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Humana Inc. – ‘10-K’ for 12/31/23 – ‘EX-23’

On:  Thursday, 2/15/24, at 4:55pm ET   ·   For:  12/31/23   ·   Accession #:  49071-24-12   ·   File #:  1-05975

Previous ‘10-K’:  ‘10-K’ on 2/16/23 for 12/31/22   ·   Latest ‘10-K’:  This Filing   ·   37 References:   

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  As Of               Filer                 Filing    For·On·As Docs:Size

 2/15/24  Humana Inc.                       10-K       12/31/23  127:17M

Annual Report   —   Form 10-K   —   SEA’34

Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-K        Annual Report                                       HTML   3.29M 
 2: EX-10.EE    Material Contract                                   HTML     40K 
 3: EX-10.MM    Material Contract                                   HTML     67K 
 4: EX-10.NN    Material Contract                                   HTML     67K 
 5: EX-10.OO    Material Contract                                   HTML     66K 
 6: EX-10.PP    Material Contract                                   HTML     66K 
 7: EX-21       Subsidiaries List                                   HTML     62K 
 8: EX-23       Consent of Expert or Counsel                        HTML     32K 
12: EX-97       Clawback Policy re: Recovery of Erroneously         HTML     60K 
                Awarded Compensation                                             
 9: EX-31.1     Certification -- §302 - SOA'02                      HTML     36K 
10: EX-31.2     Certification -- §302 - SOA'02                      HTML     36K 
11: EX-32       Certification -- §906 - SOA'02                      HTML     33K 
18: R1          Cover                                               HTML     98K 
19: R2          Audit Information                                   HTML     37K 
20: R3          Consolidated Balance Sheets                         HTML    156K 
21: R4          Consolidated Balance Sheets (Parenthetical)         HTML     50K 
22: R5          Consolidated Statements of Income                   HTML    129K 
23: R6          Consolidated Statements of Comprehensive Income     HTML     72K 
24: R7          Consolidated Statements of Stockholders? Equity     HTML    107K 
25: R8          Consolidated Statements of Cash Flow                HTML    165K 
26: R9          Reporting Entity                                    HTML     36K 
27: R10         Summary of Significant Accounting Policies          HTML    120K 
28: R11         Acquisitions and Divestitures                       HTML     48K 
29: R12         Equity Method Investment                            HTML     59K 
30: R13         Investment Securities                               HTML    163K 
31: R14         Fair Value                                          HTML    117K 
32: R15         Medicare Part D                                     HTML     53K 
33: R16         Property and Equipment, Net                         HTML     45K 
34: R17         Goodwill and Other Intangible Assets                HTML     83K 
35: R18         Leases                                              HTML     46K 
36: R19         Benefits Payable                                    HTML     78K 
37: R20         Income Taxes                                        HTML     87K 
38: R21         Debt                                                HTML     86K 
39: R22         Employee Benefit Plans                              HTML     80K 
40: R23         Earnings Per Common Share Computation               HTML     51K 
41: R24         Stockholders' Equity                                HTML     74K 
42: R25         Commitments, Guarantees and Contingencies           HTML     62K 
43: R26         Segment Information                                 HTML    258K 
44: R27         Reinsurance                                         HTML     37K 
45: R28         Schedule I - Parent Company Financial Information   HTML    158K 
46: R29         Pay vs Performance Disclosure                       HTML     44K 
47: R30         Insider Trading Arrangements                        HTML     38K 
48: R31         Summary of Significant Accounting Policies          HTML    161K 
                (Policies)                                                       
49: R32         Summary of Significant Accounting Policies          HTML     52K 
                (Tables)                                                         
50: R33         Acquisitions and Divestitures (Tables)              HTML     43K 
51: R34         Equity Method Investment (Tables)                   HTML     55K 
52: R35         Investment Securities (Tables)                      HTML    167K 
53: R36         Fair Value (Tables)                                 HTML    111K 
54: R37         Medicare Part D (Tables)                            HTML     53K 
