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Deferred Policy Acquisition Costs (Tables)
 9 Months Ended
Sep. 30, 2013
Deferred Policy Acquisition Costs Disclosures [Abstract]  
Deferred Policy Acquisition Costs
The balances of and changes in deferred policy acquisition costs (“DAC”) as of and for the periods ended September 30, 2013 and 2012 are as follows:

Deferred Policy Acquisition Costs:
Three Months Ended
 
Nine Months Ended
($ in millions)
September 30,
 
September 30,
 
2013
 
2012
 
2013
 
2012
 
 
 
 
 
 
 
 
Policy acquisition costs deferred
$
16.0

 
$
20.4

 
$
49.6

 
$
63.7

Costs amortized to expenses:
 

 
 

 
 

 
 

Recurring costs
(21.7
)
 
(5.1
)
 
(59.7
)
 
(78.2
)
Assumption unlocking
—

 
(1.2
)
 
—

 
(1.2
)
Realized investment gains (losses)
(0.5
)
 
(18.0
)
 
(3.1
)
 
(13.2
)
Offsets to net unrealized investment gains or losses
  included in AOCI [1]
1.6

 
5.8

 
45.5

 
(25.6
)
Change in deferred policy acquisition costs
(4.6
)
 
1.9

 
32.3

 
(54.5
)
Deferred policy acquisition costs, beginning of period
463.1

 
432.7

 
426.2

 
489.1

Deferred policy acquisition costs, end of period
$
458.5

 
$
434.6

 
$
458.5

 
$
434.6

———————
[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.