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Segment Information
9 Months Ended
Sep. 30, 2018
Segment Reporting [Abstract]  
Segment Information
Segment Information
The results of our operations are described through three reportable segments: Commercial & Specialty Business, Government Business and Other, as further described in Note 19, “Segment Information,” to our audited consolidated financial statements as of and for the year ended December 31, 2017 included in our 2017 Annual Report on Form 10-K.
Financial data by reportable segment for the three and nine months ended September 30, 2018 and 2017 is as follows:
 
Commercial
& Specialty
Business
 
Government
Business
 
Other
 
Total
Three Months Ended September 30, 2018
 
 
 
 
 
 
 
Operating revenue
$
9,128

 
$
13,841

 
$
11

 
$
22,980

Operating gain (loss)
833

 
466

 
(50
)
 
1,249

Three Months Ended September 30, 2017
 
 
 
 
 
 
 
Operating revenue
$
10,052

 
$
12,037

 
$
8

 
$
22,097

Operating gain (loss)
535

 
457

 
(10
)
 
982

Nine Months Ended September 30, 2018
 
 
 
 
 
 
 
Operating revenue
$
27,357

 
$
40,647

 
$
33

 
$
68,037

Operating gain (loss)
3,295

 
1,494

 
(113
)
 
4,676

Nine Months Ended September 30, 2017
 
 
 
 
 
 
 
Operating revenue
$
30,651

 
$
35,946

 
$
17

 
$
66,614

Operating gain (loss)
2,805

 
1,069

 
(80
)
 
3,794


The major product revenues for each of the reportable segments for the three and nine months ended September 30, 2018 and 2017 are as follows:
 
Three Months Ended 
 September 30
 
Nine Months Ended 
 September 30
 
2018
 
2017
 
2018
 
2017
Commercial & Specialty Business
 
 
 
 
 
 
 
Managed care products
$
7,377

 
$
8,478

 
$
22,212

 
$
25,815

Managed care services
1,334

 
1,196

 
3,918

 
3,651

Dental/Vision products and services
306

 
305

 
914

 
913

Other
111

 
73

 
313

 
272

Total Commercial & Specialty Business
9,128

 
10,052

 
27,357

 
30,651

Government Business
 
 
 
 
 
 
 
Managed care products
13,695

 
11,934

 
40,276

 
35,619

Managed care services
146

 
103

 
371

 
327

Total Government Business
13,841

 
12,037

 
40,647

 
35,946

Other
 
 
 
 
 
 
 
Other
11

 
8

 
33

 
17

Total product revenues
$
22,980

 
$
22,097

 
$
68,037

 
$
66,614


The classification between managed care products and managed care services in the above table primarily distinguishes between the levels of risk assumed. Managed care products represent insurance products where we bear the insurance risk, whereas managed care services represent product offerings where we provide claims adjudication and other administrative services to the customer, but the customer principally bears the insurance risk. 
A reconciliation of reportable segments’ operating revenues to the amounts of total revenues included in our consolidated statements of income for the three and nine months ended September 30, 2018 and 2017 is as follows:
 
Three Months Ended 
 September 30
 
Nine Months Ended 
 September 30
 
2018
 
2017
 
2018
 
2017
Reportable segments’ operating revenues
$
22,980

 
$
22,097

 
$
68,037

 
$
66,614

Net investment income
250

 
220

 
708

 
628

Net realized gains on financial instruments
27

 
115

 
5

 
138

Other-than-temporary impairment losses recognized in income
(6
)
 
(6
)
 
(18
)
 
(21
)
Total revenues
$
23,251

 
$
22,426

 
$
68,732

 
$
67,359


A reconciliation of reportable segments’ operating gain to income before income tax expense included in our consolidated statements of income for the three and nine months ended September 30, 2018 and 2017 is as follows:
 
Three Months Ended 
 September 30
 
Nine Months Ended 
 September 30
 
2018
 
2017
 
2018
 
2017
Reportable segments’ operating gain
$
1,249

 
$
982

 
$
4,676

 
$
3,794

Net investment income
250

 
220

 
708

 
628

Net realized gains on financial instruments
27

 
115

 
5

 
138

Other-than-temporary impairment losses recognized in income
(6
)
 
(6
)
 
(18
)
 
(21
)
Interest expense
(188
)
 
(150
)
 
(564
)
 
(575
)
Amortization of other intangible assets
(91
)
 
(42
)
 
(265
)
 
(124
)
Gain (loss) on extinguishment of debt
1

 
—

 
(17
)
 
—

Income before income tax expense
$
1,242

 
$
1,119

 
$
4,525

 
$
3,840