55: R38         Property and Equipment, Net (Tables)                HTML     43K 
56: R39         Goodwill and Other Intangible Assets (Tables)       HTML     91K 
57: R40         Leases (Tables)                                     HTML     41K 
58: R41         Benefits Payable (Tables)                           HTML     75K 
59: R42         Income Taxes (Tables)                               HTML     86K 
60: R43         Debt (Tables)                                       HTML     73K 
61: R44         Employee Benefit Plans (Tables)                     HTML     77K 
62: R45         Earnings Per Common Share Computation (Tables)      HTML     51K 
63: R46         Stockholders' Equity (Tables)                       HTML     58K 
64: R47         Segment Information (Tables)                        HTML    247K 
65: R48         Reporting Entity (Details)                          HTML     41K 
66: R49         SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES -        HTML    104K 
                Narrative (Details)                                              
67: R50         SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Part   HTML     37K 
                D Subsidy/Discount Payments, Net (Details)                       
68: R51         SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES -        HTML     37K 
                Health Care Cost Payments, Net (Details)                         
69: R52         ACQUISITIONS AND DIVESTITURES - Narrative           HTML     76K 
                (Details)                                                        
70: R53         ACQUISITIONS AND DIVESTITURES - Assets,             HTML     69K 
                Liabilities And Noncontrolling Interest Disposed                 
                (Details)                                                        
71: R54         EQUITY METHOD INVESTMENT - Narrative (Details)      HTML     64K 
72: R55         EQUITY METHOD INVESTMENT - Summarized Balance       HTML     97K 
                Sheets and Statements of Income (Details)                        
73: R56         INVESTMENT SECURITIES - Classified as Current and   HTML     69K 
                Long-Term (Details)                                              
74: R57         INVESTMENT SECURITIES - Narrative (Details)         HTML     52K 
75: R58         INVESTMENT SECURITIES - Gross Unrealized Losses     HTML     81K 
                and Fair Values of Securities (Details)                          
76: R59         INVESTMENT SECURITIES - Realized Gains (Losses)     HTML     42K 
                Included Within Investment Income (Details)                      
77: R60         INVESTMENT SECURITIES - Gains (Losses) on Equity    HTML     39K 
                Securities (Details)                                             
78: R61         INVESTMENT SECURITIES - Contractual Maturities of   HTML     66K 
                Debt Securities Available for Sale (Details)                     
79: R62         FAIR VALUE - Financial Assets Measured on           HTML    104K 
                Recurring Basis (Details)                                        
80: R63         FAIR VALUE - Narrative (Details)                    HTML    122K 
81: R64         FAIR VALUE - Significant Unobservable Inputs        HTML     53K 
                (Level 3) (Details)                                              
82: R65         FAIR VALUE - Put and Call Options Measured at Fair  HTML     53K 
                Value (Details)                                                  
83: R66         Medicare Part D (Details)                           HTML     53K 
84: R67         PROPERTY AND EQUIPMENT, NET - Property and          HTML     49K 
                Equipment Balances (Details)                                     
85: R68         PROPERTY AND EQUIPMENT, NET - Narrative (Details)   HTML     36K 
86: R69         GOODWILL AND OTHER INTANGIBLE ASSETS - Changes in   HTML     47K 
                Carrying Amount of Goodwill by Reportable Segments               
                (Details)                                                        
87: R70         GOODWILL AND OTHER INTANGIBLE ASSETS - Details of   HTML     65K 
                Intangible Assets Included in Other Long-Term                    
                Assets (Details)                                                 
88: R71         GOODWILL AND OTHER INTANGIBLE ASSETS - Narrative    HTML     40K 
                (Details)                                                        
89: R72         GOODWILL AND OTHER INTANGIBLE ASSETS - Estimate of  HTML     43K 
                Amortization Expense (Details)                                   
90: R73         LEASES - Narrative (Details)                        HTML     59K 
91: R74         LEASES - Maturity of Lease Liabilities (Details)    HTML     51K 
92: R75         BENEFITS PAYABLE - Activity in Benefits Payable     HTML     54K 
