Deferred Policy Acquisition and Sales Inducement Costs (Tables)

12 Months Ended

Dec. 31, 2015

Deferred Policy Acquisition and Sales Inducement Costs

Schedule of deferred policy acquisition costs

Deferred policy acquisition costs for the years ended December 31 are as follows:

($ in millions)	2015
	Allstate Financial			Property-Liability			Total
Balance, beginning of year	$	1,705		$	1,820		$	3,525
Acquisition costs deferred	285			4,311			4,596
Amortization charged to income	(262		)	(4,102		)	(4,364		)
Effect of unrealized gains and losses	104			—			104
Balance, end of year	$	1,832		$	2,029		$	3,861
	2014
	Allstate Financial			Property-Liability			Total
Balance, beginning of year	$	1,747		$	1,625		$	3,372
Classified as held for sale, beginning balance	743			—			743
Total, including those classified as held for sale	2,490			1,625			4,115
Acquisition costs deferred	280			4,070			4,350
Amortization charged to income	(260		)	(3,875		)	(4,135		)
Effect of unrealized gains and losses	(98		)	—			(98		)
Sold in LBL disposition	(707		)	—			(707		)
Balance, end of year	$	1,705		$	1,820		$	3,525
	2013
	Allstate Financial			Property-Liability			Total
Balance, beginning of year	$	2,225		$	1,396		$	3,621
Acquisition costs deferred	364			3,903			4,267
Amortization charged to income	(328		)	(3,674		)	(4,002		)
Effect of unrealized gains and losses	229			—			229
Classified as held for sale	(743		)	—			(743		)
Balance, end of year	$	1,747		$	1,625		$	3,372

Schedule of DSI activity for Allstate Financial

DSI activity for Allstate Financial, which primarily relates to fixed annuities and interest-sensitive life contracts, for the years ended December 31 was as follows:

($ in millions)	2015			2014			2013
Balance, beginning of year	$	44		$	42		$	41
Classified as held for sale, beginning balance	—			28			—
Total, including those classified as held for sale	44			70			41
Sales inducements deferred	3			4			24
Amortization charged to income	(4		)	(4		)	(7		)
Effect of unrealized gains and losses	2			(3		)	12
Sold in LBL disposition	—			(23		)	—
Classified as held for sale, ending balance	—			—			(28		)
Balance, end of year	$	45		$	44		$	42