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v3.21.2

Significant Accounting Policies (Tables) | 9 Months Ended
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Sep. 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.
| September 30,
| 2021 |  | 2020
| (In millions)
Cash and cash equivalents | $ | 4,357 |  |  | $ | 3,196 |
Restricted cash and cash equivalents | 78 |  |  | 70 |
Total cash, cash equivalents, and restricted cash and cash equivalents presented in the consolidated statements of cash flows | $ | 4,435 |  |  | $ | 3,266 |
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.
| September 30,
| 2021 |  | 2020
| (In millions)
Cash and cash equivalents | $ | 4,357 |  |  | $ | 3,196 |
Restricted cash and cash equivalents | 78 |  |  | 70 |
Total cash, cash equivalents, and restricted cash and cash equivalents presented in the consolidated statements of cash flows | $ | 4,435 |  |  | $ | 3,266 |
Schedule of receivables |
| September 30, 2021 |  | December 31, 2020
| (In millions)
Government receivables | $ | 1,331 |  |  | $ | 969 |
Pharmacy rebate receivables | 264 |  |  | 178 |
Health insurer fee reimbursement receivables | 25 |  |  | 104 |
Other | 292 |  |  | 255 |
Magellan Complete Care acquisition opening balance | — |  |  | 166 |
Total | $ | 1,912 |  |  | $ | 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:
| September 30, 2021 |  | December 31, 2020
| (In millions)
Medicaid: |  |  |
Minimum MLR and profit sharing | $ | 852 |  |  | $ | 513 |
Other | 249 |  |  | 76 |
Medicare: |  |  |
Risk adjustment and Part D risk sharing | 87 |  |  | 45 |
Minimum MLR and profit sharing | 82 |  |  | 62 |
Other | 41 |  |  | 30 |
Marketplace: |  |  |
Risk adjustment | 691 |  |  | 326 |
Minimum MLR | 30 |  |  | 37 |
Other | 49 |  |  | 21 |
Magellan Complete Care acquisition opening balance | — |  |  | 143 |
Total amounts due government agencies | $ | 2,081 |  |  | $ | 1,253 |

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