Products & Services · Deferred policy acquisition costs
Critical care — Deferred policy acquisition costs
Aflac Critical care — Deferred policy acquisition costs decreased by 0.2% to $1.35B in Q1 2026 compared to the prior quarter. Year-over-year, this metric grew by 0.4%, from $1.35B to $1.35B. Over 2 years (FY 2023 to FY 2025), Critical care — Deferred policy acquisition costs shows relatively stable performance with a 1.0% CAGR.
Analysis
StatementSegment
CategoryEfficiency
SignalContext dependent
VolatilityModerate
First reportedQ4 2021
Last reportedQ1 2026
Rolls up toDeferred policy acquisition costs
How to read this metric
An increase suggests higher investment in new business growth, while a decrease may indicate lower sales volume or faster amortization.
Detailed definition
Represents the unamortized portion of costs directly associated with acquiring new insurance policies, such as commissio...
Peer comparison
Standard in insurance accounting; peers report this as Deferred Acquisition Costs (DAC).
Metric ID:
afl_segment_critical_care_deferred_policy_acquisition_costsHistorical Data
15 periods
| Q4 '21 | 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 | $1.27B | $1.30B | $1.31B | $1.32B | $1.32B | $1.34B | $1.34B | $1.34B | $1.34B | $1.35B | $1.35B | $1.35B | $1.35B | $1.36B | $1.35B |
| QoQ Change | — | +2.7% | +0.5% | +0.5% | +0.5% | +0.9% | +0.1% | +0.2% | +0.1% | +0.5% | -0.1% | +0.1% | -0.1% | +0.5% | -0.2% |
| YoY Change | — | +2.7% | — | — | — | +2.5% | +2.0% | +1.7% | +1.3% | +0.9% | +0.7% | +0.7% | +0.5% | +0.5% | +0.4% |
Range$1.27B – $1.36B
CAGR+1.8%
Avg YoY Growth+1.3%
Median YoY Growth+0.9%
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Frequently Asked Questions
- What is Aflac's critical care — deferred policy acquisition costs?
- Aflac (AFL) reported critical care — deferred policy acquisition costs of $1.35B in Q1 2026.
- How has Aflac's critical care — deferred policy acquisition costs changed year-over-year?
- Aflac's critical care — deferred policy acquisition costs increased by 0.4% year-over-year, from $1.35B to $1.35B.
- What is the long-term trend for Aflac's critical care — deferred policy acquisition costs?
- Over 2 years (2023 to 2025), Aflac's critical care — deferred policy acquisition costs has grown at a 1.0% compound annual growth rate (CAGR), from $5.29B to $5.40B.
- What does critical care — deferred policy acquisition costs mean?
- The portion of policy acquisition costs that has not yet been expensed.