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Reserves for Claims and Performance-Based Arrangements (Tables)

6 Months Ended

Jun. 30, 2021

Insurance [Abstract]

Activity in claims reserves

Activity in reserves for claims and performance-based arrangements for the six months ended June 30, 2021 and 2020, was as follows (in thousands):

			For the Six Months Ended June 30,
			2021																								2020
			EHS (1)						Clinical Solutions (1)						True Health						Total						EHS (1)						Clinical Solutions (1)						True Health						Total
Beginning balance			$	56,295					$	122,532					$	9,859					$	188,686					$	4,265					$	50,245					$	6,640					$	61,150
Incurred costs related to current year			8,669						219,343						34,228						262,240						2,135						201,977						41,584						245,696
Incurred costs related to prior year			6,293						215						(241)						6,267						(498)						(23)						1,351						830
Paid costs related to current year			20,801						73,379						23,274						117,454						4,020						163,431						33,538						200,989
Paid costs related to prior year			20,673						71,392						7,378						99,443						2,530						7,499						6,975						17,004
Change during the year			(26,512)						74,787						3,335						51,610						(4,913)						31,024						2,422						28,533
Disposal of discontinued operations			—						—						(13,194)						(13,194)						—						—						—						—
Other adjustments (2)			3,721						7,282						—						11,003						—						4,726						—						4,726
Ending balance			$	33,504					$	204,601					$	—					$	238,105					$	(648)					$	85,995					$	9,062					$	94,409

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(1)Costs incurred to provide specialty care management and EVH Passport are recorded within cost of revenue in our statement of operations.

(2)Other adjustments to reserves for claims and performance-based arrangements reflect changes in accrual for amounts payable to facilities and amounts owed to our payer partners for claims paid on our behalf.

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- References

No definition available.

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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

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