TENET HEALTHCARE CORP, 10-K filed on 2/18/2025
Annual Report
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Cover Page - USD ($)
shares in Thousands, $ in Millions
12 Months Ended
Dec. 31, 2024
Jan. 31, 2025
Jun. 30, 2024
Entity Information [Line Items]      
Document Type 10-K    
Document Annual Report true    
Document Period End Date Dec. 31, 2024    
Current Fiscal Year End Date --12-31    
Document Transition Report false    
Entity File Number 1-7293    
Entity Registrant Name TENET HEALTHCARE CORP    
Entity Incorporation, State or Country Code NV    
Entity Tax Identification Number 95-2557091    
Entity Address, Address Line One 14201 Dallas Parkway    
Entity Address, City or Town Dallas    
Entity Address, State or Province TX    
Entity Address, Postal Zip Code 75254    
City Area Code 469    
Local Phone Number 893-2200    
Entity Well-known Seasoned Issuer Yes    
Entity Voluntary Filers No    
Entity Current Reporting Status Yes    
Entity Interactive Data Current Yes    
Entity Filer Category Large Accelerated Filer    
Entity Small Business false    
Entity Emerging Growth Company false    
ICFR Auditor Attestation Flag true    
Document Financial Statement Error Correction false    
Entity Shell Company false    
Entity Public Float     $ 9,970
Entity Common Stock, Shares Outstanding   95,121  
Documents Incorporated by Reference
Portions of the Registrant’s definitive proxy statement for the 2025 annual meeting of shareholders are incorporated by reference into Part III of this Form 10-K.
   
Entity Central Index Key 0000070318    
Amendment Flag false    
Document Fiscal Year Focus 2024    
Document Fiscal Period Focus FY    
Common Stock | New York Stock Exchange      
Entity Information [Line Items]      
Title of 12(b) Security Common stock, $0.05 par value    
Trading Symbol THC    
Security Exchange Name NYSE    
6.875% Senior Notes due 2031 | New York Stock Exchange      
Entity Information [Line Items]      
Title of 12(b) Security 6.875% Senior Notes due 2031    
Trading Symbol THC31    
Security Exchange Name NYSE    
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Audit Information
12 Months Ended
Dec. 31, 2024
Audit Information [Abstract]  
Auditor Name DELOITTE & TOUCHE LLP
Auditor Location Dallas, Texas
Auditor Firm ID 34
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CONSOLIDATED BALANCE SHEETS - USD ($)
$ in Millions
Dec. 31, 2024
Dec. 31, 2023
Current assets:    
Cash and cash equivalents $ 3,019 $ 1,228
Accounts receivable 2,536 2,914
Inventories of supplies, at cost 346 411
Assets held for sale 21 775
Other current assets 1,760 1,839
Total current assets  7,682 7,167
Investments and other assets 3,037 3,157
Deferred income taxes 80 77
Property and equipment, at cost, less accumulated depreciation and amortization ($5,809 at December 31, 2024 and $6,478 at December 31, 2023) 6,049 6,236
Goodwill 10,691 10,307
Other intangible assets, at cost, less accumulated amortization ($1,288 at December 31, 2024 and $1,447 at December 31, 2023) 1,397 1,368
Total assets  28,936 28,312
Current liabilities:    
Current portion of long-term debt 92 120
Accounts payable 1,294 1,408
Accrued compensation and benefits 899 930
Professional and general liability reserves 238 254
Accrued interest payable 149 200
Liabilities held for sale 13 69
Income tax payable 18 23
Other current liabilities 1,607 1,756
Total current liabilities  4,310 4,760
Long-term debt, net of current portion 13,081 14,882
Professional and general liability reserves 900 792
Defined benefit plan obligations 298 335
Deferred income taxes 227 326
Other long-term liabilities 1,573 1,709
Total liabilities  20,389 22,804
Commitments and contingencies
Redeemable noncontrolling interests in equity of consolidated subsidiaries 2,727 2,391
Shareholders’ equity:    
Common stock, $0.05 par value; authorized 262,500 shares; 158,001 shares issued at December 31, 2024 and 157,271 shares issued at December 31, 2023 8 8
Additional paid-in capital 4,873 4,834
Accumulated other comprehensive loss (180) (181)
Retained earnings (accumulated deficit) 3,008 (192)
Common stock in treasury, at cost, 62,892 shares at December 31, 2024 and 57,321 shares at December 31, 2023 (3,538) (2,861)
Total shareholders’ equity 4,171 1,608
Noncontrolling interests  1,649 1,509
Total equity  5,820 3,117
Total liabilities and equity  $ 28,936 $ 28,312
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CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($)
shares in Thousands, $ in Millions
Dec. 31, 2024
Dec. 31, 2023
Statement of Financial Position [Abstract]    
Property and equipment, accumulated depreciation and amortization $ 5,809 $ 6,478
Other intangible assets, accumulated amortization $ 1,288 $ 1,447
Common stock, par value (in dollars per share) $ 0.05 $ 0.05
Common stock, number of shares authorized (in shares) 262,500 262,500
Common stock, number of shares issued (in shares) 158,001 157,271
Common stock, number of shares held in treasury (in shares) 62,892 57,321
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CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($)
shares in Thousands, $ in Millions
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Income Statement [Abstract]      
Net operating revenues  $ 20,665 $ 20,548 $ 19,174
Grant income 10 16 194
Equity in earnings of unconsolidated affiliates 260 228 216
Operating expenses:      
Salaries, wages and benefits 8,801 9,146 8,844
Supplies 3,647 3,590 3,273
Other operating expenses, net 4,492 4,515 3,998
Depreciation and amortization 818 870 841
Impairment and restructuring charges, and acquisition-related costs 102 137 226
Litigation and investigation costs 35 47 70
Net gains on sales, consolidation and deconsolidation of facilities (2,916) (23) (1)
Operating income 5,956 2,510 2,333
Interest expense (826) (901) (890)
Other non-operating income, net 126 19 11
Loss from early extinguishment of debt (8) (11) (109)
Income before income taxes 5,248 1,617 1,345
Income tax expense (1,184) (306) (344)
Net income 4,064 1,311 1,001
Less: Net income available to noncontrolling interests 864 700 590
Net income available to Tenet Healthcare Corporation common shareholders $ 3,200 $ 611 $ 411
Earnings available to Tenet Healthcare Corporation common shareholders:      
Basic earnings per share (in dollars per share) $ 33.02 $ 6.01 $ 3.84
Diluted earnings per share (in dollars per share) $ 32.70 $ 5.71 $ 3.79
Weighted average shares and dilutive securities outstanding (in thousands):      
Basic (in shares) 96,904 101,639 106,929
Diluted (in shares) 97,881 104,800 110,516
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CONSOLIDATED STATEMENTS OF OTHER COMPREHENSIVE INCOME - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Statement of Comprehensive Income [Abstract]      
Net income $ 4,064 $ 1,311 $ 1,001
Other comprehensive income:      
Adjustments for defined benefit plans (9) (9) 63
Amortization of net actuarial loss included in other non-operating income, net 8 7 9
Unrealized gain (loss) on debt securities held as available-for-sale 1 2 (4)
Foreign currency translation adjustments and other 1 0 1
Other comprehensive income before income taxes 1 0 69
Income tax expense related to items of other comprehensive income 0 0 (17)
Total other comprehensive income, net of tax 1 0 52
Comprehensive net income 4,065 1,311 1,053
Less: Comprehensive income available to noncontrolling interests 864 700 590
Comprehensive income available to Tenet Healthcare Corporation common shareholders $ 3,201 $ 611 $ 463
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CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY - USD ($)
shares in Thousands, $ in Millions
Total
Common Stock
Additional Paid-in Capital
Accumulated Other Comprehensive Loss
Retained Earnings (Accumulated Deficit)
Treasury Stock
Noncontrolling Interests
Beginning balance (in shares) at Dec. 31, 2021   107,189          
Beginning balance at Dec. 31, 2021 $ 2,054 $ 8 $ 4,877 $ (233) $ (1,214) $ (2,410) $ 1,026
Changes in Shareholders' Equity              
Net income 653       411   242
Distributions paid to noncontrolling interests (229)           (229)
Other comprehensive income 52     52      
Accretion of redeemable noncontrolling interests (104)   (104)        
Purchases (sales) of businesses and noncontrolling interests, net 244   (34)       278
Repurchases of common stock (in shares)   (5,889)          
Repurchases of common stock (250)         (250)  
Stock-based compensation expense, tax benefit and issuance of common stock (in shares)   947          
Stock-based compensation expense, tax benefit and issuance of common stock 39   39        
Ending balance (in shares) at Dec. 31, 2022   102,247          
Ending balance at Dec. 31, 2022 2,459 $ 8 4,778 (181) (803) (2,660) 1,317
Changes in Shareholders' Equity              
Net income 945       611   334
Distributions paid to noncontrolling interests (289)           (289)
Other comprehensive income 0            
Purchases (sales) of businesses and noncontrolling interests, net 152   5       147
Repurchases of common stock (in shares)   (3,112)          
Repurchases of common stock (201)         (201)  
Stock-based compensation expense, tax benefit and issuance of common stock (in shares)   815          
Stock-based compensation expense, tax benefit and issuance of common stock 51   51        
Ending balance (in shares) at Dec. 31, 2023   99,950          
Ending balance at Dec. 31, 2023 3,117 $ 8 4,834 (181) (192) (2,861) 1,509
Changes in Shareholders' Equity              
Net income 3,591       3,200   391
Distributions paid to noncontrolling interests (312)           (312)
Other comprehensive income 1     1      
Accretion of redeemable noncontrolling interests (5)   (5)        
Purchases (sales) of businesses and noncontrolling interests, net 73   12       61
Repurchases of common stock (in shares)   (5,596)          
Repurchases of common stock (677)         (677)  
Stock-based compensation expense, tax benefit and issuance of common stock (in shares)   755          
Stock-based compensation expense, tax benefit and issuance of common stock 32   32        
Ending balance (in shares) at Dec. 31, 2024   95,109          
Ending balance at Dec. 31, 2024 $ 5,820 $ 8 $ 4,873 $ (180) $ 3,008 $ (3,538) $ 1,649
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CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Statement of Cash Flows [Abstract]      
Net income $ 4,064 $ 1,311 $ 1,001
Adjustments to reconcile net income to net cash provided by operating activities:      
Depreciation and amortization 818 870 841
