XML 47 R35.htm IDEA: XBRL DOCUMENT
v3.10.0.1

New Accounting Standards (Narrative) (Details) - USD ($) $ in Millions | 3 Months Ended | 6 Months Ended | 12 Months Ended
--- | --- | --- | ---
Jun. 30, 2018 | Jun. 30, 2017 | Jun. 30, 2018 | Jun. 30, 2017 | Dec. 31, 2017
New Accounting Pronouncements or Change in Accounting Principle [Line Items] |  |  |  |  |
AFS Equity securities |  |  |  |  | $ 246
Equity Securities, FV-NI | $ 112 |  | $ 112 |  |
Federal rate | 21.00% | 35.00% | 21.00% | 35.00% | 35.00%
Accounting Standards Update 2016-01 [Member] |  |  |  |  |
New Accounting Pronouncements or Change in Accounting Principle [Line Items] |  |  |  |  |
AFS Equity securities |  |  |  |  | $ 246
Equity Securities, FV-NI |  |  |  |  | 110
Cumulative effect of adoption |  |  |  |  | 1
Accounting Standards Update 2016-01 [Member] | Scenario, Adjustment [Member] |  |  |  |  |
New Accounting Pronouncements or Change in Accounting Principle [Line Items] |  |  |  |  |
AFS Equity securities |  |  |  |  | 136
Accounting Standards Update 2018-02 [Member] |  |  |  |  |
New Accounting Pronouncements or Change in Accounting Principle [Line Items] |  |  |  |  |
Reclassification from AOCI to retained earnings |  |  |  |  | $ 641

X
- Definition Amount of investment in equity security measured at fair value with change in fair value recognized in net income (FV-NI). + References No definition available. + Details
Name: | lnc_EquitySecuritiesFvNi
Namespace Prefix: | lnc_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount of increase (decrease) in accumulated other comprehensive income (AOCI) for reclassification to retained earnings of tax effect from remeasurement of deferred tax pursuant to Tax Cuts and Jobs Act. + References No definition available. + Details
Name: | lnc_TaxCutsAndJobsActOf2017ReclassificationFromAociToRetainedEarningsTaxEffect
Namespace Prefix: | lnc_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Amount of equity securities categorized neither as held-to-maturity nor as trading. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -SubTopic 10 -Section 25 -Paragraph 1 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=75030427&loc=d3e22054-111558 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -SubTopic 10 -Section 45 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=82896770&loc=d3e26610-111562 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 320 -Section 50 -Paragraph 2 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=75019621&loc=d3e62557-112803 + Details
Name: | us-gaap_AvailableForSaleSecuritiesEquitySecurities
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Percentage of domestic federal statutory tax rate applicable to pretax income (loss). + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32687-109319 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SAB TOPIC 6.I) -URI http://asc.fasb.org/extlink&oid=34349781&loc=d3e330036-122817 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 13 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32698-109319 + Details
Name: | us-gaap_EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate
Namespace Prefix: | us-gaap_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount of cumulative effect of the change in accounting principle or new accounting pronouncement on retained earnings or other components of equity or net assets in the statement of financial position as of the beginning of the earliest period presented. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=64853466&loc=d3e22580-107794 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=64853466&loc=d3e22583-107794 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (b)(3) -URI http://asc.fasb.org/extlink&oid=64853466&loc=d3e22499-107794 + Details
Name: | us-gaap_NewAccountingPronouncementOrChangeInAccountingPrincipleCumulativeEffectOfChangeOnEquityOrNetAssets1
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

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

X
- Details
Name: | us-gaap_AdjustmentsForNewAccountingPronouncementsAxis=us-gaap_AccountingStandardsUpdate201601Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_StatementScenarioAxis=us-gaap_ScenarioAdjustmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_AdjustmentsForNewAccountingPronouncementsAxis=lnc_AccountingStandardsUpdate201802Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |