Medical Claims Payable

A reconciliation of the beginning and ending balances for medical claims payable, by segment (see Note 15, "Segment Information"), for the six months ended June 30, 2017 is as follows:



	Commercial & Specialty Business			Government Business			Total
Gross medical claims payable, beginning of period	$	3,267.0		$	4,625.6		$	7,892.6
Ceded medical claims payable, beginning of period	(521.3		)	(17.8		)	(539.1		)
Net medical claims payable, beginning of period	2,745.7			4,607.8			7,353.5
Net incurred medical claims:
Current period	14,423.4			21,263.1			35,686.5
Prior periods redundancies	(408.9		)	(542.1		)	(951.0		)
Total net incurred medical claims	14,014.5			20,721.0			34,735.5
Net payments attributable to:
Current period medical claims	11,495.2			17,045.2			28,540.4
Prior periods medical claims	2,371.1			3,699.8			6,070.9
Total net payments	13,866.3			20,745.0			34,611.3
Net medical claims payable, end of period	2,893.9			4,583.8			7,477.7
Ceded medical claims payable, end of period	469.5			22.3			491.8
Gross medical claims payable, end of period	$	3,363.4		$	4,606.1		$	7,969.5

At June 30, 2017, the total of net incurred but not reported liabilities plus expected development on reported claims for the Commercial & Specialty Business was $70.5, $(104.9) and $2,928.3 for the claim years 2015 and prior, 2016 and 2017, respectively.

At June 30, 2017, the total of net incurred but not reported liabilities plus expected development on reported claims for the Government Business was $34.4, $331.5 and $4,217.9 for the claim years 2015 and prior, 2016 and 2017, respectively.

A reconciliation of the beginning and ending balances for medical claims payable, by segment (see Note 15, "Segment Information"), for the six months ended June 30, 2016 is as follows:



	Commercial & Specialty Business			Government Business			Total
Gross medical claims payable, beginning of period	$	3,396.1		$	4,173.7		$	7,569.8
Ceded medical claims payable, beginning of period	(635.7		)	(9.9		)	(645.6		)
Net medical claims payable, beginning of period	2,760.4			4,163.8			6,924.2
Net incurred medical claims:
Current period	13,396.2			19,056.0			32,452.2
Prior periods redundancies	(421.9		)	(304.4		)	(726.3		)
Total net incurred medical claims	12,974.3			18,751.6			31,725.9
Net payments attributable to:
Current period medical claims	11,217.9			14,979.2			26,197.1
Prior periods medical claims	2,003.3			3,538.1			5,541.4
Total net payments	13,221.2			18,517.3			31,738.5
Net medical claims payable, end of period	2,513.5			4,398.1			6,911.6
Ceded medical claims payable, end of period	571.2			15.8			587.0
Gross medical claims payable, end of period	$	3,084.7		$	4,413.9		$	7,498.6

The reconciliation of net incurred medical claims to benefit expense included in the consolidated statements of income is as follows:



	Three Months Ended June 30				Six Months Ended June 30
	2017		2016		2017		2016
Net incurred medical claims:
Commercial & Specialty Business	$	7,264.4	$	6,893.3	$	14,014.5	$	12,974.3
Government Business	10,297.2		9,607.4		20,721.0		18,751.6
Total net incurred medical claims	17,561.6		16,500.7		34,735.5		31,725.9
Quality improvement and other claims expense	355.6		304.5		724.5		618.1
Benefit expense	$	17,917.2	$	16,805.2	$	35,460.0	$	32,344.0