DEFERRED POLICY ACQUISITION COSTS AND INSURANCE EXPENSES (Tables)

12 Months Ended

Dec. 31, 2015

Deferred Policy Acquisition Costs Disclosures [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.

	2015								2014
(In millions)	Japan				U.S.				Japan				U.S.
Deferred policy acquisition costs:
Balance, beginning of year		$	5,211			$	3,062			$	5,819			$	2,979
Capitalization		738				578				790				548
Amortization		(578		)		(488		)		(649		)		(459		)
Foreign currency translation and other		(1		)		(11		)		(749		)		(6		)
Balance, end of year		$	5,370			$	3,141			$	5,211			$	3,062

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)	2015			2014			2013
Advertising expense:
Aflac Japan		$	82		$	103		$	112
Aflac U.S.		129			126			128
Total advertising expense		$	211		$	229		$	240

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)	2015			2014			2013
Depreciation expense		$	44		$	47		$	56
Other amortization expense		6			8			13
Total depreciation and other amortization expense		$	50		$	55		$	69

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)	2015			2014			2013
Lease and rental expense:
Aflac Japan		$	46		$	52		$	55
Aflac U.S.		18			15			10
Other		1			1			1
Total lease and rental expense		$	65		$	68		$	66