XML 94 R80.htm IDEA: XBRL DOCUMENT
v3.25.2

DAC, VOBA, DSI, and DFEL - DFEL (Details) - USD ($) $ in Millions | 3 Months Ended | 6 Months Ended
--- | --- | ---
Jun. 30, 2025 | Jun. 30, 2024 | Jun. 30, 2025 | Jun. 30, 2024
Changes in DFEL [Roll Forward] |  |  |  |
Balance as of beginning-of-year |  |  | $ 6,730 |
Amortization | $ (91) | $ (77) | (195) | $ (151)
Balance as of end-of-period | 7,119 |  | 7,119 |
UL and Other |  |  |  |
Changes in DFEL [Roll Forward] |  |  |  |
Balance as of beginning-of-year |  |  | 6,406 | 5,579
Deferrals |  |  | 573 | 544
Amortization |  |  | (183) | (139)
Balance as of end-of-period | 6,796 | 5,984 | 6,796 | 5,984
Less: Ceded DFEL | 233 | 257 | 233 | 257
Balance as of end-of-period, net of reinsurance | 6,563 | 5,727 | 6,563 | 5,727
Variable Annuities |  |  |  |
Changes in DFEL [Roll Forward] |  |  |  |
Balance as of beginning-of-year |  |  | 273 | 278
Deferrals |  |  | 7 | 9
Amortization |  |  | (12) | (12)
Balance as of end-of-period | 268 | 275 | 268 | 275
Less: Ceded DFEL | 0 | 0 | 0 | 0
Balance as of end-of-period, net of reinsurance | $ 268 | $ 275 | $ 268 | $ 275

X
- Definition Ceded Deferred Front End Loads + References No definition available. + Details
Name: | lnc_CededDeferredFrontEndLoads
Namespace Prefix: | lnc_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The unamortized carrying amount of deferred front end loads as of the balance sheet date. + References No definition available. + Details
Name: | lnc_DeferredFrontEndLoads
Namespace Prefix: | lnc_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The amount of deferred front end loads capitalized during the period. + References No definition available. + Details
Name: | lnc_DeferredFrontEndLoadsAdditions
Namespace Prefix: | lnc_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The amount of other amortization of deferred front end loads, net of interest, during the period. + References No definition available. + Details
Name: | lnc_DeferredFrontEndLoadsAmortizationExpenseOtherAmortizationNetOfInterest
Namespace Prefix: | lnc_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Deferred Front End Loads, Net + References No definition available. + Details
Name: | lnc_DeferredFrontEndLoadsNet
Namespace Prefix: | lnc_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
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: | lnc_MovementInDeferredFrontEndLoadsRollForward
Namespace Prefix: | lnc_
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: | srt_ProductOrServiceAxis=us-gaap_VariableAnnuityMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |