US GAAP Disclosure List


Financial Services, Insurance, Long-Duration Contracts TIG Template 01

Insurance text
Deferred Policy Acquisition Cost textDisclosure of information about deferred policy acquisition cost.
Deferred Policy Acquisition Cost textLine items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.
Product Or Service Axis
Deferred Policy Acquisition Cost, Ending Balance$instantdebitAmount of deferred policy acquisition cost capitalized on contract remaining in force.
Deferred Policy Acquisition Cost, Capitalization$durationdebitAmount of deferred policy acquisition cost capitalized.
Deferred Policy Acquisition Costs, Amortization Expense, Total$durationdebitAmount of amortization expense (reversal of expense) for deferred policy acquisition costs.
Deferred Policy Acquisition Cost, Experience Adjustment$durationdebitAmount of expense for writeoff from unexpected insurance contract termination, charged against previously capitalized deferred policy acquisition cost.
Deferred Policy Acquisition Costs
Products And Services Domain
Whole Life Insurance durationContract providing payment over life of insured and upon death of insured.
Universal Life durationLife insurance contract under which premiums are generally flexible, the level of death benefits may be adjusted, and mortality expense, and other charges may vary.
Variable Universal Life durationContract providing life insurance that combines both adjustability of premium, coverage and investment features, and variability of benefit payable upon death or surrender from investment experience of separate account supporting contract.

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