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Unum UNM Individual Disability — Amortization of Deferred Acquisition Costs
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Where this comes from
Reported directly by Unum in its filing.
Tagged under the XBRL concept us-gaap:DeferredPolicyAcquisitionCostAmortizationExpense.
The source filing: Unum’s 10-Q, filed July 29, 2026.
- Filed
- Jul 29, 2026, 4:25 PM EDT
- Fiscal quarter
- Q2 FY2026
- Calendar quarter
- Q2 2026
- Accession
- 0000005513-26-000075
| Line item | Three Months Ended June 30 / 2026 | Three Months Ended June 30 / 2025 | Six Months Ended June 30 / 2026 | Six Months Ended June 30 / 2025 |
|---|---|---|---|---|
| Commissions | 364.3 | 343.5 | 732.8 | 686.7 |
| Interest and Debt Expense | 53.3 | 52.0 | 106.4 | 104.0 |
| Deferral of Acquisition Costs | (187.4) | (174.9) | (378.0) | (347.5) |
| Amortization of Deferred Acquisition Costs | 135.4 | 132.2 | 269.6 | 257.6 |
| Compensation Expense | 307.0 | 292.0 | 632.5 | 602.4 |
| Other Expenses | 366.7 | 323.5 | 724.5 | 642.1 |
| Total Benefits and Expenses | 3,040.5 | 2,944.4 | 6,093.0 | 5,792.4 |
| Income Before Income Tax | 329.5 | 417.0 | 632.2 | 660.6 |
Item 1. Financial Statements (Unaudited):
FAQ
- What is Unum's individual disability — amortization of deferred acquisition costs?
- Unum (UNM) reported individual disability — amortization of deferred acquisition costs of $13.8M in Q2 2026.
- How has Unum's individual disability — amortization of deferred acquisition costs changed year-over-year?
- Unum's individual disability — amortization of deferred acquisition costs decreased by 9.2% year-over-year, from $15.2M to $13.8M.
- What is the long-term trend for Unum's individual disability — amortization of deferred acquisition costs?
- Over 4 years (2021 to 2025), Unum's individual disability — amortization of deferred acquisition costs has grown at a 5.5% compound annual growth rate (CAGR), from $45.7M to $56.7M.
- What does individual disability — amortization of deferred acquisition costs mean?
- This is the periodic expense recognized as the previously capitalized acquisition costs are systematically charged to the income statement. It reflects the consumption of the asset created by acquiring new insurance policies. Consistent amortization ensures that expenses are matched against the premium revenue earned over the policy term.
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