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Deferred Policy Acquisition Costs
 3 Months Ended
Mar. 31, 2014
Deferred Policy Acquisition Costs Disclosures [Abstract]  
Deferred Policy Acquisition Costs
Deferred Policy Acquisition Costs

The balances of and changes in deferred policy acquisition costs (“DAC”) as of and for the periods ended March 31, 2014 and 2013 are as follows:

Deferred Policy Acquisition Costs:
Three Months Ended
($ in millions)
March 31,
 
2014
 
2013
 
 
 
 
Balance, beginning of period
$
462.3

 
$
426.2

Policy acquisition costs deferred
16.9

 
17.2

Costs amortized to expenses:
 
 
 
Recurring costs
(26.8
)
 
(16.7
)
Realized investment gains (losses)
10.5

 
2.7

Offsets to net unrealized investment gains or losses included in AOCI
(16.7
)
 
4.2

Balance, end of period
$
446.2

 
$
433.6