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Unum UNM Unum US — 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:DeferredPolicyAcquisitionCosts.
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 | Unum US | Unum International | Colonial Life | Total |
|---|---|---|---|---|
| Balance, beginning of year | $1,208.7 | $72.1 | $1,639.5 | $2,920.3 |
| Capitalization | 181.3 | 16.3 | 180.4 | 378.0 |
| Amortization expense | (139.6) | (6.1) | (123.9) | (269.6) |
| Foreign currency | — | (3.3) | — | (3.3) |
| Balance, end of period | $1,250.4 | $79.0 | $1,696.0 | $3,025.4 |
Item 1. Financial Statements (Unaudited):
FAQ
- What is Unum's unum US — deferred acquisition costs?
- Unum (UNM) reported unum US — deferred acquisition costs of $1.25B in Q2 2026.
- How has Unum's unum US — deferred acquisition costs changed year-over-year?
- Unum's unum US — deferred acquisition costs decreased by 3.4% year-over-year, from $1.29B to $1.25B.
- What is the long-term trend for Unum's unum US — deferred acquisition costs?
- Over 3 years (2022 to 2025), Unum's unum US — deferred acquisition costs has grown at a 2.8% compound annual growth rate (CAGR), from $4.6B to $4.99B.
- What does unum US — deferred acquisition costs mean?
- Deferred Acquisition Costs (DAC) represent the capitalized costs associated with acquiring new insurance policies, such as commissions and underwriting expenses. These costs are spread out over the life of the policy rather than being expensed immediately. This accounting treatment aligns the timing of expenses with the recognition of related premium revenue.
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