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Deferred Acquisition Costs
 12 Months Ended
Dec. 31, 2017
Insurance [Abstract]  
Deferred Acquisition Costs
Deferred Acquisition Costs
 
An analysis of DAC is as follows:
 
Year Ended December 31,
 
2017
 
2016
 
2015
Balance at beginning of year
$
3,783,158

 
$
3,617,135

 
$
3,457,397

Additions:
 
 
 
 
 
Deferred during period:
 
 
 
 
 
Commissions
465,920

 
436,252

 
401,166

Other expenses
194,214

 
199,066

 
211,015

Total deferred
660,134

 
635,318

 
612,181

Foreign exchange adjustment
5,712

 
2,180

 
—

Adjustment attributable to unrealized investment losses(1)
—

 
—

 
8,682

Total additions
665,846

 
637,498

 
620,863

Deductions:
 
 
 
 
 
Amortized during period
(490,403
)
 
(469,063
)
 
(445,625
)
Foreign exchange adjustment
—

 
—

 
(15,500
)
Adjustment attributable to unrealized investment gains(1)
(538
)
 
(2,412
)
 
—

Total deductions
(490,941
)
 
(471,475
)
 
(461,125
)
Balance at end of year
$
3,958,063

 
$
3,783,158

 
$
3,617,135

(1)
Represents amounts pertaining to investments relating to universal life-type products.