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MEDICARE PART D (Tables)
6 Months Ended
Jun. 30, 2016
Insurance [Abstract]  
Balance Sheet Amounts Associated With Medicare Part D
The accompanying condensed consolidated balance sheets include the following amounts associated with Medicare Part D at June 30, 2016 and December 31, 2015. CMS subsidies/discounts in the table below include the reinsurance and low-income cost subsidies funded by CMS for which we assume no risk as well as brand name prescription drug discounts for Part D plan participants in the coverage gap funded by CMS and pharmaceutical manufacturers. The risk corridor settlement includes amounts classified as long-term because settlement associated with the 2016 provision is expected to exceed 12 months at June 30, 2016.
 
June 30, 2016
 
December 31, 2015
Risk
Corridor
Settlement
 
CMS
Subsidies/
Discounts
 
Risk
Corridor
Settlement
 
CMS
Subsidies/
Discounts
 
(in millions)
Other current assets
$
41

 
$
2,370

 
$
25

 
$
2,082

Trade accounts payable and accrued expenses
(39
)
 
(591
)
 
(47
)
 
(63
)
Net current asset (liability)
2

 
1,779

 
(22
)
 
2,019

Other long-term assets
54

 

 

 

Other long-term liabilities
(40
)
 

 

 

Net long-term asset
14

 

 

 

Total net asset (liability)
$
16

 
$
1,779

 
$
(22
)
 
$
2,019