Company: CI
Filing Date: 2025-10-30
Form Type: 10-Q
Source: 0001739940-25-000037
Chunk: 207

Company: Cigna Group
Filing Date: 2025-10-30
Form: 10-Q
Item: Part I, Item 8
Chunk 207
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The interim Consolidated Financial Statements and Notes should be read in conjunction with the Consolidated Financial Statements and Notes included in the 2024 Annual Report on Form 10-K ("2024 Form 10-K"). The Company has not included certain footnote disclosures that would substantially duplicate the disclosures contained in its 2024 Form 10-K, unless the information in those disclosures materially changed or is required by GAAP. The preparation of interim Consolidated Financial Statements necessarily relies heavily on estimates. This and other factors, including the seasonal nature of portions of the health care and related benefits business, as well as competitive and other market conditions, call for caution in estimating full-year results based on interim results of operations.

Recent Accounting Pronouncements

The Company's 2024 Form 10-K includes discussion of significant recent accounting pronouncements that either have impacted or may impact our financial statements in the future. There are no updates on significant accounting pronouncements recently adopted that have occurred since the Company filed its 2024 Form 10-K. There are no significant accounting pronouncements recently issued and not yet adopted that are expected to impact our operations or financial statements, with the exception of Accounting Standards Update 2025-06, Targeted Improvements to the Accounting for Internal-Use Software.

In September 2025, the Financial Accounting Standards Board issued new guidance related to Targeted Improvements to the Accounting for Internal-Use Software (Subtopic 350-40), Accounting Standards Update ("ASU") 2025-06, which seeks to improve the operability of the recognition guidance considering different methods of software development, mainly more iterative methods. The guidance is required to be adopted January 1, 2028 with early adoption permitted, and transition options include prospective from the date of adoption as well as retrospective adoption. The Company is currently evaluating the impact of this guidance on our results of operations and financial position, as well as potential impacts to systems and controls. 

Note 3 – Accounts Receivable, Net

The following amounts were included within Accounts receivable, net:(In millions)September 30, 2025December 31, 2024Noninsurance 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