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Deferred Policy Acquisition Costs and Deferred Sales Inducements | 12 Months Ended
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Dec. 31, 2013
Deferred Policy Acquisition Costs and Deferred Sales Inducements [Abstract] |
Deferred Policy Acquisition Costs and Deferred Sales Inducements | Deferred Policy Acquisition Costs and Deferred Sales Inducements Policy acquisition costs deferred and amortized are as follows:
| December 31,
| 2013 |  | 2012 |  | 2011
| (Dollars in thousands)
Balance at beginning of year | $ | 1,709,799 |  |  | $ | 1,683,857 |  |  | $ | 1,747,760 |
Costs deferred during the year: |  |  |  |  |
Commissions | 420,378 |  |  | 399,001 |  |  | 463,889 |
Policy issue costs | 5,422 |  |  | 4,410 |  |  | 14,945 |
Amortization | (365,468 | ) |  | (164,919 | ) |  | (143,478 | )
Effect of net unrealized gains/losses | 656,521 |  |  | (212,550 | ) |  | (399,259 | )
Balance at end of year | $ | 2,426,652 |  |  | $ | 1,709,799 |  |  | $ | 1,683,857 |
Sales inducements deferred and amortized are as follows:
| December 31,
| 2013 |  | 2012 |  | 2011
| (Dollars in thousands)
Balance at beginning of year | $ | 1,292,341 |  |  | $ | 1,242,787 |  |  | $ | 1,227,328 |
Costs deferred during the year | 337,787 |  |  | 306,659 |  |  | 385,123 |
Amortization | (253,113 | ) |  | (87,157 | ) |  | (71,781 | )
Effect of net unrealized gains/losses | 498,865 |  |  | (169,948 | ) |  | (297,883 | )
Balance at end of year | $ | 1,875,880 |  |  | $ | 1,292,341 |  |  | $ | 1,242,787 |
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 2013 decreased amortization of deferred policy acquisition costs by $18.5 million and amortization of deferred sales inducements by $11.1 million and included the impact of account balance true ups and adjustment to future period assumptions for surrenders and certain expenses. The unlocking adjustment in 2012 increased amortization of deferred policy acquisition costs by $3.7 million and decreased amortization for deferred sales inducements by $0.2 million. The unlocking adjustment in 2011 decreased amortization of deferred policy acquisition costs by $9.1 million and amortization for deferred sales inducements by $5.0 million.

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- Definition The entire disclosure for deferred policy acquisition costs. + References Reference 1: 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 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 + Details
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