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Significant Accounting Policies (Tables)

9 Months Ended

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