VOBA, DAC, and DSI

3 Months Ended

Mar. 31, 2018

Business Combinations [Abstract]

VOBA, DAC, and DSI

Note 4.  VOBA, DAC, and DSI

VOBA

The increase (decrease) in the carrying amount of VOBA for the three months ended March 31, 2018 and 2017 was as follows:

	Three Months Ended
	March 31,
	2018			2017
Accretion (amortization) expense	$	(2,865	)	$	(2,227	)
Unlocking		(54	)		(137	)
Adjustment related to realized (gains) losses on investments		(73	)		(104	)
Adjustment related to unrealized (gains) losses and OTTI on investments		8,784			(871	)
Increase (decrease) in VOBA carrying amount	$	5,792		$	(3,339	)

DAC

The increase (decrease) in the carrying amount of DAC for the three months ended March 31, 2018 and 2017 was as follows:

	Three Months Ended
	March 31,
	2018			2017
Capitalization	$	2		$	10
Accretion (amortization) expense		(1,342	)		(967	)
Unlocking		52			(166	)
Increase (decrease) in DAC carrying amount	$	(1,288	)	$	(1,123	)

DSI

The increase (decrease) in the carrying amount of DSI for the three months ended March 31, 2018 and 2017 was as follows:

	Three Months Ended
	March 31,
DSI	2018			2017
Capitalization	$	-		$	1
Accretion (amortization) expense		(305	)		(219	)
Unlocking		12			(38	)
Increase (decrease) in DSI carrying amount	$	(293	)	$	(256	)