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Deferred Acquisition Costs and Deferred Sales Inducement Costs (Tables)
 9 Months Ended
Sep. 30, 2016
Deferred Acquisition Costs and Deferred Sales Inducement Costs  
Schedule of balances of and changes in DAC [Table Text Block]
The balances of and changes in DAC were as follows:
 
2016
 
2015
 
(in millions)
Balance at January 1
$
2,725

 
$
2,608

Capitalization of acquisition costs
274

(1) 
264

Amortization, excluding the impact of valuation assumptions review
(279
)
 
(296
)
Amortization, impact of valuation assumptions review
(81
)
 
(6
)
Impact of change in net unrealized securities (gains) losses
(105
)
 
64

Balance at September 30
$
2,534

 
$
2,634


(1) Includes a $27 million benefit related to the write-off of the deferred reinsurance liability in connection with the loss recognition on LTC business.
Schedule of balances of and changes in DSIC [Table Text Block]
The balances of and changes in DSIC, which is included in other assets, were as follows:
 
2016
 
2015
 
(in millions)
Balance at January 1
$
335

 
$
362

Capitalization of sales inducement costs
4

 
3

Amortization, excluding the impact of valuation assumptions review
(32
)
 
(44
)
Amortization, impact of valuation assumptions review
4

 
1

Impact of change in net unrealized securities (gains) losses
(14
)
 
10

Balance at September 30
$
297

 
$
332