XML 89 R75.htm IDEA: XBRL DOCUMENT
v3.24.2.u1

DAC, VOBA, DSI, and DFEL - DSI (Details) - USD ($) $ in Millions | 3 Months Ended | 6 Months Ended
--- | --- | ---
Jun. 30, 2024 | Jun. 30, 2023 | Jun. 30, 2024 | Jun. 30, 2023
Movement in Deferred Sales Inducements [Roll Forward] |  |  |  |
Amortization | $ (4) | $ (4) | $ (8) | $ (9)
UL and Other |  |  |  |
Movement in Deferred Sales Inducements [Roll Forward] |  |  |  |
Balance as of beginning-of-year |  |  | 28 | 30
Deferrals |  |  | 0 | 0
Amortization |  |  | (1) | (1)
Balance as of end-of-period | 27 | 29 | 27 | 29
Retirement Plan Services |  |  |  |
Movement in Deferred Sales Inducements [Roll Forward] |  |  |  |
Balance as of beginning-of-year |  |  | 26 | 17
Deferrals |  |  | 12 | 2
Amortization |  |  | 0 | 0
Balance as of end-of-period | 38 | 19 | 38 | 19
Variable Annuities |  |  |  |
Movement in Deferred Sales Inducements [Roll Forward] |  |  |  |
Balance as of beginning-of-year |  |  | 122 | 128
Deferrals |  |  | 1 | 2
Amortization |  |  | (6) | (6)
Balance as of end-of-period | 117 | 124 | 117 | 124
Fixed Annuities |  |  |  |
Movement in Deferred Sales Inducements [Roll Forward] |  |  |  |
Balance as of beginning-of-year |  |  | 19 | 23
Deferrals |  |  | 0 | 0
Amortization |  |  | (1) | (2)
Balance as of end-of-period | $ 18 | $ 21 | $ 18 | $ 21

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 -Topic 944 -SubTopic 30 -Name Accounting Standards Codification -Section 50 -Paragraph 2B -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479432/944-30-50-2B Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 944 -SubTopic 40 -Name Accounting Standards Codification -Section 65 -Paragraph 2 -Subparagraph (g)(1) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480016/944-40-65-2 Reference 3: http://fasb.org/us-gaap/role/ref/otherTransitionRef -Topic 944 -SubTopic 30 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479432/944-30-50-3 + 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/2009/role/commonPracticeRef -Topic 944 -SubTopic 30 -Name Accounting Standards Codification -Section 50 -Paragraph 2B -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479432/944-30-50-2B Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 944 -SubTopic 30 -Name Accounting Standards Codification -Section 50 -Paragraph 2B -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479432/944-30-50-2B Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 944 -SubTopic 40 -Name Accounting Standards Codification -Section 65 -Paragraph 2 -Subparagraph (g)(1) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480016/944-40-65-2 Reference 4: http://fasb.org/us-gaap/role/ref/otherTransitionRef -Topic 944 -SubTopic 30 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479432/944-30-50-3 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Topic 944 -SubTopic 30 -Name Accounting Standards Codification -Section 45 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479460/944-30-45-2 + 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

X
- Details
Name: | us-gaap_StatementBusinessSegmentsAxis=lnc_ULAndOtherMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_StatementBusinessSegmentsAxis=lnc_RetirementPlanServicesSegmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_ProductOrServiceAxis=us-gaap_VariableAnnuityMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_ProductOrServiceAxis=us-gaap_FixedAnnuityMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |