Deferred Policy Acquisition and Sales Inducement Costs

Deferred policy acquisition costs for the years ended December 31 are as follows:



($ in millions)	2016
	Allstate Financial			Property-Liability			Total
Balance, beginning of year	$	1,832		$	2,029		$	3,861
Acquisition costs deferred	291			4,426			4,717
Amortization charged to income	(283		)	(4,267		)	(4,550		)
Effect of unrealized gains and losses	(74		)	—			(74		)
Balance, end of year	$	1,766		$	2,188		$	3,954

	2015
	Allstate Financial			Property-Liability			Total
Balance, beginning of year	$	1,705		$	1,820		$	3,525
Acquisition costs deferred	285			4,311			4,596
Amortization charged to income	(262		)	(4,102		)	(4,364		)
Effect of unrealized gains and losses	104			—			104
Balance, end of year	$	1,832		$	2,029		$	3,861

	2014
	Allstate Financial			Property-Liability			Total
Balance, beginning of year	$	1,747		$	1,625		$	3,372
Classified as held for sale, beginning balance	743			—			743
Total, including those classified as held for sale	2,490			1,625			4,115
Acquisition costs deferred	280			4,070			4,350
Amortization charged to income	(260		)	(3,875		)	(4,135		)
Effect of unrealized gains and losses	(98		)	—			(98		)
Sold in LBL disposition	(707		)	—			(707		)
Balance, end of year	$	1,705		$	1,820		$	3,525

DSI activity for Allstate Financial, which primarily relates to fixed annuities and interest-sensitive life contracts, for the years ended December 31 was as follows:



($ in millions)	2016			2015			2014
Balance, beginning of year	$	45		$	44		$	42
Classified as held for sale, beginning balance	—			—			28
Total, including those classified as held for sale	45			44			70
Sales inducements deferred	1			3			4
Amortization charged to income	(5		)	(4		)	(4		)
Effect of unrealized gains and losses	(1		)	2			(3		)
Sold in LBL disposition	—			—			(23		)
Balance, end of year	$	40		$	45		$	44