Deferred income tax expense (benefit) (103) 52 209
Stock-based compensation expense 67 66 56
Impairment and restructuring charges, and acquisition-related costs 102 137 226
Litigation and investigation costs 35 47 70
Net gains on sales, consolidation and deconsolidation of facilities (2,916) (23) (1)
Loss from early extinguishment of debt 8 11 109
Equity in earnings of unconsolidated affiliates, net of distributions received (29) (13) 2
Amortization of debt discount and debt issuance costs 26 32 33
Net gains from the sale of investments and long-lived assets (4) (29) (117)
Other items, net (4) (4) 11
Changes in cash from operating assets and liabilities:      
Accounts receivable 245 (29) (140)
Inventories and other current assets (86) (139) (64)
Income taxes 16 10 (26)
Accounts payable, accrued expenses and other current liabilities (30) 215 (898)
Other long-term liabilities (9) 14 (15)
Payments for restructuring charges, acquisition-related costs, and litigation costs and settlements (153) (154) (214)
Net cash provided by operating activities 2,047 2,374 1,083
Cash flows from investing activities:      
Purchases of property and equipment (931) (751) (762)
Purchases of businesses or joint venture interests, net of cash acquired (571) (224) (234)
Proceeds from sales of facilities and other assets 4,981 71 210
Proceeds from sales of marketable securities and long-term investments 63 50 76
Purchases of marketable securities and long-term investments (94) (104) (92)
Other items, net (19) (11) (6)
Net cash provided by (used in) investing activities 3,429 (969) (808)
Cash flows from financing activities:      
Repayments of borrowings (2,243) (1,542) (2,851)
Proceeds from borrowings 23 1,370 2,023
Repurchases of common stock (672) (200) (250)
Debt issuance costs 0 (16) (24)
Distributions paid to noncontrolling interests (681) (594) (560)
Proceeds from the sale of noncontrolling interests 23 43 27
Purchases of noncontrolling interests (200) (167) (100)
Advances from managed care payers 342 0 0
Repayments of advances from managed care payers (310) 0 0
Other items, net 33 71 (46)
Net cash used in financing activities (3,685) (1,035) (1,781)
Net increase (decrease) in cash and cash equivalents 1,791 370 (1,506)
Cash and cash equivalents at beginning of period 1,228 858 2,364
Cash and cash equivalents at end of period 3,019 1,228 858
Supplemental disclosures:      
Interest paid, net of capitalized interest (851) (882) (848)
Income tax payments, net $ (1,271) $ (243) $ (161)
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SIGNIFICANT ACCOUNTING POLICIES
12 Months Ended
Dec. 31, 2024
Accounting Policies [Abstract]  
SIGNIFICANT ACCOUNTING POLICIES SIGNIFICANT ACCOUNTING POLICIES
Description of Business
Tenet Healthcare Corporation (together with our subsidiaries, referred to herein as “Tenet,” “we” or “us”) is a diversified healthcare services company headquartered in Dallas, Texas. Our expansive, nationwide care delivery network consists of our Hospital Operations and Ambulatory Care segments. As of December 31, 2024, our Hospital Operations segment was comprised of 49 acute care and specialty hospitals, a network of employed physicians and 135 outpatient facilities, including urgent care centers (each, a “UCC”), imaging centers, off-campus hospital emergency departments and micro‑hospitals. Our Ambulatory Care segment is comprised of the operations of our subsidiary USPI Holding Company, Inc. (“USPI”), which held indirect ownership interests in 518 ambulatory surgery centers and 25 surgical hospitals at December 31, 2024. USPI held noncontrolling interests in 161 of these facilities, which are recorded using the equity method of accounting. In addition, we operate a Global Business Center (“GBC”) in the Philippines.
Basis of Presentation
Our Consolidated Financial Statements include the accounts of Tenet and its wholly owned and majority‑owned subsidiaries. We eliminate intercompany accounts and transactions in consolidation, and we include the results of operations of businesses that are newly acquired in purchase transactions from their dates of acquisition. We account for significant investments in other affiliated companies using the equity method. We also utilize the equity method when we have the ability to exercise significant influence over the affiliated company, despite not holding a significant percentage of its ownership interest. Unless otherwise indicated, dollar amounts presented in our Consolidated Financial Statements and these accompanying notes are expressed in millions (except per-share amounts), and all share amounts are expressed in thousands.
Changes to prior-year presentation—Due to its decreased significance, income from discontinued operations is now presented in other non-operating income in our consolidated statements of operations. In addition, income from discontinued operations and cash used in operating activities from discontinued operations, excluding income taxes are now included in other items, net within the cash flows from operating activities section of our consolidated statements of cash flows.
Use of Estimates
The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America (“GAAP”) requires us to make estimates and assumptions that affect the amounts reported in our Consolidated Financial Statements and these accompanying notes. We regularly evaluate the accounting policies and estimates we use. In general, we base the estimates on historical experience and on assumptions that we believe to be reasonable given the particular circumstances in which we operate. Although we believe all adjustments considered necessary for a fair presentation have been included, actual results may vary from those estimates. The financial and statistical information we report to other regulatory agencies may be prepared on a basis other than GAAP or using different assumptions or reporting periods and, therefore, may vary from the amounts presented herein. Although we make every effort to ensure that the information we report to those agencies is accurate, complete and consistent with applicable reporting guidelines, we cannot be responsible for the accuracy of the information they make available to the public.
COVID-19 Pandemic
During the COVID‑19 pandemic, federal, state and local authorities undertook several actions designed to assist healthcare providers in delivering care to COVID‑19 and other patients and to mitigate the adverse economic impact of the pandemic. Among other things, federal legislation (collectively, the “COVID Acts”) authorized grant payments to be distributed through the Public Health and Social Services Emergency Fund to healthcare providers who experienced lost revenues and increased expenses as a result of the pandemic. The COVID Acts also revised the Medicare accelerated payment program (“MAPP”) and permitted employers to defer payroll Social Security tax payments in 2020. Our participation in these programs and the related accounting policies are summarized below. The Secretary of the U.S. Department of Health and Human Services ended the COVID‑19 Public Health Emergency in May 2023.
Grant Income—We did not receive any cash payments from the COVID-19 relief grant programs during the year ended December 31, 2024. However, during the years ended December 31, 2023 and 2022, we received cash payments totaling $10 million and $196 million, respectively. Grant funds we received are included in cash flows from operating activities in our consolidated statements of cash flows. We had no deferred grant payments remaining at either December 31, 2024 or 2023. We recognize grant payments as income when there is reasonable assurance that we have complied with the conditions associated with the grant. During the years ended December 31, 2024, 2023 and 2022, we recognized grant income totaling $10 million,
$16 million and $194 million, respectively. Grant income recognized is presented in grant income in our consolidated statements of operations.
Medicare Accelerated Payment Program (MAPP)—In certain circumstances, when a healthcare facility is experiencing financial difficulty due to delays in receiving payment for the Medicare services it provided, it may be eligible for an accelerated or advance payment pursuant to the MAPP. The COVID Acts temporarily revised the program, allowing healthcare providers to retain advance payments for one year from the date of receipt. We received advances under MAPP in 2020; however, no further advances were received in subsequent years. During the year ended December 31, 2022, MAPP advances totaling $880 million were either recouped through offsets to our Medicare claims payments or directly repaid by us, completing the full remittance of advances previously received. There was no outstanding liability related to advances received by us under MAPP at either December 31, 2024 or 2023.
Deferral of Employment Tax Payments—The COVID Acts permitted employers to defer payment of the 6.2% employer Social Security tax beginning March 27, 2020 through December 31, 2020. Deferred tax amounts were required to be paid in equal amounts over two years beginning in December 2021. We remitted all remaining employer’s Social Security tax payments deferred during 2020 totaling $128 million in December 2022.
Translation of Foreign Currencies
Our GBC, which is located in the Philippines, performs certain administrative functions and other support tasks. The GBC’s accounts are measured in its local currency (the Philippine peso) and then translated into U.S. dollars. All assets and liabilities denominated in foreign currency are translated using the current rate of exchange at the balance sheet date. Results of operations denominated in foreign currency are translated using the average rates prevailing throughout the period of operations. Translation gains or losses resulting from changes in exchange rates are accumulated in shareholders’ equity.
Net Operating Revenues
We recognize net operating revenues in the period in which we satisfy our performance obligations under contracts by transferring services to our customers. Net operating revenues are recognized in the amounts we expect to be entitled to, which are the transaction prices allocated for the distinct services. Net operating revenues for our Hospital Operations and Ambulatory Care segments primarily consist of net patient service revenues, principally for patients covered by Medicare, Medicaid, managed care and other health plans, as well as certain uninsured patients under our Compact with Uninsured Patients (“Compact”) and other uninsured discount and charity programs.
