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Health Care Costs Payable (Tables)
 9 Months Ended
Sep. 30, 2023
Health Care and Other Insurance Liabilities [Abstract]  
Components of Change in Health Care Costs Payable
The following table shows the components of the change in health care costs payable during the nine months ended September 30, 2023 and 2022:
Nine Months Ended
September 30,
In millions20232022
Health care costs payable, beginning of the period$10,142 $8,678 
Less: Reinsurance recoverables5 8 
Less: Impact of discount rate on long-duration insurance reserves (1)
8 — 
Health care costs payable, beginning of the period, net10,129 8,670 
Acquisitions, net1,098 — 
Add: Components of incurred health care costs
  Current year64,183 53,216 
  Prior years(679)(670)
Total incurred health care costs (2)
63,504 52,546 
Less: Claims paid
  Current year52,952 43,632 
  Prior years9,207 7,468 
Total claims paid62,159 51,100 
Add: Premium deficiency reserve— 5 
Health care costs payable, end of the period, net12,572 10,121 
Add: Reinsurance recoverables4 5 
Add: Impact of discount rate on long-duration insurance reserves (1)
(26)5 
Health care costs payable, end of the period$12,550 $10,131 
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(1)Reflects the difference between the current discount rate and the locked-in discount rate on long-duration insurance reserves which is recorded within accumulated other comprehensive loss on the unaudited condensed consolidated balance sheets. Refer to Note 1 ‘‘Significant Accounting Policies’’ for further information related to the adoption of the long-duration insurance contracts accounting standard.
(2)Total incurred health care costs for the nine months ended September 30, 2023 and 2022 in the table above exclude $62 million and $59 million, respectively, of health care costs recorded in the Health Care Benefits segment that are included in other insurance liabilities on the unaudited condensed consolidated balance sheets and $163 million and $204 million, respectively, of health care costs recorded in the Corporate/Other segment that are included in other insurance liabilities on the unaudited condensed consolidated balance sheets. The incurred health care costs for the nine months ended September 30, 2022 also exclude $5 million for a premium deficiency reserve related to the Company’s Medicaid products.