DEFERRED POLICY ACQUISITION COSTS (Tables)

9 Months Ended

Sep. 30, 2025

Deferred Policy Acquisition Costs Disclosures [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, 2025
	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, 2024	$	2,776	$	1,833	$	441	$	52	$	915	$	636	$	1,348	$	452	$	86	$	219	$	0	$	8,758
Capitalization	256		67		24		2		98		91		116		63		9		70		0		796
Amortization expense	(143)		(75)		(25)		(2)		(107)		(91)		(116)		(58)		(9)		(29)		0		(655)
Foreign currency translation and   other	172		115		28		2		0		0		0		0		0		0		0		317
Balance at September 30, 2025	$	3,061	$	1,940	$	468	$	54	$	906	$	636	$	1,348	$	457	$	86	$	260	$	0	$	9,216

	December 31, 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	300		103		36		4		141		129		165		89		12		77		0		1,056
Amortization expense	(184)		(100)		(34)		(3)		(143)		(118)		(153)		(73)		(12)		(30)		(1)		(851)
Foreign currency translation and   other	(311)		(211)		(52)		(5)		0		0		0		0		0		0		0		(579)
Balance at December 31, 2024	$	2,776	$	1,833	$	441	$	52	$	915	$	636	$	1,348	$	452	$	86	$	219	$	0	$	8,758