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Health Care Costs Payable (Tables) | 12 Months Ended
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Dec. 31, 2023
Health Care and Other Insurance Liabilities [Abstract] |
Information about Incurred and Paid Health Care Claims Development | The information about incurred and paid health care claims development for the year ended December 31, 2022 is presented as required unaudited supplemental information.
In millions | Incurred Health Care Claims, Net of Reinsurance For the Years Ended December 31,
Date of Service | 2022 |  | 2023
| (Unaudited) |  |
2022 | $ | 69,185 |  |  | $ | 68,540 |
2023 |  |  | 82,362 |
| Total |  | $ | 150,902 |
In millions | Cumulative Paid Health Care Claims, Net of Reinsurance For the Years Ended December 31,
Date of Service | 2022 |  | 2023
| (Unaudited) |  |
2022 | $ | 59,570 |  |  | $ | 68,363 |
2023 |  |  | 72,175 |
| Total |  | $ | 140,538 |
All outstanding liabilities for health care costs payable prior to 2022, net of reinsurance |  | 171 |
Total outstanding liabilities for health care costs payable, net of reinsurance |  | $ | 10,535 |
Schedule of Liability for Unpaid Claims and Claims Adjustment Expense | The reconciliation of the December 31, 2023 health care net incurred and paid claims development tables to the health care costs payable liability on the consolidated balance sheet were as follows:
In millions | December 31, 2023
Short-duration health care costs payable, net of reinsurance | $ | 10,535 |
Reinsurance recoverables | 5 |
Insurance lines other than short duration | 217 |
Other non-insurance health care costs payable | 1,292 |
Total health care costs payable | $ | 12,049 |
Components of Change in Health Care Costs Payable | The following table shows the components of the change in health care costs payable during the years ended December 31, 2023, 2022 and 2021:
In millions | 2023 |  | 2022 |  | 2021
Health care costs payable, beginning of period | $ | 10,142 |  |  | $ | 8,678 |  |  | $ | 7,936 |
Less: Reinsurance recoverables | 5 |  |  | 8 |  |  | 10 |
Less: Impact of discount rate on long-duration insurance reserves (1) | 8 |  |  | — |  |  | — |
Health care costs payable, beginning of period, net | 10,129 |  |  | 8,670 |  |  | 7,926 |
Acquisition, net | 1,098 |  |  | — |  |  | — |
Add: Components of incurred health care costs |  |  |  |  |
Current year | 86,639 |  |  | 71,399 |  |  | 64,631 |
Prior years | (685) |  |  | (654) |  |  | (788) |
Total incurred health care costs (2) | 85,954 |  |  | 70,745 |  |  | 63,843 |
Less: Claims paid |  |  |  |  |
Current year | 75,529 |  |  | 61,640 |  |  | 56,323 |
Prior years | 9,585 |  |  | 7,646 |  |  | 6,792 |
Total claims paid | 85,114 |  |  | 69,286 |  |  | 63,115 |
Add: Premium deficiency reserve | — |  |  | — |  |  | 16 |
Health care costs payable, end of period, net | 12,067 |  |  | 10,129 |  |  | 8,670 |
Add: Reinsurance recoverables | 5 |  |  | 5 |  |  | 8 |
Add: Impact of discount rate on long-duration insurance reserves (1) | (23) |  |  | 8 |  |  | — |
Health care costs payable, end of period | $ | 12,049 |  |  | $ | 10,142 |  |  | $ | 8,678 |
_____________________________________ (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 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 years ended December 31, 2023, 2022 and 2021 in the table above exclude $83 million, $79 million and $58 million, respectively, of benefit costs recorded in the Health Care Benefits segment that are included in other insurance liabilities on the consolidated balance sheets and $210 million, $249 million and $271 million, respectively, of benefit costs recorded in the Corporate/Other segment that are included in other insurance liabilities on the consolidated balance sheets. The incurred health care costs for the year ended December 31, 2021 also exclude $16 million for premium deficiency reserves related to the Company’s Medicaid products.

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- Definition Health Care and Other Insurance Liabilities + 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 -Topic 944 -SubTopic 40 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Publisher FASB -URI https://asc.fasb.org//1943274/2147480081/944-40-50-3 + Details
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- Definition Tabular disclosure of undiscounted information about claims development by accident year for short-duration insurance contracts. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 50 -Paragraph 4B -SubTopic 40 -Topic 944 -Publisher FASB -URI https://asc.fasb.org//1943274/2147480081/944-40-50-4B + Details
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- Definition Tabular disclosure for the reconciliation of claims development to the liability for unpaid claims and claim adjustment expense for short-duration insurance contracts. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 50 -Paragraph 4C -SubTopic 40 -Topic 944 -Publisher FASB -URI https://asc.fasb.org//1943274/2147480081/944-40-50-4C + Details
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