Adjustments to Current Assets
Adjustments to Total Assets
Adjustments to Current Liabilities
Adjustments to Total Liabilities
Adjustments to Stockholders’ Equity
Adjustments to Capitalization Table
Adjustments to Revenues
Adjustments to Reported Income

Humana Inc., adjusted current assets

US$ in millions

	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
As Reported
Current assets	29,986)	26,183)	24,893)	23,641)	19,888)
Adjustments
Add: Allowance for doubtful accounts	88)	70)	83)	72)	69)
After Adjustment
Adjusted current assets	30,074)	26,253)	24,976)	23,713)	19,957)

Based on: 10-K (reporting date: 2023-12-31), 10-K (reporting date: 2022-12-31), 10-K (reporting date: 2021-12-31), 10-K (reporting date: 2020-12-31), 10-K (reporting date: 2019-12-31).

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Humana Inc., adjusted total assets

US$ in millions

	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
As Reported
Total assets	47,065)	43,055)	44,358)	34,969)	29,074)
Adjustments
Add: Operating lease right-of-use asset (before adoption of FASB Topic 842)¹	—)	—)	—)	—)	—)
Add: Allowance for doubtful accounts	88)	70)	83)	72)	69)
Less: Deferred income tax assets (classified as Other long-term assets)²	48)	—)	—)	—)	—)
After Adjustment
Adjusted total assets	47,105)	43,125)	44,441)	35,041)	29,143)

Based on: 10-K (reporting date: 2023-12-31), 10-K (reporting date: 2022-12-31), 10-K (reporting date: 2021-12-31), 10-K (reporting date: 2020-12-31), 10-K (reporting date: 2019-12-31).

¹ Operating lease right-of-use asset (before adoption of FASB Topic 842). See details »

² Deferred income tax assets (classified as Other long-term assets). See details »

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Humana Inc., adjusted current liabilities

US$ in millions

	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
As Reported
Current liabilities	18,872)	17,178)	15,331)	13,394)	10,929)
Adjustments
Less: Current unearned revenues	266)	286)	254)	318)	247)
After Adjustment
Adjusted current liabilities	18,606)	16,892)	15,077)	13,076)	10,682)

Based on: 10-K (reporting date: 2023-12-31), 10-K (reporting date: 2022-12-31), 10-K (reporting date: 2021-12-31), 10-K (reporting date: 2020-12-31), 10-K (reporting date: 2019-12-31).

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Humana Inc., adjusted total liabilities

US$ in millions

	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
As Reported
Total liabilities	30,747)	27,685)	28,255)	21,241)	17,037)
Adjustments
Add: Operating lease liability (before adoption of FASB Topic 842)¹	—)	—)	—)	—)	—)
Less: Deferred income tax liabilities (classified as Other long-term liabilities)²	—)	27)	698)	659)	341)
Less: Unearned revenues	266)	286)	254)	318)	247)
After Adjustment
Adjusted total liabilities	30,481)	27,372)	27,303)	20,264)	16,449)

Based on: 10-K (reporting date: 2023-12-31), 10-K (reporting date: 2022-12-31), 10-K (reporting date: 2021-12-31), 10-K (reporting date: 2020-12-31), 10-K (reporting date: 2019-12-31).

¹ Operating lease liability (before adoption of FASB Topic 842). See details »

² Deferred income tax liabilities (classified as Other long-term liabilities). See details »

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Humana Inc., adjusted stockholders’ equity

US$ in millions

	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
As Reported
Stockholders’ equity	16,262)	15,311)	16,080)	13,728)	12,037)
Adjustments
Less: Net deferred income tax assets (liabilities)¹	48)	(27)	(698)	(659)	(341)
Add: Allowance for doubtful accounts	88)	70)	83)	72)	69)
Add: Unearned revenues	266)	286)	254)	318)	247)
Add: Noncontrolling interests	56)	59)	23)	—)	—)
After Adjustment
Adjusted total equity	16,624)	15,753)	17,138)	14,777)	12,694)

Based on: 10-K (reporting date: 2023-12-31), 10-K (reporting date: 2022-12-31), 10-K (reporting date: 2021-12-31), 10-K (reporting date: 2020-12-31), 10-K (reporting date: 2019-12-31).