                (Details)                                                        
93: R76         BENEFITS PAYABLE - Narrative (Details)              HTML     45K 
94: R77         BENEFITS PAYABLE - Incurred and Paid Claims         HTML     48K 
                Development (Details)                                            
95: R78         INCOME TAXES - Provision for Income Taxes           HTML     48K 
                (Details)                                                        
96: R79         INCOME TAXES - Provision for Income Taxes           HTML     54K 
                Reconciliation (Details)                                         
97: R80         INCOME TAXES - Principal Components of Net          HTML     68K 
                Deferred Tax Balances (Details)                                  
98: R81         INCOME TAXES - Narrative (Details)                  HTML     40K 
99: R82         DEBT - Debt Outstanding (Details)                   HTML    128K 
100: R83         DEBT - Maturities of Debt (Details)                 HTML     49K  
101: R84         DEBT - Senior Notes (Details)                       HTML    114K  
102: R85         DEBT - Revolving Credit Agreements (Details)        HTML     89K  
103: R86         DEBT - Commercial Paper and Other Short-Term        HTML     48K  
                Borrowings (Details)                                             
104: R87         EMPLOYEE BENEFIT PLANS - Narrative (Details)        HTML    121K  
105: R88         EMPLOYEE BENEFIT PLANS - Stock-Based Compensation   HTML     43K  
                Expense (Details)                                                
106: R89         EMPLOYEE BENEFIT PLANS - Restricted Stock Activity  HTML     57K  
                (Details)                                                        
107: R90         EMPLOYEE BENEFIT PLANS - Weighted-Average Fair      HTML     53K  
                Value Assumptions for Stock Options (Details)                    
108: R91         EMPLOYEE BENEFIT PLANS - Option Plans Activity      HTML     59K  
                (Details)                                                        
109: R92         Earnings Per Common Share Computation (Details)     HTML     73K  
110: R93         STOCKHOLDERS' EQUITY - Dividend Payments (Details)  HTML     36K  
111: R94         STOCKHOLDERS' EQUITY - Narrative (Details)          HTML    187K  
112: R95         STOCKHOLDERS' EQUITY - Share Repurchases (Details)  HTML     49K  
113: R96         Commitments, Guarantees and Contingencies           HTML     69K  
                (Details)                                                        
114: R97         SEGMENT INFORMATION - Narrative (Details)           HTML     46K  
115: R98         SEGMENT INFORMATION - Segment Results (Details)     HTML    196K  
116: R99         Reinsurance (Details)                               HTML     51K  
117: R100        Schedule I - Parent Company Financial Information   HTML    141K  
                (Condensed Balance Sheets) (Details)                             
118: R101        Schedule I - Parent Company Financial Information   HTML     52K  
                (Condensed Balance Sheets Share Data) (Details)                  
119: R102        Schedule I - Parent Company Financial Information   HTML     89K  
                (Condensed Statements of Income) (Details)                       
120: R103        Schedule I - Parent Company Financial Information   HTML     80K  
                (Condensed Statements of Comprehensive Income)                   
                (Details)                                                        
121: R104        Schedule I - Parent Company Financial Information   HTML     93K  
                (Condensed Statements of Cash Flows) (Details)                   
122: R105        Schedule I - Parent Company Financial Information   HTML     41K  
                (Notes to Condensed Financial Statements)                        
                (Details)                                                        
124: XML         IDEA XML File -- Filing Summary                      XML    224K  
127: XML         XBRL Instance -- hum-20231231_htm                    XML   4.31M  
123: EXCEL       IDEA Workbook of Financial Report Info              XLSX    288K  
14: EX-101.CAL  XBRL Calculations -- hum-20231231_cal                XML    387K 
15: EX-101.DEF  XBRL Definitions -- hum-20231231_def                 XML   1.29M 
16: EX-101.LAB  XBRL Labels -- hum-20231231_lab                      XML   3.11M 
17: EX-101.PRE  XBRL Presentations -- hum-20231231_pre               XML   1.93M 
13: EX-101.SCH  XBRL Schema -- hum-20231231                          XSD    297K 
125: JSON        XBRL Instance as JSON Data -- MetaLinks              789±  1.19M  
126: ZIP         XBRL Zipped Folder -- 0000049071-24-000012-xbrl      Zip    888K  