Net Patient Service Revenues
We report net patient service revenues at the amounts that reflect the consideration we expect to be entitled to in exchange for providing patient care. These amounts are due from patients, third‑party payers (including managed care payers and government programs) and others, and they include variable consideration for retroactive revenue adjustments due to settlement of audits, reviews and investigations. Generally, we bill our patients and third‑party payers several days after the services are performed or shortly after discharge. Revenues are recognized as performance obligations are satisfied.
We determine performance obligations based on the nature of the services we provide. We recognize revenues for performance obligations satisfied over time based on actual charges incurred in relation to total expected charges. We believe that this method provides a faithful depiction of the transfer of services over the term of performance obligations based on the inputs needed to satisfy the obligations. Generally, performance obligations satisfied over time relate to patients in our hospitals receiving inpatient acute care services. We measure performance obligations from admission to the point when there are no further services required for the patient, which is generally the time of discharge. We recognize revenues for performance obligations satisfied at a point in time, which generally relate to patients receiving outpatient services, when (1) services are provided, and (2) we do not believe the patient requires additional services.
Because our patient service performance obligations relate to contracts with a duration of less than one year, we have elected to apply the optional exemption provided in the Financial Accounting Standards Board’s (“FASB”) Accounting Standards Codification (“ASC”) 606‑10‑50‑14(a) and, therefore, we are not required to disclose the aggregate amount of the transaction price allocated to performance obligations that are unsatisfied or partially unsatisfied at the end of the reporting period. The unsatisfied or partially unsatisfied performance obligations referred to above are primarily related to inpatient acute care services at the end of the reporting period. The performance obligations for these contracts are generally completed when the patients are discharged, which generally occurs within days or weeks of the end of the reporting period.
We determine the transaction price based on gross charges for services provided, reduced by contractual adjustments recognized for third‑party payers, discounts provided to uninsured patients in accordance with our Compact, and estimated implicit price concessions related primarily to uninsured patients. We determine our estimates of contractual adjustments and discounts based on contractual agreements, our discount policies and historical experience. We determine our estimate of implicit price concessions based on our historical collection experience using a portfolio approach as a practical expedient to account for patient contracts as collective groups rather than individually. The financial statement effects of using this practical expedient are not materially different from an individual contract approach.
Gross charges are retail charges. They are not the same as actual pricing, and they generally do not reflect what a hospital is ultimately paid and, therefore, are not displayed in our consolidated statements of operations. Hospitals are typically paid amounts that are negotiated with insurance companies or are set by the government. Gross charges are used to calculate Medicare outlier payments and to determine certain elements of payment under managed care contracts (such as stop‑loss payments). Because Medicare requires that a hospital’s gross charges be the same for all patients (regardless of payer category), gross charges are what hospitals charge all patients prior to the application of discounts and allowances.
Government Programs—The final determination of certain fee‑for‑service (“FFS”) Medicare and Medicaid program payments to our hospitals, such as Indirect Medical Education, Direct Graduate Medical Education, disproportionate share hospital and bad debt expense reimbursement, are retrospectively determined based on our hospitals’ cost reports. The final determination of these payments often takes many years to resolve because of audits by the program representatives, providers’ rights of appeal, and the application of numerous technical reimbursement provisions. We therefore record accruals to reflect the expected final settlements on our cost reports. For filed cost reports, we adjust the accrual for estimated cost report settlements based on those cost reports and subsequent activity, and we consider the necessity of recording a valuation allowance based on historical settlement results. The accrual for estimated cost report settlements for periods for which a cost report is yet to be filed is recorded based on estimates of what we expect to report on the filed cost reports, and a corresponding valuation allowance is recorded, if necessary, based on the method previously described. Cost reports must generally be filed within five months after the end of the annual cost report reporting period. After the cost report is filed, the accrual and corresponding valuation allowance may need to be adjusted.
Settlements with third‑party payers for retroactive revenue adjustments due to audits, reviews or investigations are considered variable consideration and are included in the determination of the estimated transaction price for providing patient care using the most likely outcome method. These settlements are estimated based on the terms of the payment agreement with the payer, correspondence from the payer and our historical settlement activity, including an assessment to ensure that it is probable that a significant reversal in the amount of cumulative revenue recognized will not occur when the uncertainty associated with the retroactive adjustment is subsequently resolved. Estimated settlements are adjusted in future periods as adjustments become known (that is, new information becomes available), or as years are settled or are no longer subject to such audits, reviews and investigations. Because the laws, regulations, instructions and rule interpretations governing Medicare and Medicaid reimbursement are complex and change frequently, the estimates we record could change by material amounts.
Private Insurance—Revenues under managed care plans are based primarily on payment terms involving predetermined rates per diagnosis, per‑diem rates, discounted FFS rates and/or other similar contractual arrangements. These revenues are also subject to review and possible audit by the payers, which can take several years before they are completely resolved. The payers are billed for patient services on an individual patient basis. An individual patient’s bill is subject to adjustment on a patient‑by‑patient basis in the ordinary course of business by the payers following their review and adjudication of each particular bill. We estimate the discounts for contractual allowances at the individual hospital level utilizing billing data on an individual patient basis. At the end of each month, on an individual hospital basis, we estimate our expected reimbursement for patients of managed care plans based on the applicable contract terms. Contractual allowance estimates are periodically reviewed for accuracy by taking into consideration known contract terms, as well as payment history. We believe our estimation and review process enables us to identify instances on a timely basis where such estimates need to be revised. We do not believe there were any adjustments to estimates of patient bills that were material to our revenues during the years ended December 31, 2024, 2023 or 2022. In addition, on a corporate‑wide basis, we do not record any general provision for adjustments to estimated contractual allowances for managed care plans. Managed care accounts, net of contractual allowances recorded, are further reduced to their net realizable value through implicit price concessions based on historical collection trends for these payers and other factors that affect the estimation process.
We know of no claims, disputes or unsettled matters with any payer that would materially affect our revenues for which we have not adequately provided in the accompanying Consolidated Financial Statements.
Uninsured Patients—Generally, patients who are covered by third‑party payers are responsible for related co‑pays, co‑insurance and deductibles, which vary in amount. We also provide services to uninsured patients and offer uninsured
patients a discount from standard charges. We estimate the transaction price for patients with co‑pays, co‑insurance and deductibles and for those who are uninsured based on historical collection experience and current market conditions. Under our Compact and other uninsured discount programs, the discount offered to certain uninsured patients is recognized as a contractual allowance, which reduces net operating revenues at the time the self‑pay accounts are recorded. The uninsured patient accounts, net of contractual allowances recorded, are further reduced to their net realizable value at the time they are recorded through implicit price concessions based on historical collection trends for self‑pay accounts and other factors that affect the estimation process.
Implicit Price Concessions—We record implicit price concessions, primarily related to uninsured patients and patients with co‑pays, co‑insurance and deductibles. The implicit price concessions included in estimating the transaction price represent the difference between amounts billed to patients and the amounts we expect to collect based on our collection history with similar patients. Although outcomes vary, our policy is to attempt to collect amounts due from patients, including co‑pays, co‑insurance and deductibles due from patients with insurance, at the time of service while complying with all federal and state statutes and regulations, including, but not limited to, the Emergency Medical Treatment and Active Labor Act (“EMTALA”). Generally, as required by EMTALA, patients may not be denied emergency treatment due to inability to pay. Therefore, services, including the legally required medical screening examination and stabilization of the patient, are performed without delaying to obtain insurance information. In non‑emergency circumstances or for elective procedures and services, it is our policy to verify insurance prior to a patient being treated; however, there are various exceptions that can occur. Such exceptions can include, for example, instances where (1) we are unable to obtain verification because the patient’s insurance company was unable to be reached or contacted, (2) a determination is made that a patient may be eligible for benefits under various government programs, such as Medicaid or Victims of Crime, and it takes several days or weeks before qualification for such benefits is confirmed or denied, and (3) under physician orders we provide services to patients that require immediate treatment.
There are various factors that can impact collection trends, such as: changes in the economy, which in turn have an impact on unemployment rates and the number of uninsured and underinsured patients; the volume of patients through our emergency departments; the increased burden of co‑pays, co‑insurance amounts and deductibles to be made by patients with insurance; and business practices related to collection efforts. These factors continuously change and can have an impact on collection trends and our estimation process. Subsequent changes to the estimate of the transaction price are generally recorded as adjustments to net patient service revenues in the period of the change.
We also provide charity care to patients who are financially unable to pay for the healthcare services they receive. Most patients who qualify for charity care are charged a per‑diem amount for services received, subject to a cap. Except for the per‑diem amounts, our policy is not to pursue collection of amounts determined to qualify as charity care; therefore, we do not report these amounts in net operating revenues. Patient advocates from our Eligibility and Enrollment Services program screen patients in the hospital to determine whether those patients meet eligibility requirements for financial assistance programs. They also expedite the process of applying for these government programs.
Amounts related to services provided to patients for which we have not billed and that do not meet the conditions of unconditional right to payment at the end of the reporting period are contract assets. Approximately 90% of our Hospital Operations segment’s contract assets meet the conditions for unconditional right to payment and are reclassified to patient receivables within 90 days.
Revenue Cycle Management and Other Services
Our Hospital Operations segment also provides revenue cycle management and other services to health systems, individual hospitals and physician practices. We recognize revenue from our contracts when the underlying performance obligations are satisfied, which is generally as services are rendered. Revenue is recognized in an amount that reflects the consideration to which we expect to be entitled.
