Basis of Presentation (Tables)

3 Months Ended

Mar. 31, 2012

Basis of Presentation

Effect of adopting the updated accounting standard for deferred acquisition costs

	Three Months Ended March 31, 2011
	Previously
	Reported			Effect of Change			As Adjusted
	(in millions)
Revenues
Total net revenues	$	2,532		$	—		$	2,532
Expenses
Distribution expenses	619			15			634
Interest credited to fixed accounts	207			1			208
Benefits, claims, losses and settlement expenses	382			1			383
Amortization of deferred acquisition costs	116			(41		)	75
Interest and debt expense	75			—			75
General and administrative expense	746			25			771
Total expenses	2,145			1			2,146
Income from continuing operations before income tax provision	387			(1		)	386
Income tax provision	93			(1		)	92
Income from continuing operations	294			—			294
Loss from discontinued operations, net of tax	(71		)	—			(71		)
Net income	223			—			223
Less: Net loss attributable to noncontrolling interests	(18		)	—			(18		)
Net income attributable to Ameriprise Financial	$	241		$	—		$	241

	December 31, 2011
	Previously
	Reported		Effect of Change			As Adjusted
	(in millions)
Assets
Deferred acquisition costs	$	4,402	$	(1,962	)	$	2,440
Other assets	7,468		283			7,751
Total assets	133,986		(1,679		)	132,307
Liabilities and Equity
Liabilities:
Future policy benefits and claims	31,723		(13		)	31,710
Other liabilities	5,432		(399		)	5,033
Total liabilities	123,025		(412		)	122,613
Equity:
Retained earnings	6,983		(1,380		)	5,603
Accumulated other comprehensive income, net of tax	638		113			751
Total equity	10,961		(1,267		)	9,694
Total liabilities and equity	$	133,986	$	(1,679	)	$	132,307

	December 31, 2010
	Previously
	Reported		Effect of Change			As Adjusted
	(in millions)
Retained earnings	$	6,190	$	(1,420	)	$	4,770
Accumulated other comprehensive income, net of tax	565		85			650
Total equity	$	11,285	$	(1,335	)	$	9,950