Medical Claims Payable (Tables)

6 Months Ended

Jun. 30, 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 six months ended June 30, 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	11,318			28,162			498		39,978
Prior periods redundancies	(374		)	(326		)	—		(700		)
Total net incurred medical claims	10,944			27,836			498		39,278
Net payments attributable to:
Current period medical claims	9,014			22,115			496		31,625
Prior periods medical claims	2,218			4,823			—		7,041
Total net payments	11,232			26,938			496		38,666
Net medical claims payable, end of period	2,737			6,628			200		9,565
Ceded medical claims payable, end of period	62			28			—		90
Gross medical claims payable, end of period	$	2,799		$	6,656		$	200	$	9,655

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

At June 30, 2020, the total of net incurred but not reported liabilities plus expected development on reported claims for the Commercial & Specialty Business was $74, $358 and $2,305 for the claim years 2018 and prior, 2019 and 2020, respectively.

At June 30, 2020, the total of net incurred but not reported liabilities plus expected development on reported claims for the Government Business was $80, $360 and $6,188 for the claim years 2018 and prior, 2019 and 2020, respectively.

At June 30, 2020, the total of net incurred but not reported liabilities plus expected development on reported claims for Other was $0, $0 and $200 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 six months ended June 30, 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	12,460			25,777			—		38,237
Prior periods redundancies	(182		)	(232		)	—		(414		)
Total net incurred medical claims	12,278			25,545			—		37,823
Net payments attributable to:
Current period medical claims	9,928			20,439			—		30,367
Prior periods medical claims	2,081			4,101			—		6,182
Total net payments	12,009			24,540			—		36,549
Net medical claims payable, end of period	2,845			5,661			—		8,506
Ceded medical claims payable, end of period	14			29			—		43
Gross medical claims payable, end of period	$	2,859		$	5,690		$	—	$	8,549

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				Six Months Ended   June 30, 2020
	March 31, 2020		June 30, 2020
Net incurred medical claims:
Commercial & Specialty Business	$	5,797	$	5,147	$	10,944
Government Business	14,603		13,233		27,836
Other	130		368		498
Total net incurred medical claims	20,530		18,748		39,278
Quality improvement and other claims expense	959		799		1,758
Benefit expense	$	21,489	$	19,547	$	41,036

The reconciliation of net incurred medical claims to benefit expense included in our consolidated statements of income for periods in 2019 are as follows:

	Three Months Ended				Six Months Ended   June 30, 2019
	March 31, 2019		June 30, 2019
Net incurred medical claims:
Commercial & Specialty Business	$	5,856	$	6,422	$	12,278
Government Business	12,483		13,062		25,545
Total net incurred medical claims	18,339		19,484		37,823
Quality improvement and other claims expense	943		884		1,827
Benefit expense	$	19,282	$	20,368	$	39,650

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 June 30, 2020, is as follows:

	Commercial & Specialty Business		Government Business		Other		Total
Net medical claims payable, end of period	$	2,737	$	6,628	$	200	$	9,565
Ceded medical claims payable, end of period	62		28		—		90
Insurance lines other than short duration	—		223		—		223
Gross medical claims payable, end of period	$	2,799	$	6,879	$	200	$	9,878