v3.26.3
Accounts Payable and Accrued Liabilities (Tables)
 9 Months Ended
Sep. 30, 2026
Payables and Accruals [Abstract]  
Schedule of Accounts Payable and Accrued Liabilities The following table presents a reconciliation of Accounts payable and accrued liabilities to the unaudited Condensed Consolidated Balance Sheets as of September 30, 2026 and December 31, 2025 (in millions):
September 30, 2026December 31, 2025
Salaries and incentives$93 $106 
Accrued benefits84 75 
URL674 551 
Trade accounts payable146 199 
Liability for policy and contract claims100 100 
Retained asset account41 48 
Remittances and items not allocated291 267 
Option collateral liabilities586 928 
Lease liability10 12 
Investment purchases payable 379 102 
Contingent consideration63 72 
Accrued interest on notes payable42 34 
Interest rate and foreign currency swaps298 12 
Other accrued liabilities252 195 
Accounts payable and accrued liabilities
$3,059 $2,701 
Schedule of Contract with Customer Liability
The following table rolls forward URL for our universal life product for the nine months ended September 30, 2026 and 2025 (in millions):
Nine months ended September 30,
20262025
Balance at January 1,$551 $401 
Capitalization151 131 
Amortization(28)(20)
Balance at September 30,$674 $512