At contract inception, we assess the services specified in our contracts with customers and identify a performance obligation for each distinct contracted service. We generally consider the following distinct services as separate performance obligations:
revenue cycle management services;
value‑based care services;
patient communication and engagement services;
consulting services; and
other client‑defined projects.
Our contracts generally consist of fixed‑price, volume‑based or contingency‑based fees. Long‑term contracts typically provide for the delivery of recurring monthly services over a multi‑year period. The contracts are typically priced such that our monthly fee to our customer represents the value obtained by the customer in the month for those services. Such multi‑year service contracts may have upfront fees related to transition or integration work performed by us to set up the delivery for the ongoing services. Such transition or integration work typically does not result in a separately identifiable obligation; thus, the fees and expenses related to such work are deferred and recognized over the life of the related contractual service period. For contracts in which the amortization period of the asset is one year or less, we have elected to apply the practical expedient provided by FASB ASC 340‑40‑25‑4 and expense these costs as incurred.
Revenue for fixed‑priced contracts is typically recognized at the time of billing unless evidence suggests that the revenue is earned or our obligations are fulfilled in a different pattern. Revenue for volume‑based contracts is typically recognized as the services are being performed at the contractually billable rate, which is generally a percentage of collections or a percentage of client net patient revenue.
Contract Assets and Liabilities—Our client contract terms, including payment conditions, are diverse. For non‑fixed‑price arrangements, we may invoice clients before we perform the contracted services, with subsequent adjustments (true‑up) to align with actual fees. In contrast, some contracts require payment after we have performed the contracted services (in arrears). Contracts may also feature performance‑based incentives or penalties, along with other variable consideration. Revenue recognition occurs when services are rendered and the client gains control or benefit of the services, regardless of the invoicing schedule, leading to the recognition of a contract asset for unbilled revenue. Unbilled revenue is recognized as receivables in the month the services are performed. Conversely, advance payments from clients result in the recognition of a contract liability for deferred revenue until the revenue recognition requirements are met.
Cash and Cash Equivalents
We treat highly liquid investments with original maturities of three months or less as cash equivalents. Cash and cash equivalents were $3.019 billion and $1.228 billion at December 31, 2024 and 2023, respectively. At December 31, 2024 and 2023, our book overdrafts were $143 million and $187 million, respectively, which were classified as accounts payable. At December 31, 2024 and 2023, $110 million and $100 million, respectively, of total cash and cash equivalents in the accompanying Consolidated Balance Sheets were intended for the operations of our insurance‑related subsidiaries.
At December 31, 2024, 2023 and 2022, we had $127 million, $154 million and $196 million, respectively, of property and equipment purchases accrued for items received but not yet paid. Of these amounts, $109 million, $141 million and $191 million, respectively, were included in accounts payable.
In June 2022, we acquired all of Baylor University Medical Center’s (“Baylor”) 5% voting ownership interest in USPI. We paid $11 million from cash on hand and recognized a liability of $377 million, the present value of the liability on the acquisition date, for the remainder of the purchase price. We recorded reductions in redeemable noncontrolling interest of $365 million for the carrying value of Baylor’s ownership interest and $23 million to additional paid-in capital for the difference between the carrying value and present value of the purchase price for the shares on the acquisition date. This has been reflected as noncash financing activity in the accompanying Consolidated Statement of Cash Flows for the year ended December 31, 2022. Payments made subsequent to the transaction’s close are reflected as cash activity within the financing section of our consolidated statements of cash flows in the respective periods. See Note 18 for additional information about this transaction.
Investments in Debt and Equity Securities
We classify investments in debt securities as either available‑for‑sale, held‑to‑maturity or as part of a trading portfolio. Our policy is to classify investments in debt securities that may be needed for cash requirements as “available‑for‑sale.” At December 31, 2024 and 2023, we had no significant investments in debt securities classified as either held‑to‑maturity or trading. We carry debt securities classified as available‑for‑sale at fair value. We report their unrealized gains and losses, net of taxes, as accumulated other comprehensive income (loss). We periodically evaluate available-for-sale securities in unrealized loss positions for credit impairment, using both qualitative and quantitative criteria. In the event a security is deemed to be impaired as the result of a credit loss, we record a loss in our consolidated statements of operations.
We carry equity securities at fair value, and we report their unrealized gains and losses in other non-operating income, net, in our consolidated statements of operations. If the equity security does not have a readily determinable fair value, the carrying value of the security is adjusted only when there is a price change that is observable from a transaction of an identical or similar investment. We include realized gains or losses in our consolidated statements of operations based on the specific identification method.
Investments in Unconsolidated Affiliates
As of December 31, 2024, we controlled 382 of the facilities in our Ambulatory Care segment and, therefore, consolidated their results. We account for many of the facilities in which our Ambulatory Care segment holds ownership interests (161 of 543 at December 31, 2024), as well as additional companies in which our Hospital Operations segment holds ownership interests, under the equity method as investments in unconsolidated affiliates and report only our share of net income as equity in earnings of unconsolidated affiliates in the accompanying Consolidated Statements of Operations. Summarized financial information for equity method investees is presented in the following table. For investments acquired during the reported periods, amounts below include 100% of the investee’s results beginning on the date of our acquisition of the investment.
December 31,
 202420232022
Current assets$1,255 $1,223 $1,142 
Noncurrent assets$1,358 $1,355 $1,356 
Current liabilities$(435)$(456)$(479)
Noncurrent liabilities$(928)$(917)$(878)
Noncontrolling interests$(699)$(670)$(644)
 Years Ended December 31,
 202420232022
Net operating revenues$3,709 $3,510 $3,360 
Net income$978 $860 $805 
Net income attributable to the investees$483 $484 $453 
The equity method investment that contributed the most to our equity in earnings of unconsolidated affiliates during the years ended December 31, 2024, 2023 and 2022 was Texas Health Ventures Group, LLC (“THVG”), which is operated by USPI. THVG represented $130 million, $104 million and $89 million of total equity in earnings of unconsolidated affiliates of $260 million, $228 million and $216 million in the years ended December 31, 2024, 2023 and 2022, respectively.
Property and Equipment
Additions and improvements to property and equipment exceeding established minimum amounts with a useful life greater than one year are capitalized at cost. Expenditures for maintenance and repairs are charged to expense as incurred. We use the straight‑line method of depreciation for buildings, building improvements and equipment. The estimated useful life for buildings and improvements is primarily 15 to 40 years, and for equipment three to 15 years. Newly constructed hospitals are usually depreciated over 50 years. Interest costs related to construction projects are capitalized. In the years ended December 31, 2024, 2023 and 2022, capitalized interest was $8 million, $9 million and $8 million, respectively.
We evaluate our long‑lived assets for possible impairment annually or whenever events or changes in circumstances indicate that the carrying amount of the asset, or related group of assets, may not be recoverable from estimated future undiscounted cash flows. If the estimated future undiscounted cash flows are less than the carrying value of the assets, we calculate the amount of an impairment charge only if the carrying value of the long‑lived assets exceeds their fair value. The fair value of the asset is estimated based on third‑party appraisals, established market values of comparable assets or internally developed estimates of future net cash flows expected to result from the use and ultimate disposition of the asset. The estimates of these future cash flows are based on assumptions and projections we believe to be reasonable and supportable. Estimates require our subjective judgments and take into account assumptions about revenue and expense growth rates, operating margins and recoverable disposition values, based on industry and operating factors. These assumptions may vary by type of asset and presume stable, improving or, in some cases, declining results, depending on their circumstances. If the presumed level of performance does not occur as expected, impairment may result.
We report long‑lived assets to be disposed of at the lower of their carrying amounts or fair values less costs to sell. In such circumstances, our estimates of fair value are based on third‑party appraisals, established market prices for comparable assets or internally developed estimates of future net cash flows.
Leases
We determine if an arrangement is a lease at inception of the contract. Our right‑of‑use assets represent our right to use the underlying assets for the lease term and our lease liabilities represent our obligation to make lease payments arising from the leases. Right‑of‑use assets and lease liabilities are recognized at the commencement date based on the present value of lease payments over the lease term. We use our estimated incremental borrowing rate, which is derived from information available at
the lease commencement date, in determining the present value of lease payments. For our Hospital Operations segment, we estimate our incremental borrowing rates for our portfolio of leases using documented rates included in our recent equipment finance leases or, if applicable, recent secured debt issuances that correspond to various lease terms. We also give consideration to information obtained from our bankers, our secured debt fair value and publicly available data for instruments with similar characteristics. For our Ambulatory Care segment, we estimate an incremental borrowing rate for each center by utilizing historical and projected financial data, estimating a hypothetical credit rating using publicly available market data and adjusting the market data to reflect the effects of collateralization.
Our operating leases are primarily for real estate, including off‑campus outpatient facilities, medical office buildings, and corporate and other administrative offices, as well as medical and office equipment. Our finance leases primarily relate to medical equipment, information technology equipment, telecommunications assets and real estate. Our real estate lease agreements typically have initial terms of five to 10 years, and our equipment lease agreements typically have initial terms of three years. We do not record leases with an initial term of 12 months or less (short‑term leases) in our consolidated balance sheets.
