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DAC, VOBA, DSI and DFEL (Tables)

12 Months Ended

Dec. 31, 2012

Notes to Financial Statements [Abstract]

				For the Years Ended December 31,
				2012		2011		2010
Balance as of beginning-of-year				$	5,721	$	6,036	$	7,424
	Cumulative effect from adoption of new accounting standards				-		-		(1,578)
	Deferrals				1,294		1,375		1,357
	Amortization, net of interest:
		Unlocking			(71)		(130)		92
		Amortization, excluding unlocking, net of interest			(785)		(687)		(690)
	Adjustment related to realized (gains) losses				(70)		(18)		(42)
	Adjustment related to unrealized (gains) losses				(146)		(855)		(527)
			Balance as of end-of-year	$	5,943	$	5,721	$	6,036

VOBA

				For the Years Ended December 31,
				2012		2011		2010
Balance as of beginning-of-year				$	1,055	$	1,378	$	2,086
	Business acquired (sold) through reinsurance				2		12		-
	Deferrals				12		20		26
	Amortization:
		Unlocking			(23)		174		(47)
		Amortization, excluding unlocking			(225)		(279)		(351)
	Accretion of interest⁽¹⁾				73		78		89
	Adjustment related to realized (gains) losses				9		(6)		(8)
	Adjustment related to unrealized (gains) losses				(179)		(322)		(417)
			Balance as of end-of-year	$	724	$	1,055	$	1,378


2013	$	94
2014		72
2015		64
2016		57
2017		52

DSI

				For the Years Ended December 31,
				2012		2011		2010
Balance as of beginning-of-year				$	271	$	286	$	323
	Deferrals				39		39		66
	Amortization, net of interest:
		Unlocking			14		(2)		(3)
		Amortization, excluding unlocking, net of interest			(46)		(38)		(51)
	Adjustment related to realized (gains) losses				(8)		(1)		(8)
	Adjustment related to unrealized (gains) losses				(17)		(13)		(41)
			Balance as of end-of-year	$	253	$	271	$	286

DFEL

				For the Years Ended December 31,
				2012		2011		2010
Balance as of beginning-of-year				$	1,369	$	1,502	$	1,338
	Deferrals				349		544		546
	Amortization, net of interest:
		Unlocking			(69)		31		(1)
		Amortization, excluding unlocking, net of interest			(216)		(166)		(196)
	Adjustment related to realized (gains) losses				(18)		(9)		(8)
	Adjustment related to unrealized (gains) losses				(42)		(533)		(177)
			Balance as of end-of-year	$	1,373	$	1,369	$	1,502

- Definition

Disclosure of accounting policy for capitalizing costs incurred to write or acquire insurance contracts, the basis for and methodology for capitalizing such costs, the accounting for such deferred acquisition costs (DAC) when modifications or internal replacements of related insurance contracts occur and the effect on results of operations, and the methodology and amount of amortization. This disclosure addresses the nature, type, and amount of capitalized costs incurred to write or acquire insurance contracts.

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