Reserve for Unpaid Losses and Loss Adjustment Expenses (Tables)

9 Months Ended

Sep. 30, 2018

Liability for Unpaid Claims and Claims Adjustment Expense, Activity in Liability [Abstract]

Liabilities for Unpaid Losses and Loss Adjustment Expenses

Unfavorable (Favorable) Prior Accident Year Development

	For the nine months ended September 30,
	2018			2017
Workers’ compensation	$	(97	)	$	(29	)
Workers’ compensation discount accretion	30			21
General liability	32			10
Package business	(16		)	(22		)
Commercial property	(10		)	(5		)
Professional liability	(12		)	—
Bond	—			10
Automobile liability - Commercial Lines	(15		)	20
Automobile liability - Personal Lines	(10		)	—
Homeowners	(20		)	—
Net asbestos reserves	—			—
Net environmental reserves	—			—
Catastrophes	(47		)	(12		)
Uncollectible reinsurance	22			—
Other reserve re-estimates, net	4			8
Total prior accident year development	$	(139	)	$	1

Property and Casualty Insurance Products

Rollforward of Liabilities for Unpaid Losses and Loss Adjustment Expenses

	For the nine months ended September 30,
	2018			2017
Beginning liabilities for unpaid losses and loss adjustment expenses, gross	$	23,775		$	22,545
Reinsurance and other recoverables	3,957			3,488
Beginning liabilities for unpaid losses and loss adjustment expenses, net	19,818			19,057
Provision for unpaid losses and loss adjustment expenses
Current accident year	5,151			5,587
Prior accident year development	(139		)	1
Total provision for unpaid losses and loss adjustment expenses	5,012			5,588
Less payments
Current accident year	1,647			1,770
Prior accident years	3,166			3,143
Total payments	4,813			4,913
Ending liabilities for unpaid losses and loss adjustment expenses, net	20,017			19,732
Reinsurance and other recoverables	3,780			3,508
Ending liabilities for unpaid losses and loss adjustment expenses, gross	$	23,797		$	23,240

Group Life, Disability and Accident Products

Rollforward of Liabilities for Unpaid Losses and Loss Adjustment Expenses

	For the nine months ended September 30,
	2018			2017
Beginning liabilities for unpaid losses and loss adjustment expenses, gross	$	8,512		$	5,772
Reinsurance recoverables	209			208
Beginning liabilities for unpaid losses and loss adjustment expenses, net	8,303			5,564
Add: Aetna U.S. group life and disability business acquisition [1]	42			—
Provision for unpaid losses and loss adjustment expenses
Current incurral year	3,423			1,960
Prior year's discount accretion	175			148
Prior incurral year development [2]	(284		)	(162		)
Total provision for unpaid losses and loss adjustment expenses [3]	3,314			1,946
Less: payments
Current incurral year	1,659			917
Prior incurral years	1,741			1,118
Total payments	3,400			2,035
Ending liabilities for unpaid losses and loss adjustment expenses, net	8,259			5,475
Reinsurance recoverables	241			208
Ending liabilities for unpaid losses and loss adjustment expenses, gross	$	8,500		$	5,683

[1] Represents an adjustment to Aetna U.S. group life and disability business reserves, net of reinsurance as of the acquisition date, upon finalization of the opening balance sheet.

[2] Prior incurral year development represents the change in estimated ultimate incurred losses and loss adjustment expenses for prior incurral years on a discounted basis.

[3] Includes unallocated loss adjustment expenses of $131, and $74 for the nine months endedSeptember 30, 2018 and 2017, respectively, that are recorded in insurance operating costs and other expenses in the Condensed Consolidated Statements of Operations.