DEFERRED POLICY ACQUISITION COSTS AND INSURANCE EXPENSES (Tables)

12 Months Ended

Dec. 31, 2019

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.

	2019								2018
(In millions)	Japan				U.S.				Japan				U.S.
Deferred policy acquisition costs:
Balance, beginning of year		$	6,384			$	3,491			$	6,150			$	3,355
Capitalization		825				626				833				669
Amortization		(709		)		(573		)		(710		)		(534		)
Foreign currency translation and other		84				0				111				1
Balance, end of year		$	6,584			$	3,544			$	6,384			$	3,491

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)	2019			2018			2017
Advertising expense:
Aflac Japan		$	101		$	108		$	100
Aflac U.S.		118			110			110
Total advertising expense		$	219		$	218		$	210

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)	2019			2018			2017
Depreciation expense		$	40		$	48		$	50
Other amortization expense		1			1			3
Total depreciation and other amortization expense		$	41		$	49		$	53