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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Schedule of Impact from Adoption on Statement of Earnings (Details) - USD ($)
$ in Millions
3 Months Ended 9 Months Ended 12 Months Ended
Sep. 30, 2022
Jun. 30, 2022
Mar. 31, 2022
Sep. 30, 2021
Jun. 30, 2021
Mar. 31, 2021
Sep. 30, 2022
Sep. 30, 2021
Dec. 31, 2021
Revenues:                  
Net earned premiums, principally supplemental health insurance $ 3,651     $ 4,372     $ 11,679 $ 13,406  
Net investment income 920     991     2,760 2,908  
Net investment gains (losses) 199     (171)     885 224  
Other income (loss) 50     45     168 132  
Total revenues 4,820     5,237     15,492 16,670  
Benefits and expenses:                  
Benefits and claims, net 2,340     2,609     7,125 7,996  
Acquisition and operating expenses:                  
Amortization of deferred policy acquisition costs 268     278     858 869  
Insurance commissions 267     311     846 952  
Insurance and other expenses [1] 783     869     2,412 2,582  
Interest expense 59     57     171 181  
Total acquisition and operating expenses 1,377     1,515     4,287 4,584  
Total benefits and expenses 3,717     4,124     11,412 12,580  
Earnings before income taxes 1,103     1,113     4,080 4,090  
Income taxes (493)     225     64 804  
Net earnings $ 1,596 $ 1,388 $ 1,032 $ 888 $ 1,105 $ 1,293 $ 4,016 $ 3,286  
Accounting Standards Update 2018-12 | Pro Forma                  
Revenues:                  
Net earned premiums, principally supplemental health insurance [2]                 $ 17,095
Net investment income                 3,818
Net investment gains (losses)                 468
Other income (loss)                 173
Total revenues                 21,554
Benefits and expenses:                  
Benefits and claims, excluding reserve remeasurement (gains) losses [2],[3]                 10,623
Reserve remeasurement (gains) losses [4]                 (147)
Benefits and claims, net                 10,476
Acquisition and operating expenses:                  
Amortization of deferred policy acquisition costs [5]                 835
Insurance commissions                 1,256
Insurance and other expenses [6]                 3,541
Interest expense                 238
Total acquisition and operating expenses                 5,870
Total benefits and expenses                 16,346
Earnings before income taxes                 5,208
Income taxes [7]                 977
Net earnings                 4,231
Accounting Standards Update 2018-12 | As Previously Reported | Pro Forma                  
Revenues:                  
Net earned premiums, principally supplemental health insurance [2]                 17,647
Net investment income                 3,818
Net investment gains (losses)                 468
Other income (loss)                 173
Total revenues                 22,106
Benefits and expenses:                  
Benefits and claims, excluding reserve remeasurement (gains) losses [2],[3]                 10,576
Reserve remeasurement (gains) losses [4]                 0
Benefits and claims, net                 10,576
Acquisition and operating expenses:                  
Amortization of deferred policy acquisition costs [5]                 1,170
Insurance commissions                 1,256
Insurance and other expenses [6]                 3,544
Interest expense                 238
Total acquisition and operating expenses                 6,208
Total benefits and expenses                 16,784
Earnings before income taxes                 5,322
Income taxes [7]                 997
Net earnings                 4,325
Accounting Standards Update 2018-12 | Transition Adjustments | Pro Forma                  
Revenues:                  
Net earned premiums, principally supplemental health insurance [2]                 (552)
Net investment income                 0
Net investment gains (losses)                 0
Other income (loss)                 0
Total revenues                 (552)
Benefits and expenses:                  
Benefits and claims, excluding reserve remeasurement (gains) losses [2],[3]                 47
Reserve remeasurement (gains) losses [4]                 (147)
Benefits and claims, net                 (100)
Acquisition and operating expenses:                  
Amortization of deferred policy acquisition costs [5]                 (335)
Insurance commissions                 0
Insurance and other expenses [6]                 (3)
Interest expense                 0
Total acquisition and operating expenses                 (338)
Total benefits and expenses                 (438)
Earnings before income taxes                 (114)
Income taxes [7]                 (20)
Net earnings                 (94)
Accounting Standards Update 2018-12 | Revision of Prior Period, Accounting Standards Update, Adjustment | Pro Forma                  
Revenues:                  
Net earned premiums, principally supplemental health insurance                 (63)
Benefits and expenses:                  
Benefits and claims, net                 $ (63)
[1] Includes expense of $48 in the nine-month period ended September 30, 2021 for the early extinguishment of debt.
[2] Adjustment reflects a $489 increase in the deferred profit liability on limited-payment products under the updated standard combined with the reclassification of a $63 increase in deferred profit liability previously reported in benefits and claims and reclassified to net earned premiums in conjunction with adoption of the updated standard.
[3] Adjustment reflects 2021 activity for the effect of calculating benefits using revised net premium ratios and best estimate future cash flow projections, excluding reserve remeasurement impacts.
[4] Adjustment reflects the reserve remeasurement on the liability for future policy benefits due to applying revised net premium ratios based on updated historical actuals and revised assumptions to past periods each quarter under the updated standard.
[5] Adjustment reflects a decrease in DAC amortization due to DAC assets being amortized over the expected life of a contract and no interest accretion recorded under the updated standard.
[6] Adjustment reflects 2021 activity for the change in accrued claim adjustment expenses that are included in benefits and claims as a component of the integrated reserve under the updated standard.
[7] Adjustment reflects a decrease in income tax expense associated with the decrease in pretax earnings.