v3.25.3
Accounts Receivable, Net
9 Months Ended
Sep. 30, 2025
Receivables [Abstract]  
Accounts Receivable, Net
Note 3 – Accounts Receivable, Net
The following amounts were included within Accounts receivable, net:
(In millions)September 30, 2025December 31, 2024
Noninsurance customer receivables$15,007 $11,879 
Pharmaceutical manufacturers receivables14,405 10,914 
Insurance customer receivables1,444 3,199 
Other receivables853 162 
Total$26,154 
Accounts receivable, net classified as assets of businesses held for sale
(1,927)
Total$31,709 $24,227 
These accounts receivable are reported net of our allowances of $7.0 billion and $5.0 billion as of September 30, 2025 and December 31, 2024, respectively. These allowances include contractual allowances for certain rebates receivable with pharmaceutical manufacturers and certain accounts receivable from third-party payors, discounts and claims adjustments issued to customers in the form of client credits, an allowance for current expected credit losses, and other non-credit adjustments.
The Company's allowance for current expected credit losses was $160 million as of September 30, 2025 and $84 million as of December 31, 2024.
Accounts Receivable Factoring Facility
The Company maintains an uncommitted factoring facility (the "Facility") with a total capacity of $1.5 billion under which certain accounts receivable may be sold on a non-recourse basis to a financial institution. The Facility automatically renewed in July 2025 and is subject to automatic one-year renewal terms unless terminated by either party.
We sold manufacturer accounts receivable under the Facility of $1.3 billion for both the three months ended September 30, 2025 and 2024, respectively, and $4.0 billion and $4.5 billion for the nine months ended September 30, 2025 and 2024, respectively. For the three and nine months ended September 30, 2025 and 2024, factoring fees paid were not material. As of September 30, 2025, there were $0.8 billion of sold accounts receivable that have not been collected from manufacturers and have been removed from the Company's Consolidated Balance Sheets. As of December 31, 2024, all sold accounts receivable had been collected from manufacturers. As of September 30, 2025, all collections from manufacturers have been remitted to the financial institution. As of December 31, 2024, there were $1.0 billion of collections from manufacturers that have not been remitted to the financial institution. Such amounts are recorded within Accrued expenses and other liabilities in the Consolidated Balance Sheets.