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Horace Mann Educators HMN Property & Casualty — 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 property & casualty — deferred policy acquisition costs?
- Horace Mann Educators (HMN) reported property & casualty — deferred policy acquisition costs of -$24.9M in Q2 2026.
- How has Horace Mann Educators's property & casualty — deferred policy acquisition costs changed year-over-year?
- Horace Mann Educators's property & casualty — deferred policy acquisition costs decreased by 0.8% year-over-year, from -$24.7M to -$24.9M.
- What does property & casualty — deferred policy acquisition costs mean?
- Reflects the capitalized costs directly associated with the successful acquisition of new or renewed insurance policies, such as commissions and underwriting expenses. These costs are deferred on the balance sheet and amortized over the life of the related insurance contracts. This metric indicates the level of investment in business growth and future revenue generation.
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