XML 33 R61.htm IDEA: XBRL DOCUMENT
v3.19.3

Derivative Instruments (Effects Of Qualifying And Non-Qualifying Hedges) (Details) - USD ($) $ in Millions | 3 Months Ended | 9 Months Ended
--- | --- | ---
Sep. 30, 2019 | Sep. 30, 2019
Realized Gain (Loss) [Member] |  |
Derivative Instruments, Gain (Loss) [Line Items] |  |
Total Line Items in which the Effects of Fair Value or Cash Flow Hedges are Recorded | $ (11) | $ (491)
Net Investment Income [Member] |  |
Derivative Instruments, Gain (Loss) [Line Items] |  |
Total Line Items in which the Effects of Fair Value or Cash Flow Hedges are Recorded | 1,235 | 3,842
Interest and Debt Expense [Member] |  |
Derivative Instruments, Gain (Loss) [Line Items] |  |
Total Line Items in which the Effects of Fair Value or Cash Flow Hedges are Recorded | 113 | 254
Interest Rate Contracts [Member] | Derivative Instruments Not Designated and Not Qualifying as Hedging Instruments [Member] | Realized Gain (Loss) [Member] |  |
Derivative Instruments, Gain (Loss) [Line Items] |  |
Non-Qualifying Hedges Gain (Loss) | 699 | 1,625
Interest Rate Contracts [Member] | Cash Flow Hedges [Member] | Designated as Hedging Instrument [Member] | Net Investment Income [Member] |  |
Derivative Instruments, Gain (Loss) [Line Items] |  |
Amount of gain or (loss) reclassified from AOCI into income |  | 2
Interest Rate Contracts [Member] | Cash Flow Hedges [Member] | Designated as Hedging Instrument [Member] | Interest and Debt Expense [Member] |  |
Derivative Instruments, Gain (Loss) [Line Items] |  |
Amount of gain or (loss) reclassified from AOCI into income | (1) | (2)
Interest Rate Contracts [Member] | Fair Value Hedges [Member] | Designated as Hedging Instrument [Member] | Net Investment Income [Member] |  |
Derivative Instruments, Gain (Loss) [Line Items] |  |
Hedged items | 44 | 101
Derivatives designated as hedging instruments | (44) | (101)
Interest Rate Contracts [Member] | Fair Value Hedges [Member] | Designated as Hedging Instrument [Member] | Interest and Debt Expense [Member] |  |
Derivative Instruments, Gain (Loss) [Line Items] |  |
Hedged items | (62) | (145)
Derivatives designated as hedging instruments | 62 | 145
Foreign currency contracts [Member] | Cash Flow Hedges [Member] | Designated as Hedging Instrument [Member] | Realized Gain (Loss) [Member] |  |
Derivative Instruments, Gain (Loss) [Line Items] |  |
Amount of gain or (loss) reclassified from AOCI into income | 5 | 9
Foreign currency contracts [Member] | Cash Flow Hedges [Member] | Designated as Hedging Instrument [Member] | Net Investment Income [Member] |  |
Derivative Instruments, Gain (Loss) [Line Items] |  |
Amount of gain or (loss) reclassified from AOCI into income | 10 | 25
Equity market contracts [Member] | Derivative Instruments Not Designated and Not Qualifying as Hedging Instruments [Member] | Realized Gain (Loss) [Member] |  |
Derivative Instruments, Gain (Loss) [Line Items] |  |
Non-Qualifying Hedges Gain (Loss) | 173 | (241)
Indexed Annuity And IUL Contracts [Member] | Derivative Instruments Not Designated and Not Qualifying as Hedging Instruments [Member] | Realized Gain (Loss) [Member] |  |
Derivative Instruments, Gain (Loss) [Line Items] |  |
Non-Qualifying Hedges Gain (Loss) | (23) | (372)
Embedded derivatives - GLB [Member] | Derivative Instruments Not Designated and Not Qualifying as Hedging Instruments [Member] | Realized Gain (Loss) [Member] |  |
Derivative Instruments, Gain (Loss) [Line Items] |  |
Non-Qualifying Hedges Gain (Loss) | (715) | (800)
Embedded derivatives - Reinsurance related [Member] | Derivative Instruments Not Designated and Not Qualifying as Hedging Instruments [Member] | Realized Gain (Loss) [Member] |  |
Derivative Instruments, Gain (Loss) [Line Items] |  |
Non-Qualifying Hedges Gain (Loss) | $ (30) | $ (336)

X
- Definition Amount of income (expense) line items in statement of financial position that hedges are recorded + References No definition available. + Details
Name: | lnc_AmountOfIncomeExpenseLineItemsInStatementOfFinancialPositionThatHedgesAreRecorded