Our real estate leases may include one or more options to renew, with renewals that can extend the lease term from five to 10 years. The exercise of lease renewal options is at our sole discretion. In general, we do not consider renewal options to be reasonably likely to be exercised, therefore, renewal options are generally not recognized as part of our right‑of‑use assets and lease liabilities. Certain leases also include options to purchase the leased property. The useful life of assets and leasehold improvements are limited by the expected lease term, unless there is a transfer of title or purchase option reasonably certain of exercise. The majority of our medical equipment leases have terms of three years with a bargain purchase option that is reasonably certain of exercise, so these assets are depreciated over their useful life, typically ranging from five to seven years. Similarly, some of our leases of information technology and telecommunications assets include a transfer of title and, therefore, have useful lives of 15 years.
Certain of our lease agreements for real estate include payments based on actual common area maintenance expenses and others include rental payments adjusted periodically for inflation. These variable lease payments are recognized in other operating expenses, but are not included in the right‑of‑use asset or liability balances. Our lease agreements do not contain any material residual value guarantees, restrictions or covenants.
We have elected the practical expedient that allows lessees to choose to not separate lease and non‑lease components by class of underlying asset and are applying this expedient to all relevant asset classes. We have also elected the practical expedient package to not reassess at adoption (1) expired or existing contracts for whether they are or contain a lease, (2) the lease classification of any existing leases or (3) initial indirect costs for existing leases.
Goodwill and Other Intangible Assets
Goodwill represents the excess of costs over the fair value of assets of businesses acquired. Goodwill and other intangible assets acquired in purchase business combinations and determined to have indefinite useful lives are not amortized, but instead are subject to impairment tests performed at least annually. Our reporting segments are the reporting units used to perform our goodwill analysis. If we determine the carrying value of goodwill is impaired, or if the carrying value of a business that is to be sold or otherwise disposed of exceeds its fair value, we reduce the carrying value, including any allocated goodwill, to fair value. Estimates of fair value are based on third‑party appraisals, established market prices for comparable assets or internally developed estimates of future net cash flows and presume stable, improving or, in some cases, declining results at our hospitals, depending on their circumstances.
Other intangible assets consist of capitalized software costs, which are amortized on a straight‑line basis over the estimated useful life of the software, which ranges from three to 15 years, costs of acquired management and other contract service rights, most of which have indefinite lives, and miscellaneous intangible assets.
Accruals for General and Professional Liability Risks
We accrue for estimated professional and general liability claims, to the extent not covered by insurance, when they are probable and can be reasonably estimated. We maintain reserves, which are based on modeled estimates for the portion of our professional liability risks, including incurred but not reported claims, to the extent we do not have insurance coverage. Our liability consists of estimates established based upon calculations using several factors, including the number of expected claims, estimates of losses for these claims based on recent and historical settlement amounts, estimates of incurred but not reported claims based on historical experience and the timing of historical payments. Our liabilities are adjusted for new claims information in the period such information becomes known. Malpractice expense is recorded within other operating expenses in our consolidated statements of operations.
Income Taxes
We account for income taxes using the asset and liability method. This approach requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of temporary differences between the carrying amounts and the tax bases of assets and liabilities. Income tax receivables and liabilities and deferred tax assets and liabilities are recognized based on the amounts that more likely than not will be sustained upon ultimate settlement with taxing authorities.
Developing our provision for income taxes and analysis of uncertain tax positions requires significant judgment and knowledge of federal and state income tax laws, regulations and strategies, including the determination of deferred tax assets and liabilities and, if necessary, any valuation allowances that may be required for deferred tax assets.
We assess the realization of our deferred tax assets to determine whether an income tax valuation allowance is required. Based on all available evidence, both positive and negative, and the weight of that evidence to the extent such evidence can be objectively verified, we determine whether it is more likely than not that all or a portion of the deferred tax assets will be realized. The main factors that we consider include:
Cumulative profits/losses in recent years, adjusted for certain nonrecurring items;
Income/losses expected in future years;
Unsettled circumstances that, if unfavorably resolved, would adversely affect future operations and profit levels;
The availability, or lack thereof, of taxable income in prior carryback periods that would limit realization of tax benefits; and
The carryforward period associated with the deferred tax assets and liabilities.
We consider many factors when evaluating our uncertain tax positions, and such judgments are subject to periodic review. Tax benefits associated with uncertain tax positions are recognized in the period in which one of the following conditions is satisfied: (1) the more likely than not recognition threshold is satisfied; (2) the position is ultimately settled through negotiation or litigation; or (3) the statute of limitations for the taxing authority to examine and challenge the position has expired. Tax benefits associated with an uncertain tax position are derecognized in the period in which the more likely than not recognition threshold is no longer satisfied.
Costs Associated with Exit or Disposal Activities
We recognize costs associated with exit (including restructuring) or disposal activities when they are incurred and can be measured at fair value, rather than at the date of a commitment to an exit or disposal plan. Our restructuring plans typically focus on the alignment of our operations in the most strategic and cost‑effective structure, such as the establishment of support operations at our GBC, among other things. Certain restructuring and acquisition‑related costs are based on estimates. Changes in estimates are recognized as they occur.
v3.25.0.1
EQUITY
12 Months Ended
Dec. 31, 2024
Stockholders' Equity Note [Abstract]  
EQUITY EQUITY
Nonredeemable Noncontrolling Interests
The table below presents our nonredeemable noncontrolling interests balances by segment:
December 31,
20242023
Hospital Operations$205 $185 
Ambulatory Care1,444 1,324 
Total nonredeemable noncontrolling interests$1,649 $1,509 
Our net income attributable to nonredeemable noncontrolling interests by segment are presented in the table below:
Years Ended December 31,
202420232022
Hospital Operations$50 $30 $21 
Ambulatory Care341 304 221 
Total net income available to noncontrolling interests$391 $334 $242 
2022 Share Repurchase Program
In October 2022, our board of directors authorized the repurchase of up to $1.000 billion of our common stock through a share repurchase program (the “2022 share repurchase program”). This program allowed for share repurchases to be made in open‑market or privately negotiated transactions, at management’s discretion subject to market conditions and other factors, and in a manner consistent with applicable securities laws and regulations. The program did not require us to acquire any particular amount of common stock and could be suspended for periods or discontinued at any time. We did not make further repurchases under the 2022 share repurchase program following our board of directors’ approval of a new share repurchase program (discussed below), and it expired on December 31, 2024.
The following table presents transactions completed under the 2022 share repurchase program during the periods shown:
PeriodTotal Number of Shares PurchasedAverage Price Paid per ShareTotal Number of Shares Purchased as Part of Publicly Announced ProgramMaximum Dollar Value of Shares That May Yet be Purchased Under the Program
 (In Thousands)(In Thousands)(In Millions)
Inception through October 31, 20221,800$41.81 1,800$925 
November 1 through November 30, 20224,089$42.74 4,089$750 
December 1 through December 31, 2022$— $750 
Inception through December 31, 20225,889$42.45 5,889
January 1 through January 31, 2023$— $750 
February 1 through February 28, 2023$— $750 
March 1 through March 31, 2023906$55.03 906$700 
April 1 through April 30, 2023$— $700 
May 1 through May 31, 2023580$69.17 580$660 
June 1 through June 30, 2023$— $660 
July 1 through July 31, 2023$— $660 
August 1 through August 31, 2023$— $660 
September 1 through September 30, 2023$— $660 
October 1 through October 31, 2023$— $660 
November 1 through November 30, 2023982$67.12 982$594 
December 1 through December 31, 2023644$68.53 644$550 
Year ended December 31, 20233,112$64.27 3,112
January 1 through January 31, 2024$— $550 
February 1 through February 29, 2024$— $550 
March 1 through March 31, 20242,811$98.86 2,811$272 
April 1 through April 30, 2024$— $272 
May 1 through May 31, 2024$— $272 
June 1 through June 30, 20241,990$135.85 1,990$
July 1 through July 31, 2024$— $
August 1 through August 31, 2024$— $
September 1 through September 30, 2024$— $
October 1 through October 31, 2024$— $
November 1 through November 30, 2024$— $
December 1 through December 31, 2024$— $
Year ended December 31, 20244,801$114.19 4,801
2024 Share Repurchase Program
In July 2024, our board of directors authorized the repurchase of up to $1.500 billion of our common stock through a share repurchase program that has no expiration date (the “2024 share repurchase program”). Similar to the 2022 share repurchase program, repurchases under the 2024 program may be made in open‑market or privately negotiated transactions, at management’s discretion subject to market conditions and other factors, and in a manner consistent with applicable securities
laws and regulations. The 2024 share repurchase program does not obligate us to acquire any particular amount of common stock, and it may be suspended for periods or discontinued at any time.
The following table presents transactions completed under the 2024 share repurchase program during the periods shown:
PeriodTotal Number of Shares PurchasedAverage Price Paid per ShareTotal Number of Shares Purchased as Part of Publicly Announced ProgramMaximum Dollar Value of Shares That May Yet be Purchased Under the Program
 (In Thousands)(In Thousands)(In Millions)
Inception through July 31, 2024$— $1,500 
August 1 through August 31, 2024$— $1,500 
September 1 through September 30, 2024795$155.95 795$1,376 
October 1 through October 31, 2024$— $1,376 
November 1 through November 30, 2024$— $1,376 
December 1 through December 31, 2024$— $1,376 
Inception through December 31, 2024795$155.95 795
v3.25.0.1
ACCOUNTS RECEIVABLE
12 Months Ended
Dec. 31, 2024
Accounts Receivable Additional Disclosures [Abstract]  
ACCOUNTS RECEIVABLE ACCOUNTS RECEIVABLE
The principal components of accounts receivable are presented in the table below:
December 31,
 20242023
Patient accounts receivable$2,386 $2,719 
Estimated future recoveries144 148 
Net cost reports and settlements receivable and valuation allowances47 
Accounts receivable, net 
$2,536 $2,914 
Patient accounts receivable, including billed accounts and certain unbilled accounts, as well as estimated amounts due from third‑party payers for retroactive adjustments, are receivables if our right to consideration is unconditional and only the passage of time is required before payment of that consideration is due. Estimated uncollectable amounts are generally considered implicit price concessions that are a direct reduction to patient accounts receivable rather than allowance for doubtful accounts.
