MEDICARE PART D

12 Months Ended

Dec. 31, 2013

MEDICARE PART D

6. MEDICARE PART D

As discussed in Note 2, we cover prescription drug benefits in accordance with Medicare Part D under multiple contracts with CMS. The consolidated balance sheets include the following amounts associated with Medicare Part D as of December 31, 2013 and 2012:

	2013						2012
	Risk Corridor Settlement			CMS Subsidies/ Discounts			Risk Corridor Settlement			CMS Subsidies/ Discounts
	(in millions)
Other current assets	$	45		$	743		$	37		$	635
Trade accounts payable and accrued expenses		(71	)		(30	)		(393	)		(77	)
Net current (liability) asset	$	(26	)	$	713		$	(356	)	$	558

At December 31, 2012, the net risk corridor payable balance included a payable of $158 million related to the 2011 contract year that was paid in January 2013.