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Revenue Recognition (Tables)

9 Months Ended

Sep. 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 nine months ended September 30, 2021 and 2020 (in thousands):

			For the Three Months Ended September 30,																								For the Nine Months Ended September 30,
			2021						2020						2021						2020						2021						2020						2021						2020
			Evolent Health Services												Clinical Solutions												Evolent Health Services												Clinical Solutions
Medicaid			$	41,857					$	51,637					$	51,829					$	73,480					$	154,850					$	165,584					$	148,816					$	197,992
Medicare			4,816						28,483						91,249						63,663						19,500						57,729						267,793						190,223
Commercial and other			30,154						19,830						2,566						2,479						62,177						59,535						6,463						7,040
Total			$	76,827					$	99,950					$	145,644					$	139,622					$	236,527					$	282,848					$	423,072					$	395,255

Contract with customer, asset and liability

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

			September 30, 2021						December 31, 2020 (1)
Short-term receivables (2)			$	172,171					$	122,167
Long-term receivables (2)			4,796						4,554
Short-term contract assets			—						329
Short-term deferred revenue			13,785						10,187
Long-term deferred revenue			4,457						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 nine months ended September 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			(9,343)
Cash received in advance of satisfaction of performance obligations			13,805
Balance as of end of period			$	18,242

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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