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Health Care Costs Payable (Tables) | 3 Months Ended
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Mar. 31, 2023
Health Care and Other Insurance Liabilities [Abstract] |
Components of Change in Health Care Costs Payable | The following table shows the components of the change in health care costs payable during the three months ended March 31, 2023 and 2022:
| Three Months Ended March 31,
In millions | 2023 |  | 2022
Health care costs payable, beginning of the period | $ | 10,142 |  |  | $ | 8,678 |
Less: Reinsurance recoverables | 5 |  |  | 8 |
Less: Impact of discount rate on long-duration insurance reserves (1) | 8 |  |  | — |
Health care costs payable, beginning of the period, net | 10,129 |  |  | 8,670 |
Add: Components of incurred health care costs |  |  |
Current year | 21,068 |  |  | 18,504 |
Prior years | (693) |  |  | (676) |
Total incurred health care costs (2) | 20,375 |  |  | 17,828 |
Less: Claims paid |  |  |
Current year | 11,957 |  |  | 10,225 |
Prior years | 7,645 |  |  | 6,183 |
Total claims paid | 19,602 |  |  | 16,408 |
Add: Premium deficiency reserve | — |  |  | 13 |
Other (3) | — |  |  | (13) |
Health care costs payable, end of the period, net | 10,902 |  |  | 10,090 |
Add: Reinsurance recoverables | 5 |  |  | 8 |
Add: Impact of discount rate on long-duration insurance reserves (1) | (12) |  |  | 7 |
Health care costs payable, end of the period | $ | 10,895 |  |  | $ | 10,105 |
_____________________________________________ (1)Reflects the difference between the current discount rate and the locked-in discount rate on long-duration insurance reserves which is recorded within accumulated other comprehensive loss on the unaudited condensed consolidated balance sheets. Refer to Note 1 ‘‘Significant Accounting Policies’’ for further information related to the adoption of the long-duration insurance contracts accounting standard. (2)Total incurred health care costs for the three months ended March 31, 2023 and 2022 in the table above exclude $22 million and $21 million, respectively, of benefit costs recorded in the Health Care Benefits segment that are included in other insurance liabilities on the unaudited condensed consolidated balance sheets and $51 million and $61 million, respectively, of benefit costs recorded in the Corporate/Other segment that are included in other insurance liabilities on the unaudited condensed consolidated balance sheets. The incurred health care costs for the three months ended March 31, 2022 also exclude $13 million for a premium deficiency reserve related to the Company’s Medicaid products. (3)As a result of the divestiture of the international health care business domiciled in Thailand (“Thailand business”), the net assets associated with this business were accounted for as assets held for sale and the associated health care costs payable balance was included in accrued expenses on the unaudited condensed consolidated balance sheet at March 31, 2022.

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- Definition Health Care and Other Insurance Liabilities [Abstract] + References No definition available. + Details
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- Definition Tabular disclosure of the activity in the reserve for settling insured claims and expenses incurred in the claims settlement process for the period. The estimated liability includes the amount of money that will be required for future payments of (a) claims that have been reported to the insurer, (b) claims related to insured events that have occurred but that have not been reported to the insurer as of the date the liability is estimated, and (c) claim adjustment expenses. Claim adjustment expenses include costs incurred in the claim settlement process such as legal fees; outside adjuster fees; and costs to record, process, and adjust claims. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 40 -Section 50 -Paragraph 3 -URI https://asc.fasb.org/extlink&oid=116884095&loc=d3e14764-158437 + Details
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