Lincoln National LNC Life Insurance — Amortization of DAC and VOBA
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Where this comes from
Reported directly by Lincoln National in its filing.
Tagged under the XBRL concept us-gaap:SupplementaryInsuranceInformationAmortizationOfDeferredPolicyAcquisitionCosts.
The official record: Lincoln National’s 10-K, filed February 19, 2026, on SEC EDGAR. View the filing →
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Questions, answered.
- What is Lincoln National's life insurance — amortization of DAC and VOBA?
- Lincoln National (LNC) reported life insurance — amortization of DAC and VOBA of $127.75M in Q4 2025.
- How has Lincoln National's life insurance — amortization of DAC and VOBA changed year-over-year?
- Lincoln National's life insurance — amortization of DAC and VOBA increased by 1.6% year-over-year, from $125.75M to $127.75M.
- What is the long-term trend for Lincoln National's life insurance — amortization of DAC and VOBA?
- Over 4 years (2021 to 2025), Lincoln National's life insurance — amortization of DAC and VOBA has grown at a 1.8% compound annual growth rate (CAGR), from $476M to $511M.
- What does life insurance — amortization of DAC and VOBA mean?
- The systematic expensing of deferred acquisition costs (DAC) and the value of business acquired (VOBA) over the life of the insurance contracts. This reflects the allocation of upfront costs incurred to acquire new policies against the revenue generated over time.