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Horace Mann Educators HMN Supplemental & Group Benefits — 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 supplemental & group benefits — deferred policy acquisition costs?
- Horace Mann Educators (HMN) reported supplemental & group benefits — deferred policy acquisition costs of -$1.5M in Q2 2026.
- How has Horace Mann Educators's supplemental & group benefits — deferred policy acquisition costs changed year-over-year?
- Horace Mann Educators's supplemental & group benefits — deferred policy acquisition costs decreased by 25.0% year-over-year, from -$1.2M to -$1.5M.
- What does supplemental & group benefits — 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. These costs are deferred and amortized over the expected life of the policy to match expenses with the related revenue recognition.
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