| Insurance Contract, Acquisition Cost [Text Block] |
|
Note 7.
|
Deferred Acquisition Costs
|
The following tables display the changes in DAC throughout the period by product type:
| |
|
Fixed
|
|
|
Individual
|
|
|
|
|
|
|
|
|
|
| |
|
Annuity
|
|
|
Life
|
|
|
Critical Illness
|
|
|
Total
|
|
|
Balance at December 31, 2025
|
|
$ |
2,914,533 |
|
|
$ |
1,825,094 |
|
|
$ |
- |
|
|
$ |
4,739,627 |
|
|
Capitalization
|
|
|
- |
|
|
|
366,701 |
|
|
|
53 |
|
|
|
366,754 |
|
|
Amortization expense
|
|
|
(202,621 |
) |
|
|
(207,296 |
) |
|
|
(46 |
) |
|
|
(409,963 |
) |
|
Experience Adjustments
|
|
|
(15,728 |
) |
|
|
- |
|
|
|
- |
|
|
|
(15,728 |
) |
|
Balance at June 30, 2026
|
|
$ |
2,696,184 |
|
|
$ |
1,984,499 |
|
|
$ |
7 |
|
|
$ |
4,680,690 |
|
| |
|
Fixed
|
|
|
Individual
|
|
|
|
|
|
|
|
|
|
| |
|
Annuity
|
|
|
Life
|
|
|
Critical Illness
|
|
|
Total
|
|
|
Balance at December 31, 2024
|
|
$ |
3,052,791 |
|
|
$ |
1,350,187 |
|
|
$ |
17 |
|
|
$ |
4,402,995 |
|
|
Capitalization
|
|
|
371,725 |
|
|
|
309,439 |
|
|
|
164 |
|
|
|
681,328 |
|
|
Amortization expense
|
|
|
(232,070 |
) |
|
|
(123,469 |
) |
|
|
(3 |
) |
|
|
(355,542 |
) |
|
Experience Adjustments
|
|
|
(85,945 |
) |
|
|
- |
|
|
|
- |
|
|
|
(85,945 |
) |
|
Balance at June 30, 2025
|
|
$ |
3,106,501 |
|
|
$ |
1,536,157 |
|
|
$ |
178 |
|
|
$ |
4,642,836 |
|
|