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Horace Mann Educators HMN Life & Retirement — Deferred policy acquisition cost amortization
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Where this comes from
Reported directly by Horace Mann Educators in its filing.
Tagged under the XBRL concept us-gaap:DeferredPolicyAcquisitionCostAmortizationExpense.
The source filing: Horace Mann Educators’s 10-Q, filed August 7, 2026.
- Filed
- Aug 7, 2026, 12:31 PM EDT
- Fiscal quarter
- Q2 FY2026
- Calendar quarter
- Q2 2026
- Accession
- 0000850141-26-000033
| Line item | Property & Casualty | Life & Retirement | Supplemental & Group Benefits | Corporate & Other* | Totals |
|---|---|---|---|---|---|
| Commissions expense | 16.9 | 11.3 | 11.3 | — | 39.5 |
| Taxes, licenses and fees | 5.6 | 1.2 | 1.5 | 0.2 | 8.5 |
| Deferred policy acquisition costs | (24.9) | (6.4) | (1.5) | — | (32.8) |
| Deferred policy acquisition cost amortization | 25.3 | 6.2 | 0.5 | — | 32.0 |
| Interest expense | — | — | — | 9.6 | 9.6 |
| Total segment expenses | $184.8 | $122.5 | $65.8 | $13.3 | $386.4 |
| Pretax profit (loss) | $33.0 | $20.7 | $14.3 | $(10.8) | $57.2 |
| Income tax expense | 7.2 | 4.1 | 3.1 | (5.4) | 9.0 |
Item 1. Consolidated Financial Statements
FAQ
- What is Horace Mann Educators's life & retirement — deferred policy acquisition cost amortization?
- Horace Mann Educators (HMN) reported life & retirement — deferred policy acquisition cost amortization of $6.2M in Q2 2026.
- How has Horace Mann Educators's life & retirement — deferred policy acquisition cost amortization changed year-over-year?
- Horace Mann Educators's life & retirement — deferred policy acquisition cost amortization increased by 8.8% year-over-year, from $5.7M to $6.2M.
- What is the long-term trend for Horace Mann Educators's life & retirement — deferred policy acquisition cost amortization?
- Over 4 years (2021 to 2025), Horace Mann Educators's life & retirement — deferred policy acquisition cost amortization has grown at a 2.5% compound annual growth rate (CAGR), from $22M to $24.3M.
- What does life & retirement — deferred policy acquisition cost amortization mean?
- Represents the systematic expensing of previously capitalized acquisition costs over the expected life of the insurance contracts. This non-cash charge reflects the consumption of the asset created by initial sales efforts. Tracking this helps investors understand the timing of expense recognition relative to the underlying policy revenue.
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