HEALTH CARE REFORM (Tables)

9 Months Ended

Sep. 30, 2016

Changes in the premium deficiency reserve for the 2016 coverage year for the nine months ended September 30, 2016 were as follows:



	Premium Deficiency Reserve
	(in millions)
Balance at January 1, 2016	$	176
Current period results applied to the PDR liability for the 2016 coverage year	(178		)
Change in full year 2016 estimate recorded in benefits expense	208
Balance at September 30, 2016	$	206

Schedule Of Risk Adjustment, Reinsurance Recoverable And Risk Corridor Settlement

The accompanying condensed consolidated balance sheets include the following amounts associated with the 3Rs at September 30, 2016 and December 31, 2015. Amounts classified as long-term represent settlements that we expect to exceed 12 months at September 30, 2016.



	September 30, 2016							December 31, 2015
	Risk Adjustment Settlement			Reinsurance Recoverables		Risk Corridor Settlement		Risk Adjustment Settlement			Reinsurance Recoverables		Risk Corridor Settlement
	(in millions)
Prior Coverage Years
Premiums receivable	$	54		$	—	$	—	$	126		$	—	$	—
Other current assets	—			58		—		—			610		—
Trade accounts payable and accrued expenses	—			—		—		(223		)	—		—
Net current asset (liability)	54			58		—		(97		)	610		—
Other long-term assets	—			—		423		10			—		459
Total prior coverage years' net asset (liability)	54			58		423		(87		)	610		459
Current Coverage Year
Trade accounts payable and accrued expenses	(107		)	—		—		—			—		—
Other long-term assets	197			157		168		—			—		—
Total 2016 coverage year net asset	90			157		168		—			—		—
Total net asset (liability)	$	144		$	215	$	591	$	(87	)	$	610	$	459