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Deferred Acquisition Costs (Tables)
 12 Months Ended
Dec. 31, 2018
Deferred Acquisition Costs  
Deferred Acquisition Costs Rollforward (Table)

 

 

 

 

 

 

 

 

 

 

 

 

 

For the year ended December 31, 

 

     

2018

     

2017

     

2016

 

 

(in millions)

Balance at beginning of year

 

$

3,540.7

 

$

3,380.2

 

$

3,276.1

Costs deferred during the year

 

 

414.9

 

 

421.8

 

 

402.3

Amortized to expense during the year (1)

 

 

(253.5)

 

 

(234.6)

 

 

(285.1)

Adjustment related to unrealized (gains) losses on available-for-sale securities and derivative instruments

 

 

184.9

 

 

(26.7)

 

 

(13.1)

Other (2)

 

 

(193.5)

 

 

—

 

 

—

Balance at end of year

 

$

3,693.5

 

$

3,540.7

 

$

3,380.2

(1)

Includes adjustments for revisions to estimated gross profits.

(2)

Reflects the impact of capitalized costs written off or transferred from DAC to a contract cost asset as a result of adopting revenue recognition guidance. See Note 1, Nature of Operations and Significant Accounting Policies, under the caption “Adoption of Revenue Recognition Guidance” for further details.