Schedule V - Valuation and Qualifying Accounts and Reserves

12 Months Ended

Dec. 31, 2013

Valuation and Qualifying Accounts and Reserves [Abstract]

Valuation and Qualifying Accounts and Reserves

CIGNA CORPORATION AND SUBSIDIARIES

SCHEDULE V

VALUATION AND QUALIFYING ACCOUNTS AND RESERVES

(in millions)

			Charged		Charged
	Balance at		(Credited) to		(Credited)
	beginning		costs and		to other		Other		Balance at end
Description	of period		expenses		accounts (1)		deductions (2)		of period
2013:
Investment asset valuation reserves:
Commercial mortgage loans	$	7	$	4	$	-	$	(3)	$	8
Allowance for doubtful accounts:
Premiums, accounts and notes receivable	$	51	$	-	$	(2)	$	(6)	$	43
Deferred tax asset valuation allowance	$	42	$	7	$	-	$	-	$	49
Reinsurance recoverables	$	4	$	-	$	-	$	-	$	4
2012:
Investment asset valuation reserves:
Commercial mortgage loans	$	19	$	10	$	-	$	(22)	$	7
Allowance for doubtful accounts:
Premiums, accounts and notes receivable	$	45	$	4	$	1	$	1	$	51
Deferred tax asset valuation allowance	$	45	$	4	$	(7)	$	-	$	42
Reinsurance recoverables	$	5	$	(1)	$	-	$	-	$	4
2011:
Investment asset valuation reserves:
Commercial mortgage loans	$	12	$	16	$	-	$	(9)	$	19
Allowance for doubtful accounts:
Premiums, accounts and notes receivable	$	49	$	4	$	(1)	$	(7)	$	45
Deferred tax asset valuation allowance	$	26	$	4	$	15	$	-	$	45
Reinsurance recoverables	$	10	$	(5)	$	-	$	-	$	5
(1) 2011 increase to deferred tax asset valuation allowance reflected effects of the acquisition of First Assist in November 2011.
(2) Amounts for commercial mortgage loans primarily reflect charge-offs upon sales and repayments, as well as transfers to foreclosed real estate. 2012 amount also includes restructures reclassified to Other Long-term Investments.