v3.26.3
Goodwill and Other Intangibles
9 Months Ended
Sep. 30, 2026
Intangible Asset, Goodwill and Other [Abstract]  
Goodwill and Other Intangibles Goodwill and Other Intangibles
There were no changes in the goodwill balance of $327 million during the first nine months of 2026.

Included in other assets in AFG’s Balance Sheet is $174 million at September 30, 2026 and $189 million at December 31, 2025 of amortizable intangible assets related to acquisitions. These amounts are net of accumulated amortization of $90 million and $75 million, respectively. Amortization of intangibles was $5 million in both the third quarter of 2026 and 2025 and $15 million in both the first nine months of 2026 and 2025. In the third quarter of 2025, AFG wrote off $2 million of amortizable intangible assets that became obsolete in connection with certain changes in AFG’s business (included in realized gains (losses) on subsidiaries in AFG’s Statement of Earnings).