DEFERRED POLICY ACQUISITION COSTS AND INSURANCE EXPENSES (Tables)

12 Months Ended

Dec. 31, 2018

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.

	2018								2017
(In millions)	Japan				U.S.				Japan				U.S.
Deferred policy acquisition costs:
Balance, beginning of year		$	6,150			$	3,355			$	5,765			$	3,228
Capitalization		833				669				839				629
Amortization		(710		)		(534		)		(630		)		(502		)
Foreign currency translation and other		111				1				176				0
Balance, end of year		$	6,384			$	3,491			$	6,150			$	3,355

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)	2018			2017			2016
Advertising expense:
Aflac Japan		$	108		$	100		$	100
Aflac U.S.		110			110			124
Total advertising expense		$	218		$	210		$	224

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)	2018			2017			2016
Depreciation expense		$	48		$	50		$	48
Other amortization expense		1			3			6
Total depreciation and other amortization expense		$	49		$	53		$	54

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)	2018			2017			2016
Lease and rental expense:
Aflac Japan		$	53		$	52		$	53
Aflac U.S.		16			21			21
Other		4			2			1
Total lease and rental expense		$	73		$	75		$	75