Aflac Dental/vision — Amortization of deferred policy acquisition costs remained flat by 0.0% to $3.00M in Q1 2026 compared to the prior quarter. Year-over-year, this metric was flat by 0.0%, from $3.00M to $3.00M. Over 3 years (FY 2022 to FY 2025), Dental/vision — Amortization of deferred policy acquisition costs shows relatively stable performance with a -2.6% CAGR.
An increase reflects the aging of the policy portfolio or higher historical acquisition activity, while a decrease may indicate a shrinking portfolio or lower past sales.
This represents the systematic recognition of previously capitalized acquisition costs as expenses in the income stateme...
Standard amortization expense for DAC, comparable across the life and health insurance industry.
afl_segment_dental_vision_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 | $3.25M | $3.25M | $3.25M | $3.25M | $3.00M | $3.00M | $3.00M | $3.00M | $4.00M | $2.00M | $3.00M | $3.00M | $3.00M | $3.00M | $3.00M | $3.00M | $3.00M |
| QoQ Change | — | +0.0% | +0.0% | +0.0% | -7.7% | +0.0% | +0.0% | +0.0% | +33.3% | -50.0% | +50.0% | +0.0% | +0.0% | +0.0% | +0.0% | +0.0% | +0.0% |
| YoY Change | — | — | — | — | -7.7% | -7.7% | -7.7% | -7.7% | +33.3% | -33.3% | +0.0% | +0.0% | -25.0% | +50.0% | +0.0% | +0.0% | +0.0% |