Schedule V - Valuation and Qualifying Accounts and Reserves

12 Months Ended

Dec. 31, 2014

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)				Balance at
	beginning		costs and		to other		Other		end
Description	of year		expenses		accounts		deductions (1)		of year
2014:
Investment asset valuation reserves:
Commercial mortgage loans	$	8	$	4	$	-	$	-	$	12
Allowance for doubtful accounts:
Premiums, accounts and notes receivable	$	43	$	53	$	5	$	-	$	101
Deferred tax asset valuation allowance	$	49	$	21	$	(21)	$	-	$	49
Reinsurance recoverables	$	4	$	-	$	-	$	-	$	4
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
(1) 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.