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CONTRACTHOLDER BONUS INTEREST CREDITS (Tables)
12 Months Ended
Dec. 31, 2016
Contractholder Bonus Interest Credits [Abstract]  
Contractholder Bonus Interest Credits
Changes in the deferred asset for contractholder bonus interest credits are as follows:
 
December 31,
 
2016
 
2015
 
(In Millions)
Balance, beginning of year
$
534

 
$
383

Contractholder bonus interest credits deferred
13

 
17

Other

 
174

Amortization charged to income
(43
)
 
(40
)
Balance, End of Year
$
504

 
$
534



Changes in deferred acquisition costs at December 31, 2016 and 2015 were as follows:

 
December 31,
 
2016
 
2015
 
(In Millions)
Balance, beginning of year
$
4,469

 
$
4,271

Capitalization of commissions, sales and issue expenses
594

 
615

Amortization
(756
)
 
(284
)
Change in unrealized investment gains and losses
(6
)
 
41

Other

 
(174
)
Balance, End of Year
$
4,301

 
$
4,469