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Intangible Assets (Tables)
 9 Months Ended
Sep. 30, 2018
Goodwill and Intangible Assets Disclosure [Abstract]  
Information Regarding Intangible Assets, VOBA and DAC

A summary of the changes in the carrying amounts of the Company's VOBA, DAC and DSI intangible assets are as follows:
 
 
 
 
 
 
 
 
 
 
 
VOBA
 
DAC
 
DSI
 
Total
Balance at December 31, 2017
 
$
821

 
$
22

 
$
10

 
$
853

Deferrals
 
—

 
219

 
98

 
317

Amortization
 
(75
)
 
(6
)
 
(5
)
 
(86
)
Interest
 
15

 
2

 
1

 
18

Unlocking
 
(4
)
 
—

 
—

 
(4
)
Adjustment for net unrealized investment (gains) losses
 
96

 
6

 
5

 
107

Balance at September 30, 2018
 
$
853

 
$
243

 
$
109

 
$
1,205

 
 
 
 
 
 
 
 
 
Predecessor
 
VOBA
 
DAC
 
DSI
 
Total
Balance at December 31, 2016
 
$
118

 
$
1,024

 
$
86

 
$
1,228

Deferrals
 
—

 
205

 
31

 
236

Amortization
 
(34
)
 
(98
)
 
(12
)
 
(144
)
Interest
 
9

 
32

 
3

 
44

Unlocking
 
26

 
6

 
(2
)
 
30

Adjustment for net unrealized investment (gains) losses
 
(119
)
 
(146
)
 
—

 
(265
)
Balance at September 30, 2017
 
$
—

 
$
1,023

 
$
106

 
$
1,129

Amortization of VOBA, DAC, and DSI is based on the historical, current and future expected gross margins or profits recognized, including investment gains and losses. The interest accrual rate utilized to calculate the accretion of interest on VOBA ranged from 0.05% to 4.01%. The adjustment for unrealized net investment losses (gains) represents the amount of VOBA, DAC, and DSI that would have been amortized if such unrealized gains and losses had been recognized. This is referred to as the “shadow adjustments” as the additional amortization is reflected in AOCI rather than the Consolidated Statements of Operations. As of September 30, 2018, and September 30, 2017, the VOBA balances included cumulative adjustments for net unrealized investment (gains) losses of $78 and $(159), respectively, and the DAC balances included cumulative adjustments for net unrealized investment (gains) losses of $5 and $(139), respectively. As of September 30, 2018, the DSI balance included net unrealized investment (gains) losses of $5.
Estimated Amortization Expense for VOBA in Future Fiscal Periods
Estimated amortization expense for VOBA in future fiscal periods is as follows:
 
 
Estimated Amortization Expense
Fiscal Year
 
 
2018
 
15

2019
 
69

2020
 
89

2021
 
85

2022
 
79

Thereafter
 
438