The following table reconciles DAC, VOBA and DSI (in millions) to the Consolidated Balance Sheets:


	As of		As of
	March 31,		December 31,
	2023		2022
DAC, VOBA and DSI
Traditional Life	$	1,400	$	1,383
UL and Other		6,133		6,100
Variable Annuities		3,870		3,879
Fixed Annuities		475		479
Group Protection		142		141
Retirement Plan Services		257		253
Total DAC, VOBA and DSI	$	12,277	$	12,235

The following table reconciles DFEL (in millions) to the Consolidated Balance Sheets:


	As of		As of
	March 31,		December 31,
	2023		2022
DFEL
UL and Other	$	4,966	$	4,766
Variable Annuities		284		286
Total DFEL	$	5,250	$	5,052



	For the Three Months Ended March 31, 2023
																Retirement
	Traditional			UL and			Variable			Fixed			Group			Plan
	Life			Other			Annuities			Annuities			Protection			Services

Balance as of beginning-of-year	$	1,333		$	5,605		$	3,751		$	439		$	141		$	236
Deferrals		55			118			84			14			25			6
Amortization		(36	)		(73	)		(90	)		(17	)		(24	)		(5	)
Balance as of end-of-period	$	1,352		$	5,650		$	3,745		$	436		$	142		$	237



	For the Year Ended December 31, 2022
																Retirement
	Traditional			UL and			Variable			Fixed			Group			Plan
	Life			Other			Annuities			Annuities			Protection			Services

Balance as of beginning-of-year	$	1,195		$	5,360		$	3,717		$	448		$	140		$	235
Deferrals		266			539			391			60			98			20
Amortization		(128	)		(294	)		(357	)		(69	)		(97	)		(19	)
Balance as of end-of-year	$	1,333		$	5,605		$	3,751		$	439		$	141		$	236

DAC amortization expense of $245 million and $239 million was recorded in commissions and other expenses on the Consolidated Statements of Comprehensive Income (Loss) for the three months ended March 31, 2023 and 2022, respectively.



	For the Three Months Ended March 31, 2023
	Traditional			UL and			Fixed
	Life			Other			Annuities

Balance as of beginning-of-year	$	50		$	465		$	17
Deferrals		-			-			1
Amortization		(2	)		(11	)		(1	)
Balance as of end-of-period	$	48		$	454		$	17



	For the Year Ended December 31, 2022
	Traditional			UL and			Fixed
	Life			Other			Annuities

Balance as of beginning-of-year	$	59		$	511		$	20
Deferrals		-			2			-
Amortization		(9	)		(48	)		(3	)
Balance as of end-of-year	$	50		$	465		$	17

VOBA amortization expense of $14 million and $15 million was recorded in commissions and other expenses on the Consolidated Statements of Comprehensive Income (Loss) for the three months ended March 31, 2023 and 2022, respectively. No additions or write-offs were recorded for each respective year.



	For the Three Months Ended March 31, 2023
										Retirement
	UL and			Variable			Fixed			Plan
	Other			Annuities			Annuities			Services

Balance as of beginning-of-year	$	30		$	128		$	23		$	17
Deferrals		-			1			-			2
Amortization		(1	)		(4	)		(1	)		1
Balance as of end-of-period	$	29		$	125		$	22		$	20



	For the Year Ended December 31, 2022
										Retirement
	UL and			Variable			Fixed			Plan
	Other			Annuities			Annuities			Services

Balance as of beginning-of-year	$	31		$	139		$	27		$	14
Deferrals		1			1			-			4
Amortization		(2	)		(12	)		(4	)		(1	)
Balance as of end-of-year	$	30		$	128		$	23		$	17

DSI amortization expense of $5 million and $5 million was recorded in interest credited on the Consolidated Statements of Comprehensive Income (Loss) for the three months ended March 31, 2023 and 2022, respectively.


	For the Three Months Ended						For the Year Ended
	March 31, 2023						December 31, 2022
	UL and			Variable			UL and			Variable
	Other			Annuities			Other			Annuities

Balance as of beginning-of-year	$	4,766		$	286		$	3,934		$	291
Deferrals		261			5			1,061			23
Amortization		(61	)		(7	)		(229	)		(28	)
Balance as of end-of-period	$	4,966		$	284		$	4,766		$	286

DFEL amortization of $68 million and $65 million was recorded in fee income on the Consolidated Statements of Comprehensive Income (Loss) for the three months ended March 31, 2023 and 2022, respectively.