We also provide financial assistance through our charity and uninsured discount programs to uninsured patients who are unable to pay for the healthcare services they receive. Our policy is not to pursue collection of amounts determined to qualify for financial assistance; therefore, we do not report these amounts in net operating revenues. Most states include an estimate of the cost of charity care in the determination of a hospital’s eligibility for Medicaid disproportionate share hospital payments. These payments are intended to mitigate our cost of uncompensated care.
Some states have also developed provider fee or other supplemental payment programs to mitigate the shortfall of Medicaid reimbursement compared to the cost of caring for Medicaid patients. We participate in various provider fee programs, which help reduce the amount of uncompensated care for indigent patients and those covered by Medicaid.
The following table presents the amount and classification of assets and liabilities in the accompanying Consolidated Balance Sheets related to California’s provider fee program:
December 31,
 20242023
Assets:
Other current assets$334 $329 
Investments and other assets$274 $334 
Liabilities:
Other current liabilities$126 $172 
Other long-term liabilities$102 $135 
Uninsured and Charity Patient Costs
The following table presents our estimated costs (based on selected operating expenses, which include salaries, wages and benefits, supplies and other operating expenses) of caring for our uninsured and charity patients:
 Years Ended December 31,
 202420232022
Estimated costs for:   
Uninsured patients$535 $499 $537 
Charity care patients82 110 83 
Total$617 $609 $620 
v3.25.0.1
CONTRACT BALANCES
12 Months Ended
Dec. 31, 2024
Revenue from Contract with Customer [Abstract]  
CONTRACT BALANCES CONTRACT BALANCES
Hospital Operations Segment
Our Hospital Operations segment’s contract assets and liabilities primarily derive from: (1) patients receiving ongoing inpatient care from one of our facilities at the end of the reporting period; and (2) timing differences between our performance of revenue cycle management and other contract-based services and the invoicing or receipt of payment for these services. Our Hospital Operations segment’s contract assets were included in other current assets, and its contract liabilities were included in other current liabilities or other long‑term liabilities, depending upon when we expect to recognize the underlying revenue, in the accompanying Consolidated Balance Sheets at December 31, 2024 and 2023.
The opening and closing balances of our Hospital Operations segment’s receivables, contract assets, and current and long‑term contract liabilities were as follows:
ReceivablesContract Assets –
Unbilled Revenue
Contract Liabilities –
Current
Deferred Revenue
Contract Liabilities –
Long-Term
Deferred Revenue
December 31, 2023$21 $208 $59 $12 
December 31, 202428 190 80 13 
Increase (decrease)$7 $(18)$21 $1 
December 31, 2022$37 $200 $110 $13 
December 31, 202321 208 59 12 
Increase (decrease)$(16)$8 $(51)$(1)
The differences between the balances of our contract assets at December 31, 2024 and 2023 and the differences between December 31, 2023 and 2022 were both primarily related to patients who were receiving inpatient acute care and specialty hospital services as of each year‑end date, but who were discharged during the following year. In the years ended December 31, 2024 and 2023, we recognized revenue totaling $58 million and $71 million, respectively, from our revenue cycle management services that was included in the opening current deferred revenue liability. This revenue consists primarily of prepayments for those contract clients who were billed in advance, changes in estimates related to metric‑based services and up‑front integration services that are recognized over the service period.
Contract Costs—We recognized amortization expense related to deferred contract setup costs of $3 million, $5 million and $4 million during the years ended December 31, 2024, 2023 and 2022, respectively. At December 31, 2024 and 2023, unamortized client contract setup costs were $19 million and $22 million, respectively, and were presented as part of investments and other assets in the accompanying Consolidated Balance Sheets.
NET OPERATING REVENUES
Net operating revenues for our Hospital Operations and Ambulatory Care segments primarily consist of net patient service revenues, principally for patients covered by Medicare, Medicaid, and managed care and other health plans, as well as certain uninsured patients under our Compact and other uninsured discount and charity programs. Net operating revenues for our Hospital Operations segment also include revenues from providing revenue cycle management and value‑based care services to hospitals, health systems, physician practices, employers and other clients.
The table below presents our sources of net operating revenues:
Years Ended December 31,
202420232022
Hospital Operations:
Net patient service revenues from hospitals and related outpatient facilities:
Medicare$2,132 $2,383 $2,369 
Medicaid1,439 1,233 1,069 
Managed care9,809 10,248 9,607 
Uninsured64 96 141 
Indemnity and other522 590 661 
Total13,966 14,550 13,847 
Other revenues(1)
2,165 2,133 2,079 
Total Hospital Operations16,131 16,683 15,926 
Ambulatory Care4,534 3,865 3,248 
Net operating revenues$20,665 $20,548 $19,174 
(1)Primarily revenue from physician practices and revenue cycle management.
Net adjustments for prior‑year cost reports and related valuation allowances, principally related to Medicare and Medicaid, increased (decreased) revenues in the years ended December 31, 2024, 2023 and 2022 by $(4) million, $24 million and $10 million, respectively. Estimated cost report settlements receivable, net of payables and valuation allowances, were included in accounts receivable in the accompanying Consolidated Balance Sheets (see Note 3). We believe that we have made
adequate provision for any adjustments that may result from the final determination of amounts earned under all the above arrangements with Medicare and Medicaid.
The following table presents the composition of net operating revenues for our Ambulatory Care segment:
Years Ended December 31,
202420232022
Net patient service revenues
$4,356 $3,713 $3,115 
Management fees148 123 110 
Revenue from other sources30 29 23 
Net operating revenues$4,534 $3,865 $3,248 
Performance Obligations
The following table includes revenue from revenue cycle management services that is expected to be recognized in the future related to performance obligations that are unsatisfied, or partially unsatisfied, at the end of the reporting period:
  Years Ending December 31,Later Years
 Total20252026202720282029
Performance obligations$5,644 $720 $717 $716 $715 $715 $2,061 
The amounts in the table primarily consist of revenue cycle management fixed fees, which are typically recognized ratably as the performance obligation is satisfied. The estimated revenue does not include volume‑ or contingency‑based contracts, variable‑based escalators, performance incentives, penalties or other variable consideration that is considered constrained. Our contract with Catholic Health Initiatives (“CHI”), a predecessor to CommonSpirit Health and the minority interest holder in our Conifer Health Solutions, LLC joint venture, represents the majority of the fixed‑fee revenue related to remaining performance obligations. Conifer’s contract term with CHI is scheduled to end on December 31, 2032.
v3.25.0.1
DISPOSITION OF ASSETS AND LIABILITIES
12 Months Ended
Dec. 31, 2024
Discontinued Operations and Disposal Groups [Abstract]  
DISPOSITION OF ASSETS AND LIABILITIES DISPOSITION OF ASSETS AND LIABILITIES
In November 2023, we entered into a definitive agreement for the sale of three hospitals located in South Carolina and certain related operations (together, the “SC Hospitals”), all of which were held by our Hospital Operations segment. The assets and liabilities related to the SC Hospitals were included in assets held for sale and liabilities held for sale, respectively, in the accompanying Consolidated Balance Sheet at December 31, 2023. We completed the sale of the SC Hospitals in January 2024, resulting in the recognition of a pre-tax gain on sale of $1.677 billion in the year ended December 31, 2024.
In January 2024, we entered into a definitive agreement for the sale of four hospitals and certain related operations located in Orange County and Los Angeles County, California (the “OCLA CA Hospitals”), including facilities from both our
Hospital Operations and Ambulatory Care segments. We completed the sale of the OCLA CA Hospitals in March 2024, resulting in the recognition of a pre-tax gain on sale of $527 million in the year ended December 31, 2024.
In February 2024, we entered into a definitive agreement for the sale of two hospitals and certain related operations located in San Luis Obispo County, California (the “Central CA Hospitals”), all of which were held by our Hospital Operations segment. We completed the sale of the Central CA Hospitals in March 2024, resulting in the recognition of a pre-tax gain on sale of $275 million in the year ended December 31, 2024.
In August 2024, we entered into a definitive agreement for the sale of our majority ownership interests in several entities that owned or leased five hospitals and certain related operations, all located in Alabama (collectively, the “AL Hospitals”), including facilities from both our Hospital Operations and Ambulatory Care segments. We recognized a net pre-tax gain on sale of $353 million when this transaction closed in September 2024.
We completed the sale of six additional ambulatory surgery centers held by our Ambulatory Care segment during the year ended December 31, 2024, resulting in the recognition of a total pre-tax gain on the sales of $46 million.
In January 2023, we entered into a definitive agreement to sell our 51% ownership interest in San Ramon Regional Medical Center and certain related operations (“San Ramon RMC”), which is held by our Hospital Operations segment, to John Muir Health (“John Muir”). We reclassified the assets and liabilities related to San Ramon RMC to assets held for sale and liabilities held for sale, respectively, in our consolidated balance sheet following our decision to sell our ownership interest. During the three months ended December 31, 2023, John Muir announced it no longer intended to pursue the acquisition after the U.S. Federal Trade Commission took action to challenge the transaction, following which we removed the assets and liabilities from held for sale and reclassified them as held and used in our consolidated balance sheet.
