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Revenue Recognition (Tables)

6 Months Ended

Jun. 30, 2021

Revenue from Contract with Customer [Abstract]

Disaggregation of revenue

The following table represents Evolent’s revenue disaggregated by segment and end-market 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						2021						2020						2021						2020
			Evolent Health Services												Clinical Solutions												Evolent Health Services												Clinical Solutions
Medicaid			$	52,064					$	55,502					$	53,648					$	64,050					$	112,993					$	113,947					$	96,987					$	124,512
Medicare			6,346						14,061						90,761						64,206						14,684						29,246						176,544						126,560
Commercial and other			16,453						16,958						2,785						2,522						32,023						39,705						3,897						4,561
Total			$	74,863					$	86,521					$	147,194					$	130,778					$	159,700					$	182,898					$	277,428					$	255,633

Contract with customer, asset and liability

The following table provides information about receivables, contract assets and deferred revenue from contracts with customers as of June 30, 2021 and December 31, 2020 (in thousands):

			June 30, 2021						December 31, 2020 (1)
Short-term receivables (2)			$	240,060					$	124,064
Long-term receivables (2)			4,688						4,554
Short-term contract assets			—						329
Short-term deferred revenue			13,173						10,187
Long-term deferred revenue			4,932						3,593

————————

(1)Amounts exclude $3.4 million of short-term receivables and $4.1 million of short-term deferred revenue reclassified to discontinued operations as of December 31, 2020.

(2)Excludes pharmacy claims receivable and premiums receivable

Changes in deferred revenue for the six months ended June 30, 2021 are as follows (in thousands):

Deferred revenue
Balance as of beginning-of-period			$	13,780
Reclassification to revenue, as a result of performance obligations satisfied			(8,726)
Cash received in advance of satisfaction of performance obligations			13,051
Balance as of end of period			$	18,105

X

- Definition

Tabular disclosure of receivable, contract asset, and contract liability from contract with customer. Includes, but is not limited to, change in contract asset and contract liability.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 10
-URI http://asc.fasb.org/extlink&oid=123351226&loc=SL49130551-203045

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- Definition

Tabular disclosure of disaggregation of revenue into categories depicting how nature, amount, timing, and uncertainty of revenue and cash flows are affected by economic factor.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 5
-URI http://asc.fasb.org/extlink&oid=123351226&loc=SL49130545-203045

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- References

No definition available.

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