Liability for Unpaid Claims (Tables)

9 Months Ended

Sep. 30, 2017

Activity in the Liability for Unpaid Health Claims

Activity in the liability for unpaid health claims is summarized as follows:



	Nine Months Ended September 30,
	2017			2016
Balance at beginning of period	$	143,128		$	137,120
Incurred related to:
Current year	393,747			388,998
Prior years	(10,745		)	(5,710		)
Total incurred	383,002			383,288
Paid related to:
Current year	279,563			275,388
Prior years	103,010			102,435
Total paid	382,573			377,823
Balance at end of period	$	143,557		$	142,585

Reconciliation of the Liability for Policy Claims and Other Benefits Payable

Below is the reconciliation of the liability for "Policy claims and other benefits payable" in the Condensed Consolidated Balance Sheets.



	September 30, 2017		December 31, 2016
Policy claims and other benefits payable:
Short-duration contracts	$	23,193	$	26,721
Insurance lines other than short duration—health	120,364		116,407
Insurance lines other than short duration—life	175,275		156,437
Total policy claims and other benefits payable	$	318,832	$	299,565

Total Incurred of Incurred But Not Reported Liabilities Plus Expected Development on Reported Claims for Short-Duration Products

The below table illustrates the total incurred but not reported liabilities plus expected development on reported claims for short-duration products over the last five years. Claim frequency is determined by duration and incurred date.



	As of September 30, 2017
Accident Year	Total of incurred-but-not-reported liabilities plus expected development on reported claims
2013	$	—
2014	1
2015	46
2016	1,022
2017	22,124
Total	$	23,193