Gains recognized from the disposition of the assets described above were included in net gains on sales, consolidation and deconsolidation of facilities in the accompanying Consolidated Statement of Operations for the year ended December 31, 2024.
Assets and liabilities classified as held for sale at December 31, 2024 were comprised of the following:
Current assets$
Other intangible assets16 
Current liabilities(13)
Net assets held for sale$8 
The following table presents amounts included in income before income taxes related to a significant component of our business that was recently disposed of:
 Years Ended December 31,
 202420232022
SC Hospitals (includes a $1.677 billion gain on sale in 2024)
$1,687 $130 $127 
v3.25.0.1
IMPAIRMENT AND RESTRUCTURING CHARGES, AND ACQUISITION-RELATED COSTS
12 Months Ended
Dec. 31, 2024
Restructuring Costs and Asset Impairment Charges [Abstract]  
IMPAIRMENT AND RESTRUCTURING CHARGES, AND ACQUISITION-RELATED COSTS IMPAIRMENT AND RESTRUCTURING CHARGES, AND ACQUISITION-RELATED COSTS
We recognized impairment charges on certain assets in 2024, 2023 and 2022 because the fair values of those assets or groups of assets indicated that the carrying amount was not recoverable. The fair value estimates were derived from third‑party appraisals, established market values of comparable assets, or internally developed estimates of future net cash flows. These fair value estimates can change by material amounts in subsequent periods. Many factors and assumptions can impact the estimates, including the future financial results of the facilities, how the facilities are operated in the future, changes in healthcare industry trends and regulations, and the nature of the ultimate disposition of the assets. In certain cases, these fair value estimates assume the highest and best use of facility assets in the future to a marketplace participant is other than as a medical facility. In these cases, the estimates are based on the fair value of the real property and equipment if utilized other than as a medical facility. The impairment recognized does not include the costs of closing the facilities or other future operating costs, which could be substantial. Accordingly, the ultimate net cash realized from the facilities, should we choose to sell them, could be significantly less than their impaired value.
Our impairment tests presume stable, improving or, in some cases, declining operating results in our facilities, which are based on programs and initiatives being implemented that are designed to achieve each facility’s most recent projections. If
these projections are not met, or negative trends occur that impact our future outlook, future impairments of long-lived assets and goodwill may occur, and we may incur additional restructuring charges, which could be material.
Our reporting segments are the reporting units used to perform our goodwill analysis. At December 31, 2024, our business was organized into two reporting segments: Hospital Operations and Services and Ambulatory Care. We performed our annual goodwill impairment analysis as of October 1, 2024, which did not result in the recognition of an impairment.
We periodically incur costs to implement restructuring efforts for specific operations, which are recorded in our statement of operations as they are incurred. Our restructuring plans focus on various aspects of operations, including aligning our operations in the most strategic and cost‑effective structure, such as the establishment of support operations at our GBC. Certain restructuring and acquisition‑related costs are based on estimates. Changes in estimates are recognized as they occur.
Year Ended December 31, 2024
During the year ended December 31, 2024, we recorded impairment and restructuring charges and acquisition‑related costs of $102 million, consisting of $56 million of restructuring charges, $39 million of acquisition‑related transaction costs and $7 million of impairment charges. Restructuring charges consisted of $17 million of legal costs related to the sale of certain businesses, $12 million of contract and lease termination fees, $11 million of employee severance costs, $9 million related to the transition of various administrative functions to our GBC and $7 million of other restructuring costs. During the year ended December 31, 2024, our Hospital Operations and Ambulatory Care segments recognized impairment charges totaling $1 million and $6 million, respectively. Impairment charges recognized during 2024 primarily related to the write-down of certain intangible assets held by our Ambulatory Care segment to their estimated fair value.
Year Ended December 31, 2023
During the year ended December 31, 2023, we recorded impairment and restructuring charges and acquisition-related costs of $137 million, consisting of $79 million of restructuring charges, $43 million of impairment charges and $15 million of acquisition‑related transaction costs. Restructuring charges consisted of $36 million of legal costs related to the sale of certain businesses, $15 million of employee severance costs, $12 million related to the transition of various administrative functions to our GBC, $10 million of contract and lease termination fees, and $6 million of other restructuring costs. Impairment charges for the year ended December 31, 2023 primarily arose from the write‑down of our investment in certain equity method investments held by our Ambulatory Care segment.
Year Ended December 31, 2022
During the year ended December 31, 2022, we recorded impairment and restructuring charges and acquisition‑related costs of $226 million, consisting of $118 million of restructuring charges, $94 million of impairment charges and $14 million of acquisition‑related transaction costs. Restructuring charges consisted of $27 million of employee severance costs, $16 million related to the transition of various administrative functions to our GBC, $32 million of contract and lease termination fees, and $43 million of other restructuring costs.
Impairment charges included $82 million for the write‑down of certain buildings and medical equipment located in one of our markets to their estimated fair values, which assets are part of our Hospital Operations segment. Material adverse trends in our estimates of future undiscounted cash flows of the hospitals indicated the aggregate carrying value of the hospitals’ long‑lived assets was not recoverable from their estimated future cash flows. We believe the most significant factors contributing to the adverse financial trends included decreased revenues and lower patient volumes due to the then ongoing COVID-19 pandemic and competition, as well as higher labor costs because of the pandemic. As a result, we updated the estimate of the fair value of the hospitals’ long‑lived assets and compared it to the aggregate carrying value of those assets. Because the fair value estimates were lower than the aggregate carrying value of the long‑lived assets, an impairment charge was recorded for the difference in the amounts. The aggregate carrying value of the hospitals’ assets held and used for which impairment charges were recorded was $167 million at December 31, 2022. Impairment charges for the year ended December 31, 2022 were comprised of $88 million from our Hospital Operations segment and $6 million from our Ambulatory Care segment.
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LEASES
12 Months Ended
Dec. 31, 2024
Leases [Abstract]  
LEASES LEASES
The following table presents the components of our right‑of‑use assets and liabilities related to leases and their classification in our Consolidated Balance Sheets:
December 31,
Component of Lease BalancesClassification in Consolidated Balance Sheets20242023
Assets:  
Operating lease assetsInvestments and other assets$1,037 $1,083 
Finance lease assetsProperty and equipment, at cost, less accumulated depreciation and amortization454 253 
Total leased assets$1,491 $1,336 
Liabilities:
Operating lease liabilities:
CurrentOther current liabilities$204 $204 
Long-termOther long-term liabilities950 1,007 
Total operating lease liabilities1,154 1,211 
Finance lease liabilities:
CurrentCurrent portion of long-term debt54 84 
Long-termLong-term debt, net of current portion390 120 
Total finance lease liabilities444 204 
Total lease liabilities$1,598 $1,415 
The following table presents the components of our lease expense and their classification in our consolidated statements of operations:
Component of Lease ExpenseClassification in Consolidated Statements of OperationsYears Ended December 31,
202420232022
Operating lease expenseOther operating expenses, net$257 $259 $262 
Finance lease expense:
Amortization of leased assetsDepreciation and amortization49 55 58 
Interest on lease liabilitiesInterest expense
Total finance lease expense56 63 66 
Variable and short term-lease expenseOther operating expenses, net160 159 150 
Total lease expense$473 $481 $478 
The weighted‑average lease terms and discount rates for operating and finance leases are presented in the following table:
Years Ended December 31,
202420232022
Weighted-average remaining lease term (years):
Operating leases6.87.68.0
Finance leases24.66.05.5
Weighted-average discount rate:
Operating leases5.2 %5.0 %4.8 %
Finance leases6.5 %6.5 %5.9 %
Cash flow and other information related to leases is included in the following table:
Years Ended December 31,
202420232022
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash outflows from operating leases$252 $258 $250 
Operating cash outflows from finance leases$10 $13 $14 
Financing cash outflows from finance leases$87 $107 $118 
Right-of-use assets obtained in exchange for lease obligations:
Operating leases$292 $168 $341 
Finance leases$363 $55 $97 
Future maturities of lease liabilities at December 31, 2024 are presented in the following table:
Operating LeasesFinance LeasesTotal
2025$261 $63 $324 
2026230 38 268 
2027203 116 319 
2028168 26 194 
2029133 25 158 
Later years397 547 944 
Total lease payments1,392 815 2,207 
Less: Imputed interest238 371 609 
Total lease obligations1,154 444 1,598 
Less: Current obligations204 54 258 
Long-term lease obligations$950 $390 $1,340 
In May 1997, we entered into a 30‑year lease agreement for a medical campus located in Palm Springs, California. In December 2024, we executed a lease-purchase agreement to establish a new 30‑year lease beginning upon the expiration of the original lease in May 2027. This agreement includes an initial payment of $100 million at the start of the new lease term, followed by 19 annual escalating lease payments. Following our remittance of a final payment of $100 million in May 2057, ownership of certain of the leased facilities and land will transfer to us. We recognized a $303 million right‑of‑use asset and a long-term finance lease liability in the same amount in connection with the lease-purchase agreement.
