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

UnitedHealth Group 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	78,437)	69,069)	61,758)	53,718)	42,634)
Adjustments
Add: Receivables allowances	3,084)	2,310)	1,947)	2,037)	1,378)
After Adjustment
Adjusted current assets	81,521)	71,379)	63,705)	55,755)	44,012)

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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UnitedHealth Group 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	273,720)	245,705)	212,206)	197,289)	173,889)
Adjustments
Add: Operating lease right-of-use asset (before adoption of FASB Topic 842)¹	—)	—)	—)	—)	—)
Add: Receivables allowances	3,084)	2,310)	1,947)	2,037)	1,378)
After Adjustment
Adjusted total assets	276,804)	248,015)	214,153)	199,326)	175,267)

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 »

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UnitedHealth Group 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	99,054)	89,237)	78,292)	72,420)	61,782)
Adjustments
Less: Current unearned revenues	3,355)	3,075)	2,571)	2,842)	2,622)
After Adjustment
Adjusted current liabilities	95,699)	86,162)	75,721)	69,578)	59,160)

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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UnitedHealth Group 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	174,801)	159,358)	135,727)	126,750)	111,727)
Adjustments
Add: Operating lease liability (before adoption of FASB Topic 842)¹	—)	—)	—)	—)	—)
Less: Deferred income tax liabilities²	3,021)	2,769)	3,265)	3,367)	2,993)
Less: Unearned revenues	3,355)	3,075)	2,571)	2,842)	2,622)
After Adjustment
Adjusted total liabilities	168,425)	153,514)	129,891)	120,541)	106,112)

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. See details »

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UnitedHealth Group Inc., adjusted shareholders’ equity attributable to UnitedHealth Group

US$ in millions

	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
As Reported
Shareholders’ equity attributable to UnitedHealth Group	88,756)	77,772)	71,760)	65,491)	57,616)
Adjustments
Less: Net deferred income tax assets (liabilities)¹	(3,021)	(2,769)	(3,265)	(3,367)	(2,993)
Add: Receivables allowances	3,084)	2,310)	1,947)	2,037)	1,378)
Add: Unearned revenues	3,355)	3,075)	2,571)	2,842)	2,622)
Add: Redeemable noncontrolling interests	4,498)	4,897)	1,434)	2,211)	1,726)
Add: Nonredeemable noncontrolling interests	5,665)	3,678)	3,285)	2,837)	2,820)
After Adjustment
Adjusted total equity	108,379)	94,501)	84,262)	78,785)	69,155)

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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UnitedHealth Group Inc., adjusted capitalization table

US$ in millions

	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
As Reported
Short-term borrowings and current maturities of long-term debt	4,274)	3,110)	3,620)	4,819)	3,870)
Long-term debt, less current maturities	58,263)	54,513)	42,383)	38,648)	36,808)
Total reported debt	62,537)	57,623)	46,003)	43,467)	40,678)
Shareholders’ equity attributable to UnitedHealth Group	88,756)	77,772)	71,760)	65,491)	57,616)
Total reported capital	151,293)	135,395)	117,763)	108,958)	98,294)
Adjustments to Debt
Add: Operating lease liability (before adoption of FASB Topic 842)¹	—)	—)	—)	—)	—)
Add: Current operating lease liabilities (included in Other current liabilities)²	1,038)	997)	870)	865)	804)
Add: Noncurrent operating lease liabilities (included in Other liabilities)³	3,860)	3,833)	3,403)	3,582)	3,155)
Adjusted total debt	67,435)	62,453)	50,276)	47,914)	44,637)
Adjustments to Equity
Less: Net deferred income tax assets (liabilities)⁴	(3,021)	(2,769)	(3,265)	(3,367)	(2,993)
Add: Receivables allowances	3,084)	2,310)	1,947)	2,037)	1,378)
Add: Unearned revenues	3,355)	3,075)	2,571)	2,842)	2,622)
Add: Redeemable noncontrolling interests	4,498)	4,897)	1,434)	2,211)	1,726)
Add: Nonredeemable noncontrolling interests	5,665)	3,678)	3,285)	2,837)	2,820)
Adjusted total equity	108,379)	94,501)	84,262)	78,785)	69,155)
After Adjustment
Adjusted total capital	175,814)	156,954)	134,538)	126,699)	113,792)

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 Current operating lease liabilities (included in Other current liabilities). See details »

³ Noncurrent operating lease liabilities (included in Other liabilities). See details »

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

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UnitedHealth Group Inc., adjusted revenues, customers

US$ in millions

12 months ended:	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
As Reported
Revenues, customers	367,533)	322,132)	285,273)	255,639)	240,269)
Adjustment
Add: Increase (decrease) in unearned revenues	280)	504)	(271)	220)	226)
After Adjustment
Adjusted revenues, customers	367,813)	322,636)	285,002)	255,859)	240,495)

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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UnitedHealth Group Inc., adjusted net earnings attributable to UnitedHealth Group common shareholders

US$ in millions

12 months ended:	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
As Reported
Net earnings attributable to UnitedHealth Group common shareholders	22,381)	20,120)	17,285)	15,403)	13,839)
Adjustments
Add: Deferred income tax expense (benefit)¹	(245)	(673)	130)	(8)	230)
Add: Increase (decrease) in receivables allowances	774)	363)	(90)	659)	164)
Add: Increase (decrease) in unearned revenues	280)	504)	(271)	220)	226)
Add: Other comprehensive income (loss)	1,366)	(3,009)	(1,570)	(236)	582)
Add: Comprehensive income (loss), net of tax, attributable to noncontrolling interest	763)	519)	447)	366)	400)
After Adjustment
Adjusted net earnings	25,319)	17,824)	15,931)	16,404)	15,441)

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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UnitedHealth Group Inc. (NYSE:UNH)

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