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DEFERRED POLICY ACQUISITION COSTS AND VALUE OF BUSINESS ACQUIRED (Tables)
 12 Months Ended
Dec. 31, 2017
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]  
Changes in deferred policy acquisition costs
Changes in deferred policy acquisition costs at December 31, 2017 and 2016 were as follows:
 
December 31,
 
2017
 
2016
 
(in millions)
Balance, beginning of year
$
353

 
$
351

Capitalization of commissions, sales and issue expenses
109

 
103

Amortization
(71
)
 
(101
)
Change in unrealized investment gains and losses
(8
)
 
—

Balance, End of Year
$
383

 
$
353