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Accrued Workers' Compensation Cost - (Notes) | 9 Months Ended
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Sep. 30, 2019
Insurance [Abstract] |
ACCRUED WORKERS' COMPENSATION COSTS | ACCRUED WORKERS' COMPENSATION COSTS The following table summarizes the accrued workers’ compensation cost activity for the three and nine months ended September 30, 2019 and 2018:
| Three Months Ended September 30, |  | Nine Months Ended September 30,
(in millions) | 2019 | 2018 |  | 2019 | 2018
Total accrued costs, beginning of period | $ | 224 |  | $ | 244 |  |  | $ | 238 |  | $ | 255 |
Incurred |  |  |  |  |
Current year | 19 |  | 20 |  |  | 54 |  | 59 |
Prior years | (6 | ) | (4 | ) |  | (22 | ) | (17 | )
Total incurred | 13 |  | 16 |  |  | 32 |  | 42 |
Paid |  |  |  |  |
Current year | (5 | ) | (6 | ) |  | (8 | ) | (8 | )
Prior years | (11 | ) | (9 | ) |  | (41 | ) | (44 | )
Total paid | (16 | ) | (15 | ) |  | (49 | ) | (52 | )
Total accrued costs, end of period | $ | 221 |  | $ | 245 |  |  | $ | 221 |  | $ | 245 |
The following summarizes workers' compensation liabilities on the condensed consolidated balance sheets:
(in millions) | September 30, 2019 | December 31, 2018
Total accrued costs, end of period | $ | 221 |  | $ | 238 |
Collateral paid to carriers and offset against accrued costs | (12 | ) | (13 | )
Total accrued costs, net of carrier collateral offset | $ | 209 |  | $ | 225 |
Payable in less than 1 year (net of collateral paid to carriers of $3 and $3 at September 30, 2019 and December 31, 2018, respectively) | $ | 63 |  | $ | 67 |
Payable in more than 1 year (net of collateral paid to carriers of $9 and $10 at September 30, 2019 and December 31, 2018, respectively) | 146 |  | 158 |
Total accrued costs, net of carrier collateral offset | $ | 209 |  | $ | 225 |
Incurred claims related to prior years represent changes in estimates for ultimate losses on workers' compensation claims. For the three and nine months ended September 30, 2019, the change was primarily due to a decrease in estimate of ultimate losses related to older plan years and the recognition of current year development of ultimate losses. As of September 30, 2019 and December 31, 2018, we had $56 million and $57 million, respectively, of collateral held by insurance carriers of which $12 million and $13 million, respectively, was offset against accrued workers' compensation costs as the agreements permit and are net settled 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://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 40 -URI http://asc.fasb.org/subtopic&trid=2560295 + Details
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