Analysis: Deferred Assets and Liabilities, Net

Entity Registrant Name UNITEDHEALTH GROUP INC
CIK 0000731766
Accession number 0000731766-14-000008
Link to XBRL instance http://www.sec.gov/Archives/edgar/data/731766/000073176614000008/unh-20131231.xml
Fiscal year end --12-31
Fiscal year focus 2013
Fiscal period focus Q4
Current balance sheet date 2013-12-31
Current year-to-date income statement start date 2013-01-01
Commentary Filer used the wrong concepts.
Level 3 Text Block concept us-gaap:ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock
The components of deferred income tax assets and liabilities as of December 31 are as follows:  
(in millions)
 
2013
 
2012
Deferred income tax assets:
 
 
 
 
Accrued expenses and allowances
 
$
284

 
$
306

U.S. federal and state net operating loss carryforwards
 
257

 
276

Share-based compensation
 
200

 
238

Long-term liabilities
 
170

 
160

Medical costs payable and other policy liabilities
 
155

 
149

Non-U.S. tax loss carryforwards
 
110

 
126

Unearned revenues
 
65

 
64

Unrecognized tax benefits
 
38

 
25

Other-domestic
 
57

 
93

Other-non-U.S.
 
89

 
142

Subtotal
 
1,425

 
1,579

Less: valuation allowances
 
(207
)
 
(271
)
Total deferred income tax assets
 
1,218

 
1,308

Deferred income tax liabilities:
 
 
 
 
U.S. federal and state intangible assets
 
(1,207
)
 
(1,335
)
Non-U.S. goodwill and intangible assets
 
(453
)
 
(640
)
Capitalized software
 
(481
)
 
(482
)
Net unrealized gains on investments
 
(31
)
 
(296
)
Depreciation and amortization
 
(268
)
 
(249
)
Prepaid expenses
 
(137
)
 
(113
)
Other-non-U.S.
 
(7
)
 
(179
)
Total deferred income tax liabilities
 
(2,584
)
 
(3,294
)
Net deferred income tax liabilities
 
$
(1,366
)
 
$
(1,986
)

Level 4 Details Key Concepts: Deferred tax assets (liabilities)

Description Fact value US GAAP XBRL Concept
Deferred tax assets, gross 1,425,000,000 us-gaap:DeferredTaxAssetsGross
Valuation allowance -207,000,000 us-gaap:DeferredTaxAssetsValuationAllowance
Deferred tax assets, net 1,218,000,000
Deferred tax liabilities 2,584,000,000 us-gaap:DeferredIncomeTaxLiabilities
Deferred tax assets (liabilities), net 1,218,000,000 us-gaap:DeferredTaxAssetsLiabilitiesNet
CHECK -2,584,000,000

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(Classified balance sheet) Deferred tax assets (liabilities), net components current/noncurrent asset/liability

Description Fact value US GAAP XBRL Concept
Deferred tax assets, net, current 430,000,000 us-gaap:DeferredTaxAssetsNetCurrent
Deferred tax assets, net, noncurrent 0
Deferred tax liabilities, net, current 0
Deferred tax liabilities, net, noncurrent -1,796,000,000 us-gaap:DeferredIncomeTaxLiabilities
Deferred tax assets (liabilities), net 1,218,000,000 us-gaap:DeferredTaxAssetsLiabilitiesNet
CHECK 2,584,000,000

*

(Unclassified balance sheet) Deferred tax assets (liabilities), net components asset/liability

Description Fact value US GAAP XBRL Concept
Deferred tax assets 1,218,000,000 us-gaap:DeferredTaxAssetsNetCurrent
Deferred tax liabilities, net 2,584,000,000 us-gaap:DeferredIncomeTaxLiabilities
Deferred tax assets (liabilities), net 1,218,000,000 us-gaap:DeferredTaxAssetsLiabilitiesNet
CHECK -2,584,000,000

*

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