XML 73 R63.htm IDEA: XBRL DOCUMENT
v3.23.3

Deferred Policy Acquisition Costs and Deferred Sales Inducements (Schedule of Deferred Policy Acquisition Costs) (Details) - USD ($) $ in Thousands | 3 Months Ended | 9 Months Ended | 12 Months Ended
--- | --- | --- | ---
Sep. 30, 2023 | Sep. 30, 2022 | [2] | Sep. 30, 2023 | Sep. 30, 2022 | Dec. 31, 2022
Deferred Policy Acquisition Costs |  |  |  |  |  |  |  |
Beginning balance, deferred policy acquisition costs |  |  | $ 2,773,643 | [1] | $ 3,062,204 |  | $ 3,062,204 |
Write-off related to in-force ceded reinsurance |  |  |  |  |  |  | (203,626) |
Capitalizations |  |  | 366,933 |  |  |  | 199,076 |
Amortization of deferred policy acquisition costs | $ (70,561) | $ (71,726) | (207,272) |  | (217,180) | [2] | (284,011) |
Ending balance, deferred policy acquisition costs | 2,933,304 |  | 2,933,304 |  |  |  | 2,773,643 | [1]
Fixed Index Annuities |  |  |  |  |  |  |  |
Deferred Policy Acquisition Costs |  |  |  |  |  |  |  |
Beginning balance, deferred policy acquisition costs |  |  | 2,649,322 |  | 2,906,684 |  | 2,906,684 |
Write-off related to in-force ceded reinsurance |  |  |  |  |  |  | (196,417) |
Capitalizations |  |  | 350,302 |  |  |  | 193,989 |
Amortization of deferred policy acquisition costs |  |  | (184,710) |  |  |  | (254,934) |
Ending balance, deferred policy acquisition costs | 2,814,914 |  | 2,814,914 |  |  |  | 2,649,322 |
Fixed Rate Annuities |  |  |  |  |  |  |  |
Deferred Policy Acquisition Costs |  |  |  |  |  |  |  |
Beginning balance, deferred policy acquisition costs |  |  | 120,105 |  | 151,322 |  | 151,322 |
Write-off related to in-force ceded reinsurance |  |  |  |  |  |  | (7,209) |
Capitalizations |  |  | 16,586 |  |  |  | 4,424 |
Amortization of deferred policy acquisition costs |  |  | (22,069) |  |  |  | (28,432) |
Ending balance, deferred policy acquisition costs | 114,622 |  | 114,622 |  |  |  | 120,105 |
Single Premium Immediate Annuities |  |  |  |  |  |  |  |
Deferred Policy Acquisition Costs |  |  |  |  |  |  |  |
Beginning balance, deferred policy acquisition costs |  |  | 4,216 |  | $ 4,198 |  | 4,198 |
Write-off related to in-force ceded reinsurance |  |  |  |  |  |  | 0 |
Capitalizations |  |  | 45 |  |  |  | 663 |
Amortization of deferred policy acquisition costs |  |  | (493) |  |  |  | (645) |
Ending balance, deferred policy acquisition costs | $ 3,768 |  | $ 3,768 |  |  |  | $ 4,216 |
[1] | Certain prior period amounts have been recast. See Note 1 - Significant Accounting Policies for more information.
[2] | Certain prior period amounts have been recast. See Note 1 - Significant Accounting Policies for more information.

X
- Definition Amount of amortization expense (reversal of expense) for 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://fasb.org/us-gaap/role/ref/otherTransitionRef -Topic 944 -SubTopic 30 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479432/944-30-50-2 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 Reference 5: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 944 -SubTopic 20 -Name Accounting Standards Codification -Section 45 -Paragraph 2 -Subparagraph (d) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479868/944-20-45-2 Reference 6: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 230 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 28 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482740/230-10-45-28 Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Topic 944 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-04(7)(a)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483586/944-220-S99-1 Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Topic 944 -SubTopic 30 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479432/944-30-50-1 + Details
Name: | us-gaap_DeferredPolicyAcquisitionCostAmortizationExpense
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount of deferred policy acquisition cost capitalized on contract remaining in force. + 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/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 3: 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 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 944 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03(a)(7)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479440/944-210-S99-1 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Name Accounting Standards Codification -Section 45 -Paragraph 1 -SubTopic 825 -Topic 944 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479408/944-825-45-1 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -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 + Details
Name: | us-gaap_DeferredPolicyAcquisitionCosts
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount of deferred policy acquisition 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://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_DeferredPolicyAcquisitionCostsAdditions
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount of impairment loss for deferred policy acquisition costs. + 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 + Details
Name: | us-gaap_DeferredPolicyAcquisitionCostsImpairmentLoss
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

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_MovementAnalysisOfDeferredPolicyAcquisitionCostsRollForward
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

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

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

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