XML 61 R16.htm IDEA: XBRL DOCUMENT v3.8.0.1

Property, Equipment, and Capitalized Software, Net

12 Months Ended

Dec. 31, 2017

Property, Plant and Equipment [Abstract]

Property, Equipment, and Capitalized Software, Net

Property, Equipment, and Capitalized Software, Net

Property and equipment are stated at historical cost. Replacements and major improvements are capitalized, and repairs and maintenance are charged to expense as incurred. Furniture and equipment are generally depreciated using the straight-line method over estimated useful lives ranging from three to seven years. Software developed for internal use is capitalized. Software is generally amortized over its estimated useful life of three years. Leasehold improvements are amortized over the term of the lease, or over their useful lives from five to 10 years, whichever is shorter. Buildings are depreciated over their estimated useful lives of 31.5 to 40 years.

The costs associated with certain of our Molina Medicaid Solutions segment equipment and software are capitalized and recorded as deferred contract costs. Such costs are amortized on a straight-line basis over the shorter of the useful life or the contract period, and the amortization is recorded within the heading “Cost of service revenue.”

A summary of property, equipment, and capitalized software is as follows:

	December 31,
	2017				2016
	(In millions)
Capitalized software	$	417			$	443
Furniture and equipment	289				301
Building and improvements	161				159
Land	16				16
	883				919
Less: accumulated amortization - capitalized software	(308		)		(259		)
Less: accumulated depreciation and amortization - building and improvements, furniture and equipment	(233		)		(206		)
	(541		)		(465		)
Property, equipment, and capitalized software, net	$	342			$	454

The following table presents all depreciation and amortization recorded in our consolidated statements of operations, whether the item appears as depreciation and amortization, or as cost of service revenue.

	Year Ended December 31,
	2017				2016				2015
	(In millions)
Recorded in depreciation and amortization:
Amortization of capitalized software	$	64			$	62			$	37
Depreciation of property and equipment	42				45				50
Amortization of intangible assets	31				32				17
	137				139				104
Recorded in cost of service revenue:
Amortization of capitalized software	28				22				15
Amortization of deferred contract costs	13				21				6
	41				43				21
Other	—				—				1
	$	178			$	182			$	126

X

- References

No definition available.

+ Details

Name:	us-gaap_PropertyPlantAndEquipmentAbstract
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The entire disclosure for long-lived, physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, accounting policies and methodology, roll forwards, depreciation, depletion and amortization expense, including composite depreciation, accumulated depreciation, depletion and amortization expense, useful lives and method used, income statement disclosures, assets held for sale and public utility disclosures.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 360
-URI http://asc.fasb.org/topic&trid=2155823

+ Details

Name:	us-gaap_PropertyPlantAndEquipmentDisclosureTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration