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Lincoln National LNC Variable Annuities — Deferred Policy Acquisition Cost
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Where this comes from
Reported directly by Lincoln National in its filing.
Tagged under the XBRL concept us-gaap:DeferredPolicyAcquisitionCosts.
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 | Variable Annuities | Fixed Annuities | Traditional Life | UL and Other | Group Protection | Retirement Plan Services |
|---|---|---|---|---|---|---|
| Balance as of beginning-of-year | $4,008 | $452 | $1,281 | $6,057 | $198 | $242 |
| Deferrals | 142 | 46 | 24 | 106 | 30 | 5 |
| Amortization | (108) | (19) | (35) | (83) | (32) | (4) |
| Balance as of end-of-period | $4,042 | $479 | $1,270 | $6,080 | $196 | $243 |
Item 1. Financial Statements
FAQ
- What is Lincoln National's variable annuities — deferred policy acquisition cost?
- Lincoln National (LNC) reported variable annuities — deferred policy acquisition cost of $4.04B in Q1 2026.
- How has Lincoln National's variable annuities — deferred policy acquisition cost changed year-over-year?
- Lincoln National's variable annuities — deferred policy acquisition cost increased by 3.9% year-over-year, from $3.89B to $4.04B.
- What is the long-term trend for Lincoln National's variable annuities — deferred policy acquisition cost?
- Over 2 years (2023 to 2025), Lincoln National's variable annuities — deferred policy acquisition cost has grown at a 2.6% compound annual growth rate (CAGR), from $14.99B to $15.77B.
- What does variable annuities — deferred policy acquisition cost mean?
- This metric tracks the capitalized costs directly related to the successful acquisition of new insurance policies, such as commissions and underwriting expenses. These costs are deferred on the balance sheet and amortized over the expected duration of the policy to match expenses with related revenues. It is a key indicator of the efficiency and scale of the company's sales and distribution efforts.
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