Medical Claims Payable

3 Months Ended

Mar. 31, 2016

Medical Claims Payable

A reconciliation of the beginning and ending balances for medical claims payable, by segment (see Note 15, "Segment Information"), for the three months ended March 31, 2017 is as follows:



	Commercial & Specialty Business			Government Business			Total
Gross medical claims payable, beginning of period	$	3,267.0		$	4,625.6		$	7,892.6
Ceded medical claims payable, beginning of period	(521.3		)	(17.8		)	(539.1		)
Net medical claims payable, beginning of period	2,745.7			4,607.8			7,353.5
Net incurred medical claims:
Current period	7,084.1			10,884.4			17,968.5
Prior periods redundancies	(334.0		)	(460.6		)	(794.6		)
Total net incurred medical claims	6,750.1			10,423.8			17,173.9
Net payments attributable to:
Current period medical claims	4,560.2			7,212.0			11,772.2
Prior periods medical claims	2,062.5			3,226.4			5,288.9
Total net payments	6,622.7			10,438.4			17,061.1
Net medical claims payable, end of period	2,873.1			4,593.2			7,466.3
Ceded medical claims payable, end of period	439.6			14.7			454.3
Gross medical claims payable, end of period	$	3,312.7		$	4,607.9		$	7,920.6

At March 31, 2017, the total of net incurred but not reported liabilities plus expected development on reported claims for the Commercial & Specialty Business was $93.1, $255.9 and $2,524.1 for the claim years 2015 and prior, 2016 and 2017 respectively.

At March 31, 2017, the total of net incurred but not reported liabilities plus expected development on reported claims for the Government Business was $55.6, $865.2 and $3,672.4 for the claim years 2015 and prior, 2016 and 2017, respectively.

A reconciliation of the beginning and ending balances for medical claims payable, by segment (see Note 15, "Segment Information"), for the three months ended March 31, 2016 is as follows:



	Commercial & Specialty Business			Government Business			Total
Gross medical claims payable, beginning of period	$	3,396.1		$	4,173.7		$	7,569.8
Ceded medical claims payable, beginning of period	(635.7		)	(9.9		)	(645.6		)
Net medical claims payable, beginning of period	2,760.4			4,163.8			6,924.2
Net incurred medical claims:
Current period	6,520.2			9,459.0			15,979.2
Prior periods redundancies	(439.2		)	(314.8		)	(754.0		)
Total net incurred medical claims	6,081.0			9,144.2			15,225.2
Net payments attributable to:
Current period medical claims	4,582.1			6,044.7			10,626.8
Prior periods medical claims	1,622.9			2,996.8			4,619.7
Total net payments	6,205.0			9,041.5			15,246.5
Net medical claims payable, end of period	2,636.4			4,266.5			6,902.9
Ceded medical claims payable, end of period	488.0			12.2			500.2
Gross medical claims payable, end of period	$	3,124.4		$	4,278.7		$	7,403.1

The reconciliation of net incurred medical claims to benefit expense included in the consolidated statements of income is as follows:



	Three Months Ended March 31
	2017		2016
Net incurred medical claims:
Commercial & Specialty Business	$	6,750.1	$	6,081.0
Government Business	10,423.8		9,144.2
Total net incurred medical claims	17,173.9		15,225.2
Quality improvement and other claims expense	368.9		313.6
Benefit expense	$	17,542.8	$	15,538.8