‘EX-23’   —   Consent of Expert or Counsel


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CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We hereby consent to the incorporation by reference in the Registration Statements on Form S-3 (No. 333-254041) and Form S-8 (Nos. 033-49305, 333-04435, 333-57095, 333-86801, 333-41408, 333-86280, 333-105622, 333-134887, 333-162747, 333-171616, 333-175350, 333-231154, and 033-264543) of Humana Inc. of our report dated February 15, 2024 relating to the financial statements, financial statement schedule and the effectiveness of internal control over financial reporting, which appears in this Form 10-K.

/s/ PricewaterhouseCoopers LLP
Louisville, Kentucky
February 15, 2024



Dates Referenced Herein   and   Documents Incorporated by Reference

This ‘10-K’ Filing    Date    Other Filings
Filed on:2/15/24
For Period end:12/31/234
 List all Filings 


3 Subsequent Filings that Reference this Filing

  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 3/12/24  Humana Inc.                       424B5                  2:637K                                   Workiva Inc Wde… FA01/FA
 3/11/24  Humana Inc.                       424B5                  1:580K                                   Workiva Inc Wde… FA01/FA
 3/07/24  Humana Inc.                       S-3ASR      3/07/24    6:410K                                   Donnelley … Solutions/FA


34 Previous Filings that this Filing References

  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

12/07/23  Humana Inc.                       8-K:5,9    12/07/23   11:330K
11/09/23  Humana Inc.                       8-K:1,2,8,911/09/23   16:572K                                   Workiva Inc Wde… FA01/FA
 6/02/23  Humana Inc.                       8-K:1,2,9   6/02/23   12:1.2M                                   Donnelley … Solutions/FA
 4/26/23  Humana Inc.                       10-Q        3/31/23   76:9.7M
 3/13/23  Humana Inc.                       8-K:1,2,8,9 3/13/23   16:485K                                   Donnelley … Solutions/FA
11/22/22  Humana Inc.                       8-K:1,2,8,911/22/22   16:494K                                   Donnelley … Solutions/FA
 3/23/22  Humana Inc.                       8-K:1,2,8,9 3/23/22   14:348K                                   Donnelley … Solutions/FA
 8/03/21  Humana Inc.                       8-K:1,2,7,9 8/03/21   18:623K                                   Donnelley … Solutions/FA
 2/18/21  Humana Inc.                       10-K       12/31/20  123:35M
 3/27/20  Humana Inc.                       8-K:1,2,7,9 3/26/20   17:1.9M
 2/20/20  Humana Inc.                       10-K       12/31/19  126:20M
 8/15/19  Humana Inc.                       8-K:1,2,7,9 8/15/19   16:461K                                   Donnelley … Solutions/FA
 5/01/19  Humana Inc.                       10-Q        3/31/19   84:21M
 3/06/19  Humana Inc.                       DEF 14A     4/18/19    1:4.9M                                   Donnelley … Solutions/FA
 2/21/19  Humana Inc.                       10-K       12/31/18  129:38M
 8/20/18  Humana Inc.                       8-K:5,9     8/15/18    4:142K                                   Donnelley … Solutions/FA
 3/16/17  Humana Inc.                       8-K:1,2,7,9 3/13/17    8:437K                                   Donnelley … Solutions/FA
 2/18/16  Humana Inc.                       10-K       12/31/15  124:18M
 7/09/15  Humana Inc.                       8-K:5,9     7/02/15    2:52K                                    Donnelley … Solutions/FA
10/07/14  Humana Inc.                       8-K:1,2,9  10/06/14    2:260K
 9/19/14  Humana Inc.                       8-K:1,2,7,9 9/16/14   10:507K                                   Donnelley … Solutions/FA
 2/28/14  Humana Inc.                       8-K:5       2/27/14    2:191K
 2/22/13  Humana Inc.                       10-K       12/31/12  121:16M                                    Donnelley … Solutions/FA
12/10/12  Humana Inc.                       8-K:1,8,9  12/10/12    7:273K                                   Donnelley … Solutions/FA
 3/07/11  Humana Inc.                       DEF 14A     4/21/11    1:1.4M                                   Donnelley … Solutions/FA
 2/18/11  Humana Inc.                       10-K       12/31/10  120:17M                                    Donnelley … Solutions/FA
 1/07/11  Humana Inc.                       S-8         1/07/11    4:206K
 6/05/08  Humana Inc.                       8-K:1,8,9   6/05/08    6:255K                                   Donnelley … Solutions/FA
 3/31/06  Humana Inc.                       S-3ASR      3/31/06    6:430K                                   Fried Fr… Jacobson/NY/FA
 3/03/06  Humana Inc.                       10-K       12/31/05    9:1.8M                                   Donnelley … Solutions/FA
11/07/05  Humana Inc.                       10-Q        9/30/05   11:1M                                     Donnelley … Solutions/FA
11/05/04  Humana Inc.                       10-Q        9/30/04    7:1.1M                                   Donnelley … Solutions/FA
 3/05/04  Humana Inc.                       10-K       12/31/03   10:2M                                     Donnelley … Solutions/FA
11/05/03  Humana Inc.                       10-Q        9/30/03   10:2.1M                                   Donnelley … Solutions/FA
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Filing Submission 0000049071-24-000012   –   Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)

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