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Deferred Policy Acquisition Costs (Tables)
9 Months Ended
Sep. 30, 2014
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, 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