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Deferred Policy Acquisition Costs and Value of Business Acquired
 12 Months Ended
Dec. 31, 2017
Insurance [Abstract]  
Deferred Policy Acquisition Costs and Value of Business Acquired
Deferred Policy Acquisition Costs and Value of Business Acquired

The following table presents a rollforward of DAC and VOBA for the periods indicated:
 
DAC
 
VOBA
 
Total
Balance at January 1, 2015
$
3,013

 
$
665

 
$
3,678

Deferrals of commissions and expenses
260

 
10

 
270

Amortization:
 
 
 
 
 
Amortization, excluding unlocking
(443
)
 
(163
)
 
(606
)
Unlocking(1)
(39
)
 
(6
)
 
(45
)
Interest accrued
192

 
82

(2) 
274

Net amortization included in Consolidated Statements of Operations
(290
)
 
(87
)
 
(377
)
Change in unrealized capital gains/losses on available-for-sale securities
441

 
409

 
850

Balance at December 31, 2015
3,424

 
997

 
4,421

Deferrals of commissions and expenses
255

 
9

 
264

Amortization:
 
 
 
 
 
Amortization, excluding unlocking
(384
)
 
(144
)
 
(528
)
Unlocking(1)
(78
)
 
(78
)
 
(156
)
Interest accrued
193

 
76

(2) 
269

Net amortization included in Consolidated Statements of Operations
(269
)
 
(146
)
 
(415
)
Change in unrealized capital gains/losses on available-for-sale securities
(224
)
 
(49
)
 
(273
)
Balance as of December 31, 2016
3,186

 
811

 
3,997

Deferrals of commissions and expenses
234

 
8

 
242

Amortization:
 
 
 
 
 
Amortization, excluding unlocking
(418
)
 
(152
)
 
(570
)
Unlocking(1)
(123
)
 
(89
)
 
(212
)
Interest accrued
188

 
65

(2) 
253

Net amortization included in Consolidated Statements of Operations
(353
)
 
(176
)
 
(529
)
Change in unrealized capital gains/losses on available-for-sale securities
(249
)
 
(87
)
 
(336
)
Balance as of December 31, 2017
$
2,818

 
$
556

 
$
3,374

(1) 
There was no loss recognition for DAC and VOBA during 2017 and 2015.There was loss recognition of DAC and VOBA of $3 and $4, respectively during 2016. Additionally, the 2017 amounts include unfavorable unlocking for DAC and VOBA of $80 and $140, respectively, associated with consent acceptances received from customers and expected future acceptances of customer consents to changes related to guaranteed minimum interest rate provisions of certain retirement plan contracts with fixed investment options.
(2) 
Interest accrued at the following rates for VOBA: 4.0% to 7.4% during 2017, 4.1% to 7.5% during 2016 and 4.2% to 7.5% during 2015.

The estimated amount of VOBA amortization expense, net of interest, during the next five years is presented in the following table. Actual amortization incurred during these years may vary as assumptions are modified to incorporate actual results and/or changes in best estimates of future results.
Year
 
Amount
2018
 
$
67

2019
 
53

2020
 
48

2021
 
44

2022
 
40