American International Group Amortization of deferred policy acquisition costs decreased by 2.9% to $824.00M in Q1 2026 compared to the prior quarter. Year-over-year, this metric declined by 0.1%, from $825.00M to $824.00M. Over 4 years (FY 2021 to FY 2025), Amortization of deferred policy acquisition costs shows a downward trend with a -7.1% CAGR. This is a positive signal — lower values indicate better performance for this metric.
High amortization relative to premiums may indicate high acquisition costs or a shift in the mix of business toward products with longer-term expense recognition.
The amortization expense related to costs incurred to acquire new insurance contracts, such as commissions and underwrit...
Standard accounting practice for insurance companies under GAAP.
other_deferred_policy_acquisition_costs_and_present_valu_c0ea43| Q2 '21 | Q3 '21 | Q4 '21 | 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 | $915.00M | $1.26B | $1.05B | $1.14B | $1.12B | $1.17B | $122.00M | $1.29B | $933.00M | $922.00M | $623.00M | $838.00M | $842.00M | $863.00M | $882.00M | $825.00M | $847.00M | $850.00M | $849.00M | $824.00M |
| QoQ Change | — | +37.7% | -17.1% | +8.8% | -1.8% | +4.8% | -89.6% | +959.8% | -27.8% | -1.2% | -32.4% | +34.5% | +0.5% | +2.5% | +2.2% | -6.5% | +2.7% | +0.4% | -0.1% | -2.9% |
| YoY Change | — | — | — | — | +22.0% | -7.1% | -88.3% | +13.7% | -16.4% | -21.2% | +410.7% | -35.2% | -9.8% | -6.4% | +41.6% | -1.6% | +0.6% | -1.5% | -3.7% | -0.1% |
| Segment | Q2 '24 | Q3 '24 | Q4 '24 | Q1 '25 | Q2 '25 | Q3 '25 | Q4 '25 | Q1 '26 |
|---|---|---|---|---|---|---|---|---|
| Global Personal | $402.00M | $398.00M | $407.00M | $353.00M | $371.00M | $345.00M | $338.00M | $327.00M |
| International Commercial | $250.00M | $259.00M | $265.00M | $245.00M | $269.00M | $285.00M | $289.00M | $278.00M |
| North America Commercial | $189.00M | $206.00M | $209.00M | $227.00M | $206.00M | $221.00M | $208.00M | $213.00M |
| Total | $842.00M | $863.00M | $882.00M | $825.00M | $847.00M | $850.00M | $849.00M | $824.00M |
General Insurance, Life and Retirement are derived from annual filings.