XML 53 R38.htm IDEA: XBRL DOCUMENT v3.22.0.1

Revenue Recognition (Tables)

12 Months Ended

Dec. 31, 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 years ended December 31, 2021, 2020 and 2019 (in thousands):

			For the Year Ended December 31,
			2021						2020						2019						2021						2020						2019
			Evolent Health Services																		Clinical Solutions
Medicaid			$	215,236					$	236,634					267,222						$	205,833					$	274,028					75,675
Medicare			26,358						68,505						73,671						363,053						257,092						199,817
Commercial and other			68,219						77,221						68,012						29,258						11,159						2,725
Total			$	309,813					$	382,360					408,905						$	598,144					$	542,279					278,217

Contract with customer, asset and liability

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

			December 31,
			2021						2020 (1)
Short-term receivables (2)			$	129,012					$	118,730
Long-term receivables (2)			4,877						4,554
Short-term contract assets			—						329
Short-term deferred revenue			11,944						10,187
Long-term deferred revenue			4,437						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 year ended December 31, 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			(10,175)
Cash received in advance of satisfaction of performance obligations			12,776
Balance as of end of period			$	16,381

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

+ Details

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

X

- 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

+ Details

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

X

- References

No definition available.

+ Details

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