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Reserves for Claims and Performance-Based Arrangements (Tables) | 9 Months Ended
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Sep. 30, 2021
Insurance [Abstract] |
Activity in claims reserves | Activity in reserves for claims and performance-based arrangements for the nine months ended September 30, 2021 and 2020, was as follows (in thousands):
| For the Nine Months Ended September 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 |  |  | 340,582 |  |  | 34,228 |  |  | 383,479 |  |  | 2,376 |  |  | 313,259 |  |  | 63,571 |  |  | 379,206 |
Incurred costs related to prior year | 527 |  |  | 92 |  |  | (241) |  |  | 378 |  |  | 2,319 |  |  | 8 |  |  | 1,488 |  |  | 3,815 |
Paid costs related to current year | 20,801 |  |  | 205,236 |  |  | 23,274 |  |  | 249,311 |  |  | 74,939 |  |  | 260,660 |  |  | 55,014 |  |  | 390,613 |
Paid costs related to prior year | 19,174 |  |  | 98,363 |  |  | 7,378 |  |  | 124,915 |  |  | 1,608 |  |  | 7,460 |  |  | 6,975 |  |  | 16,043 |
Change during the year | (30,779) |  |  | 37,075 |  |  | 3,335 |  |  | 9,631 |  |  | (71,852) |  |  | 45,147 |  |  | 3,070 |  |  | (23,635) |
Impact of consolidation on reserves for claims and performance-based arrangements | — |  |  | — |  |  | — |  |  | — |  |  | 164,297 |  |  | — |  |  | — |  |  | 164,297 |
Disposal of discontinued operations | — |  |  | — |  |  | (13,194) |  |  | (13,194) |  |  | — |  |  | — |  |  | — |  |  | — |
Other adjustments (2) | (2,047) |  |  | 8,802 |  |  | — |  |  | 6,755 |  |  | 501 |  |  | 6,000 |  |  | — |  |  | 6,501 |
Ending balance | $ | 23,469 |  |  | $ | 168,409 |  |  | $ | — |  |  | $ | 191,878 |  |  | $ | 97,211 |  |  | $ | 101,392 |  |  | $ | 9,710 |  |  | $ | 208,313 |
———————— (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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- 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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