Medical Claims Payable

A reconciliation of the beginning and ending balances for medical claims payable, by segment (see Note 15, "Segment Information"), for the nine months ended September 30, 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	21,871.1			31,634.5			53,505.6
Prior periods redundancies	(415.6		)	(650.7		)	(1,066.3		)
Total net incurred medical claims	21,455.5			30,983.8			52,439.3
Net payments attributable to:
Current period medical claims	18,723.9			27,274.3			45,998.2
Prior periods medical claims	2,132.0			3,800.1			5,932.1
Total net payments	20,855.9			31,074.4			51,930.3
Net medical claims payable, end of period	3,345.3			4,517.2			7,862.5
Ceded medical claims payable, end of period	79.5			21.9			101.4
Gross medical claims payable, end of period	$	3,424.8		$	4,539.1		$	7,963.9

At September 30, 2017, the total of net incurred but not reported liabilities plus expected development on reported claims for the Commercial & Specialty Business was $56.4, $141.6 and $3,147.3 for the claim years 2015 and prior, 2016 and 2017, respectively.

At September 30, 2017, the total of net incurred but not reported liabilities plus expected development on reported claims for the Government Business was $20.2, $136.9 and $4,360.1 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 nine months ended September 30, 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	20,392.7			28,698.7			49,091.4
Prior periods redundancies	(427.7		)	(345.1		)	(772.8		)
Total net incurred medical claims	19,965.0			28,353.6			48,318.6
Net payments attributable to:
Current period medical claims	17,864.0			24,467.9			42,331.9
Prior periods medical claims	2,132.4			3,703.1			5,835.5
Total net payments	19,996.4			28,171.0			48,167.4
Net medical claims payable, end of period	2,729.0			4,346.4			7,075.4
Ceded medical claims payable, end of period	375.8			21.7			397.5
Gross medical claims payable, end of period	$	3,104.8		$	4,368.1		$	7,472.9

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



	Three Months Ended September 30				Nine Months Ended September 30
	2017		2016		2017		2016
Net incurred medical claims:
Commercial & Specialty Business	$	7,441.0	$	6,990.7	$	21,455.5	$	19,965.0
Government Business	10,262.8		9,602.0		30,983.8		28,353.6
Total net incurred medical claims	17,703.8		16,592.7		52,439.3		48,318.6
Quality improvement and other claims expense	399.8		329.8		1,124.3		947.9
Benefit expense	$	18,103.6	$	16,922.5	$	53,563.6	$	49,266.5