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Revenue Recognition (Tables)

9 Months Ended

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

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(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

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

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- References

No definition available.

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