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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

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Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
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Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 942
-SubTopic 210
-Section S99
-Paragraph 1
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