Index Index

Deferred Policy Acquisition Cost, Experience Adjustment

NameDeferredPolicyAcquisitionCostExperienceAdjustment
Namespacehttp://fasb.org/us-gaap/2020-01-31
Prefixus-gaap
Data typexbrli:monetaryItemType
Period typeduration
Substitution Groupxbrli:item
Balancedebit
NillableTrue
AbstractFalse

Labels

TextLangRoleContainer role
Deferred Policy Acquisition Cost, Experience Adjustmenten-UShttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link
Amount of expense for writeoff from unexpected insurance contract termination, charged against previously capitalized deferred policy acquisition cost.en-UShttp://www.xbrl.org/2003/role/documentationhttp://www.xbrl.org/2003/role/link

References

NameValueRole
PublishDate2019-01http://fasb.org/us-gaap/role/tin/taxonomyImplementationNote
SourceTaxonomy Implementation Guidehttp://fasb.org/us-gaap/role/tin/taxonomyImplementationNote
SourceNameInsurance-Long-Duration Contractshttp://fasb.org/us-gaap/role/tin/taxonomyImplementationNote
pdfURIhttps://www.fasb.org/insurancelongduration_2020http://fasb.org/us-gaap/role/tin/taxonomyImplementationNote
NoteElement is intended to be used upon adoption of amendments from Accounting Standards Update 2018-12.http://fasb.org/us-gaap/role/tin/taxonomyImplementationNote
PublishDate2019-01http://fasb.org/us-gaap/role/tin/taxonomyImplementationNote
SourceASUhttp://fasb.org/us-gaap/role/tin/taxonomyImplementationNote
SourceNameLong-duration Insurancehttp://fasb.org/us-gaap/role/tin/taxonomyImplementationNote
Source_ASU_Number2018-12http://fasb.org/us-gaap/role/tin/taxonomyImplementationNote
NoteElement is modeled from income statement perspective.http://fasb.org/us-gaap/role/tin/taxonomyImplementationNote
PublishDate2019-01http://fasb.org/us-gaap/role/tin/taxonomyImplementationNote
SourceNameLong-duration Insurancehttp://fasb.org/srt/role/changeNote/changeNote
TaxonomyVersion2019http://fasb.org/srt/role/changeNote/changeNote
ChangeDate2018-08http://fasb.org/srt/role/changeNote/changeNote
NewElementtruehttp://fasb.org/srt/role/changeNote/changeNote
Source_ASU_Number2018-12http://fasb.org/srt/role/changeNote/changeNote
PublisherFASBhttp://www.xbrl.org/2003/role/exampleRef
NameAccounting Standards Codificationhttp://www.xbrl.org/2003/role/exampleRef
Topic944http://www.xbrl.org/2003/role/exampleRef
SubTopic30http://www.xbrl.org/2003/role/exampleRef
Section55http://www.xbrl.org/2003/role/exampleRef
Paragraph2http://www.xbrl.org/2003/role/exampleRef
URIhttp://asc.fasb.org/extlink&oid=121638166&loc=d3e11522-158419http://www.xbrl.org/2003/role/exampleRef
PublisherFASBhttp://www.xbrl.org/2009/role/commonPracticeRef
NameAccounting Standards Codificationhttp://www.xbrl.org/2009/role/commonPracticeRef
Topic944http://www.xbrl.org/2009/role/commonPracticeRef
SubTopic40http://www.xbrl.org/2009/role/commonPracticeRef
Section65http://www.xbrl.org/2009/role/commonPracticeRef
Paragraph2http://www.xbrl.org/2009/role/commonPracticeRef
Subparagraph(g)(1)http://www.xbrl.org/2009/role/commonPracticeRef
URIhttp://asc.fasb.org/extlink&oid=121370832&loc=SL117420844-207641http://www.xbrl.org/2009/role/commonPracticeRef
PublisherFASBhttp://www.xbrl.org/2009/role/commonPracticeRef
NameAccounting Standards Codificationhttp://www.xbrl.org/2009/role/commonPracticeRef
Topic944http://www.xbrl.org/2009/role/commonPracticeRef
SubTopic30http://www.xbrl.org/2009/role/commonPracticeRef
Section50http://www.xbrl.org/2009/role/commonPracticeRef
Paragraph2Bhttp://www.xbrl.org/2009/role/commonPracticeRef
Subparagraph(a)http://www.xbrl.org/2009/role/commonPracticeRef
URIhttp://asc.fasb.org/extlink&oid=121638524&loc=SL117422543-158416http://www.xbrl.org/2009/role/commonPracticeRef

Related Parent Concepts

NameRelation TypeRole
us-gaap:DeferredPolicyAcquisitionCostLineItems
parent-childhttp://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceLongDurationContractsTmp01
us-gaap:DeferredPolicyAcquisitionCostLineItems
domain-memberhttp://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceLongDurationContractsTmp01DeferredPolicyAcquisitionCostTable
us-gaap:MovementAnalysisOfDeferredPolicyAcquisitionCostsRollForward
parent-childhttp://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceA
us-gaap:MovementAnalysisOfDeferredPolicyAcquisitionCostsRollForward
domain-memberhttp://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceADeferredPolicyAcquisitionCostTable

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