XML 95 R78.htm IDEA: XBRL DOCUMENT
v3.20.1

Shares And Stockholders' Equity (Components And Changes In Accumulated OCI) (Details) - USD ($) $ in Millions | 3 Months Ended |
--- | --- | ---
Mar. 31, 2020 | Mar. 31, 2019 | Dec. 31, 2019
Accumulated Other Comprehensive Income (Loss) [Line Items] |  |  |
Balance as of beginning-of-year | $ 5,673 |  |
Less: |  |  |
Balance as of end-of-period | 3,004 |  |
Unrealized Gain (Loss) on AFS Securities [Member] |  |  |
Accumulated Other Comprehensive Income (Loss) [Line Items] |  |  |
Balance as of beginning-of-year | 5,983 | $ 557 |
Cumulative effect from adoption of new accounting standards |  |  | $ 45
Unrealized holding gains (losses) arising during the period | (4,498) | 3,556 |
Change in foreign currency exchange rate adjustment | (150) | 14 |
Change in DAC, VOBA, DSI, future contract benefits and other contract holder funds | 1,264 | (928) |
Income tax benefit (expense) | 720 | (563) |
Less: |  |  |
Reclassification adjustment for gains (losses) included in net income (loss) | (2) | (15) |
Associated amortization of DAC, VOBA, DSI, and DFEL | 32 | (1) |
Income tax benefit (expense) | (6) | 3 |
Less: |  |  |
Balance as of end-of-period | 3,340 | 2,649 |
Unrealized OTTI on AFS Securities [Member] |  |  |
Accumulated Other Comprehensive Income (Loss) [Line Items] |  |  |
Balance as of beginning-of-year | 45 | 33 |
Cumulative effect from adoption of new accounting standards |  |  | $ (45)
(Increases) attributable to: |  |  |
Gross OTTI recognized in OCI during the period |  | (16) |
Change in DAC, VOBA, DSI and DFEL |  | 1 |
Income tax benefit (expense) |  | 4 |
Decreases attributable to |  |  |
Changes in fair value, sales, maturities or other settlements of AFS securities |  | 6 |
Change in DAC, VOBA, DSI, and DFEL |  | (2) |
Income tax benefit (expense) |  | (1) |
Less: |  |  |
Balance as of end-of-period |  | 25 |
Unrealized Gain (Loss) on Derivative Instruments [Member] |  |  |
Accumulated Other Comprehensive Income (Loss) [Line Items] |  |  |
Balance as of beginning-of-year | (11) | 139 |
Unrealized holding gains (losses) arising during the period | (71) | (36) |
Change in foreign currency exchange rate adjustment | 153 | (14) |
Decreases attributable to |  |  |
Change in DAC, VOBA, DSI and DFEL | (53) | 6 |
Income tax benefit (expense) | (8) | 10 |
Less: |  |  |
Reclassification adjustment for gains (losses) included in net income (loss) | 9 | 8 |
Associated amortization of DAC, VOBA, DSI and DFEL | (6) | (1) |
Income tax benefit (expense) | (1) | (1) |
Balance as of end-of-period | 8 | 99 |
Foreign Currency Translation Adjustment [Member] |  |  |
Accumulated Other Comprehensive Income (Loss) [Line Items] |  |  |
Balance as of beginning-of-year | (17) | (23) |
Change in foreign currency exchange rate adjustment | (10) | 3 |
Less: |  |  |
Balance as of end-of-period | (27) | (20) |
Funded Status of Employee Benefit Plans [Member] |  |  |
Accumulated Other Comprehensive Income (Loss) [Line Items] |  |  |
Balance as of beginning-of-year | (327) | (299) |
Less: |  |  |
Adjustment arising during the period | 10 | (1) |
Balance as of end-of-period | $ (317) | $ (300) |

X
- Definition Less: + References No definition available. + Details
Name: | lnc_Afsless
Namespace Prefix: | lnc_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Associated amortization of deferred acquisition costs, value of business acquired, deferred sales inducements and deferred front-end loads associated with reclassification adjustments for realized gains and losses included in net income. + References No definition available. + Details
Name: | lnc_AssociatedAmortizationOfDacVobaDsiAndDfel
Namespace Prefix: | lnc_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Associated amortization of deferred acquisition costs, value of business acquired, deferred sales inducements and deferred front-end loads associated with reclassification adjustments for realized gains and losses included in net income. + References No definition available. + Details
Name: | lnc_AvailableForSaleAndDerivativesAssociatedAmortizationOfDacVobaDsiAndDfel
Namespace Prefix: | lnc_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Change in deferred acquisition costs, value of business acquired, deferred sales inducements and other contract holder funds associated with unrealized holding gains (losses) on available-for-sale securities. + References No definition available. + Details
Name: | lnc_AvailableForSaleChangeInDacVobaDsiAndOtherContractHolderFunds
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 on gross other-than-temporary impairment losses recognized in other comprehensive income (loss). + References No definition available. + Details
Name: | lnc_ChangeInDacVobaDsiDfelFromOttiInOci
Namespace Prefix: | lnc_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Change in deferred acquisition costs, value of business acquired, deferred sales inducements and deferred front-end loads associated with decreases in unrealized other-than-temporary impairment on available-for-sale securities due to sales, maturities, or other settlements of available-for-sale securities. + References No definition available. + Details
Name: | lnc_ChangeInDacVobaDsiDfelReclassificationAdjustmentforsalesMaturitiesOrOtherSettlementsOfDebtSecurities
Namespace Prefix: | lnc_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition - + References No definition available. + Details
Name: | lnc_DecreaseInUnrealizedOttiOnAfsSecuritiesAttributabletoSalesMaturitiesOrOtherSettlementOfAfsSecurities
