11. Deferred Policy Acquisition and Sales Inducement Costs

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

($ in millions)	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

	2013

	Allstate Financial			Property- Liability			Total
Balance, beginning of year	$	2,225		$	1,396		$	3,621
Acquisition costs deferred		364			3,903			4,267
Amortization charged to income		(328	)		(3,674	)		(4,002	)
Effect of unrealized gains and losses		229			—			229
Classified as held for sale		(743	)		—			(743	)

Balance, end of year	$	1,747		$	1,625		$	3,372

	2012

	Allstate Financial			Property- Liability			Total
Balance, beginning of year	$	2,523		$	1,348		$	3,871
Acquisition costs deferred		371			3,531			3,902
Amortization charged to income		(401	)		(3,483	)		(3,884	)
Effect of unrealized gains and losses		(268	)		—			(268	)

Balance, end of year	$	2,225		$	1,396		$	3,621

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)	2014			2013			2012

Balance, beginning of year	$	42		$	41		$	41
Classified as held for sale, beginning balance		28			—			—

Total, including those classified as held for sale		70			41			41
Sales inducements deferred		4			24			22
Amortization charged to income		(4	)		(7	)		(14	)
Effect of unrealized gains and losses		(3	)		12			(8	)
Sold in LBL disposition		(23	)		—			—
Classified as held for sale, ending balance		—			(28	)		—

Balance, end of year	$	44		$	42		$	41