HEALTH CARE REFORM (Tables)

6 Months Ended

Jun. 30, 2016

Changes in the premium deficiency reserve for the 2016 coverage year for the six months ended June 30, 2016 were as follows:



	Premium Deficiency Reserve
	(in millions)
Balance at January 1, 2016	$	176
Current period results applied to the PDR liability for the 2016 coverage year	(47		)
Change in full year 2016 estimate recorded in benefits expense	208
Balance at June 30, 2016	$	337

Schedule Of Risk Adjustment, Reinsurance Recoverable And Risk Corridor Settlement

The accompanying condensed consolidated balance sheets include the following amounts associated with the 3Rs at June 30, 2016 and December 31, 2015. Amounts classified as long-term represent settlements that we expect to exceed 12 months at June 30, 2016.



	June 30, 2016							December 31, 2015
	Risk Adjustment Settlement			Reinsurance Recoverables		Risk Corridor Settlement		Risk Adjustment Settlement			Reinsurance Recoverables		Risk Corridor Settlement
	(in millions)
Prior Coverage Years
Premiums receivable	$	133		$	—	$	—	$	126		$	—	$	—
Other current assets	—			316		—		—			610		—
Trade accounts payable and accrued expenses	(238		)	—		—		(223		)	—		—
Net current (liability) asset	(105		)	316		—		(97		)	610		—
Other long-term assets	—			—		415		10			—		459
Total prior coverage years' net (liability) asset	(105		)	316		415		(87		)	610		459
Current Coverage Year
Other long-term assets	133			86		127		—			—		—
Other long-term liabilities	(72		)	—		—		—			—		—
Total 2016 coverage year net long-term asset	61			86		127		—			—		—
Total net (liability) asset	$	(44	)	$	402	$	542	$	(87	)	$	610	$	459