XML 110 R96.htm IDEA: XBRL DOCUMENT
v3.22.0.1

DAC, VOBA, DSI, and DFEL (DSI) (Details) - USD ($) $ in Millions | 12 Months Ended
--- | ---
Dec. 31, 2021 | Dec. 31, 2020 | Dec. 31, 2019
Changes in DSI [Roll Forward] |  |  |
Balance as of beginning-of-year | $ 213 | $ 234 | $ 248
Deferrals | 5 | 7 | 26
Amortization, net of interest: |  |  |
Amortization, excluding unlocking, net of interest | (26) | (20) | (29)
Unlocking |  | (1) | (3)
Adjustment related to realized (gains) losses | 3 | (1) | 2
Adjustment related to unrealized (gains) losses | 8 | (6) | (10)
Balance as of end-of-year | $ 203 | $ 213 | $ 234

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

X
- Definition Amount of amortization of deferred sales inducement costs attributable to realized investment gains (losses). + References No definition available. + Details
Name: | lnc_DeferredSalesInducementsAmortizationExpenseNetInvestmentGainsLosses
Namespace Prefix: | lnc_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount of amortization of deferred sales inducement costs attributable to unrealized investment gains (losses). + References No definition available. + Details
Name: | lnc_DeferredSalesInducementsAmortizationExpenseUnrealizedInvestmentGainsLosses
Namespace Prefix: | lnc_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of adjustment to amortization of deferred sales inducement costs arising from a revision in estimated gross profit (when such amount serves as the basis for allocating amortization of DSI to reporting periods). + References No definition available. + Details
Name: | lnc_DeferredSalesInducementsNetAmortizationExpenseEffectOfAdjustmentsToEstimatedGrossProfit
Namespace Prefix: | lnc_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The amount of other amortization of deferred sales inducement costs, net of interest, during the period. + References No definition available. + Details
Name: | lnc_DeferredSalesInducementsNetAmortizationExpenseOtherAmortizationNetOfInterest
Namespace Prefix: | lnc_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Amount of deferred sale inducement cost capitalized. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 30 -Section 50 -Paragraph 2B -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=124505477&loc=SL117422543-158416 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 30 -Section 50 -Paragraph 3 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=124505477&loc=d3e11332-158416 Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 40 -Section 65 -Paragraph 2 -Subparagraph (g)(1) -URI http://asc.fasb.org/extlink&oid=124501264&loc=SL117420844-207641 + Details
Name: | us-gaap_DeferredSalesInducementsAdditions
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount of deferred sale inducement cost capitalized on contract remaining in force. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 30 -Section 50 -Paragraph 2B -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=124505477&loc=SL117422543-158416 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 30 -Section 45 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6481654&loc=d3e11214-158414 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 30 -Section 50 -Paragraph 3 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=124505477&loc=d3e11332-158416 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 40 -Section 65 -Paragraph 2 -Subparagraph (g)(1) -URI http://asc.fasb.org/extlink&oid=124501264&loc=SL117420844-207641 + Details
Name: | us-gaap_DeferredSalesInducementsNet
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition A roll forward is a reconciliation of a concept from the beginning of a period to the end of a period. + References No definition available. + Details
Name: | us-gaap_MovementInDeferredSalesInducementsRollForward
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration