DEFERRED POLICY ACQUISITION COSTS AND INSURANCE EXPENSES (Tables)

12 Months Ended

Dec. 31, 2017

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.

	2017								2016
(In millions)	Japan				U.S.				Japan				U.S.
Deferred policy acquisition costs:
Balance, beginning of year		$	5,765			$	3,228			$	5,370			$	3,141
Capitalization		839				629				864				583
Amortization		(630		)		(502		)		(644		)		(497		)
Foreign currency translation and other		176				0				175				1
Balance, end of year		$	6,150			$	3,355			$	5,765			$	3,228

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)	2017			2016			2015
Advertising expense:
Aflac Japan		$	100		$	100		$	82
Aflac U.S.		110			124			129
Total advertising expense		$	210		$	224		$	211

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)	2017			2016			2015
Depreciation expense		$	50		$	48		$	44
Other amortization expense		3			6			6
Total depreciation and other amortization expense		$	53		$	54		$	50

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)	2017			2016			2015
Lease and rental expense:
Aflac Japan		$	52		$	53		$	46
Aflac U.S.		21			21			18
Other		2			1			1
Total lease and rental expense		$	75		$	75		$	65