Screener
Lincoln National LNC UL and Other — Interest accrual
Other segment segments
Similar metrics at other companies
Other financials
Where this comes from
Reported directly by Lincoln National in its filing.
Tagged under the XBRL concept us-gaap:LiabilityForFuturePolicyBenefitExpectedFuturePolicyBenefitInterestExpense.
The source filing: Lincoln National’s 10-Q, filed May 7, 2026.
- Filed
- May 7, 2026, 4:23 PM EDT
- Fiscal quarter
- Q1 FY2026
- Calendar quarter
- Q1 2026
- Accession
- 0000059558-26-000035
| Line item | UL and Other / As of or For the Three Months Ended March 31, 2026 | UL and Other / As of or For the Three Months Ended March 31, 2025 |
|---|---|---|
| shadow balance in AOCI | 20,139 | 18,735 |
| Effect of actual variances from expected experience (1)(2) | 63 | 23 |
| Adjusted beginning-of-year balance | 20,202 | 18,758 |
| Interest accrual | 248 | 228 |
| Net assessments collected | 318 | 293 |
| Benefit payments | (304) | (200) |
| Balance as of end-of-period, excluding shadow | ||
| balance in AOCI | 20,464 | 19,079 |
Item 1. Financial Statements
FAQ
- What is Lincoln National's UL and other — interest accrual?
- Lincoln National (LNC) reported UL and other — interest accrual of $248M in Q1 2026.
- How has Lincoln National's UL and other — interest accrual changed year-over-year?
- Lincoln National's UL and other — interest accrual increased by 8.8% year-over-year, from $228M to $248M.
- What is the long-term trend for Lincoln National's UL and other — interest accrual?
- Over 3 years (2022 to 2025), Lincoln National's UL and other — interest accrual has grown at a 14.6% compound annual growth rate (CAGR), from $626M to $941M.
- What does UL and other — interest accrual mean?
- The periodic interest expense accrued on the liability for future policy benefits. This represents the cost of carrying the insurance reserves over time, reflecting the time value of money. It is a critical component of the overall cost of insurance and impacts the segment's profitability.
Ask your AI about Lincoln National's ul and other — interest accrual.
Connect your AI assistant and compare segments, right in your chat.
Connect your AI
Claude