
	December 31,
	2021		2020		2019

	(In millions)
Fee-for-service claims incurred but not paid (“IBNP”)	$	2,486	$	1,647	$	1,406
Pharmacy payable	219		157		126
Capitation payable	82		70		55
Other	576		528		267
Magellan Complete Care acquisition opening balance	—		294		—
Total	$	3,363	$	2,696	$	1,854

“Other” medical claims and benefits payable include amounts payable to certain providers for which we act as an intermediary on behalf of various government agencies without assuming financial risk. Such receipts and payments do not impact our consolidated statements of income. Non-risk provider payables amounted to $226 million, $235 million and $132 million, as of December 31, 2021, 2020, and 2019, respectively.

The following tables present the components of the change in our medical claims and benefits payable for the periods indicated, with the prior periods recast to conform to current year presentation.


	Year Ended December 31, 2021
	Medicaid		Medicare		Marketplace		Consolidated

	(In millions)
Medical claims and benefits payable, beginning balance	$	2,129	$	392	$	175	$	2,696
Components of medical care costs related to:
Current year	18,321		2,970		2,652		23,943
Prior years	(182)		(39)		(18)		(239)
Total medical care costs	18,139		2,931		2,634		23,704
Payments for medical care costs related to:
Current year	16,284		2,573		2,291		21,148
Prior years	1,601		340		139		2,080
Total paid	17,885		2,913		2,430		23,228
Acquired balances, net of post-acquisition adjustments	205		(8)		—		197
Change in non-risk and other provider payables	(8)		2		—		(6)
Medical claims and benefits payable, ending balance	$	2,580	$	404	$	379	$	3,363


	Year Ended December 31, 2020
	Medicaid		Medicare		Marketplace		Consolidated

	(In millions)
Medical claims and benefits payable, beginning balance	$	1,465	$	267	$	122	$	1,854
Components of medical care costs related to:
Current year	12,545		2,189		1,205		15,939
Prior years	(84)		(28)		(7)		(119)
Total medical care costs	12,461		2,161		1,198		15,820
Payments for medical care costs related to:
Current year	10,940		1,884		1,047		13,871
Prior years	1,176		233		98		1,507
Total paid	12,116		2,117		1,145		15,378
Acquired balances, net of post-acquisition adjustments	215		79		—		294
Change in non-risk and other provider payables	104		2		—		106
Medical claims and benefits payable, ending balance	$	2,129	$	392	$	175	$	2,696


	Year Ended December 31, 2019
	Medicaid		Medicare		Marketplace		Consolidated

	(In millions)
Medical claims and benefits payable, beginning balance	$	1,554	$	253	$	154	$	1,961
Components of medical care costs related to:
Current year	11,191		1,934		1,051		14,176
Prior years	(222)		(21)		(28)		(271)
Total medical care costs	10,969		1,913		1,023		13,905
Payments for medical care costs related to:
Current year	9,936		1,676		942		12,554
Prior years	1,145		224		113		1,482
Total paid	11,081		1,900		1,055		14,036
Acquired balances, net of post-acquisition adjustments	—		—		—		—
Change in non-risk and other provider payables	23		1		—		24
Medical claims and benefits payable, ending balance	$	1,465	$	267	$	122	$	1,854

The amounts presented for “Components of medical care costs related to: Prior years” represent the amount by which our original estimate of medical claims and benefits payable at the beginning of the year varied from the actual liabilities, based on information (principally the payment of claims) developed since those liabilities were first reported.

Our estimates of medical claims and benefits payable recorded at December 31, 2021, 2020 and 2019 developed favorably by approximately $239 million, $119 million and $271 million in 2021, 2020 and 2019, respectively. The favorable prior year development recognized in 2021 was primarily due to lower than expected utilization of medical services by our Medicaid members, and to a lesser extent our Medicare and Marketplace members, and improved operating performance. Consequently, the ultimate costs recognized in 2021 were lower than our original estimates in 2020, which was not discernible until additional information was provided, and as claims payments were processed.

The favorable prior year development recognized in 2020 was primarily due to lower than expected utilization of medical services by our Medicaid members, and improved operating performance. Consequently, the ultimate costs recognized in 2020 were lower than our original estimates in 2019, which was not discernible until additional information was provided, and as claims payments were processed.

The favorable prior year development recognized in 2019 was primarily due to lower than expected utilization of medical services by our Medicaid members, and improved operating performance. Consequently, the ultimate costs recognized in 2019 were lower than our original estimates in 2018, which was not discernible until additional information was provided, and as claims payments were processed.

The following tables provide information about our consolidated incurred and paid claims development as of December 31, 2021, as well as cumulative claims frequency and the total of incurred but not paid claims liabilities. The pattern of incurred and paid claims development is consistent across each of our segments. The cumulative claim frequency is measured by claim event, and includes claims covered under capitated arrangements.


Incurred Claims and Allocated Claims Adjustment Expenses							Total IBNP		Cumulative number of reported claims
Benefit Year	2019		2020		2021

	(Unaudited)		(Unaudited)
	(In millions)
2019	$	14,176	$	14,083	$	14,040	$	12	105
2020			16,233		16,056		52		140
2021					23,943		2,416		181
					$	54,039	$	2,480


Cumulative Paid Claims and Allocated Claims Adjustment Expenses
Benefit Year	2019		2020		2021

	(Unaudited)		(Unaudited)
	(In millions)
2019	$	12,554	$	14,056	$	14,028
2020			13,871		16,004
2021					21,148
					$	51,180

The following table represents a reconciliation of claims development to the aggregate carrying amount of the liability for medical claims and benefits payable.


	2021

	(In millions)
Incurred claims and allocated claims adjustment expenses	$	54,039
Less: cumulative paid claims and allocated claims adjustment expenses	(51,180)
All outstanding liabilities before 2019	6
Acquired balances	224
Non-risk and other provider payables	274
Medical claims and benefits payable	$	3,363