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Medicare Part D (Tables)
9 Months Ended
Sep. 30, 2013
Balance Sheet Amounts Associated With Medicare Part D

The condensed consolidated balance sheets include the following amounts associated with Medicare Part D at September 30, 2013 and December 31, 2012. Amounts included below relating to the 2012 contract year for the net risk corridor payable of $210 million and the CMS subsidies receivable of $539 million at September 30, 2013 are expected to be settled in the fourth quarter of 2013.

 

     September 30, 2013     December 31, 2012  
   Risk
Corridor
Settlement
    CMS
Subsidies/

Discounts
    Risk
Corridor
Settlement
    CMS
Subsidies/

Discounts
 
     (in millions)  

Other current assets

   $ 58      $ 880      $ 37      $ 635   

Trade accounts payable and accrued expenses

     (261     (131     (393     (77
  

 

 

   

 

 

   

 

 

   

 

 

 

Net current (liability) asset

   $ (203   $ 749      $ (356   $ 558