Namespace Prefix: | lnc_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Decreases attributable to + References No definition available. + Details
Name: | lnc_DecreasesAttributableTo
Namespace Prefix: | lnc_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Change in deferred acquisition costs, value of business acquired, deferred sales inducements and deferred front-end loads associated with unrealized holding gains (losses) on derivative instruments. + References No definition available. + Details
Name: | lnc_DerivativesChangeInDacVobaDsiAndDfel
Namespace Prefix: | lnc_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Pre tax reclassification adjustment for accumulated gains and losses from derivative instrument designated and qualifying as the effective portion of cash flow hedges, fair value hedges, or a hedge of a net investment in a foreign subsidiary, included in accumulated comprehensive income that was realized in net income during the period. + References No definition available. + Details
Name: | lnc_DerivativesReclassificationAdjustmentForGainsLossesIncludedInNetIncome
Namespace Prefix: | lnc_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition - + References No definition available. + Details
Name: | lnc_DerivativesUnrealizedGainLossIncomeTaxBenefitExpense
Namespace Prefix: | lnc_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Less: + References No definition available. + Details
Name: | lnc_Derivativesless
Namespace Prefix: | lnc_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tax effect related to other than temporary impairment loss on a debt security, categorized as Available-for-sale, as a result of sales, maturities or other settlements of available-for-sale securities. + References No definition available. + Details
Name: | lnc_IncomeTaxBenefitExpenseForSalesMaturitiesOrOtherSettlementsOfDebtSecuritiesReclassificationAdjustment
Namespace Prefix: | lnc_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Increases Attributable To + References No definition available. + Details
Name: | lnc_IncreasesAttributableTo
Namespace Prefix: | lnc_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tax effect on the reclassification adjustments for gains or losses realized on available-for-sale securities during the period. + References No definition available. + Details
Name: | lnc_OtherComprehensiveIncomeLossTaxReclassificationAdjustmentForGainsLossesInNetIncome
Namespace Prefix: | lnc_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

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

X
- Definition Accumulated change in equity from transactions and other events and circumstances from non-owner sources, net of tax effect, at period end. Excludes Net Income (Loss), and accumulated changes in equity from transactions resulting from investments by owners and distributions to owners. Includes foreign currency translation items, certain pension adjustments, unrealized gains and losses on certain investments in debt and equity securities, other than temporary impairment (OTTI) losses related to factors other than credit losses on available-for-sale and held-to-maturity debt securities that an entity does not intend to sell and it is not more likely than not that the entity will be required to sell before recovery of the amortized cost basis, as well as changes in the fair value of derivatives related to the effective portion of a designated cash flow hedge. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 11 -URI http://asc.fasb.org/extlink&oid=118930883&loc=d3e637-108580 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 14A -URI http://asc.fasb.org/extlink&oid=118930883&loc=SL7669686-108580 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 14 -URI http://asc.fasb.org/extlink&oid=118930883&loc=d3e681-108580 + Details
Name: | us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount after tax of increase (decrease) to equity or (increase) decrease to net assets, resulting from the cumulative effect adjustment of a new accounting principle applied in the period of adoption. + References No definition available. + Details
Name: | us-gaap_CumulativeEffectOfNewAccountingPrincipleInPeriodOfAdoption
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount before tax and reclassification adjustments of gain (loss) on foreign currency translation adjustments, foreign currency transactions designated and effective as economic hedges of a net investment in a foreign entity and intra-entity foreign currency transactions that are of a long-term-investment nature. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 830 -SubTopic 20 -Section 35 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=118948100&loc=d3e30304-110892 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 830 -SubTopic 30 -Section 45 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=118261656&loc=d3e32022-110900 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 830 -SubTopic 30 -Section 45 -Paragraph 20 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=118261656&loc=d3e32211-110900 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 11 -URI http://asc.fasb.org/extlink&oid=118930883&loc=d3e637-108580 Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 10A -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=118930883&loc=SL7669646-108580 + Details
Name: | us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossBeforeReclassificationAndTax
