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DEFERRED POLICY ACQUISITION COSTS AND INSURANCE EXPENSES
 12 Months Ended
Dec. 31, 2022
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 $1.1 billion in 2022, compared with $1.1 billion in 2021 and $1.2 billion in 2020. The following table presents a rollforward of deferred policy acquisition costs by segment for the years ended December 31.
  20222021
(In millions)JapanU.S.JapanU.S.
Deferred policy acquisition costs:
Balance, beginning of year$6,233 $3,292 $6,991 $3,450 
Capitalization498 556 593 470 
Amortization(547)(605)(653)(517)
Foreign currency translation and other(829)(5)(698)(111)
Balance, end of year$5,355 $3,238 $6,233 $3,292 
Commissions deferred as a percentage of total acquisition costs deferred were 68% in 2022, compared with 71% in 2021 and 77% in 2020.

Personnel, compensation and benefit expenses as a percentage of insurance expenses were 60% in 2022, compared with 57% in 2021 and 59% in 2020. 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)202220212020
Advertising expense:
Aflac Japan$77 $91 $72 
Aflac U.S.127 138 112 
          Total advertising expense$204 $229 $184 

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)202220212020
Depreciation expense$40 $39 $36 
Other amortization expense5 6 5 
          Total depreciation and other amortization expense$45 $45 $41