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Revenue Recognition (Tables)

3 Months Ended

Mar. 31, 2022

Revenue from Contract with Customer [Abstract]

Disaggregation of revenue

The following table represents Evolent’s revenue disaggregated by segment and end-market for (in thousands):

			For the Three Months Ended March 31,
			2022						2021						2022						2021
			Evolent Health Services												Clinical Solutions
Medicaid			$	66,914					$	60,929					$	63,587					$	43,339
Medicare			4,833						8,338						99,566						85,783
Commercial and other			35,111						15,571						27,046						1,111
Total			$	106,858					$	84,838					$	190,199					$	130,233

Contract with customer, asset and liability

The following table provides information about receivables, contract assets and deferred revenue from contracts with customers as of March 31, 2022 and December 31, 2021 (in thousands):

			March 31, 2022						December 31, 2021
Short-term receivables (1)			$	176,300					$	129,012
Long-term receivables (1)			4,958						4,877
Short-term deferred revenue			13,288						11,944
Long-term deferred revenue			4,019						4,437

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(1)Excludes pharmacy claims receivable and premiums receivable.

Changes in deferred revenue for the three months ended March 31, 2022 are as follows (in thousands):

Deferred revenue
Balance as of beginning-of-period			$	16,381
Reclassification to revenue, as a result of performance obligations satisfied			(10,124)
Cash received in advance of satisfaction of performance obligations			11,050
Balance as of end of period			$	17,307

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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