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Business Combinations (Notes) | 9 Months Ended
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Sep. 30, 2025
Business Combination, Asset Acquisition, Transaction between Entities under Common Control, and Joint Venture Formation [Abstract] |
Business Combination | Business Combinations During the nine months ended September 30, 2025, the Company completed several business combinations for total consideration of $4.7 billion. Acquired assets (liabilities) at acquisition date were:
(in millions) |  |
Cash and cash equivalents |  | $ | 305 |
Accounts receivable and other current assets |  | 554 |
Property, equipment and other long-term assets |  | 454 |
Other intangible assets |  | 864 |
Total identifiable assets acquired |  | 2,177 |
Medical costs payable |  | (20) |
Accounts payable and other current liabilities |  | (496) |
Other long-term liabilities |  | (364) |
Total identifiable liabilities acquired |  | (880) |
Total net identifiable assets |  | 1,297 |
Goodwill |  | 3,705 |
Nonredeemable noncontrolling interests |  | (244) |
Net assets acquired |  | $ | 4,758 |
The majority of goodwill is not deductible for income tax purposes. Goodwill attributable to Optum Health from the business combinations completed was $3.4 billion. The preliminary purchase price allocations for the various business combinations are subject to adjustment as valuation analyses, primarily related to intangible assets and contingent liabilities, are finalized. The acquisition date fair values and weighted-average useful lives assigned to intangible assets were:
(in millions, except years) |  | Fair Value |  | Weighted-Average Useful Life
Acquired finite-lived intangible assets: |  |  |  |
Customer-related |  | $ | 33 |  |  | 9 years
Trademarks and technology |  | 21 |  |  | 2 years
Other |  | 61 |  |  | 9 years
Total acquired finite-lived intangible assets |  | 115 |  |  | 8 years
Total acquired indefinite-lived intangible assets - operating licenses and certificates |  | 749 |  |  |
Total acquired intangible assets |  | $ | 864 |  |  |
The results of operations and financial condition of acquired entities have been included in the Company’s consolidated results and the results of the corresponding operating segment as of the date of acquisition. Through September 30, 2025, acquired entities’ impact on revenues and net earnings was not material. Unaudited pro forma revenues and net earnings for the nine months ended September 30, 2025 and 2024, as if the business combinations had occurred on January 1, 2024, were immaterial for both periods.

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