Namespace Prefix: | lnc_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Amount of gain (loss) from the increase (decrease) in fair value of derivative and nonderivative instruments designated as fair value hedging instruments recognized in the income statement. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 815 -SubTopic 25 -Section 50 -Paragraph 1 -Subparagraph (a)(1) -URI http://asc.fasb.org/extlink&oid=109977999&loc=d3e76258-113986 + Details
Name: | us-gaap_ChangeInUnrealizedGainLossOnFairValueHedgingInstruments1
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Amount of the increase (decrease) in fair value of the hedged item in a fair value hedge recognized in the income statement. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 815 -SubTopic 25 -Section 50 -Paragraph 1 -Subparagraph (a)(1) -URI http://asc.fasb.org/extlink&oid=109977999&loc=d3e76258-113986 + Details
Name: | us-gaap_ChangeInUnrealizedGainLossOnHedgedItemInFairValueHedge1
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 No definition available. + Details
Name: | us-gaap_DerivativeInstrumentsGainLossLineItems
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The effective portion of net gain (loss) reclassified from accumulated other comprehensive income into income on derivative instruments designated and qualifying as hedging instruments. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 815 -SubTopic 10 -Section 50 -Paragraph 4D -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=109980867&loc=SL5624177-113959 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 815 -SubTopic 10 -Section 50 -Paragraph 4C -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=109980867&loc=SL5624171-113959 + Details
Name: | us-gaap_DerivativeInstrumentsGainLossReclassifiedFromAccumulatedOCIIntoIncomeEffectivePortionNet
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Amount of realized and unrealized gain (loss) of derivative instruments not designated or qualifying as hedging instruments. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 815 -SubTopic 10 -Section 50 -Paragraph 4CC -URI http://asc.fasb.org/extlink&oid=109980867&loc=SL109998890-113959 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 815 -SubTopic 10 -Section 50 -Paragraph 4C -Subparagraph (e) -URI http://asc.fasb.org/extlink&oid=109980867&loc=SL5624171-113959 + Details
Name: | us-gaap_DerivativeInstrumentsNotDesignatedAsHedgingInstrumentsGainLossNet
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Details
Name: | us-gaap_IncomeStatementLocationAxis=lnc_RealizedGainLossMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_IncomeStatementLocationAxis=lnc_NetInvestmentIncomeMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_IncomeStatementLocationAxis=us-gaap_InterestExpenseMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_DerivativeInstrumentRiskAxis=us-gaap_InterestRateContractMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_HedgingDesignationAxis=us-gaap_NondesignatedMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_DerivativeInstrumentsGainLossByHedgingRelationshipAxis=us-gaap_CashFlowHedgingMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_HedgingDesignationAxis=us-gaap_DesignatedAsHedgingInstrumentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_DerivativeInstrumentsGainLossByHedgingRelationshipAxis=us-gaap_FairValueHedgingMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_DerivativeInstrumentRiskAxis=us-gaap_ForeignExchangeContractMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_DerivativeInstrumentRiskAxis=us-gaap_EquityContractMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_DerivativeInstrumentRiskAxis=lnc_IndexedAnnuityContractsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_DerivativeInstrumentRiskAxis=lnc_GlbEmbeddedDerivativesReservesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_DerivativeInstrumentRiskAxis=lnc_ReinsuranceRelatedMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |