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Deferred Policy Acquisition Costs and Value of Business Acquired (Tables)
 9 Months Ended
Sep. 30, 2017
Deferred Policy Acquisition Costs and Value of Business Acquired [Abstract]  
Deferred Policy Acquisition Costs and Value of Business Acquired
The following tables present a rollforward of DAC and VOBA for the periods indicated:

 
2017
 
DAC
 
VOBA
 
Total
Balance as of January 1, 2017
$
476.4

 
$
537.4

 
$
1,013.8

Deferrals of commissions and expenses
55.7

 
3.6

 
59.3

Amortization:
 
 
 
 
 
Amortization, excluding unlocking
(56.9
)
 
(68.1
)
 
(125.0
)
Unlocking (1)
(59.8
)
 
(96.7
)
 
(156.5
)
Interest accrued
27.9

 
33.7

(2) 
61.6

Net amortization included in the Condensed Consolidated Statements of Operations
(88.8
)
 
(131.1
)
 
(219.9
)
Change due to unrealized capital gains/losses on available-for-sale securities
(67.8
)
 
(67.2
)
 
(135.0
)
Balance as of September 30, 2017
$
375.5

 
$
342.7

 
$
718.2


 
2016
 
DAC
 
VOBA
 
Total
Balance as of January 1, 2016
$
520.4

 
$
708.7

 
$
1,229.1

Deferrals of commissions and expenses
56.5

 
4.1

 
60.6

Amortization:
 
 
 
 
 
Amortization, excluding unlocking
(55.5
)
 
(53.8
)
 
(109.3
)
Unlocking (1)
(16.3
)
 
(61.4
)
 
(77.7
)
Interest accrued
31.1

 
39.6

(2) 
70.7

Net amortization included in the Condensed Consolidated Statements of Operations
(40.7
)
 
(75.6
)
 
(116.3
)
Change due to unrealized capital gains/losses on available-for-sale securities
(185.9
)
 
(262.3
)
 
(448.2
)
Balance as of September 30, 2016
$
350.3

 
$
374.9

 
$
725.2