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Reserves for Claims and Performance-Based Arrangements (Tables)

9 Months Ended

Sep. 30, 2022

Insurance [Abstract]

Schedule of Activity in Claims Reserves

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

			For the Nine Months Ended September 30,
			2022																		2021
			EHS (1)						Clinical Solutions (1)						Total						EHS (1)						Clinical Solutions (1)						Total
Balance, beginning of period			$	25,618					$	145,676					$	171,294					$	56,295					$	122,532					$	178,827
Incurred health care costs:
Current year to date period			—						471,502						471,502						6,622						376,506						383,128
Prior year to date period			(5,714)						(2,440)						(8,154)						527						92						619
Total claims incurred			(5,714)						$	469,062					463,348						7,149						376,598						383,747
Claims paid related to:
Current year to date period			—						(369,708)						(369,708)						(20,801)						(229,315)						(250,116)
Prior year to date period			(10,846)						(118,390)						(129,236)						(19,174)						(101,406)						(120,580)
Total claims paid			(10,846)						(488,098)						(498,944)						(39,975)						(330,721)						(370,696)
Balance, end of period			$	9,058					$	126,640					$	135,698					$	23,469					$	168,409					$	191,878

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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.

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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 https://asc.fasb.org/extlink&oid=116884095&loc=d3e14764-158437

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