Deferred Acquisition Costs

12 Months Ended

Dec. 31, 2015

Deferred Acquisition Costs

Deferred Acquisition Costs

7. Deferred Acquisition Costs

        Acquisition costs deferred and amortized were as follows:

	For the year ended December 31,
	2015			2014			2013
	(in millions)
Balance at beginning of year	$	2,993.0		$	3,077.0		$	2,590.0
Cost deferred during the year		390.3			404.1			447.0
Amortized to expense during the year (1)		(270.8	)		(367.2	)		(187.1	)
Adjustment related to unrealized (gains) losses on available-for-sale securities and derivative instruments		164.5			(120.9	)		227.1
Other		(0.9	)		—			—
Balance at end of year	$	3,276.1		$	2,993.0		$	3,077.0

(1) Includes adjustments for revisions to estimated gross profits.