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Significant Accounting Policies (Tables)
 9 Months Ended
Sep. 30, 2015
Accumulated Other Comprehensive (Loss) Income
Our accumulated other comprehensive income (loss) for the three and nine months ended September 30, 2015 and 2014 are as follows:  
 
Unrealized Gains (Losses) on investments available-for-sale
 
Defined Benefit Pension Plans
 
Accumulated Other Comprehensive Income (Loss)
Three Months Ended September 30:
 
 
(Dollars in millions)
 
 
Balance as of July 1, 2014
$
3.9

 
$
(4.4
)
 
$
(0.5
)
Other comprehensive income before reclassifications
1.3

 
—

 
1.3

Amounts reclassified from accumulated other comprehensive (loss) income
(0.2
)
 
0.1

 
(0.1
)
Other comprehensive income for the three months ended September 30, 2014
1.1

 
0.1

 
1.2

Balance as of September 30, 2014
$
5.0

 
$
(4.3
)
 
$
0.7

 
 
 
 
 
 
Balance as of July 1, 2015
$
(2.8
)
 
$
(10.7
)
 
$
(13.5
)
Other comprehensive income before reclassifications
7.3

 
—

 
7.3

Amounts reclassified from accumulated other comprehensive income
0.1

 
0.4

 
0.5

Other comprehensive income for the three months ended September 30, 2015
7.4

 
0.4

 
7.8

Balance as of September 30, 2015
$
4.6

 
$
(10.3
)
 
$
(5.7
)
Nine Months Ended September 30:
 
 
 
 
 
Balance as of January 1, 2014
$
(28.3
)
 
$
(4.6
)
 
$
(32.9
)
Other comprehensive income before reclassifications
35.0

 
—

 
35.0

Amounts reclassified from accumulated other comprehensive (loss) income
(1.7
)
 
0.3

 
(1.4
)
Other comprehensive income for the nine months ended September 30, 2014
33.3

 
0.3

 
33.6

Balance as of September 30, 2014
$
5.0

 
$
(4.3
)
 
$
0.7

 
 
 
 
 
 
Balance as of January 1, 2015
$
8.2

 
$
(11.5
)
 
$
(3.3
)
Other comprehensive (loss) income before reclassifications
(2.3
)
 
—

 
(2.3
)
Amounts reclassified from accumulated other comprehensive (loss) income
(1.3
)
 
1.2

 
(0.1
)
Other comprehensive (loss) income for the nine months ended September 30, 2015
(3.6
)
 
1.2

 
(2.4
)
Balance as of September 30, 2015
$
4.6

 
$
(10.3
)
 
$
(5.7
)
Reclassifications Out of Accumulated Other Comprehensive Income
The following table shows reclassifications out of accumulated other comprehensive income and the affected line items in the consolidated statements of operations for the three and nine months ended September 30, 2015 and 2014:
 
Three months ended
September 30,
 
Nine months ended
September 30,
Affected line item in the Consolidated Statements of Operations
 
2015
 
2014
 
2015
 
2014
 
 
(Dollars in millions)
 
Unrealized (losses) gains on investments available-for-sale
$
(0.1
)
 
$
0.3

 
$
2.1

 
$
2.6

Net investment income
 
(0.1
)
 
0.3

 
2.1

 
2.6

Total before tax
 
—

 
0.1

 
0.8

 
0.9

Tax expense
 
(0.1
)
 
0.2

 
1.3

 
1.7

Net of tax
Amortization of defined benefit pension items:
 
 
 
 
 
 
 
 
      Prior-service cost
(0.1
)
 
(0.1
)
 
(0.3
)
 
(0.3
)
(a)
 Actuarial gains (losses)
(0.5
)
 
(0.1
)
 
(1.6
)
 
(0.2
)
(a)
 
(0.6
)
 
(0.2
)
 
(1.9
)
 
(0.5
)
Total before tax
 
(0.2
)
 
(0.1
)
 
(0.7
)
 
(0.2
)
Tax benefit
 
(0.4
)
 
