6. Deferred Policy Acquisition Costs (Tables)

9 Months Ended

Sep. 30, 2012

Notes to Financial Statements

Deferred Policy Acquisition Costs:

Deferred Policy Acquisition Costs:	Three Months Ended						Nine Months Ended
($ in millions)	September 30,						September 30,
	2012			2011			2012			2011
				As restated and amended						As restated and amended
Policy acquisition costs deferred	$	18.0		$	28.6		$	56.2		$	64.6
Costs amortized to expenses:
Recurring costs		(5.5	)		(43.3	)		(103.4	)		(134.4	)
Assumption unlocking		(46.3	)		2.8			(46.3	)		2.8
Realized investment gains (losses)		(20.0	)		5.7			(14.9	)		4.6
Off  Offsets to net unrealized investment gains or losses included in AOCI(1)		(15.1	)		(17.1	)		(66.4	)		(43.5	)
Change in deferred policy acquisition costs		(68.9	)		(23.3	)		(174.8	)		(105.9	)
De   Deferred policy acquisition costs, beginning of period		1,013.3			1,156.1			1,119.2			1,238.7
Deferred policy acquisition costs, end of period	$	944.4		$	1,132.8		$	944.4		$	1,132.8