XML 68 R53.htm IDEA: XBRL DOCUMENT v3.22.0.1

Reserves for Claims and Performance-Based Arrangements (Tables)

12 Months Ended

Dec. 31, 2021

Insurance [Abstract]

Activity in claims reserves

Activity in reserves for claims and performance-based arrangements for the years ended December 31, 2021 and 2020, was as follows (in thousands):

			For the Year Ended December 31,
			2021																		2020
			EHS (1)						Clinical Solutions (1)						Total						EHS (1)						Clinical Solutions (1)						Total (2)
Beginning balance			$	56,296					$	122,531					$	178,827					$	4,265					$	50,245					$	54,510
Incurred costs related to current year			8,669						449,172						457,841						(7,542)						428,139						420,597
Incurred costs related to prior year			7,036						73						7,109						2,853						25						2,878
Paid costs related to current year			20,801						337,647						358,448						106,093						358,478						464,571

Paid costs related to prior year			25,544						100,075						125,619						2,123						7,475						9,598
Change during the year			(30,640)						11,523						(19,117)						(112,905)						62,211						(50,694)
Impact of consolidation on reserves for claims and performance-based arrangements			—						—						—						164,297						—						164,297
Other adjustments (3)			(38)						11,622						11,584						639						10,075						10,714
Ending balance			$	25,618					$	145,676					$	171,294					$	56,296					$	122,531					$	178,827

————————

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

(2)Amounts exclude $9.9 million related to reserves for claims reclassified to discontinued operations as of December 31, 2020.

(3)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