(0.1
)
 
(1.2
)
 
(0.3
)
Net of tax
 
 
 
 
 
 
 
 
 
Total reclassifications for the period
$
(0.5
)
 
$
0.1

 
$
0.1

 
$
1.4

Net of tax
_________
(a)
These accumulated other comprehensive income components are included in the computation of net periodic pension cost.
Carrying Amount of Goodwill
The carrying amount of goodwill by reporting unit is as follows:
 
Western
Region
Operations
 
Total
 
(Dollars in millions)
Balance as of December 31, 2014
$
558.9

 
$
558.9

Balance as of September 30, 2015
$
558.9

 
$
558.9
Schedule of Intangible Assets
The intangible assets that continue to be subject to amortization using the straight-line method over their estimated lives are as follows:
 
Gross
Carrying
Amount
 
Accumulated
Amortization
 
Net
Balance
 
Weighted
Average Life
(in years)
 
(Dollars in millions)
 
 
As of September 30, 2015:
 
 
 
 
 
 
 
Provider networks
$
41.5

 
$
(37.8
)
 
$
3.7

 
18.9
Customer relationships and other
29.5

 
(23.5
)
 
6.0

 
11.1
 
$
71.0

 
$
(61.3
)
 
$
9.7

 
 
 
 
 
 
 
 
 
 
As of December 31, 2014:
 
 
 
 
 
 
 
Provider networks
$
41.5

 
$
(36.9
)
 
$
4.6

 
18.9
Customer relationships and other
29.5

 
(22.3
)
 
7.2

 
11.1
 
$
71.0

 
$
(59.2
)
 
$
11.8

 
 
Estimated Annual Pretax Amortization Expense For Other Intangible Assets
Estimated annual pretax amortization expense for other intangible assets for each of the next five years ending December 31 is as follows (dollars in millions):  
Year
Amount

2015
$
2.8

2016
2.2

2017
2.2

2018
2.1

2019
0.9
Schedule of ACA 3Rs Assets and Liabilities [Table Text Block]
The following table presents the assets and liabilities related to the 3Rs as of September 30, 2015 and December 31, 2014:
 
 
September 30, 2015
 
December 31, 2014
Other receivables:
 
(Dollars in millions)
Reinsurance
 
$
167.8

 
$
234.0

Risk adjustment
 
123.2

 
81.0

Risk corridor
 
12.4

 
—

 
 
 
 
 
Other noncurrent assets:
 
 
 
 
Reinsurance
 
—

 
—

Risk adjustment
 
—

 
—

Risk corridor
 
176.9

 
90.4

 
 
 
 
 
Accounts payable and other liabilities:
 
 
 
 
Risk adjustment
 
144.9

 
153.4

 
 
 
 
 
Other noncurrent liabilities:
 
 
 
 
Risk adjustment
 
—

 
—

Risk corridor
 
—

 
3.6

 
 
 
 
 
Net Receivable (Payable) Balance:
 
 
 
 
Risk adjustment
 
$
(21.7
)
 
$
(72.4
)
Risk corridor
 
189.3

 
86.8

Reinsurance
 
167.8

 
234.0
Schedule of ACA 3Rs Estimates [Table Text Block]
The following table presents the changes in our balances related to the 3Rs during the three months ended September 30, 2015 and 2014:
 
Net Receivable/(Payable) Balance as of
 June 30, 2015 and 2014
 
Change in Estimates Related to Prior Year
 
Current Estimates
 
Payments Made (Received)
 
Net Receivable/(Payable) Balance as of September 30, 2015 and 2014
 
 
 
(Dollars in millions)
 
 
 
 
Three months ended September 30, 2015
 
 
 
 
 
 
 
 
 
Risk adjustment
$
(139.4
)
 
$
0.2

 
$
28.4

 
$
89.1

 
$
(21.7
)
Risk corridor
178.9

 
5.5

 
4.9

 
—

 
189.3

Reinsurance
300.6

 
—

 
65.7

 
(198.5
)
 
