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Business Combinations (Notes)
 9 Months Ended
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 assets554 
Property, equipment and other long-term assets454 
Other intangible assets864 
Total identifiable assets acquired2,177 
Medical costs payable(20)
Accounts payable and other current liabilities(496)
Other long-term liabilities(364)
Total identifiable liabilities acquired(880)
Total net identifiable assets1,297 
Goodwill3,705 
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 ValueWeighted-Average Useful Life
Acquired finite-lived intangible assets:
Customer-related$33 9 years
Trademarks and technology21 2 years
Other61 9 years
Total acquired finite-lived intangible assets115 8 years
Total acquired indefinite-lived intangible assets - operating licenses and certificates749 
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.