Medical Claims Payable (Tables)

3 Months Ended

Mar. 31, 2020

Liability for Claims and Claims Adjustment Expense [Abstract]

Reconciliation Of The Beginning And Ending Balances For 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, 2020 is as follows:

	Commercial & Specialty Business			Government Business			Other		Total
Gross medical claims payable, beginning of period	$	3,039		$	5,608		$	—	$	8,647
Ceded medical claims payable, beginning of period	(14		)	(19		)	—		(33		)
Net medical claims payable, beginning of period	3,025			5,589			—		8,614
Business combinations and purchase adjustments	—			141			198		339
Net incurred medical claims:
Current period	6,090			15,010			130		21,230
Prior periods redundancies	(293		)	(407		)	—		(700		)
Total net incurred medical claims	5,797			14,603			130		20,530
Net payments attributable to:
Current period medical claims	3,908			9,698			138		13,744
Prior periods medical claims	1,875			4,234			—		6,109
Total net payments	5,783			13,932			138		19,853
Net medical claims payable, end of period	3,039			6,401			190		9,630
Ceded medical claims payable, end of period	37			23			—		60
Gross medical claims payable, end of period	$	3,076		$	6,424		$	190	$	9,690

Activity in the Other segment resulted from our acquisition of Beacon.

At March 31, 2020, the total of net incurred but not reported liabilities plus expected development on reported claims for the Commercial & Specialty Business was $94, $763 and $2,182 for the claim years 2018 and prior, 2019 and 2020, respectively.

At March 31, 2020, the total of net incurred but not reported liabilities plus expected development on reported claims for the Government Business was $63, $885 and $5,453 for the claim years 2018 and prior, 2019 and 2020, respectively.

At March 31, 2020, the total of net incurred but not reported liabilities plus expected development on reported claims for Other was $0, $0 and $190 for the claim years 2018 and prior, 2019 and 2020, 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, 2019 is as follows:

	Commercial & Specialty Business			Government Business			Other		Total
Gross medical claims payable, beginning of period	$	2,586		$	4,680		$	—	$	7,266
Ceded medical claims payable, beginning of period	(10		)	(24		)	—		(34		)
Net medical claims payable, beginning of period	2,576			4,656			—		7,232
Net incurred medical claims:
Current period	6,053			12,741			—		18,794
Prior periods redundancies	(197		)	(258		)	—		(455		)
Total net incurred medical claims	5,856			12,483			—		18,339
Net payments attributable to:
Current period medical claims	3,898			8,265			—		12,163
Prior periods medical claims	1,766			3,648			—		5,414
Total net payments	5,664			11,913			—		17,577
Net medical claims payable, end of period	2,768			5,226			—		7,994
Ceded medical claims payable, end of period	8			26			—		34
Gross medical claims payable, end of period	$	2,776		$	5,252		$	—	$	8,028

Reconciliation of Net Incurred Medical Claims to Benefit Expense

The reconciliation of net incurred medical claims to benefit expense included in our consolidated statements of income for periods in 2020 are as follows:

	Three Months Ended   March 31, 2020		Three Months Ended   March 31, 2019
Net incurred medical claims:
Commercial & Specialty Business	$	5,797	$	5,856
Government Business	14,603		12,483
Other	130		—
Total net incurred medical claims	20,530		18,339
Quality improvement and other claims expense	959		943
Benefit expense	$	21,489	$	19,282

Reconciliation of Short Duration Medical Claims Payable to the Consolidated Medical Claims Payable

The reconciliation of the medical claims payable reflected in the tables above to the consolidated ending balance for medical claims payable included in the consolidated balance sheet, as of March 31, 2020, is as follows:

	Commercial & Specialty Business		Government Business		Other		Total
Net medical claims payable, end of period	$	3,039	$	6,401	$	190	$	9,630
Ceded medical claims payable, end of period	37		23		—		60
Insurance lines other than short duration	—		212		—		212
Gross medical claims payable, end of period	$	3,076	$	6,636	$	190	$	9,902