XML 50 R38.htm IDEA: XBRL DOCUMENT
v3.25.3

Deferred Policy Acquisition Costs (Tables) | 9 Months Ended
--- | ---
Sep. 30, 2025
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract] |
Deferred Policy Acquisition Costs | The following tables present the balances and changes in Deferred Policy Acquisition Costs for the Specialty Property and Casualty Insurance segment, Life Insurance segment, and Non-Core Operations business for the nine months ended September 30, 2025 and 2024:
(Dollars in Millions) |  | Specialty |  | Life |  | Segment Total |  | Non-Core Operations |  | Total
Balance, December 31, 2024 1 |  | $ | 162.8 |  |  | $ | 463.1 |  |  | $ | 625.9 |  |  | $ | 4.1 |  |  | $ | 630.0 |
Capitalizations |  | 411.0 |  |  | 48.4 |  |  | 459.4 |  |  | 4.9 |  |  | 464.3 |
Amortization Expense 2 |  | (404.4) |  |  | (21.7) |  |  | (426.1) |  |  | (7.9) |  |  | (434.0) |
Balance, September 30, 2025 1 |  | $ | 169.4 |  |  | $ | 489.8 |  |  | $ | 659.2 |  |  | $ | 1.1 |  |  | $ | 660.3 |
1 Includes $1.4 million and $1.1 million attributable to Kemper Reciprocal as of September 30, 2025 and December 31, 2024, respectively, which is reported as a consolidated variable interest entity.
2 Includes $2.0 million of impairment within Non-Core Operations related to a premium deficiency recognized during the period.
(Dollars in Millions) |  | Specialty |  | Life |  | Segment Total |  | Non-Core Operations |  | Total
Balance, December 31, 2023 1 |  | $ | 142.7 |  |  | $ | 427.0 |  |  | $ | 569.7 |  |  | $ | 22.0 |  |  | $ | 591.7 |
Capitalizations |  | 365.4 |  |  | 52.6 |  |  | 418.0 |  |  | 11.4 |  |  | 429.4 |
Amortization Expense |  | (346.7) |  |  | (24.0) |  |  | (370.7) |  |  | (28.4) |  |  | (399.1) |
Balance, September 30, 2024 1 |  | $ | 161.4 |  |  | $ | 455.6 |  |  | $ | 617.0 |  |  | $ | 5.0 |  |  | $ | 622.0 |
1 Includes $0.7 million and $0.1 million attributable to Kemper Reciprocal as of September 30, 2024 and December 31, 2023, respectively, which is reported as a consolidated variable interest entity.

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

X
- Definition Tabular disclosure of the movement in deferred policy acquisition costs. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -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 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/2003/role/disclosureRef -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 4: http://www.xbrl.org/2003/role/exampleRef -Topic 944 -SubTopic 30 -Name Accounting Standards Codification -Section 55 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479401/944-30-55-2 + Details
Name: | us-gaap_DeferredPolicyAcquisitionCostsTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration