Aflac Accident — Amortization of deferred policy acquisition costs increased by 2.8% to $37.00M in Q1 2026 compared to the prior quarter. Year-over-year, this metric grew by 2.8%, from $36.00M to $37.00M. Over 3 years (FY 2022 to FY 2025), Accident — Amortization of deferred policy acquisition costs shows relatively stable performance with a 3.2% CAGR.
Increasing amortization often follows periods of high sales growth, while decreasing levels may signal a slowdown in new business acquisition.
The periodic expense recognized in the income statement as the capitalized acquisition costs are systematically charged...
Standard expense recognition metric for insurance firms with long-duration products.
afl_segment_accident_amortization_of_deferred_policy_acquisition_costs| Q1 '22 | Q2 '22 | Q3 '22 | Q4 '22 | Q1 '23 | Q2 '23 | Q3 '23 | Q4 '23 | Q1 '24 | Q2 '24 | Q3 '24 | Q4 '24 | Q1 '25 | Q2 '25 | Q3 '25 | Q4 '25 | Q1 '26 | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Value | $32.50M | $32.50M | $32.50M | $32.50M | $34.00M | $35.00M | $34.00M | $35.00M | $36.00M | $36.00M | $35.00M | $36.00M | $36.00M | $36.00M | $35.00M | $36.00M | $37.00M |
| QoQ Change | — | +0.0% | +0.0% | +0.0% | +4.6% | +2.9% | -2.9% | +2.9% | +2.9% | +0.0% | -2.8% | +2.9% | +0.0% | +0.0% | -2.8% | +2.9% | +2.8% |
| YoY Change | — | — | — | — | +4.6% | +7.7% | +4.6% | +7.7% | +5.9% | +2.9% | +2.9% | +2.9% | +0.0% | +0.0% | +0.0% | +0.0% | +2.8% |