167.8

Three months ended September 30, 2014
 
 
 
 
 
 
 
 
 
Risk adjustment
$
(30.1
)
 
$
—

 
$
(17.6
)
 
$
—

 
$
(47.7
)
Risk corridor
27.3

 
—

 
44.7

 
—

 
72.0

Reinsurance
110.6

 
—

 
32.0

 
—

 
142.6

The following table presents the changes in our balances related to the 3Rs during the nine months ended September 30, 2015 and 2014:
 
Net Receivable/(Payable) Balance as of
December 31, 2014 and 2013
 
Change in Estimates Related to Prior Year
 
Current Estimates
 
Payments Made (Received)
 
Net Receivable/(Payable) Balance as of
September 30, 2015 and 2014
 
 
 
(Dollars in millions)
 
 
 
 
Nine months ended September 30, 2015
 
 
 
 
 
 
 
 
 
Risk adjustment
$
(72.4
)
 
$
(6.2
)
 
$
(32.2
)
 
$
89.1

 
$
(21.7
)
Risk corridor
86.8

 
11.4

 
91.1

 
—

 
189.3

Reinsurance
234.0

 
(19.8
)
 
152.1

 
(198.5
)
 
167.8

Nine months ended September 30, 2014
 
 
 
 
 
 
 
 
 
Risk adjustment
$
—

 
$
—

 
$
(47.7
)
 
$
—

 
$
(47.7
)
Risk corridor
—

 
—

 
72.0

 
—

 
72.0

Reinsurance
—

 
—

 
142.6

 
—

 
142.6
Schedule of Financial Statement Impact of Section 1202 Model Change
The financial statement impact of the section 1202 reimbursement methodology change is summarized in the table below.
 
Recorded In
 
Year Ended December 31, 2013
 
Three Months Ended March 31, 2014
 
Three Months Ended June 30, 2014
 
 
 
 
 
 
(Dollars in millions)
No Risk
 
No Risk
 
Full Risk
Health plan services premiums
$
4.4

 
$
—

 
$
154.7

Health plan services expenses
—

 
—

 
144.0

General and administrative expenses
4.4

 
—

 
—

Administrative services fees and other income
6.5

 
1.4

 
(7.9
)
Pretax income
$
6.5

 
$
1.4

 
$
2.8
Medicaid Premium Revenue [Member]  
Impact to Health Plan Service Premium Revenues
The following table presents information regarding the impact to health plan services premium revenues related to the Medi-Cal MLR rebates and our Arizona Medicaid contract profit-sharing provisions (amounts in millions):
 
Increase (Decrease) in Health Plan Services Premium Revenue
 
Three Months Ended September 30,
 
Nine Months Ended September 30,
 
2015
 
2014
 
2015
 
2014
Medi-Cal MLR rebates
$
(8.8
)
 
$
(45.3
)
 
$
(69.7
)
 
$
(45.3
)
AZ Medicaid contract profit-sharing provisions
(18.5
)
 
(3.9
)
 
(44.3
)
 
(11.9
)
Medicare and Medi-Cal [Member]  
Impact to Health Plan Service Premium Revenues
The following table presents information regarding the impact to health plan services premium revenues related to the change in prior years Medicare risk adjustment revenues, retroactive premium adjustments for our Medi-Cal and other state-sponsored health programs and the change in deficit calculated under our state-sponsored health plans rate settlement agreement (amounts in millions):
 
Increase (Decrease) in Health Plan Services Premium Revenue
 
Three Months Ended September 30,
 
Nine Months Ended September 30,
 
2015
 
2014
 
2015
 
2014
Change in prior years risk adjustment revenue estimate
$
(1.4
)
 
$
(5.5
)
 
$
2.3

 
$
14.5

Retroactive premium adjustments for prior years Medi-Cal member risk reassignment
—

 
—

 
29.8

 
—

Change in deficit calculated under our state-sponsored health plans rate settlement agreement
—

 
(9.6
)
 
—

 
(62.9
)