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Accrued Workers' Compensation Cost - (Tables) | 9 Months Ended
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Sep. 30, 2020
Insurance [Abstract] |
Summary of Activities in Liability for Unpaid Claims and Claims Adjustment Expenses | The following table summarizes the accrued workers’ compensation cost activity for the three and nine months ended September 30, 2020 and 2019:
| Three Months Ended September 30, |  |  | Nine Months Ended September 30, |
(in millions) | 2020 | 2019 |  | 2020 | 2019
Total accrued costs, beginning of period | $ | 211 |  | $ | 224 |  |  | $ | 214 |  | $ | 238 |
Incurred |  |  |  |  |
Current year | 15 |  | 19 |  |  | 48 |  | 54 |
Prior years | (3) |  | (6) |  |  | (12) |  | (22) |
Total incurred | 12 |  | 13 |  |  | 36 |  | 32 |
Paid |  |  |  |  |
Current year | (2) |  | (5) |  |  | (5) |  | (8) |
Prior years | (11) |  | (11) |  |  | (35) |  | (41) |
Total paid | (13) |  | (16) |  |  | (40) |  | (49) |
Total accrued costs, end of period | $ | 210 |  | $ | 221 |  |  | $ | 210 |  | $ | 221 |
The following summarizes workers' compensation liabilities on the condensed consolidated balance sheets:
(in millions) | September 30, 2020 | December 31, 2019
Total accrued costs, end of period | $ | 210 |  | $ | 214 |
Collateral paid to carriers and offset against accrued costs | (8) |  | (9) |
Total accrued costs, net of carrier collateral offset | $ | 202 |  | $ | 205 |
Payable in less than 1 year (net of collateral paid to carriers of $3 at September 30, 2020 and December 31, 2019) | $ | 60 |  | $ | 61 |
Payable in more than 1 year (net of collateral paid to carriers of $5 and $6 at September 30, 2020 and December 31, 2019, respectively) | 142 |  | 144 |
Total accrued costs, net of carrier collateral offset | $ | 202 |  | $ | 205 |

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- Definition Tabular disclosure of the activity in the reserve for settling insured claims and expenses incurred in the claims settlement process for the period. The estimated liability includes the amount of money that will be required for future payments of (a) claims that have been reported to the insurer, (b) claims related to insured events that have occurred but that have not been reported to the insurer as of the date the liability is estimated, and (c) claim adjustment expenses. Claim adjustment expenses include costs incurred in the claim settlement process such as legal fees; outside adjuster fees; and costs to record, process, and adjust claims. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 40 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=116884095&loc=d3e14764-158437 + Details
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