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Horace Mann Educators HMN Life & Retirement — Deferred policy acquisition costs
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Where this comes from
Reported directly by Horace Mann Educators in its filing.
Tagged under the XBRL concept us-gaap:DeferredPolicyAcquisitionCostsPeriodIncreaseDecrease.
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 |
|---|---|---|---|---|---|
| Operating & admin expenses | 34.5 | 25.1 | 21.0 | 3.5 | 84.0 |
| 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 |
Item 1. Consolidated Financial Statements
FAQ
- What is Horace Mann Educators's life & retirement — deferred policy acquisition costs?
- Horace Mann Educators (HMN) reported life & retirement — deferred policy acquisition costs of -$6.4M in Q2 2026.
- How has Horace Mann Educators's life & retirement — deferred policy acquisition costs changed year-over-year?
- Horace Mann Educators's life & retirement — deferred policy acquisition costs decreased by 4.9% year-over-year, from -$6.1M to -$6.4M.
- What does life & retirement — deferred policy acquisition costs mean?
- Reflects the capitalized costs directly associated with the successful acquisition of new insurance policies, such as commissions and underwriting expenses. By deferring these costs, the company matches expenses with the revenue generated over the life of the policy. This metric is a key indicator of the company's investment in business growth and future revenue potential.
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