Deferred Acquisition Costs and Deferred Sales Inducement Costs (Tables)

3 Months Ended

Mar. 31, 2018

Deferred Charges, Insurers [Abstract]

Schedule of balances of and changes in DAC [Table Text Block]

The balances of and changes in deferred acquisition costs (“DAC”) were as follows:

	2018			2017
	(in millions)
Balance at January 1	$	2,676		$	2,648
Capitalization of acquisition costs	79			67
Amortization	(92		)	(72		)
Impact of change in net unrealized securities (gains) losses	55			—
Balance at March 31	$	2,718		$	2,643

Schedule of balances of and changes in DSIC [Table Text Block]

The balances of and changes in deferred sales inducement costs (“DSIC”), which is included in other assets, were as follows:

	2018			2017
	(in millions)
Balance at January 1	$	276		$	302
Capitalization of sales inducement costs	1			2
Amortization	(11		)	(9		)
Impact of change in net unrealized securities (gains) losses	9			—
Balance at March 31	$	275		$	295