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DEFERRED POLICY ACQUISITION COSTS AND INSURANCE EXPENSES
 12 Months Ended
Dec. 31, 2020
Deferred Policy Acquisition Costs Disclosures [Abstract]  
DEFERRED POLICY ACQUISITION COSTS AND INSURANCE EXPENSES DEFERRED POLICY ACQUISITION COSTS AND INSURANCE EXPENSES
Consolidated policy acquisition costs deferred were $1.2 billion in 2020, compared with $1.5 billion in both 2019 and 2018. The following table presents a rollforward of deferred policy acquisition costs by segment for the years ended December 31.
  20202019
(In millions)JapanU.S.JapanU.S.
Deferred policy acquisition costs:
Balance, beginning of year$6,584 $3,544 $6,384 $3,491 
Capitalization665 486 825 626 
Amortization(644)(570)(709)(573)
Foreign currency translation and other386 (10)84 0 
Balance, end of year$6,991 $3,450 $6,584 $3,544 
Commissions deferred as a percentage of total acquisition costs deferred were 77% in 2020, compared with 74% in 2019 and 72% in 2018.

Personnel, compensation and benefit expenses as a percentage of insurance expenses were 59% in 2020, compared with 57% in 2019 and 54% in 2018. 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)202020192018
Advertising expense:
Aflac Japan$72 $101 $108 
Aflac U.S.112 118 110 
          Total advertising expense$184 $219 $218 

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)202020192018
Depreciation expense$36 $40 $48 
Other amortization expense5 1 1 
          Total depreciation and other amortization expense$41 $41 $49