Deferred Policy Acquisition Costs (Tables)

3 Months Ended

Mar. 31, 2013

Deferred Policy Acquisition Costs Disclosures [Abstract]

Deferred Policy Acquisition Costs

The balances of and changes in DAC as of and for the periods ended March 31, 2013 and 2012 are as follows:

Deferred Policy Acquisition Costs:	Three Months Ended
($ in millions)	March 31,
	2013			2012
				As restated and amended
Policy acquisition costs deferred	$	17.2		$	24.0
Costs amortized to expenses:
Recurring costs	(16.7		)	(34.3		)
Realized investment gains (losses)	2.7			(6.4		)
Offsets to net unrealized investment gains or losses included in AOCI [1]	4.2			(10.7		)
Change in deferred policy acquisition costs	7.4			(27.4		)
Deferred policy acquisition costs, beginning of period	426.2			489.1
Deferred policy acquisition costs, end of period	$	433.6		$	461.7

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[1] An offset to DAC and accumulated other comprehensive income (“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 DAC amortized using gross profits or gross margins would result.