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Revenue Recognition (Tables)

12 Months Ended

Dec. 31, 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 the years ended December 31, 2022, 2021 and 2020 (in thousands):

									For the Year Ended December 31,
																											2022						2021						2020						2022						2021						2020
															Evolent Health Services																		Clinical Solutions
Medicaid																											$	238,504					$	215,236					$	236,634					$	320,858					$	205,833					$	274,028
Medicare																											27,092						26,358						68,505						431,321						380,973						258,905
Commercial and other																											141,906						68,219						77,221						192,332						11,338						9,346
Total																											$	407,502					$	309,813					$	382,360					$	944,511					$	598,144					$	542,279

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 December 31, 2022 and 2021 (in thousands):

			December 31,
			2022						2021
Short-term receivables (1)			$	246,209					$	129,012
Long-term receivables (1)			—						4,877
Short-term deferred revenue			5,758						11,944
Long-term deferred revenue			2,533						4,437

————————

(1)Excludes pharmacy claims receivable and premiums receivable.

Changes in deferred revenue for the year ended December 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			(11,901)
Cash received in advance of satisfaction of performance obligations			3,811
Balance as of end of period			$	8,291

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

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