DEFERRED POLICY ACQUISITION COSTS (Tables)

9 Months Ended

Sep. 30, 2024

Insurance [Abstract]

Schedule Of Deferred Policy Acquisition Costs

The following tables present a rollforward of deferred policy acquisition costs by reporting segment and disaggregated by product type.

	September 30, 2024
	Aflac Japan								Aflac U.S.
(In millions)	Cancer		Medical and Other Health		Life Insurance		Other		Accident		Disability		Critical Care		Hospital Indemnity		Dental/Vision		Life Insurance		Other		Total
Deferred policy acquisition costs:
Balance at December 31, 2023	$	2,971	$	2,041	$	491	$	56	$	917	$	625	$	1,336	$	436	$	86	$	172	$	1	$	9,132
Capitalization	221		79		25		3		101		93		119		63		9		55		(1)		767
Amortization expense	(139)		(75)		(26)		(2)		(107)		(88)		(114)		(55)		(9)		(23)		0		(638)
Foreign currency translation and   other	(14)		(13)		(2)		0		0		0		0		0		0		0		0		(29)
Balance at September 30, 2024	$	3,039	$	2,032	$	488	$	57	$	911	$	630	$	1,341	$	444	$	86	$	204	$	0	$	9,232

	December 31, 2023
	Aflac Japan								Aflac U.S.
(In millions)	Cancer		Medical and Other Health		Life Insurance		Other		Accident		Disability		Critical Care		Hospital Indemnity		Dental/Vision		Life Insurance		Other		Total
Deferred policy acquisition costs:
Balance at December 31, 2022	$	3,035	$	2,161	$	525	$	55	$	904	$	613	$	1,304	$	418	$	88	$	135	$	1	$	9,239
Capitalization	317		123		33		8		151		125		173		84		10		61		1		1,086
Amortization expense	(184)		(105)		(34)		(3)		(138)		(113)		(141)		(66)		(12)		(24)		4		(816)
Foreign currency translation and   other	(197)		(138)		(33)		(4)		0		0		0		0		0		0		(5)		(377)
Balance at December 31, 2023	$	2,971	$	2,041	$	491	$	56	$	917	$	625	$	1,336	$	436	$	86	$	172	$	1	$	9,132