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MEDICARE PART D
9 Months Ended
Sep. 30, 2022
Insurance [Abstract]  
MEDICARE PART D 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. The accompanying condensed consolidated balance sheets include the following amounts associated with Medicare Part D at September 30, 2022 and December 31, 2021. 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. For additional information regarding our prescription drug benefits coverage in accordance with Medicare Part D, refer to Note 2 to the audited Consolidated Financial Statements included in Part II, Item 8, "Financial Statements and Supplementary Data" in our 2021 Form 10-K.

 September 30, 2022December 31, 2021
Risk
Corridor
Settlement
CMS
Subsidies/
Discounts
Risk
Corridor
Settlement
CMS
Subsidies/
Discounts
 (in millions)
Other current assets$157 $775 $363 $1,894 
Trade accounts payable and accrued expenses(94)(3,074)(68)(466)
Net current asset (liability)63 (2,299)295 1,428 
Other long-term assets234 — — 
Other long-term liabilities(188)— (194)— 
Net long-term asset (liability)46 — (189)— 
Total net asset (liability)$109 $(2,299)$106 $1,428