DEFERRED POLICY ACQUISITION COSTS (Tables)

12 Months Ended

Dec. 31, 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 for the years ended December 31.

	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, beginning of year	$	2,776	$	1,833	$	441	$	52	$	915	$	636	$	1,348	$	452	$	86	$	219	$	0	$	8,758
Capitalization	357		85		33		3		137		127		162		90		13		98		0		1,105
Amortization expense	(188)		(99)		(33)		(3)		(143)		(122)		(155)		(79)		(12)		(40)		0		(874)
Foreign currency translation and   other	20		21		5		(1)		0		0		0		0		0		0		0		45
Balance, end of year	$	2,965	$	1,840	$	446	$	51	$	909	$	641	$	1,355	$	463	$	87	$	277	$	0	$	9,034

	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, beginning of year	$	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, end of year	$	2,776	$	1,833	$	441	$	52	$	915	$	636	$	1,348	$	452	$	86	$	219	$	0	$	8,758