Deferred Acquisition Costs (Tables)

12 Months Ended

Dec. 31, 2019

Deferred Acquisition Costs

Deferred Acquisition Costs Rollforward (Table)

	For the year ended December 31,
	2019		2018		2017
	(in millions)
Balance at beginning of year	$	3,693.5	$	3,540.7	$	3,380.2
Costs deferred during the year		473.5		414.9		421.8
Amortized to expense during the year (1)		(347.0)		(253.5)		(234.6)
Adjustment related to unrealized (gains) losses on available-for-sale securities and derivative instruments		(298.7)		184.9		(26.7)
Other (2)		—		(193.5)		—
Balance at end of year	$	3,521.3	$	3,693.5	$	3,540.7

(1) Includes adjustments for revisions to EGPs.

(2) Reflects the impact of capitalized costs written off or transferred from DAC to a contract cost asset as a result of adopting revenue recognition guidance in 2018. See Note 1, Nature of Operations and Significant Accounting Policies, under the caption “Recent Accounting Pronouncements” for further details.