Schedule II - Valuation and Qualifying Accounts and Reserves

12 Months Ended

Dec. 31, 2018

Valuation and Qualifying Accounts and Reserves [Abstract]

Valuation and Qualifying Accounts and Reserves

CIGNA CORPORATION AND SUBSIDIARIES

SCHEDULE II

VALUATION AND QUALIFYING ACCOUNTS AND RESERVES

			Charged		Charged
	Balance at		(Credited) to		(Credited)				Balance at
(in millions)	beginning		costs and		to other		Other		end
Description	of year		expenses		accounts		deductions		of year
2018
Allowance for doubtful accounts
Premiums, accounts and notes receivable	$	207	$	18	$	(3)	$	(5)	$	217
Deferred tax asset valuation allowance	$	72	$	(5)	$	132	$	-	$	199
Reinsurance recoverables	$	3	$	(1)	$	-	$	-	$	2
2017
Investment asset valuation reserves
Commercial mortgage loans	$	5	$	1	$	-	$	(6)	$	-
Allowance for doubtful accounts
Premiums, accounts and notes receivable	$	200	$	19	$	(11)	$	(1)	$	207
Deferred tax asset valuation allowance (1)	$	87	$	11	$	(26)	$	-	$	72
Reinsurance recoverables	$	3	$	-	$	-	$	-	$	3
2016
Investment asset valuation reserves
Commercial mortgage loans	$	15	$	-	$	-	$	(10)	$	5
Allowance for doubtful accounts
Premiums, accounts and notes receivable	$	75	$	134	$	(8)	$	(1)	$	200
Deferred tax asset valuation allowance	$	71	$	21	$	(5)	$	-	$	87
Reinsurance recoverables	$	3	$	-	$	-	$	-	$	3
(1) Deferred tax valuation allowance amount includes amount assumed from Express Scripts in 2018.