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Deferred Acquisition Costs and Deferred Sales Inducement Costs (Tables)
 9 Months Ended
Sep. 30, 2017
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:
 
2017
 
2016
 
(in millions)
Balance at January 1
$
2,648

 
$
2,730

(1) 
Capitalization of acquisition costs
220

 
274

(2) 
Amortization, excluding the impact of valuation assumptions review
(201
)
 
(279
)
 
Amortization, impact of valuation assumptions review
12

 
(81
)
 
Impact of change in net unrealized securities (gains) losses
(18
)
 
(105
)
 
Balance at September 30
$
2,661

 
$
2,539

(1) 

(1) 
DAC balances were restated for the correction of commission expense accrual for certain insurance and annuity products in the fourth quarter of 2016. See Note 1 in the 2016 10-K.
(2) 
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:
 
2017
 
2016
(in millions)
Balance at January 1
$
302

 
$
335

Capitalization of sales inducement costs
3

 
4

Amortization, excluding the impact of valuation assumptions review
(26
)
 
(32
)
Amortization, impact of valuation assumptions review
(1
)
 
4

Impact of change in net unrealized securities (gains) losses
1

 
(14
)
Balance at September 30
$
279

 
$
297