XML 72 R61.htm IDEA: XBRL DOCUMENT
v3.20.2

Derivative Instruments (Change In Our Unrealized Gain On Derivative Instruments In Accumulated OCI) (Details) - USD ($) $ in Millions | 3 Months Ended | 9 Months Ended
--- | --- | ---
Sep. 30, 2020 | Sep. 30, 2019 | Sep. 30, 2020 | Sep. 30, 2019
Change in our unrealized gain on derivative instruments in accumulated OCI |  |  |  |
Balance as of beginning-of-year |  |  | $ 5,673 |
Income tax benefit (expense) | $ (62) | $ 89 | 22 | $ 16
Balance as of end-of-period | 7,809 |  | 7,809 |
Unrealized Gain (Loss) on Derivative Instruments [Member] |  |  |  |
Change in our unrealized gain on derivative instruments in accumulated OCI |  |  |  |
Balance as of beginning-of-year |  |  | (11) | 139
Change in foreign currency exchange rate adjustment |  |  | (16) | 80
Change in DAC, VOBA, DSI and DFEL |  |  | (64) | (3)
Income tax benefit (expense) |  |  | 62 | 15
Reclassification adjustment for gains (losses) included in net income (loss) |  |  | 38 | 34
Associated amortization of DAC, VOBA, DSI and DFEL |  |  | (8) | (1)
Income tax benefit (expense) |  |  | (6) | (7)
Balance as of end-of-period | $ (272) | $ 53 | (272) | 53
Unrealized Gain (Loss) on Derivative Instruments [Member] | Cash Flow Hedges [Member] | Interest Rate Contracts [Member] |  |  |  |
Change in our unrealized gain on derivative instruments in accumulated OCI |  |  |  |
Unrealized holding gains (losses) arising during the period |  |  | (432) | (266)
Unrealized Gain (Loss) on Derivative Instruments [Member] | Cash Flow Hedges [Member] | Interest Rate Contracts [Member] | Net Investment Income [Member] |  |  |  |
Change in our unrealized gain on derivative instruments in accumulated OCI |  |  |  |
Reclassification adjustment for gains (losses) included in net income (loss) |  |  | 2 | 2
Unrealized Gain (Loss) on Derivative Instruments [Member] | Cash Flow Hedges [Member] | Interest Rate Contracts [Member] | Interest and Debt Expense [Member] |  |  |  |
Change in our unrealized gain on derivative instruments in accumulated OCI |  |  |  |
Reclassification adjustment for gains (losses) included in net income (loss) |  |  | (16) | (2)
Unrealized Gain (Loss) on Derivative Instruments [Member] | Cash Flow Hedges [Member] | Foreign currency contracts [Member] |  |  |  |
Change in our unrealized gain on derivative instruments in accumulated OCI |  |  |  |
Unrealized holding gains (losses) arising during the period |  |  | 213 | 114
Unrealized Gain (Loss) on Derivative Instruments [Member] | Cash Flow Hedges [Member] | Foreign currency contracts [Member] | Net Investment Income [Member] |  |  |  |
Change in our unrealized gain on derivative instruments in accumulated OCI |  |  |  |
Reclassification adjustment for gains (losses) included in net income (loss) |  |  | 46 | 25
Unrealized Gain (Loss) on Derivative Instruments [Member] | Cash Flow Hedges [Member] | Foreign currency contracts [Member] | Realized Gain (Loss) [Member] |  |  |  |
Change in our unrealized gain on derivative instruments in accumulated OCI |  |  |  |
Reclassification adjustment for gains (losses) included in net income (loss) |  |  | $ 6 | $ 9

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 Change in foreign currency exchange rate adjustments associated with available-for-sale securities or derivative instruments + References No definition available. + Details
Name: | lnc_AvailableForSaleAndDerivativesChangeInForeignCurrencyExchangeRateAdjustment
Namespace Prefix: | lnc_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- References No definition available. + Details
Name: | lnc_ChangeInOurUnrealizedGainOnDerivativeInstrumentsInAccumulatedOtherComprehensiveIncomeTableAbstract
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 Pre tax change in accumulated gains and losses from derivative instruments 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. + References No definition available. + Details
Name: | lnc_DerivativesUnrealizedHoldingGainsLossesArisingDuringPeriod
Namespace Prefix: | lnc_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Represents the income tax effect of gains (losses) classified from other comprehensive income to income tax benefit (expense) + References No definition available. + Details
Name: | lnc_IncomeTaxExpenseRelatedToReclassificationOfOci
Namespace Prefix: | lnc_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
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 of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 22 -Subparagraph (h) -URI http://asc.fasb.org/extlink&oid=115929826&loc=d3e8736-108599 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08(h)) -URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 20 -Section 45 -Paragraph 2 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=109238882&loc=d3e38679-109324 + Details
Name: | us-gaap_IncomeTaxExpenseBenefit
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

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

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