Analysis: Deferred Assets and Liabilities, Net

Entity Registrant Name CIGNA Corporation
CIK 0000701221
Accession number 0001047469-14-001502
Link to XBRL instance http://www.sec.gov/Archives/edgar/data/701221/000104746914001502/ci-20131231.xml
Fiscal year end --12-31
Fiscal year focus 2013
Fiscal period focus FY
Current balance sheet date 2013-12-31
Current year-to-date income statement start date 2013-01-01
Commentary Conforms with all rules.
Level 3 Text Block concept us-gaap:ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock
(In millions)20132012
Deferred tax assets    
Employee and retiree benefit plans$ 422$ 765
Investments, net  25  84
Other insurance and contractholder liabilities  407  486
Deferred gain on sale of businesses  39  39
Policy acquisition expenses  142  147
     
Other accrued liabilities  157  164
Bad debt expense  24  21
Other   40  42
Deferred tax assets before valuation allowance  1,256  1,748
Valuation allowance for deferred tax assets  (49)  (42)
Deferred tax assets, net of valuation allowance  1,207  1,706
Deferred tax liabilities    
Depreciation and amortization  700  704
Foreign operations, net  162  147
Unrealized appreciation on investments and foreign currency translation   253  481
Total deferred tax liabilities  1,115  1,332
Net deferred income tax assets$ 92$ 374

Level 4 Details Key Concepts: Deferred tax assets (liabilities)

Description Fact value US GAAP XBRL Concept
Deferred tax assets, gross 1,256,000,000 us-gaap:DeferredTaxAssetsGross
Valuation allowance -49,000,000 us-gaap:DeferredTaxAssetsValuationAllowance
Deferred tax assets, net 1,207,000,000 us-gaap:DeferredTaxAssetsNet
Deferred tax liabilities -1,115,000,000 us-gaap:DeferredTaxLiabilities
Deferred tax assets (liabilities), net 92,000,000 us-gaap:DeferredTaxAssetsLiabilitiesNet
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(Classified balance sheet) Deferred tax assets (liabilities), net components current/noncurrent asset/liability

Description Fact value US GAAP XBRL Concept
Deferred tax assets, net, current 0
Deferred tax assets, net, noncurrent 0
Deferred tax liabilities, net, current 0
Deferred tax liabilities, net, noncurrent 0 us-gaap:DeferredTaxLiabilities
Deferred tax assets (liabilities), net 92,000,000 us-gaap:DeferredTaxAssetsLiabilitiesNet
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(Unclassified balance sheet) Deferred tax assets (liabilities), net components asset/liability

Description Fact value US GAAP XBRL Concept
Deferred tax assets 1,207,000,000
Deferred tax liabilities, net -1,115,000,000 us-gaap:DeferredTaxLiabilities
Deferred tax assets (liabilities), net 92,000,000 us-gaap:DeferredTaxAssetsLiabilitiesNet
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