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Lincoln National LNC Deferred Sales Inducements Net Amortization Expense Other Amortization Net Of Interest

Deferred Sales Inducements Net Amortization Expense Other Amortization Net Of Interest at other companies

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Segments

By product

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Variable Annuities$3M+50.0%
Fixed Annuities$1M

By segment

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UL and Other$0-100%

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$8.98B+20.1%
Enterprise value$8B+31.2%
P/E5.2×-1.4×
P/S0.5×+0.1×

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 lnc:DeferredSalesInducementsNetAmortizationExpenseOtherAmortizationNetOfInterest.

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

DSI amortization expense of $4 million and $3 million was recorded in interest credited on the Consolidated Statements of Comprehensive Income (Loss) for the three months ended March 31, 2026 and 2025, respectively.

Item 1. Financial Statements

FAQ

What is Lincoln National's deferred sales inducements net amortization expense other amortization net of interest?
Lincoln National (LNC) reported deferred sales inducements net amortization expense other amortization net of interest of $4M in Q1 2026.
How has Lincoln National's deferred sales inducements net amortization expense other amortization net of interest changed year-over-year?
Lincoln National's deferred sales inducements net amortization expense other amortization net of interest increased by 33.3% year-over-year, from $3M to $4M.
What is the long-term trend for Lincoln National's deferred sales inducements net amortization expense other amortization net of interest?
Over 4 years (2021 to 2025), Lincoln National's deferred sales inducements net amortization expense other amortization net of interest has grown at a -10.1% compound annual growth rate (CAGR), from $23M to $15M.
What does deferred sales inducements net amortization expense other amortization net of interest mean?
The amortization expense associated with deferred sales inducements, which are additional benefits provided to policyholders to encourage the purchase of insurance or annuity products. This metric tracks the cost recognition of these incentives over the duration of the policy.

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