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Sales Inducements
 6 Months Ended
Jun. 30, 2013
Insurance [Abstract]  
Sales Inducements
Sales Inducements

The Company currently offers bonus payments to contract owners on certain of its individual life and annuity products. Expenses incurred related to bonus payments are deferred and amortized over the life of the related contracts in a pattern consistent with the amortization of DAC. The Company unlocks the assumption used in the amortization of the deferred sales inducement asset consistent with the unlock of assumptions used in determining EGPs. Deferred sales inducements are included in other assets on the balance sheets and amortization of deferred sales inducements is included in other operating expense on the statements of income and comprehensive income.

Changes in Deferred Sales Inducement Activity:
Three Months Ended
 
Six Months Ended
($ in millions)
June 30,
 
June 30,
 
2013
 
2012
 
2013
 
2012
 
 

 
As restated
and amended
 
 

 
As restated
and amended
 
 
 
 
 
 
 
 
Deferred asset, beginning of period
$
64.3

 
$
50.8

 
$
60.9

 
$
49.7

Sales inducements deferred
2.7

 
4.8

 
5.5

 
9.6

Amortization charged to income
(2.8
)
 
(0.3
)
 
(3.5
)
 
(3.9
)
Offsets to net unrealized investment gains or losses
  included in AOCI
8.4

 
(8.0
)
 
9.7

 
(8.1
)
Deferred asset, end of period
$
72.6

 
$
47.3

 
$
72.6

 
$
47.3