaPacificMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_ProductOrServiceAxis=us-gaap_OtherInsuranceProductLineMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |