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Deferred Policy Acquisition Costs
3 Months Ended
Mar. 31, 2015
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, 2015 and 2014 are as follows:

Changes in Deferred Policy Acquisition Costs:
Three Months Ended 
 March 31,
($ in millions)
2015
 
2014
 
 
 
 
Balance, beginning of period
$
430.9

 
$
470.1

Policy acquisition costs deferred
24.9

 
16.9

Costs amortized to expenses:
 
 
 
Recurring costs
(15.3
)
 
(27.6
)
Assumption unlocking
(4.0
)
 

Realized investment gains (losses)
3.8

 
10.9

Offsets to net unrealized investment gains or losses
  included in AOCI
(17.3
)
 
(15.5
)
Balance, end of period
$
423.0

 
$
454.8