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Lincoln National LNC Variable Annuities — Deferred policy acquisition costs, amortization expense
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Where this comes from
Reported directly by Lincoln National in its filing.
Tagged under the XBRL concept us-gaap:DeferredPolicyAcquisitionCostAmortizationExpense.
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 costs, amortization expense?
- Lincoln National (LNC) reported variable annuities — deferred policy acquisition costs, amortization expense of $108M in Q1 2026.
- How has Lincoln National's variable annuities — deferred policy acquisition costs, amortization expense changed year-over-year?
- Lincoln National's variable annuities — deferred policy acquisition costs, amortization expense increased by 11.3% year-over-year, from $97M to $108M.
- What is the long-term trend for Lincoln National's variable annuities — deferred policy acquisition costs, amortization expense?
- Over 3 years (2022 to 2025), Lincoln National's variable annuities — deferred policy acquisition costs, amortization expense has grown at a 5.0% compound annual growth rate (CAGR), from $357M to $413M.
- What does variable annuities — deferred policy acquisition costs, amortization expense mean?
- This is the periodic expense recognized in the income statement as capitalized acquisition costs are systematically written down over the life of the insurance contracts. High amortization relative to the asset balance may indicate shorter policy lives or higher-than-expected lapses. It is a critical component in evaluating the underlying profitability and margin profile of the insurance segment.
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