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Exercise of CPP warrant shall be assumed at the beginning of the period (or at time of issuance, if later) and common shares shall be assumed to be issued. The proceeds from exercise are assumed to be used to purchase common stock at the average market price during the period. The incremental shares (the difference between the number of shares assumed issued and the number of shares assumed purchased) shall be included in the denominator of the diluted EPS computation.

No definition available.

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The deferred compensation plans allow participants to invest in LNC stock. The weighted average number of deferred compensation shares to be included in earnings per share calculations is calculated using an arithmetical mean of our deferred compensation shares outstanding during the period.

No definition available.

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Aggregate awards of share options to be issued to an employee under a share-based compensation arrangement. Such awards shall be considered outstanding as of the grant date for purposes of computing diluted EPS even though their exercise may be contingent upon vesting. Those awards are included in the diluted EPS computation even if the employee may not receive (or be able to sell) the stock until some future date.

No definition available.

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- References

No definition available.

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The amount of compensation cost attributed to future services and not yet recognized shall be assumed to be used to purchase common stock at the average market price during the period.

No definition available.

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Data Type:	xbrli:sharesItemType
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Additional shares included in the calculation of diluted EPS as a result of the potentially dilutive effect of call options and warrants using the treasury stock method.

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Number of additional shares included in diluted EPS for potentially dilutive effect of nonvested equity-based payment award containing forfeitable rights to dividends or dividend equivalents, whether paid or unpaid.

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 45
-Paragraph 28A
-URI http://asc.fasb.org/extlink&oid=117326831&loc=d3e1500-109256

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 50
-Paragraph 1
-Subparagraph (c)
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-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 45
-Paragraph 68B
-URI http://asc.fasb.org/extlink&oid=117326831&loc=SL5498026-109256

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The average number of shares or units issued and outstanding that are used in calculating diluted EPS or earnings per unit (EPU), determined based on the timing of issuance of shares or units in the period.

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
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-SubTopic 10
-Section 50
-Paragraph 1
-Subparagraph (a)
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-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
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-Section 45
-Paragraph 16
-URI http://asc.fasb.org/extlink&oid=117326831&loc=d3e1505-109256

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Namespace Prefix:	us-gaap_
Data Type:	xbrli:sharesItemType
Balance Type:	na
Period Type:	duration

Number of [basic] shares or units, after adjustment for contingently issuable shares or units and other shares or units not deemed outstanding, determined by relating the portion of time within a reporting period that common shares or units have been outstanding to the total time in that period.

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 45
-Paragraph 10
-URI http://asc.fasb.org/extlink&oid=117326831&loc=d3e1448-109256

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 50
-Paragraph 1
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257