Discontinued Operations (Tables)

3 Months Ended

Mar. 31, 2017

Discontinued Operations and Disposal Groups [Abstract]

Net Assets, Income and Operating Cash Flows of Discontinued Operations

The net assets related to discontinued operations at March 31, 2017 and December 31, 2016 were as follows:

	March 31, 2017		December 31, 2016
Assets:
Due premiums	$	3,945	$	8,840
Other receivables(1)	79,400		118,692
Total assets related to discontinued operations	83,345		127,532
Liabilities:
Risk sharing payable	8,528		8,374
Current and deferred income taxes payable	3,128		3,820
Other(2)	2,068		15,230
Total liabilities related to discontinued operations	13,724		27,424
Net assets	$	69,621	$	100,108

(1) At March 31, 2017, receivables included $65 million from the Centers for Medicare and Medicaid Services (CMS) and $14 million from drug manufacturer rebates. At December 31, 2016, the comparable amounts were $50 million and $69 million, respectively.

(2) Balance at December 31, 2016 includes $3.6 million representing a contingent purchase price reserve.

Income from discontinued operations for the three months ended March 31, 2017 and 2016 was as follows:

	Three Months Ended   March 31,
	2017			2016
Revenue:
Health premium	$	(224	)	$	54,699
Benefits and expenses:
Health policyholder benefits	4,184			61,481
Amortization of deferred acquisition costs	—			1,008
Commissions, premium taxes, and non-deferred acquisition expenses	576			5,109
Other operating expense	611			1,780
Total benefits and expenses	5,371			69,378
Income (loss) before income taxes for discontinued operations	(5,595		)	(14,679		)
Income tax benefit (expense)	1,958			5,138
Income (loss) from discontinued operations	$	(3,637	)	$	(9,541	)

Operating cash flows of the discontinued operations for the three months ended March 31, 2017 and 2016 were as follows:

	Three Months Ended   March 31,
	2017		2016
Net cash provided from (used for) discontinued operations	$	26,850	$	14,061