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Reserves for Claims and Performance-Based Arrangements (Tables)

6 Months Ended

Jun. 30, 2023

Insurance [Abstract]

Schedule of Activity in Claims Reserves

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

			For the Six Months Ended June 30,
			2023						2022
Balance, beginning of period			$	199,730					$	171,294
Incurred health care costs:
Current year to date period			385,459						246,955
Prior year to date period			(26,474)						22,438
Total claims incurred			358,985						269,393
Claims paid related to:
Current year to date period			(179,472)						(201,508)
Prior year to date period			(133,432)						(101,145)
Total claims paid			(312,904)						(302,653)
Other adjustments (1)			—						(12,074)
Balance, end of period			$	245,811					$	125,960

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(1) Other adjustments to reserves for claims and performance-based arrangements reflect changes in accrual for amounts payable to facilities and amounts owed to our payer partners for claims paid on our behalf.

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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
-Topic 944
-SubTopic 40
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480081/944-40-50-3

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