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Aflac AFL Medical and other health — Deferred policy acquisition costs
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Where this comes from
Reported directly by Aflac in its filing.
Tagged under the XBRL concept us-gaap:DeferredPolicyAcquisitionCosts.
The source filing: Aflac’s 10-Q, filed August 7, 2026.
- Filed
- Aug 7, 2026, 9:18 AM EDT
- Fiscal quarter
- Q2 FY2026
- Calendar quarter
- Q2 2026
- Accession
- 0001628280-26-054618
| (In millions) | Aflac Japan / Cancer | Aflac Japan / Medicaland Other Health | Aflac Japan / Life Insurance | Aflac Japan / Other | Aflac U.S. / Accident | Aflac U.S. / Disability | Aflac U.S. / Critical Care | Aflac U.S. / Hospital Indemnity | Aflac U.S. / Dental/Vision | Aflac U.S. / Life Insurance | Aflac U.S. / Other | Total |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Deferred policy acquisition costs: | ||||||||||||
| Balance at December 31, 2025 | $2,965 | $1,840 | $446 | $51 | $909 | $641 | $1,355 | $463 | $87 | $277 | $0 | $9,034 |
| Capitalization | 168 | 49 | 23 | 1 | 64 | 58 | 75 | 40 | 6 | 62 | 0 | 546 |
| Amortization expense | (91) | (45) | (16) | (2) | (73) | (61) | (81) | (40) | (6) | (24) | 0 | (439) |
| Foreign currency translation and other | (109) | (67) | (16) | (1) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | (193) |
| Balance at June 30, 2026 | $2,933 | $1,777 | $437 | $49 | $900 | $638 | $1,349 | $463 | $87 | $315 | $0 | $8,948 |
Item 1. Financial Statements (Unaudited)
FAQ
- What is Aflac's medical and other health — deferred policy acquisition costs?
- Aflac (AFL) reported medical and other health — deferred policy acquisition costs of $1.78B in Q2 2026.
- How has Aflac's medical and other health — deferred policy acquisition costs changed year-over-year?
- Aflac's medical and other health — deferred policy acquisition costs decreased by 11.1% year-over-year, from $2B to $1.78B.
- What is the long-term trend for Aflac's medical and other health — deferred policy acquisition costs?
- Over 2 years (2023 to 2025), Aflac's medical and other health — deferred policy acquisition costs has grown at a -2.4% compound annual growth rate (CAGR), from $8.11B to $7.72B.
- What does medical and other health — deferred policy acquisition costs mean?
- Represents the unamortized portion of costs directly related to the acquisition of new insurance policies, such as commissions and underwriting expenses. These costs are capitalized and amortized over the expected life of the policy to match expenses with related premium revenues.
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