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Significant Accounting Policies (Tables)

6 Months Ended

Jun. 30, 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.

			June 30,
			2021						2020
			(In millions)
Cash and cash equivalents			$	4,608					$	3,303
Restricted cash and cash equivalents			68						63
Total cash, cash equivalents, and restricted cash and cash equivalents presented in the consolidated statements of cash flows			$	4,676					$	3,366

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.

			June 30,
			2021						2020
			(In millions)
Cash and cash equivalents			$	4,608					$	3,303
Restricted cash and cash equivalents			68						63
Total cash, cash equivalents, and restricted cash and cash equivalents presented in the consolidated statements of cash flows			$	4,676					$	3,366

Schedule of receivables

			June 30, 2021						December 31, 2020
			(In millions)
Government receivables			$	1,388					$	969
Pharmacy rebate receivables			216						178
Health insurer fee reimbursement receivables			24						104
Other			229						255
Magellan Complete Care acquisition opening balance			—						166
Total			$	1,857					$	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:

			June 30, 2021						December 31, 2020
			(In millions)
Medicaid:
Minimum MLR and profit sharing			$	774					$	513
Other			208						76
Medicare:
Risk adjustment and Part D risk sharing			88						45
Minimum MLR and profit sharing			136						62
Other			33						30
Marketplace:
Risk adjustment			719						326
Minimum MLR			52						37
Other			62						21
Magellan Complete Care acquisition opening balance			—						143
Total amounts due government agencies			$	2,072					$	1,253

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
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-Name Accounting Standards Codification
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-SubTopic 210
-Section S99
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