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Deferred Policy Acquisition Costs (Tables)
 12 Months Ended
Dec. 31, 2013
Insurance [Abstract]  
Deferred policy acquisition costs
The balances of and changes in deferred policy acquisition costs as of and for the years ended December 31, are as follows:

Deferred Policy Acquisition Costs:
Years Ended December 31,
($ in millions)
2013
 
2012
 
2011
 
 
 
 
 
 
Policy acquisition costs deferred
$
66.7

 
$
69.8

 
$
100.7

Costs amortized to expenses:
 

 
 

 
 

Recurring costs
(80.3
)
 
(102.6
)
 
(108.1
)
Assumption unlocking
1.6

 
(1.4
)
 
(1.3
)
Realized investment gains (losses)
(9.7
)
 
0.5

 
(0.1
)
Offsets to net unrealized investment gains or losses included in AOCI [1]
57.8

 
(29.2
)
 
(37.4
)
Change in deferred policy acquisition costs
36.1

 
(62.9
)
 
(46.2
)
Deferred policy acquisition costs, beginning of period
426.2

 
489.1

 
535.3

Deferred policy acquisition costs, end of period
$
462.3

 
$
426.2

 
$
489.1

———————
[1]
An offset to deferred policy acquisition costs and AOCI is recorded each period to the extent that, had unrealized holding gains or losses from securities classified as available-for-sale actually been realized, an adjustment to deferred policy acquisition costs amortized using gross profits or gross margins would result.