v3.26.3
DEFERRED POLICY ACQUISITION COSTS (Tables)
 9 Months Ended
Sep. 30, 2026
Deferred Policy Acquisition Costs Disclosures [Abstract]  
Schedule Of Deferred Policy Acquisition Costs
The following tables present a rollforward of deferred policy acquisition costs by reporting segment and disaggregated by product type.
September 30, 2026
Aflac JapanAflac U.S.
(In millions)CancerMedical
and Other
Health		Life
Insurance		OtherAccidentDisabilityCritical
Care		Hospital
Indemnity		Dental/
Vision		Life
Insurance		OtherTotal
Deferred policy acquisition costs:
Balance at December 31, 2025
$2,965 $1,840 $446 $51 $909 $641 $1,355 $463 $87 $277 $0 $9,034 
Capitalization258 71 31 1 96 89 111 61 9 96 0 823 
Amortization expense(140)(68)(23)(2)(109)(92)(119)(61)(9)(36)0 (659)
Foreign currency translation and
  other		(14)(9)(2)0 0 0 0 0 0 0 0 (25)
Balance at September 30, 2026
$3,069 $1,834 $452 $50 $896 $638 $1,347 $463 $87 $337 $0 $9,173 
Short-duration contracts13 
Total$9,186 
December 31, 2025
Aflac JapanAflac U.S.
(In millions)CancerMedical
and Other
Health		Life
Insurance		OtherAccidentDisabilityCritical
Care		Hospital
Indemnity		Dental/
Vision		Life
Insurance		OtherTotal
Deferred policy acquisition costs:
Balance at December 31, 2024
$2,776 $1,833 $441 $52 $915 $636 $1,348 $452 $86 $219 $0 $8,758 
Capitalization357 85 33 3 137 127 162 90 13 98 0 1,105 
Amortization expense(188)(99)(33)(3)(143)(122)(155)(79)(12)(40)0 (874)
Foreign currency translation and
  other		20 21 5 (1)0 0 0 0 0 0 0 45 
Balance at December 31, 2025
$2,965 $1,840 $446 $51 $909 $641 $1,355 $463 $87 $277 $0 $9,034