v3.26.1
Deferred Acquisition Costs, Deferred Sales Inducements and Value of Business Acquired (Tables)
6 Months Ended
Jun. 30, 2026
Insurance [Abstract]  
Deferred Acquisition Costs
The following represents a rollforward of deferred acquisition costs (DAC) and deferred sales inducement (DSI) by product, and a rollforward of value of business acquired (VOBA). See Note 7 – Long-duration Contracts for more information on our products.

Six months ended June 30, 2026
DACDSIVOBATotal DAC, DSI and VOBA
(In millions)Traditional deferred annuitiesIndexed annuitiesFunding agreementsOther investment-type and otherIndexed annuities
Balance at December 31, 2025$1,471 $3,135 $66 $25 $2,111 $1,826 $8,634 
Additions366 511 14 48 394 — 1,333 
Amortization(219)(174)(15)(3)(124)(152)(687)
Other(1)— — — — — (1)
Balance at June 30, 2026$1,617 $3,472 $65 $70 $2,381 $1,674 $9,279 

Six months ended June 30, 2025
DACDSIVOBATotal DAC, DSI and VOBA
(In millions)Traditional deferred annuitiesIndexed annuitiesFunding agreementsOther investment-type and otherIndexed annuities
Balance at December 31, 2024$1,158 $2,278 $40 $11 $1,476 $2,210 $7,173 
Additions366 560 26 408 — 1,365 
Amortization(169)(122)(11)(1)(84)(172)(559)
Other— — — — — 
Balance at June 30, 2025$1,357 $2,716 $55 $15 $1,800 $2,038 $7,981 
Deferred Sales Inducements
The following represents a rollforward of deferred acquisition costs (DAC) and deferred sales inducement (DSI) by product, and a rollforward of value of business acquired (VOBA). See Note 7 – Long-duration Contracts for more information on our products.

Six months ended June 30, 2026
DACDSIVOBATotal DAC, DSI and VOBA
(In millions)Traditional deferred annuitiesIndexed annuitiesFunding agreementsOther investment-type and otherIndexed annuities
Balance at December 31, 2025$1,471 $3,135 $66 $25 $2,111 $1,826 $8,634 
Additions366 511 14 48 394 — 1,333 
Amortization(219)(174)(15)(3)(124)(152)(687)
Other(1)— — — — — (1)
Balance at June 30, 2026$1,617 $3,472 $65 $70 $2,381 $1,674 $9,279 

Six months ended June 30, 2025
DACDSIVOBATotal DAC, DSI and VOBA
(In millions)Traditional deferred annuitiesIndexed annuitiesFunding agreementsOther investment-type and otherIndexed annuities
Balance at December 31, 2024$1,158 $2,278 $40 $11 $1,476 $2,210 $7,173 
Additions366 560 26 408 — 1,365 
Amortization(169)(122)(11)(1)(84)(172)(559)
Other— — — — — 
Balance at June 30, 2025$1,357 $2,716 $55 $15 $1,800 $2,038 $7,981