DEFERRED POLICY ACQUISITION COSTS AND INSURANCE EXPENSES (Tables)

12 Months Ended

Dec. 31, 2016

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.

	2016								2015
(In millions)	Japan				U.S.				Japan				U.S.
Deferred policy acquisition costs:
Balance, beginning of year		$	5,370			$	3,141			$	5,211			$	3,062
Capitalization		864				583				738				578
Amortization		(644		)		(497		)		(578		)		(488		)
Foreign currency translation and other		175				1				(1		)		(11		)
Balance, end of year		$	5,765			$	3,228			$	5,370			$	3,141

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)	2016			2015			2014
Advertising expense:
Aflac Japan		$	100		$	82		$	103
Aflac U.S.		124			129			126
Total advertising expense		$	224		$	211		$	229

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)	2016			2015			2014
Depreciation expense		$	48		$	44		$	47
Other amortization expense		6			6			8
Total depreciation and other amortization expense		$	54		$	50		$	55

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)	2016			2015			2014
Lease and rental expense:
Aflac Japan		$	53		$	46		$	52
Aflac U.S.		21			18			15
Other		1			1			1
Total lease and rental expense		$	75		$	65		$	68