SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

12 Months Ended

Dec. 31, 2025

Accounting Policies [Abstract]

Schedule of Receipts (Payments) from Contract Deposits, Net and Reimbursements Under Deposit Accounting

We account for the funding of subsidies and discounts for which we assume no risk as a deposit in our consolidated balance sheets and as a financing activity under receipts (payments) from contract deposits, net in our consolidated statements of cash flows.

	2025		2024		2023
	(in millions)
Part D subsidy/discount payments	$	(12,121)	$	(17,762)	$	(17,582)
Part D subsidy/discount reimbursements	11,119		15,921		18,353
Net (payments) reimbursements	$	(1,002)	$	(1,841)	$	771

We account for the payments of the federal government’s claims and the related reimbursements under deposit accounting in our consolidated balance sheets and as a financing activity under receipts (payments) from contract deposits, net in our consolidated statements of cash flows.

	2025		2024		2023
	(in millions)
Health care cost payments	$	(5,641)	$	(7,477)	$	(7,073)
Health care cost reimbursements	5,567		7,385		7,130
Net (payments) reimbursements	$	(74)	$	(92)	$	57