DEFERRED POLICY ACQUISITION COSTS AND INSURANCE EXPENSES (Tables)

12 Months Ended

Dec. 31, 2013

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.

	2013								2012
(In millions)	Japan				U.S.				Japan				U.S.
Deferred policy acquisition costs:
Balance, beginning of year		$	6,801			$	2,857			$	7,102			$	2,687
Capitalization		893				555				1,177				570
Amortization		(641		)		(433		)		(716		)		(400		)
Foreign currency translation and other		(1,234		)		0				(762		)		0
Balance, end of year		$	5,819			$	2,979			$	6,801			$	2,857

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)	2013			2012			2011
Advertising expense:
Aflac Japan		$	112		$	127		$	128
Aflac U.S.		128			127			130
Total advertising expense		$	240		$	254		$	258

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)	2013			2012			2011
Depreciation expense		$	56		$	60		$	59
Other amortization expense		13			7			5
Total depreciation and other amortization expense		$	69		$	67		$	64

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)	2013			2012			2011
Lease and rental expense:
Aflac Japan		$	55		$	71		$	73
Aflac U.S.		10			9			8
Other		1			1			1
Total lease and rental expense		$	66		$	81		$	82