The following tables present the balances and changes in Deferred Policy Acquisition Costs for the Specialty Property and Casualty Insurance segment, Life Insurance segment, and Non-Core Operations business for the six months ended June 30, 2026 and 2025: | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | (Dollars in Millions) | | Specialty | | Life | | Segment Total | | Non-Core Operations | | Total | Balance, December 31, 20251 | | $ | 158.8 | | | $ | 497.1 | | | $ | 655.9 | | | $ | 0.8 | | | $ | 656.7 | | | Capitalizations | | 240.6 | | | 35.2 | | | 275.8 | | | 1.9 | | | 277.7 | | Amortization Expense2 | | (243.0) | | | (14.8) | | | (257.8) | | | (0.8) | | | (258.6) | | Balance, June 30, 20261 | | $ | 156.4 | | | $ | 517.5 | | | $ | 673.9 | | | $ | 1.9 | | | $ | 675.8 | | 1 Includes $0.8 million and $1.3 million attributable to Kemper Reciprocal as of June 30, 2026 and December 31, 2025, respectively, which is reported as a consolidated VIE. | 2 The Life Insurance segment includes increases to amortization expense related to experience adjustments of $1.8 million for the six months ended June 30, 2026. |
| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | (Dollars in Millions) | | Specialty | | Life | | Segment Total | | Non-Core Operations | | Total | Balance, December 31, 20241 | | $ | 162.8 | | | $ | 463.1 | | | $ | 625.9 | | | $ | 4.1 | | | $ | 630.0 | | | Capitalizations | | 278.3 | | | 32.6 | | | 310.9 | | | 3.2 | | | 314.1 | | Amortization Expense2 | | (266.0) | | | (14.1) | | | (280.1) | | | (4.2) | | | (284.3) | | Balance, June 30, 20251 | | $ | 175.1 | | | $ | 481.6 | | | $ | 656.7 | | | $ | 3.1 | | | $ | 659.8 | | 1 Includes $1.6 million and $1.1 million attributable to Kemper Reciprocal as of June 30, 2025 and December 31, 2024, respectively, which is reported as a consolidated VIE. | 2 The Life Insurance segment includes increases to amortization expense related to experience adjustments of $1.9 million for the six months ended June 30, 2025. |
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