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DEFERRED POLICY ACQUISITION COSTS AND INSURANCE EXPENSES
 12 Months Ended
Dec. 31, 2021
Deferred Policy Acquisition Costs Disclosures [Abstract]  
DEFERRED POLICY ACQUISITION COSTS AND INSURANCE EXPENSES DEFERRED POLICY ACQUISITION COSTS AND INSURANCE EXPENSESConsolidated policy acquisition costs deferred were $1.1 billion in 2021, compared with $1.2 billion in 2020 and $1.5 billion in 2019. The following table presents a rollforward of deferred policy acquisition costs by segment for the years ended December 31.
  20212020
(In millions)JapanU.S.JapanU.S.
Deferred policy acquisition costs:
Balance, beginning of year$6,991 $3,450 $6,584 $3,544 
Capitalization593 470 665 486 
Amortization(653)(517)(644)(570)
Foreign currency translation and other(698)(111)386 (10)
Balance, end of year$6,233 $3,292 $6,991 $3,450 
Commissions deferred as a percentage of total acquisition costs deferred were 71% in 2021, compared with 77% in 2020 and 74% in 2019.

Personnel, compensation and benefit expenses as a percentage of insurance expenses were 57% in 2021, compared with 59% in 2020 and 57% in 2019. 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)202120202019
Advertising expense:
Aflac Japan$91 $72 $101 
Aflac U.S.138 112 118 
          Total advertising expense$229 $184 $219 

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)202120202019
Depreciation expense$39 $36 $40 
Other amortization expense6 5 1 
          Total depreciation and other amortization expense$45 $41 $41