Deferred Acquisition Costs and Deferred Sales Inducement Costs (Tables)

9 Months Ended

Sep. 30, 2011

Deferred Acquisition Costs and Deferred Sales Inducement Costs

Schedule of balances of and changes in DAC

	2011			2010
	(in millions)
Balance at January 1	$	4,619		$	4,334
Capitalization of acquisition costs	367			375
Amortization, excluding the impact of valuation assumptions review	(521		)	(366		)
Amortization impact of valuation assumptions review	(51		)	323
Impact of change in net unrealized securities gains	(90		)	(229		)
Balance at September 30	$	4,324		$	4,437

Schedule of balances of and changes in DSIC, included in other assets on the Consolidated Balance Sheets

	2011			2010
	(in millions)
Balance at January 1	$	545		$	524
Capitalization of sales inducement costs	7			32
Amortization, excluding the impact of valuation assumptions review	(69		)	(43		)
Amortization impact of valuation assumptions review	(11		)	52
Impact of change in net unrealized securities gains	(9		)	(34		)
Balance at September 30	$	463		$	531