Cincinnati Financial CINF Personal Insurance — Deferred policy acquisition costs

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Questions, answered.

What is Cincinnati Financial's personal insurance — deferred policy acquisition costs?

Cincinnati Financial (CINF) reported personal insurance — deferred policy acquisition costs of $320M in Q4 2025.

How has Cincinnati Financial's personal insurance — deferred policy acquisition costs changed year-over-year?

Cincinnati Financial's personal insurance — deferred policy acquisition costs increased by 15.9% year-over-year, from $276M to $320M.

What does personal insurance — deferred policy acquisition costs mean?

This represents the portion of acquisition costs, such as commissions and premium taxes, that are capitalized and amortized over the life of the insurance policy. It reflects the timing difference between when costs are incurred and when the related premium revenue is earned. This accounting treatment ensures that expenses are matched with the corresponding revenue.