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cm:Concept: us-gaap:AmortizationOfValueOfBusinessAcquiredVOBA
Standard label: Amortization of Value of Business Acquired (VOBA)
Name: us-gaap:AmortizationOfValueOfBusinessAcquiredVOBA
Documentation: The adjustment that represents the periodic charge against earnings to reduce the value of business acquired (VOBA) over the expected life of the underlying insurance contracts. VOBA reflects the estimated fair value of a life insurance business in force and represents the portion of the cost to acquire the business that is allocated to the value of the right to receive future cash flows from insurance contracts existing at the date of acquisition. Such value is the present value of the actuarially determined projected cash flows for the acquired policies. As a noncash expense, this element is added back to net income when calculating cash provided by or used in operations using the indirect method.
Object type: cm:Concept
Data type: Monetary (xbrli:monetaryItemType)
Period type: For Period (duration)
Balance type: Debit
Abstract: false
Workiva Wdesk Taxonomy Analyzer: us-gaap:AmortizationOfValueOfBusinessAcquiredVOBA

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Labels
Label Role Language
Amortization of Value of Business Acquired (VOBA) http://www.xbrl.org/2003/role/label en-US

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References
Reference Role Topic
FASB Accounting Standards Codification 230 10 45 28 (b) http://fasb.org/us-gaap/role/ref/legacyRef 230
FASB Accounting Standards Codification 944 20 S99 2 (2) http://fasb.org/us-gaap/role/ref/legacyRef 944

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Roll Up Relations
Part Of Roll Up:
us-gaap:CostOfRevenue
us-gaap:AdjustmentForAmortization