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Amount, before tax, after reclassification adjustment, of (increase) decrease in accumulated other comprehensive income for defined benefit plan. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 10A -Subparagraph (i-k) -URI http://asc.fasb.org/extlink&oid=118930883&loc=SL7669646-108580 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 11 -URI http://asc.fasb.org/extlink&oid=118930883&loc=d3e637-108580 + Details
Name: | us-gaap_OtherComprehensiveIncomeLossPensionAndOtherPostretirementBenefitPlansAdjustmentBeforeTax
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount, after reclassification adjustment, of tax (expense) benefit for (increase) decrease in accumulated other comprehensive income of defined benefit plan. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=118930883&loc=d3e640-108580 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 10A -Subparagraph (i-k) -URI http://asc.fasb.org/extlink&oid=118930883&loc=SL7669646-108580 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 45 -Paragraph 19 -URI http://asc.fasb.org/extlink&oid=108774443&loc=SL4569616-111683 + Details
Name: | us-gaap_OtherComprehensiveIncomeLossPensionAndOtherPostretirementBenefitPlansTax
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Amount before tax of reclassification adjustment from accumulated other comprehensive income for unrealized gain (loss) realized upon the sale of available-for-sale securities. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 11 -URI http://asc.fasb.org/extlink&oid=118930883&loc=d3e637-108580 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 15 -URI http://asc.fasb.org/extlink&oid=118930883&loc=d3e689-108580 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -SubTopic 10 -Section 50 -Paragraph 9 -Subparagraph (d) -URI http://asc.fasb.org/extlink&oid=118939692&loc=d3e27357-111563 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 17A -URI http://asc.fasb.org/extlink&oid=118930883&loc=SL34724391-108580 + Details
Name: | us-gaap_OtherComprehensiveIncomeLossReclassificationAdjustmentFromAOCIForSaleOfSecuritiesBeforeTax
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount before tax of increase (decrease) in accumulated gain (loss) from derivative instruments designated and qualifying as the effective portion of cash flow hedges and an entity's share of an equity investee's increase (decrease) in deferred hedging gain (loss). + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 11 -URI http://asc.fasb.org/extlink&oid=118930883&loc=d3e637-108580 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 815 -SubTopic 30 -Section 45 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=109978405&loc=d3e80720-113993 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 10A -Subparagraph (d) -URI http://asc.fasb.org/extlink&oid=118930883&loc=SL7669646-108580 + Details
Name: | us-gaap_OtherComprehensiveIncomeUnrealizedGainLossOnDerivativesArisingDuringPeriodBeforeTax
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Amount before tax and reclassification adjustments of unrealized holding gain (loss) on available-for-sale securities. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 10A -Subparagraph (e) -URI http://asc.fasb.org/extlink&oid=118930883&loc=SL7669646-108580 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 11 -URI http://asc.fasb.org/extlink&oid=118930883&loc=d3e637-108580 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -SubTopic 10 -Section 50 -Paragraph 9 -Subparagraph (d) -URI http://asc.fasb.org/extlink&oid=118939692&loc=d3e27357-111563 + Details
Name: | us-gaap_OtherComprehensiveIncomeUnrealizedHoldingGainLossOnSecuritiesArisingDuringPeriodBeforeTax
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Amount of tax expense (benefit) before reclassification adjustments of unrealized holding gain (loss) on available-for-sale securities. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=118930883&loc=d3e640-108580 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 10A -Subparagraph (f) -URI http://asc.fasb.org/extlink&oid=118930883&loc=SL7669646-108580 + Details
Name: | us-gaap_OtherComprehensiveIncomeUnrealizedHoldingGainLossOnSecuritiesArisingDuringPeriodTax
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount, before tax, of other-than-temporary impairment (OTTI) on investment in debt security measured at fair value with change in fair value recognized in other comprehensive income (available-for-sale), recognized in other comprehensive income (OCI). + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 10A -Subparagraph (g) -URI http://asc.fasb.org/extlink&oid=118930883&loc=SL7669646-108580 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -SubTopic 10 -Section 45 -Paragraph 8A -URI http://asc.fasb.org/extlink&oid=118954083&loc=SL6284422-111562 + Details
Name: | us-gaap_OtherThanTemporaryImpairmentLossesInvestmentsPortionInOtherComprehensiveIncomeLossBeforeTaxIncludingPortionAttributableToNoncontrollingInterestAvailableforsaleSecurities
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Details
Name: | us-gaap_StatementEquityComponentsAxis=us-gaap_AccumulatedNetUnrealizedInvestmentGainLossMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_StatementEquityComponentsAxis=lnc_UnrealizedOtherThanTemporaryImpairmentOnAvailableForSaleSecuritiesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_StatementEquityComponentsAxis=lnc_UnrealizedGainLossOnDerivativeInstrumentsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_StatementEquityComponentsAxis=us-gaap_AccumulatedTranslationAdjustmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_StatementEquityComponentsAxis=us-gaap_AccumulatedDefinedBenefitPlansAdjustmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |