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Deferred Policy Acquisition Costs
 12 Months Ended
Dec. 31, 2014
Insurance [Abstract]  
Deferred Policy Acquisition Costs
Deferred Policy Acquisition Costs

The balances of and changes in DAC as of and for the years ended December 31, are as follows:

Changes in Deferred Policy Acquisition Costs:
For the years ended December 31,
($ in millions)
2014
 
2013
 
2012
 
 
 
 
 
 
Balance, beginning of period
$
470.1

 
$
425.5

 
$
488.2

Policy acquisition costs deferred
83.7

 
66.7

 
69.8

Costs amortized to expenses:
 
 
 
 
 
Recurring costs
(91.6
)
 
(76.8
)
 
(101.2
)
Assumption unlocking
(7.7
)
 
4.6

 
(1.7
)
Realized investment gains (losses)
14.4

 
(11.2
)
 
2.4

Offsets to net unrealized investment gains or losses included in AOCI
(38.0
)
 
61.3

 
(32.0
)
Balance, end of period
$
430.9

 
$
470.1

 
$
425.5



During the years ended December 31, 2014, 2013 and 2012, deferred expenses primarily consisted of third-party commissions related to fixed indexed annuity sales.