Customer Liabilities

Customer liabilities include (i) accrued service costs (amounts due and accrued for cost reimbursements),

(ii) refund liabilities (amounts potentially due as a refund to the Company's customers on incentive fees), (iii) customer deposits (consisting primarily of net operating fees under the Company’s RCM contracts that are paid prior to the service period and amounts due as a refund to the Company's customers on incentive fees) and (iv) deferred revenue (contract liabilities) (fixed or variable fees amortized to revenue over the service period). Deferred customer billings are classified as current based on the customer contract end dates or other termination events that fall within twelve months of the balance sheet dates. Accrued service cost, refund liabilities and contract liabilities are classified as current or non-current based on the anticipated period in which the liabilities are expected to be settled or the revenue is expected to be recognized.

Customer liabilities consist of the following (in millions):



	March 31,		December 31,
	2018		2017
Accrued service costs, current	27.8		23.7
Customer deposits, current	—		—
Refund liabilities, current	0.7		0.5
Deferred revenue (contract liabilities), current	3.8		4.0
Current portion of customer liabilities (1)	$	32.3	$	28.2
Refund liabilities, non-current	—		—
Customer deposits, non-current	—		—
Deferred revenue (contract liabilities), non-current	14.5		11.5
Non-current portion of customer liabilities (1)	$	14.5	$	11.5
Total customer liabilities	$	46.8	$	39.7

(1) Current and non-current portion of customer liabilities includes amounts for a related party. See Note 15, Related Party Transactions for further discussion.