DEFERRED POLICY ACQUISITION COSTS (Tables)

9 Months Ended

Sep. 30, 2023

Insurance [Abstract]

Schedule Of Deferred Policy Acquisition Costs

The following tables present a rollforward of deferred policy acquisition costs by reporting segment and disaggregated by product type.

	September 30, 2023
	Aflac Japan								Aflac U.S.
(In millions)	Cancer		Medical and Other Health		Life Insurance		Other		Accident		Disability		Critical Care		Hospital Indemnity		Dental/Vision		Life Insurance		Other		Total
Deferred policy acquisition costs:
Balance at December 31, 2022	$	3,035	$	2,161	$	525	$	55	$	904	$	613	$	1,304	$	418	$	88	$	135	$	1	$	9,239
Capitalization	247		93		26		7		109		90		122		60		7		43		0		804
Amortization expense	(139)		(80)		(26)		(2)		(103)		(84)		(102)		(48)		(9)		(18)		3		(608)
Foreign currency translation and   other	(352)		(244)		(58)		(7)		0		0		0		0		0		0		(3)		(664)
Balance at September 30, 2023	$	2,791	$	1,930	$	467	$	53	$	910	$	619	$	1,324	$	430	$	86	$	160	$	1	$	8,771

	December 31, 2022
	Aflac Japan								Aflac U.S.
(In millions)	Cancer		Medical and Other Health		Life Insurance		Other		Accident		Disability		Critical Care		Hospital Indemnity		Dental/Vision		Life Insurance		Other		Total
Deferred policy acquisition costs:
Balance at December 31, 2021	$	3,464	$	2,372	$	595	$	51	$	887	$	604	$	1,270	$	399	$	90	$	115	$	1	$	9,848
Capitalization	291		161		33		12		147		117		160		80		11		40		0		1,052
Amortization expense	(188)		(112)		(35)		(3)		(130)		(108)		(126)		(61)		(13)		(20)		4		(792)
Foreign currency translation and   other	(532)		(260)		(68)		(5)		0		0		0		0		0		0		(4)		(869)
Balance at December 31, 2022	$	3,035	$	2,161	$	525	$	55	$	904	$	613	$	1,304	$	418	$	88	$	135	$	1	$	9,239