XML 60 R49.htm IDEA: XBRL DOCUMENT v3.21.2

Reserves for Claims and Performance-Based Arrangements (Tables)

9 Months Ended

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.

X

- References

No definition available.

+ Details

Name:	us-gaap_InsuranceAbstract
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- 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

Name:	us-gaap_ScheduleOfLiabilityForUnpaidClaimsAndClaimsAdjustmentExpense
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration