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v3.22.2.2

Revenue Recognition (Tables) | 9 Months Ended
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Sep. 30, 2022
Revenue from Contract with Customer [Abstract] |
Schedule of Disaggregation of Revenue | The following table represents Evolent’s revenue disaggregated by segment and end-market for (in thousands):
| For the Three Months Ended September 30, |  | For the Nine Months Ended September 30,
| 2022 |  | 2021 |  | 2022 |  | 2021 |  | 2022 |  | 2021 |  | 2022 |  | 2021
| Evolent Health Services |  | Clinical Solutions |  | Evolent Health Services |  | Clinical Solutions
Medicaid | $ | 60,054 |  |  | $ | 41,857 |  |  | $ | 79,664 |  |  | $ | 51,829 |  |  | $ | 183,542 |  |  | $ | 154,850 |  |  | $ | 226,684 |  |  | $ | 148,816 |
Medicare | 6,335 |  |  | 4,816 |  |  | 111,632 |  |  | 105,219 |  |  | 21,031 |  |  | 19,500 |  |  | 315,334 |  |  | 281,763 |
Commercial and other | 40,939 |  |  | 16,184 |  |  | 53,961 |  |  | 2,566 |  |  | 101,948 |  |  | 48,207 |  |  | 121,042 |  |  | 6,463 |
Total | $ | 107,328 |  |  | $ | 62,857 |  |  | $ | 245,257 |  |  | $ | 159,614 |  |  | $ | 306,521 |  |  | $ | 222,557 |  |  | $ | 663,060 |  |  | $ | 437,042 |
Schedule of Contract with Customer, Asset and Liability | The following table provides information about receivables, contract assets and deferred revenue from contracts with customers as of September 30, 2022 and December 31, 2021 (in thousands):
| September 30, 2022 |  | December 31, 2021
Short-term receivables (1) | $ | 185,590 |  |  | $ | 129,012 |
Long-term receivables (1) | 884 |  |  | 4,877 |
Short-term deferred revenue | 7,524 |  |  | 11,944 |
Long-term deferred revenue | 3,185 |  |  | 4,437 |
———————— (1)Excludes pharmacy claims receivable and premiums receivable. Changes in deferred revenue for the nine months ended September 30, 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 | (11,445) |
Cash received in advance of satisfaction of performance obligations | 5,773 |
Balance as of end of period | $ | 10,709 |

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- 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 https://asc.fasb.org/extlink&oid=126920106&loc=SL49130551-203045 + Details
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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 https://asc.fasb.org/extlink&oid=126920106&loc=SL49130545-203045 + Details
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