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Lincoln National LNC Traditional Life — Interest accretion

Other segment segments

UL and Other
$248M+8.8%
Group Protection
$55M+10.0%
Payout Annuities
$22M0.0%

Similar metrics at other companies

Fidelity National Financial logo
FNFTraditional Life — Interest accretion rate
2.4%0.0pp
Fidelity National Financial logo
FNFTraditional Life — Interest accrual
$12M-7.7%
Cincinnati Financial logo
CINFTerm Life Insurance — Interest accretion
$13M0.0%
Equitable Holdings logo
EQHTerm — Interest Accretion
$15M-6.3%
Cincinnati Financial logo
CINFWhole Life Insurance — Interest accretion
$6M0.0%
Chubb logo
CBSegment Life — Interest accrual
$192M+6.1%

Other financials

Income statement

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Revenue$5.3B+13.1%
Net income-$172.0M+76.2%
EPS (diluted)-$1.10+75.1%

Balance sheet

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Cash & equivalents$7.3B+71.5%
Total debt$6.4B+8.5%
Total equity$10.2B+24.6%
Total assets$406.16B+6.1%

Cash flow

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Operating cash flow$138.0M+151%

Valuation

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Market cap$7.11B+10.3%
Enterprise value$6.13B-25.1%
P/E4.1×-0.7×
P/S0.4×0.0×

Profitability

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Net margin9.2%+2.2pp

Returns & leverage

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Return on equity18.8%+1.8pp
Debt / equity0.6×-0.1×

Where this comes from

Reported directly by Lincoln National in its filing.

Tagged under the XBRL concept us-gaap:LiabilityForFuturePolicyBenefitInterestExpense.

The official record: Lincoln National’s 10-Q, filed May 7, 2026, on SEC EDGAR. View the filing →

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Questions, answered.

What is Lincoln National's traditional life — interest accretion?
Lincoln National (LNC) reported traditional life — interest accretion of $36M in Q1 2026.
How has Lincoln National's traditional life — interest accretion changed year-over-year?
Lincoln National's traditional life — interest accretion decreased by 2.7% year-over-year, from $37M to $36M.
What is the long-term trend for Lincoln National's traditional life — interest accretion?
Over 4 years (2021 to 2025), Lincoln National's traditional life — interest accretion has grown at a 2.3% compound annual growth rate (CAGR), from $134M to $147M.
What does traditional life — interest accretion mean?
The periodic increase in the carrying value of insurance liabilities due to the passage of time, reflecting the unwinding of the discount rate applied to future obligations. This metric highlights the non-cash expense associated with the time value of money in long-duration insurance contracts.