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Related Parties | 6 Months Ended
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Jun. 30, 2021
Related Party Transactions [Abstract] |
Related Parties | Related Parties The entities described below are considered related parties and the balances and/or transactions with them are reported in our consolidated financial statements. As discussed in Note 16, the Company had economic interests in several entities that were previously accounted for under the equity method of accounting, including EVH Passport (which has been consolidated into the Company’s financial results since September 1, 2020). The Company has allocated its proportional share of the investees’ earnings and losses each reporting period. In addition, Evolent has entered into services agreements with certain of the entities to provide certain management, operational and support services to help the entities manage elements of their service offerings. The Company also works closely with UPMC, one of its founding investors. The Company’s relationship with UPMC is a subcontractor relationship where UPMC has agreed to execute certain tasks (primarily TPA services) relating to certain customer commitments. We also conduct business with a company in which UPMC holds a significant equity interest. The following table presents assets and liabilities attributable to our related parties as of June 30, 2021 and December 31, 2020 (in thousands):
| June 30, 2021 |  | December 31, 2020
Assets |  |  |
Accounts receivable, net | $ | 4,450 |  |  | $ | 9,474 |
Prepaid expenses and other current assets | 17 |  |  | 51 |
Prepaid expenses and other noncurrent assets | 4,688 |  |  | 4,554 |
Liabilities |  |  |
Accounts payable | $ | 1,923 |  |  | $ | 2,509 |
Accrued liabilities | 1,220 |  |  | 1,520 |
Reserve for claims and performance-based arrangements | 149 |  |  | 435 |
The following table presents revenues and expenses attributable to our related parties for the three and six months ended June 30, 2021 and 2020 (in thousands):
| For the Three Months Ended June 30, |  | For the Six Months Ended June 30,
| 2021 |  | 2020 |  | 2021 |  | 2020
Revenue |  |  |  |  |  |  |
Transformation services | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 1,700 |
Platform and operations services | 10,368 |  |  | 73,885 |  |  | 25,943 |  |  | 141,833 |
Expenses |  |  |  |  |  |  |
Cost of revenue (exclusive of depreciation and amortization expenses) | 606 |  |  | (2,171) |  |  | 1,099 |  |  | 1,076 |
Selling, general and administrative expenses | 81 |  |  | 27 |  |  | 112 |  |  | 97 |

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- Definition The entire disclosure for related party transactions. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 850 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (d) -URI http://asc.fasb.org/extlink&oid=6457730&loc=d3e39549-107864 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 850 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=6457730&loc=d3e39549-107864 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 850 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=6457730&loc=d3e39549-107864 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 850 -URI http://asc.fasb.org/topic&trid=2122745 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 850 -SubTopic 10 -Section 50 -Paragraph 6 -URI http://asc.fasb.org/extlink&oid=6457730&loc=d3e39691-107864 + Details
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