¹ Net deferred income tax assets (liabilities). See details »

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Humana Inc., adjusted capitalization table

US$ in millions

	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
As Reported
Book overdraft	353)	298)	326)	320)	225)
Short-term debt	1,443)	2,092)	1,953)	600)	699)
Long-term debt	10,213)	9,034)	10,541)	6,060)	4,967)
Total reported debt	12,009)	11,424)	12,820)	6,980)	5,891)
Stockholders’ equity	16,262)	15,311)	16,080)	13,728)	12,037)
Total reported capital	28,271)	26,735)	28,900)	20,708)	17,928)
Adjustments to Debt
Add: Operating lease liability (before adoption of FASB Topic 842)¹	—)	—)	—)	—)	—)
Add: Operating lease liabilities (included within Trade accounts payable and accrued expenses)²	149)	152)	185)	129)	116)
Add: Operating lease liabilities (included within Other long-term liabilities)³	444)	456)	546)	355)	332)
Adjusted total debt	12,602)	12,032)	13,551)	7,464)	6,339)
Adjustments to Equity
Less: Net deferred income tax assets (liabilities)⁴	48)	(27)	(698)	(659)	(341)
Add: Allowance for doubtful accounts	88)	70)	83)	72)	69)
Add: Unearned revenues	266)	286)	254)	318)	247)
Add: Noncontrolling interests	56)	59)	23)	—)	—)
Adjusted total equity	16,624)	15,753)	17,138)	14,777)	12,694)
After Adjustment
Adjusted total capital	29,226)	27,785)	30,689)	22,241)	19,033)

Based on: 10-K (reporting date: 2023-12-31), 10-K (reporting date: 2022-12-31), 10-K (reporting date: 2021-12-31), 10-K (reporting date: 2020-12-31), 10-K (reporting date: 2019-12-31).

¹ Operating lease liability (before adoption of FASB Topic 842). See details »

² Operating lease liabilities (included within Trade accounts payable and accrued expenses). See details »

³ Operating lease liabilities (included within Other long-term liabilities). See details »

⁴ Net deferred income tax assets (liabilities). See details »

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Humana Inc., adjusted external revenues

US$ in millions

12 months ended:	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
As Reported
External revenues	105,305)	92,488)	82,877)	76,001)	64,387)
Adjustment
Add: Increase (decrease) in unearned revenues	(20)	32)	(64)	71)	(36)
After Adjustment
Adjusted external revenues	105,285)	92,520)	82,813)	76,072)	64,351)

Based on: 10-K (reporting date: 2023-12-31), 10-K (reporting date: 2022-12-31), 10-K (reporting date: 2021-12-31), 10-K (reporting date: 2020-12-31), 10-K (reporting date: 2019-12-31).

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Humana Inc., adjusted net income attributable to Humana

US$ in millions

12 months ended:	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
As Reported
Net income attributable to Humana	2,489)	2,806)	2,933)	3,367)	2,707)
Adjustments
Add: Deferred income tax expense (benefit)¹	(164)	(100)	15)	195)	162)
Add: Increase (decrease) in allowance for doubtful accounts	18)	(13)	11)	3)	(10)
Add: Increase (decrease) in unearned revenues	(20)	32)	(64)	71)	(36)
Add: Other comprehensive income (loss), net of tax	305)	(1,346)	(349)	235)	315)
Add: Comprehensive income (loss), net of tax, attributable to noncontrolling interest	(5)	(4)	1)	—)	—)
After Adjustment
Adjusted net income	2,623)	1,375)	2,547)	3,871)	3,138)

Based on: 10-K (reporting date: 2023-12-31), 10-K (reporting date: 2022-12-31), 10-K (reporting date: 2021-12-31), 10-K (reporting date: 2020-12-31), 10-K (reporting date: 2019-12-31).

¹ Deferred income tax expense (benefit). See details »

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Humana Inc. (NYSE:HUM)

Adjustments to Financial Statements

Adjustments to Current Assets

Adjustments to Total Assets

Adjustments to Current Liabilities

Adjustments to Total Liabilities

Adjustments to Stockholders’ Equity

Adjustments to Capitalization Table

Adjustments to Revenues

Adjustments to Reported Income