XML 60 R48.htm IDEA: XBRL DOCUMENT
v3.8.0.1

Investments (OTTI Recognized In Net Income (Loss) And OCI) (Details) - USD ($) $ in Millions | 3 Months Ended | 9 Months Ended
--- | --- | ---
Sep. 30, 2017 | Sep. 30, 2016 | Sep. 30, 2017 | Sep. 30, 2016
OTTI Recognized in Net Income (Loss) |  |  |  |
Gross OTTI recognized in net income (loss) | $ (9) | $ (11) | $ (17) | $ (80)
Associated amortization of DAC, VOBA, DSI and DFEL | 1 | (2) | 1 | 4
Net OTTI recognized in net income (loss), pre-tax | (8) | (13) | (16) | (76)
Portion of OTTI Recognized in OCI |  |  |  |
Gross OTTI recognized in OCI | 1 | 12 | 1 | 48
Change in DAC, VOBA, DSI and DFEL |  | (3) |  | (11)
Net portion of OTTI recognized in OCI, pre-tax | 1 | 9 | 1 | 37
Equity AFS securities [Member] |  |  |  |
OTTI Recognized in Net Income (Loss) |  |  |  |
Gross OTTI recognized in net income (loss) |  |  |  | (1)
Fixed maturity securities [Member] |  |  |  |
OTTI Recognized in Net Income (Loss) |  |  |  |
Gross OTTI recognized in net income (loss) | (9) | (11) | (17) | (79)
Fixed maturity securities [Member] | Corporate bonds [Member] |  |  |  |
OTTI Recognized in Net Income (Loss) |  |  |  |
Gross OTTI recognized in net income (loss) | (8) | (6) | (13) | (68)
Fixed maturity securities [Member] | ABS [Member] |  |  |  |
OTTI Recognized in Net Income (Loss) |  |  |  |
Gross OTTI recognized in net income (loss) | $ (1) | (1) | (2) | (4)
Fixed maturity securities [Member] | RMBS [Member] |  |  |  |
OTTI Recognized in Net Income (Loss) |  |  |  |
Gross OTTI recognized in net income (loss) |  | (3) | (1) | (6)
Fixed maturity securities [Member] | CMBS [Member] |  |  |  |
OTTI Recognized in Net Income (Loss) |  |  |  |
Gross OTTI recognized in net income (loss) |  | $ (1) |  | $ (1)
Fixed maturity securities [Member] | State and municipal bonds [Member] |  |  |  |
OTTI Recognized in Net Income (Loss) |  |  |  |
Gross OTTI recognized in net income (loss) |  |  | $ (1) |

X
- Definition Represents the amortization of deferred acquisition costs, value of business acquired, deferred sales inducements and deferred front-end loads associated with gross other-than-temporary impairment losses recognized in net income (loss). + References No definition available. + Details
Name: | lnc_AmortizationAssociatedWithGrossOtherThanTemporaryImpairmentNetIncome
Namespace Prefix: | lnc_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition This line item represents the change in deferred acquisition costs, value of business acquired, deferred sales inducements and deferred front-end loads associated with gross other-than-temporary impairment losses recognized in other comprehensive income (loss). + References No definition available. + Details
Name: | lnc_ChangeInDacVobaDsiDfelWithOtherThanTemporaryNetIncome
Namespace Prefix: | lnc_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Amount before tax of other than temporary impairment (OTTI) loss on investments in available-for-sale and held-to-maturity debt securities, recognized in other comprehensive loss. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 10A -Subparagraph (g) -URI http://asc.fasb.org/extlink&oid=84228862&loc=SL7669646-108580 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -SubTopic 10 -Section 35 -Paragraph 35 -URI http://asc.fasb.org/extlink&oid=82895926&loc=d3e25362-111560 + Details
Name: | us-gaap_OtherThanTemporaryImpairmentLossesInvestmentsPortionInOtherComprehensiveIncomeLossBeforeTaxIncludingPortionAttributableToNoncontrollingInterest
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_OtherThanTemporaryImpairmentLossesInvestmentsPortionInOtherComprehensiveIncomeLossBeforeTaxIncludingPortionAttributableToNoncontrollingInterestAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount before tax of other than temporary impairment (OTTI) on investment in available-for-sale debt security, recognized in other comprehensive loss. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -SubTopic 10 -Section 35 -Paragraph 35 -URI http://asc.fasb.org/extlink&oid=82895926&loc=d3e25362-111560 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 10A -Subparagraph (g) -URI http://asc.fasb.org/extlink&oid=84228862&loc=SL7669646-108580 + Details
Name: | us-gaap_OtherThanTemporaryImpairmentLossesInvestmentsPortionInOtherComprehensiveIncomeLossBeforeTaxIncludingPortionAttributableToNoncontrollingInterestAvailableforsaleSecurities
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of other than temporary impairment (OTTI) losses on equity securities, OTTI related to credit losses on debt securities, and OTTI losses on debt securities when the entity intends to sell the securities or it is more likely than not that the entity will be required to sell the securities before recovery of its amortized cost basis. Additionally, this item includes OTTI losses recognized during the period on investments accounted for under the cost method of accounting. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -SubTopic 10 -Section 50 -Paragraph 8B -URI http://asc.fasb.org/extlink&oid=82897076&loc=SL6284393-111563 + Details
Name: | us-gaap_OtherThanTemporaryImpairmentLossesInvestmentsPortionRecognizedInEarningsNet
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of other than temporary impairment losses on investments in debt and equity securities categorized as Available-for-sale which have been recognized in earnings during the period. Such impairment losses consist of other than temporary impairments (OTTI) on equity securities, credit losses on investments in debt securities, and when the entity intends to sell an impaired debt security or it is more likely than not that the entity will be required to sell the impaired debt security before recovery of its amortized cost basis. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -SubTopic 10 -Section 45 -Paragraph 8A -URI http://asc.fasb.org/extlink&oid=82896770&loc=SL6284422-111562 + Details
Name: | us-gaap_OtherThanTemporaryImpairmentLossesInvestmentsPortionRecognizedInEarningsNetAvailableforsaleSecurities
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_OtherThanTemporaryImpairmentLossesInvestmentsPortionRecognizedInEarningsNetByInvestmentCategoryAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | us-gaap_FinancialInstrumentAxis=us-gaap_EquitySecuritiesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_MajorTypesOfDebtAndEquitySecuritiesAxis=us-gaap_DebtSecuritiesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FinancialInstrumentAxis=us-gaap_CorporateBondSecuritiesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FinancialInstrumentAxis=us-gaap_AssetBackedSecuritiesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FinancialInstrumentAxis=us-gaap_ResidentialMortgageBackedSecuritiesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FinancialInstrumentAxis=us-gaap_CommercialMortgageBackedSecuritiesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FinancialInstrumentAxis=us-gaap_USStatesAndPoliticalSubdivisionsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |