DEFERRED POLICY ACQUISITION COSTS AND INSURANCE EXPENSES (Tables)

12 Months Ended

Dec. 31, 2014

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.

	2014								2013
(In millions)	Japan				U.S.				Japan				U.S.
Deferred policy acquisition costs:
Balance, beginning of year		$	5,819			$	2,979			$	6,801			$	2,857
Capitalization		790				548				893				555
Amortization		(649		)		(459		)		(641		)		(433		)
Foreign currency translation and other		(749		)		(6		)		(1,234		)		0
Balance, end of year		$	5,211			$	3,062			$	5,819			$	2,979

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)	2014			2013			2012
Advertising expense:
Aflac Japan		$	103		$	112		$	127
Aflac U.S.		126			128			127
Total advertising expense		$	229		$	240		$	254

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)	2014			2013			2012
Depreciation expense		$	47		$	56		$	60
Other amortization expense		8			13			7
Total depreciation and other amortization expense		$	55		$	69		$	67

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)	2014			2013			2012
Lease and rental expense:
Aflac Japan		$	52		$	55		$	71
Aflac U.S.		15			10			9
Other		1			1			1
Total lease and rental expense		$	68		$	66		$	81