XML 32 R20.htm IDEA: XBRL DOCUMENT
v3.21.1

Significant Accounting Policies (Tables) | 3 Months Ended
--- | ---
Mar. 31, 2021
Accounting Policies [Abstract] |
Cash and cash equivalents | The following table reconciles cash, cash equivalents, and restricted cash and cash equivalents reported within the accompanying consolidated balance sheets that sum to the total of the same such amounts presented in the accompanying consolidated statements of cash flows. The restricted cash and cash equivalents presented below are included in “Restricted investments” in the accompanying consolidated balance sheets.
| March 31,
| 2021 |  | 2020
| (In millions)
Cash and cash equivalents | $ | 4,431 |  |  | $ | 2,365 |
Restricted cash and cash equivalents | 66 |  |  | 58 |
Total cash, cash equivalents, and restricted cash and cash equivalents presented in the consolidated statements of cash flows | $ | 4,497 |  |  | $ | 2,423 |
Restricted cash and cash equivalents | The following table reconciles cash, cash equivalents, and restricted cash and cash equivalents reported within the accompanying consolidated balance sheets that sum to the total of the same such amounts presented in the accompanying consolidated statements of cash flows. The restricted cash and cash equivalents presented below are included in “Restricted investments” in the accompanying consolidated balance sheets.
| March 31,
| 2021 |  | 2020
| (In millions)
Cash and cash equivalents | $ | 4,431 |  |  | $ | 2,365 |
Restricted cash and cash equivalents | 66 |  |  | 58 |
Total cash, cash equivalents, and restricted cash and cash equivalents presented in the consolidated statements of cash flows | $ | 4,497 |  |  | $ | 2,423 |
Schedule of receivables |
| March 31, 2021 |  | December 31, 2020
| (In millions)
Government receivables | $ | 1,332 |  |  | $ | 969 |
Pharmacy rebate receivables | 200 |  |  | 178 |
Health insurer fee reimbursement receivables | 54 |  |  | 104 |
Other | 190 |  |  | 255 |
Magellan Complete Care acquisition opening balance | — |  |  | 166 |
Total | $ | 1,776 |  |  | $ | 1,672 |
Amounts due to government agencies | Liabilities accrued for premiums to be returned under such provisions are reported in the aggregate as “Amounts due government agencies,” in the accompanying consolidated balance sheets. Categorized by segment, such amounts due government agencies included the following:
| March 31, 2021 |  | December 31, 2020
| (In millions)
Medicaid: |  |  |
Minimum MLR and profit sharing | $ | 735 |  |  | $ | 513 |
Other | 167 |  |  | 76 |
Medicare: |  |  |
Risk adjustment and Part D risk sharing | 75 |  |  | 45 |
Minimum MLR and profit sharing | 105 |  |  | 62 |
Other | 42 |  |  | 30 |
Marketplace: |  |  |
Risk adjustment | 520 |  |  | 326 |
Minimum MLR | 47 |  |  | 37 |
Other | 27 |  |  | 21 |
Magellan Complete Care acquisition opening balance | — |  |  | 143 |
Total amounts due government agencies | $ | 1,718 |  |  | $ | 1,253 |

X
- References No definition available. + Details
Name: | us-gaap_AccountingPoliciesAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of reserves reported to other federal agencies or authorities. + References No definition available. + Details
Name: | us-gaap_ReservesReportedToOtherAgenciesTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the various types of trade accounts and notes receivable and for each the gross carrying value, allowance, and net carrying value as of the balance sheet date. Presentation is categorized by current, noncurrent and unclassified receivables. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.3,4) -URI http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682 + Details
Name: | us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the components of cash and cash equivalents. + References No definition available. + Details
Name: | us-gaap_ScheduleOfCashAndCashEquivalentsTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of cash and cash equivalents restricted as to withdrawal or usage. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03(1)(a)) -URI http://asc.fasb.org/extlink&oid=120398452&loc=d3e534808-122878 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 50 -Paragraph 8 -URI http://asc.fasb.org/extlink&oid=121583591&loc=SL98516268-108586 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03(a)(2)) -URI http://asc.fasb.org/extlink&oid=120400017&loc=d3e572229-122910 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(1)) -URI http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682 + Details
Name: | us-gaap_ScheduleOfRestrictedCashAndCashEquivalentsTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration