Lincoln National LNC Amortization of deferred policy acquisition costs
Discontinued — last reported Q4 '25
Amortization of deferred policy acquisition costs at other companies
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Where this comes from
Reported directly by Lincoln National in its filing.
Tagged under the XBRL concept us-gaap:SupplementaryInsuranceInformationAmortizationOfDeferredPolicyAcquisitionCosts.
The official record: Lincoln National’s 10-K, filed February 19, 2026, on SEC EDGAR. View the filing →
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Questions, answered.
- What is Lincoln National's amortization of deferred policy acquisition costs?
- Lincoln National (LNC) reported amortization of deferred policy acquisition costs of $282.75M in Q4 2025.
- How has Lincoln National's amortization of deferred policy acquisition costs changed year-over-year?
- Lincoln National's amortization of deferred policy acquisition costs increased by 6.8% year-over-year, from $264.75M to $282.75M.
- What is the long-term trend for Lincoln National's amortization of deferred policy acquisition costs?
- Over 4 years (2021 to 2025), Lincoln National's amortization of deferred policy acquisition costs has grown at a 2.2% compound annual growth rate (CAGR), from $1.04B to $1.13B.
- What does amortization of deferred policy acquisition costs mean?
- The periodic expense recognized to allocate the costs of acquiring new insurance policies over the expected life of those contracts. This reflects the accounting treatment of upfront commissions and other acquisition costs that are capitalized and amortized. It is a key metric for understanding the long-term profitability and expense profile of the company's insurance business.