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Deferred Policy Acquisition Costs and Deferred Sales Inducements Level 1 (Notes) | 12 Months Ended
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Dec. 31, 2012
Deferred Policy Acquisition Costs and Deferred Sales Inducements [Abstract] |
Deferred Policy Acquisition Costs [Text Block] | Deferred Policy Acquisition Costs and Deferred Sales Inducements Policy acquisition costs deferred and amortized are as follows:
| December 31,
| 2012 |  | 2011 |  | 2010
| (Dollars in thousands)
Balance at beginning of year | $ | 1,683,857 |  |  | $ | 1,747,760 |  |  | $ | 1,625,785 |
Costs deferred during the year: |  |  |  |  |
Commissions | 399,001 |  |  | 463,889 |  |  | 390,631 |
Policy issue costs | 4,410 |  |  | 14,945 |  |  | 11,976 |
Amortization | (164,919 | ) |  | (143,478 | ) |  | (136,388 | )
Effect of net unrealized gains/losses | (212,550 | ) |  | (399,259 | ) |  | (144,244 | )
Balance at end of year | $ | 1,709,799 |  |  | $ | 1,683,857 |  |  | $ | 1,747,760 |
Sales inducements deferred and amortized are as follows:
| December 31,
| 2012 |  | 2011 |  | 2010
| (Dollars in thousands)
Balance at beginning of year | $ | 1,242,787 |  |  | $ | 1,227,328 |  |  | $ | 1,011,449 |
Costs deferred during the year | 306,659 |  |  | 385,123 |  |  | 370,714 |
Amortization | (87,157 | ) |  | (71,781 | ) |  | (59,873 | )
Effect of net unrealized gains/losses | (169,948 | ) |  | (297,883 | ) |  | (94,962 | )
Balance at end of year | $ | 1,292,341 |  |  | $ | 1,242,787 |  |  | $ | 1,227,328 |
We periodically revise the key assumptions used in the calculation of amortization of deferred policy acquisition costs and deferred sales inducements retrospectively through an unlocking process when estimates of current or future gross profits/margins (including the impact of realized investment gains and losses) to be realized from a group of products are revised. The unlocking adjustment in 2012 increased amortization of deferred policy acquisition costs by $3.7 million and decreased amortization of deferred sales inducements by $0.2 million. The unlocking adjustment in 2011 decreased amortization of deferred policy acquisition costs by $9.1 million and decreased amortization for deferred sales inducements by $5.0 million. The unlocking adjustment in 2010 increased amortization of deferred policy acquisition costs by $1.4 million and increased amortization for deferred sales inducements by $0.3 million.

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- Definition Disclosure of accounting policy for capitalizing costs incurred to write or acquire insurance contracts, the basis for and methodology for capitalizing such costs, the accounting for such deferred acquisition costs (DAC) when modifications or internal replacements of related insurance contracts occur and the effect on results of operations, and the methodology and amount of amortization. This disclosure addresses the nature, type, and amount of capitalized costs incurred to write or acquire insurance contracts. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 03 -Paragraph 7 -Article 7 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 30 -Section 50 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=6481813&loc=d3e11407-158417 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 30 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6967983&loc=d3e11264-158415 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher AICPA -Name Statement of Position (SOP) -Number 05-1 -Paragraph 28 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 60 -Paragraph 60 -Subparagraph c -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03.7) -URI http://asc.fasb.org/extlink&oid=6879938&loc=d3e572229-122910 + Details
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