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Workers' Compensation Loss Reserves | 12 Months Ended
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Dec. 31, 2018
Insurance [Abstract] |
ACCRUED WORKERS' COMPENSATION COSTS | ACCRUED WORKERS' COMPENSATION COSTS The following table summarizes the accrued workers’ compensation cost activity for the years ended December 31, 2018, 2017 and 2016:
| Year Ended December 31,
(in millions) | 2018 | 2017 | 2016
Total accrued costs, beginning of year | $ | 255 |  | $ | 255 |  | $ | 190 |
Incurred |  |  |
Current year | 80 |  | 98 |  | 113 |
Prior years | (28 | ) | (6 | ) | 28 |
Total incurred | 52 |  | 92 |  | 141 |
Paid |  |  |
Current year | (12 | ) | (14 | ) | (14 | )
Prior years | (57 | ) | (78 | ) | (62 | )
Total paid | (69 | ) | (92 | ) | (76 | )
Total accrued costs, end of year | $ | 238 |  | $ | 255 |  | $ | 255 |
The following table summarizes workers' compensation liabilities on the consolidated balance sheets:
(in millions) |  | December 31, 2018 | December 31, 2017
Total accrued costs, end of year |  | $ | 238 |  | $ | 255 |
Collateral paid to carriers and offset against accrued costs |  | (13 | ) | (23 | )
Total accrued costs, net of carrier collateral offset |  | $ | 225 |  | $ | 232 |
Payable in less than 1 year (net of collateral paid to carriers of $3 and $6 as of December 31, 2018 and 2017, respectively) |  | 67 |  | 67 |
Payable in more than 1 year (net of collateral paid to carriers of $10 and $17 as of December 31, 2018 and 2017, respectively) |  | 158 |  | 165 |
Total accrued costs, net of carrier collateral offset |  | $ | 225 |  | $ | 232 |
Incurred claims related to prior years represent changes in estimates for ultimate losses on workers' compensation claims. For the year ended December 31, 2018, the favorable development was primarily due to lower than expected severity development on claims that had previously been reported, as well as a lower than expected reported claim frequency during 2018. For the year ended December 31, 2017, the favorable development was primarily due to lower than expected severity of reported claims associated with office worker WSEs in recent accident years. For the year ended December 31, 2016, the adverse development was primarily due to higher than expected severity of reported claims associated with non-office WSEs in recent accident years. As of December 31, 2018 and 2017, we had $57 million and $63 million, respectively, of collateral held by insurance carriers of which $13 million and $23 million was offset against accrued workers' compensation costs as the agreements permit and are net settled of insurance obligations against collateral held.

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- Definition The entire disclosure for liabilities related to future policy benefits and unpaid claims and claim adjustments. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 40 -URI http://asc.fasb.org/subtopic&trid=2560295 + Details
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