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Revenue Recognition (Tables)

3 Months Ended

Mar. 31, 2023

Revenue from Contract with Customer [Abstract]

Schedule of Disaggregation of Revenue

The following table represents Evolent’s revenue disaggregated by end-market and product type:

									For the Three Months Ended March 31,
																											2023						2022
Medicaid																											$	183,034					$	130,501
Medicare																											127,669						104,399
Commercial and other																											116,987						62,157
Total																											$	427,690					$	297,057
Performance Suite																											$	239,873					$	171,164
Specialty Technology and Services Suite																											65,316						13,580
Administrative Services																											83,067						106,859
Cases																											39,434						5,454
Total																											$	427,690					$	297,057

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 March 31, 2023 and December 31, 2022 (in thousands):

			March 31, 2023						December 31, 2022
Short-term receivables (1)			$	261,875					$	246,209
Short-term deferred revenue			7,069						5,758
Long-term deferred revenue			2,193						2,533

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(1)Excludes pharmacy claims receivable and premiums receivable.

Changes in deferred revenue for the three months ended March 31, 2023, are as follows (in thousands):

Deferred revenue
Balance as of beginning-of-period			$	8,291
Reclassification to revenue, as a result of performance obligations satisfied			(3,987)
Cash received in advance of satisfaction of performance obligations			4,958
Balance as of end of period			$	9,262

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
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 10
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-10

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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
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 5
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-5

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