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Deferred Policy Acquisition Costs
 9 Months Ended
Sep. 30, 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 September 30, 2014 and 2013 are as follows:

Deferred Policy Acquisition Costs:
Three Months Ended
 
Nine Months Ended
($ in millions)
September 30,
 
September 30,
 
2014
 
2013
 
2014
 
2013
 
 
 
 
 
 
 
 
Balance, beginning of period
$
435.6

 
$
463.1

 
$
462.3

 
$
426.2

Policy acquisition costs deferred
24.0

 
16.0

 
61.2

 
49.6

Costs amortized to expenses:
 
 
 
 
 
 
 
Recurring costs
(19.5
)
 
(21.7
)
 
(61.3
)
 
(59.7
)
Assumption unlocking
—

 
—

 
—

 
—

Realized investment gains (losses)
(0.2
)
 
(0.5
)
 
8.9

 
(3.1
)
Offsets to net unrealized investment gains or losses
  included in AOCI
5.1

 
1.6

 
(26.1
)
 
45.5

Balance, end of period
$
445.0

 
$
458.5

 
$
445.0

 
$
458.5