MEDICARE PART D

We cover prescription drug benefits in accordance with Medicare Part D under multiple contracts with the Centers for Medicare and Medicaid Services, or CMS, as described further in Note 2 to the consolidated financial statements included in our 2017 Form 10-K. The accompanying condensed consolidated balance sheets include the following amounts associated with Medicare Part D at March 31, 2018 and December 31, 2017. CMS subsidies/discounts in the table below include the reinsurance and low-income cost subsidies funded by CMS for which we assume no risk as well as brand name prescription drug discounts for Part D plan participants in the coverage gap funded by CMS and pharmaceutical manufacturers.



	March 31, 2018						December 31, 2017
	Risk Corridor Settlement			CMS Subsidies/ Discounts			Risk Corridor Settlement			CMS Subsidies/ Discounts
	(in millions)
Other current assets	$	5		$	79		$	4		$	101
Trade accounts payable and accrued expenses	(240		)	(2,509		)	(255		)	(1,085		)
Net current liability	(235		)	(2,430		)	(251		)	(984		)
Other long-term assets	33			—			—			—
Other long-term liabilities	(78		)	—			(28		)	—
Net long-term liability	(45		)	—			(28		)	—
Total net liability	$	(280	)	$	(2,430	)	$	(279	)	$	(984	)