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Revenue Recognition (Tables)

6 Months Ended

Jun. 30, 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 June 30,												For the Six Months Ended June 30,
			2023						2022						2023						2022
Medicaid			$	209,318					$	141,502					$	392,352					$	279,303
Medicare			138,700						111,392						266,369						208,492
Commercial and other			121,118						67,045						238,105						129,201
Total			$	469,136					$	319,939					$	896,826					$	616,996
Performance Suite			$	276,576					$	208,085					$	516,449					$	379,249
Specialty Technology and Services Suite			77,052						12,874						142,368						26,454
Administrative Services			77,754						92,357						160,821						199,216
Cases			37,754						6,623						77,188						12,077
Total			$	469,136					$	319,939					$	896,826					$	616,996

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 June 30, 2023 and December 31, 2022 (in thousands):

			June 30, 2023						December 31, 2022
Short-term receivables (1)			$	344,781					$	246,209
Short-term deferred revenue			6,950						5,758
Long-term deferred revenue			1,853						2,533

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(1)Excludes pharmacy claims receivable and premiums receivable.

Changes in deferred revenue for the six months ended June 30, 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			(4,722)
Cash received in advance of satisfaction of performance obligations			5,234
Balance as of end of period			$	8,803

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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