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Reserves for Claims and Performance-Based Arrangements (Tables)

3 Months Ended

Mar. 31, 2022

Insurance [Abstract]

Activity in claims reserves

Activity in reserves for claims and performance-based arrangements was as follows (in thousands):

			For the Three Months Ended March 31,
			2022																		2021
			EHS (1)						Clinical Solutions (1)						Total						EHS (1)						Clinical Solutions (1)						Total
Beginning balance			$	25,618					$	145,676					$	171,294					$	122,532					$	56,295					$	178,827
Incurred costs related to current period			—						102,664						102,664						104,098						4,189						108,287
Incurred costs related to prior period			(8,465)						14,976						6,511						24						4,151						4,175
Less:
Paid costs related to current period			—						47,724						47,724						30,761						11,164						41,925
Paid costs related to prior period			(483)						59,974						59,491						38,053						10,200						48,253
Change during the year			(7,982)						9,942						1,960						35,308						(13,024)						22,284
Impact of consolidation on reserves for claims and performance-based arrangements			—						—						—						—						—						—
Other adjustments (2)			—						(9,016)						(9,016)						2,658						4,224						6,882
Ending balance			$	17,636					$	146,602					$	164,238					$	160,498					$	47,495					$	207,993

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(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.

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- References

No definition available.

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- 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

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