v3.25.3

Health Care Costs Payable - Components of Change in Health Care Costs Payable (Details) - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2025	Sep. 30, 2024
Liability for Unpaid Claims and Claims Adjustment Expense [Roll Forward]
Health care costs payable, beginning of the period	$ 15,064	$ 12,049
Less: Reinsurance recoverables	81	5
Less: Impact of discount rate on long-duration insurance reserves	(1)	(23)
Health care costs payable, beginning of the period, net	14,984	12,067
Add: Components of incurred health care costs
Current year	93,496	85,541
Prior years	(1,926)	(845)
Total incurred health care costs	91,570	84,696
Less: Claims paid
Current year	79,687	71,356
Prior years	11,567	10,886
Total claims paid	91,254	82,242
Health care costs payable, end of the period, net	15,300	14,521
Add: Premium deficiency reserves	728	670
Add: Reinsurance recoverables	94	65
Add: Impact of discount rate on long-duration insurance reserves	(24)	(19)
Health care costs payable, end of the period	16,098	15,237
Health Care Benefits
Less: Claims paid
Benefit costs recorded in other insurance liabilities	41	70
Corporate/ Other
Less: Claims paid
Benefit costs recorded in other insurance liabilities	$ 133	$ 142

Liability For Claims And Claims Adjustment Expense And Health Care Organization, Accounts Payable To Third-Party Payor

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- Definition

Liability For Unpaid Claims And Claims Adjustment Expense, Claims Paid, Excluded From Total Incurred Health Care Costs

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The amount of reserves related to expected future claims, including maintenance costs (for example, direct costs such as claim processing costs), in excess of existing reserves plus anticipated future premiums and reinsurance recoveries.

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Amount, before tax, of accumulated other comprehensive income (loss) (AOCI) from (increase) decrease in expected future policy benefit component of liability for future policy benefit from change in discount rate.

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Amount, after effects of reinsurance, of payments to settle claims incurred in the current period and related claims settlement costs.

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Amount, after effects of reinsurance, of payments to settle claims incurred in prior periods and related claims settlement costs.

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Amount, after effects of reinsurance, of expense (reversal of expense) for claims incurred and costs incurred in the claim settlement process.

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Liability as of the balance sheet date for amounts representing estimated cost of settling unpaid claims under the terms of the underlying insurance policies, less estimated reinsurance recoveries on such claims. This includes an estimate for claims which have been incurred but not reported. Claim adjustment expenses represent the costs estimated to be incurred in the settlement of unpaid claims.

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A roll forward is a reconciliation of a concept from the beginning of a period to the end of a period.

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Amount, after effects of reinsurance, of payments to settle insured claims and pay costs incurred in the claims settlement process.

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Amount, after valuation allowance, recoverable under reinsurance contracts for losses reported to the ceding insurer but not yet paid and amounts expected for incurred losses and settlement expenses, which have not yet been reported to the ceding insurer.

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Amount, after effects of reinsurance, of expense (reversal of expense) for claims incurred in prior reporting periods and related claims settlement costs.

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CVS HEALTH Corp 10-Q