Segment Financial Information

3 Months Ended

Mar. 31, 2013

Segment Reporting [Abstract]

Segment Financial Information [Text Block]

Segment Financial Information

Factors used to determine the Company’s reportable segments include the nature of operating activities, economic characteristics, existence of separate senior management teams and the type of information presented to the Company’s chief operating decision maker to evaluate its results of operations. Reportable segments with similar economic characteristics are combined. The Company’s four reportable segments are UnitedHealthcare, OptumHealth, OptumInsight and OptumRx. Since UnitedHealthcare’s acquisition of Amil occurred in the fourth quarter of 2012, the purchase price allocation is subject to adjustment as valuation analyses, primarily related to intangibles and fixed assets and contingent and tax liabilities, are finalized.

Transactions between reportable segments principally consist of sales of pharmacy benefit products and services to UnitedHealthcare customers by OptumRx, certain product offerings and care management and integrated care delivery services sold to UnitedHealthcare by OptumHealth, and health information and technology solutions, consulting and other services sold to UnitedHealthcare by OptumInsight. These transactions are recorded at management’s estimate of fair value. Intersegment transactions are eliminated in consolidation. For more information on the Company’s segments see Note 13 of the Notes of the Consolidated Financial Statements in the Company's 2012 10-K.

Corporate and intersegment elimination amounts are presented to reconcile the reportable segment results to the consolidated results. The following table presents the reportable segment financial information:

			Optum
(in millions)	UnitedHealthcare		OptumHealth		OptumInsight		OptumRx		Total Optum		Corporate and Intersegment Eliminations			Consolidated
Three Months Ended March 31, 2013
Revenues - external customers:
Premiums	$	26,681	$	593	$	—	$	—	$	593	$	—		$	27,274
Services	1,423		207		459		23		689		—			2,112
Products	2		5		19		725		749		—			751
Total revenues - external customers	28,106		805		478		748		2,031		—			30,137
Total revenues - intersegment	—		1,607		295		4,448		6,350		(6,350		)	—
Investment and other income	173		30		—		—		30		—			203
Total revenues	$	28,279	$	2,442	$	773	$	5,196	$	8,411	$	(6,350	)	$	30,340
Earnings from operations	$	1,644	$	226	$	149	$	120	$	495	$	—		$	2,139
Interest expense	—		—		—		—		—		(178		)	(178		)
Earnings before income taxes	$	1,644	$	226	$	149	$	120	$	495	$	(178	)	$	1,961
Three Months Ended March 31, 2012
Revenues - external customers:
Premiums	$	24,211	$	420	$	—	$	—	$	420	$	—		$	24,631
Services	1,178		202		390		21		613		—			1,791
Products	—		7		17		664		688		—			688
Total revenues - external customers	25,389		629		407		685		1,721		—			27,110
Total revenues - intersegment	—		1,282		264		4,036		5,582		(5,582		)	—
Investment and other income	144		28		—		—		28		—			172
Total revenues	$	25,533	$	1,939	$	671	$	4,721	$	7,331	$	(5,582	)	$	27,282
Earnings from operations	$	2,065	$	92	$	89	$	71	$	252	$	—		$	2,317
Interest expense	—		—		—		—		—		(148		)	(148		)
Earnings before income taxes	$	2,065	$	92	$	89	$	71	$	252	$	(148	)	$	2,169