DEFERRED POLICY ACQUISITION COSTS AND INSURANCE EXPENSES (Tables)

12 Months Ended

Dec. 31, 2012

Deferred Policy Acquisition Costs and Insurance Expense Disclosure [Abstract]

Schedule of Deferred Policy Acquisition Costs

The following table presents a rollforward of deferred policy acquisition costs by segment for the years ended December 31.



	2012								2011
(In millions)	Japan				U.S.				Japan				U.S.
Deferred policy acquisition costs:
Balance, beginning of year		$	7,102			$	2,687			$	6,390			$	2,548
Capitalization		1,177				570				1,043				522
Amortization		(716		)		(400		)		(650		)		(383		)
Foreign currency translation and other		(762		)		0				319				0
Balance, end of year		$	6,801			$	2,857			$	7,102			$	2,687

Advertising Expense

Advertising expense, which is included in insurance expenses in the consolidated statements of earnings, was as follows for the years ended December 31:



(In millions)	2012			2011			2010
Advertising expense:
Aflac Japan		$	127		$	128		$	112
Aflac U.S.		127			130			116
Total advertising expense		$	254		$	258		$	228

Schedule Of Depreciation And Amortization Expense

Depreciation and other amortization expenses, which are included in insurance expenses in the consolidated statements of earnings, were as follows for the years ended December 31:



(In millions)	2012			2011			2010
Depreciation expense		$	60		$	59		$	60
Other amortization expense		7			5			22
Total depreciation and other amortization expense⁽¹⁾		$	67		$	64		$	82

⁽¹⁾Aflac Japan accounted for $33 in 2012, $51 in 2011 and $48 in 2010

Schedule of Lease Expenses

Lease and rental expense, which are included in insurance expenses in the consolidated statements of earnings, were as follows for the years ended December 31:



(In millions)	2012			2011			2010
Lease and rental expense:
Aflac Japan		$	71		$	73		$	68
Aflac U.S.		9			8			8
Other		1			1			1
Total lease and rental expense		$	81		$	82		$	77