LEASES LEASES
The following table presents the components of our right‑of‑use assets and liabilities related to leases and their classification in our Consolidated Balance Sheets:
December 31,
Component of Lease BalancesClassification in Consolidated Balance Sheets20242023
Assets:  
Operating lease assetsInvestments and other assets$1,037 $1,083 
Finance lease assetsProperty and equipment, at cost, less accumulated depreciation and amortization454 253 
Total leased assets$1,491 $1,336 
Liabilities:
Operating lease liabilities:
CurrentOther current liabilities$204 $204 
Long-termOther long-term liabilities950 1,007 
Total operating lease liabilities1,154 1,211 
Finance lease liabilities:
CurrentCurrent portion of long-term debt54 84 
Long-termLong-term debt, net of current portion390 120 
Total finance lease liabilities444 204 
Total lease liabilities$1,598 $1,415 
The following table presents the components of our lease expense and their classification in our consolidated statements of operations:
Component of Lease ExpenseClassification in Consolidated Statements of OperationsYears Ended December 31,
202420232022
Operating lease expenseOther operating expenses, net$257 $259 $262 
Finance lease expense:
Amortization of leased assetsDepreciation and amortization49 55 58 
Interest on lease liabilitiesInterest expense
Total finance lease expense56 63 66 
Variable and short term-lease expenseOther operating expenses, net160 159 150 
Total lease expense$473 $481 $478 
The weighted‑average lease terms and discount rates for operating and finance leases are presented in the following table:
Years Ended December 31,
202420232022
Weighted-average remaining lease term (years):
Operating leases6.87.68.0
Finance leases24.66.05.5
Weighted-average discount rate:
Operating leases5.2 %5.0 %4.8 %
Finance leases6.5 %6.5 %5.9 %
Cash flow and other information related to leases is included in the following table:
Years Ended December 31,
202420232022
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash outflows from operating leases$252 $258 $250 
Operating cash outflows from finance leases$10 $13 $14 
Financing cash outflows from finance leases$87 $107 $118 
Right-of-use assets obtained in exchange for lease obligations:
Operating leases$292 $168 $341 
Finance leases$363 $55 $97 
Future maturities of lease liabilities at December 31, 2024 are presented in the following table:
Operating LeasesFinance LeasesTotal
2025$261 $63 $324 
2026230 38 268 
2027203 116 319 
2028168 26 194 
2029133 25 158 
Later years397 547 944 
Total lease payments1,392 815 2,207 
Less: Imputed interest238 371 609 
Total lease obligations1,154 444 1,598 
Less: Current obligations204 54 258 
Long-term lease obligations$950 $390 $1,340 
In May 1997, we entered into a 30‑year lease agreement for a medical campus located in Palm Springs, California. In December 2024, we executed a lease-purchase agreement to establish a new 30‑year lease beginning upon the expiration of the original lease in May 2027. This agreement includes an initial payment of $100 million at the start of the new lease term, followed by 19 annual escalating lease payments. Following our remittance of a final payment of $100 million in May 2057, ownership of certain of the leased facilities and land will transfer to us. We recognized a $303 million right‑of‑use asset and a long-term finance lease liability in the same amount in connection with the lease-purchase agreement.
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LONG-TERM DEBT
12 Months Ended
Dec. 31, 2024
Long-Term Debt and Lease Obligation [Abstract]  
LONG-TERM DEBT LONG-TERM DEBT
The table below presents our long‑term debt included in the accompanying Consolidated Balance Sheets:
December 31,
 20242023
Senior unsecured notes:  
6.125% due 2028
$2,500 $2,500 
6.875% due 2031
362 362 
Senior secured first lien notes:  
4.875% due 2026
— 2,100 
5.125% due 2027
1,500 1,500 
4.625% due 2028
600 600 
4.250% due 2029
1,400 1,400 
4.375% due 2030
1,450 1,450 
6.125% due 2030
2,000 2,000 
6.750% due 2031
1,350 1,350 
Senior secured second lien notes:
6.250% due 2027
1,500 1,500 
Finance leases, mortgages and other notes605 361 
Unamortized issue costs and note discounts(94)(121)
Total long-term debt13,173 15,002 
Less: Current portion92 120 
Long-term debt, net of current portion$13,081 $14,882 
Senior Unsecured Notes and Senior Secured Notes
At December 31, 2024, we had senior unsecured notes and senior secured notes with aggregate principal amounts outstanding of $12.662 billion. These notes have fixed interest rates ranging from 4.250% to 6.875% and require semi‑annual interest payments in arrears. A payment of the principal and any accrued but unpaid interest is due upon the maturity date of the respective notes, which dates are staggered from February 2027 through November 2031.
In March 2024, we redeemed all $2.100 billion aggregate principal amount outstanding of our 4.875% senior secured first lien notes due 2026 in advance of their maturity date. We paid $2.100 billion using cash on hand to redeem the notes. In connection with the redemption, we recorded a loss from early extinguishment of debt of $8 million in the three months ended March 31, 2024, primarily related to the write-off of associated unamortized issuance costs.
We completed the following transactions during the year ended December 31, 2023:
In May 2023, we issued $1.350 billion aggregate principal amount of 6.750% senior secured first lien notes, which will mature on May 15, 2031 (the “2031 Senior Secured First Lien Notes”). We pay interest on the 2031 Senior Secured First Lien Notes semi-annually in arrears on May 15 and November 15 of each year. We used the issuance proceeds, together with cash on hand, to finance the redemption of our 4.625% senior secured first lien notes due September 2024 (the “September 2024 Senior Secured First Lien Notes”) and our 4.625% senior secured first lien notes due July 2024 (the “July 2024 Senior Secured First Lien Notes”), as described below.
Also in May 2023, we paid $596 million using a portion of the proceeds from the issuance of our 2031 Senior Secured First Lien Notes to redeem all $589 million aggregate principal amount outstanding of our September 2024 Senior Secured First Lien Notes in advance of their maturity date.
In June 2023, we used the remaining proceeds from the issuance of our 2031 Senior Secured First Lien Notes along with cash on hand to redeem all $756 million aggregate principal amount outstanding of our July 2024 Senior Secured First Lien Notes in advance of their maturity date.
We recorded net losses from the early extinguishment of debt of $11 million in connection with the aforementioned redemptions during the year ended December 31, 2023. These losses primarily derived from differences between the redemption prices and the par values of the notes, as well as the write‑off of associated unamortized issuance costs.
All of our senior secured notes are guaranteed by certain of our wholly owned domestic hospital company subsidiaries and secured by a pledge of the capital stock and other ownership interests of those subsidiaries on either a first lien or second
lien basis, as indicated in the table above. All of our senior secured notes and the related subsidiary guarantees are our and the subsidiary guarantors’ senior secured obligations. All of our senior secured notes rank equally in right of payment with all of our other senior secured indebtedness. Our senior secured notes rank senior to any subordinated indebtedness that we or such subsidiary guarantors may incur; they are effectively senior to our and such subsidiary guarantors’ existing and future unsecured indebtedness and other liabilities to the extent of the value of the collateral securing the notes and the subsidiary guarantees; they are effectively subordinated to our and such subsidiary guarantors’ obligations under our senior secured revolving credit facility (as amended to date, the “Credit Agreement”) to the extent of the value of the collateral securing borrowings thereunder; and they are structurally subordinated to all obligations of our non‑guarantor subsidiaries.
The indentures setting forth the terms of our senior secured notes contain provisions governing our ability to redeem the notes and the terms by which we may do so. On or after the call dates specified in the indentures and at our option, we may redeem our senior secured notes, in whole or in part, at the specified redemption prices set forth in the applicable indenture, together with accrued and unpaid interest. In addition, we may be required to purchase for cash all or any part of each series of our senior secured notes upon the occurrence of a change of control (as defined in the applicable indentures) for a cash purchase price of 101% of the aggregate principal amount of the notes, plus accrued and unpaid interest.
All of our senior unsecured notes are general unsecured senior debt obligations that rank equally in right of payment with all of our other unsecured senior indebtedness, but are effectively subordinated to our senior secured notes described above, the obligations of our subsidiaries and any obligations under our Credit Agreement to the extent of the value of the collateral. We may redeem either series of our senior unsecured notes, in whole or in part, at any time at the specified redemption prices (plus, in the case of one series of notes, a make-whole premium) set forth in the applicable indenture, together with accrued and unpaid interest.
Credit Agreement
Our Credit Agreement provides for revolving loans in an aggregate principal amount of up to $1.500 billion with a $200 million subfacility for standby letters of credit and has a scheduled maturity date of March 16, 2027. Outstanding revolving loans accrue interest depending on the type of loan at either (1) a base rate plus an applicable margin ranging from 0.25% to 0.75% per annum or (2) Term Secured Overnight Financing Rate (“SOFR”), Daily Simple SOFR or the Euro Interbank Offered Rate (EURIBOR) (each, as defined in the Credit Agreement) plus an applicable margin ranging from 1.25% to 1.75% per annum and (in the case of Term SOFR and Daily Simple SOFR only) a credit spread adjustment of 0.10%, in each case based on available credit. An unused commitment fee payable on the undrawn portion of the revolving loans ranges from 0.25% to 0.375% per annum based on available credit. Obligations under the Credit Agreement are guaranteed by substantially all of our domestic wholly owned hospital subsidiaries and secured by a first‑priority lien on eligible inventory and accounts receivable, including receivables for Medicaid supplemental payments.
Our borrowing availability, which is based on a specified percentage of this eligible inventory and accounts receivable, was $1.327 billion at December 31, 2024. On that date, we had no cash borrowings outstanding under the Credit Agreement, and we had less than $1 million of standby letters of credit outstanding.
Letter of Credit Facility
We have a letter of credit facility (as amended to date, the “LC Facility”) that provides for the issuance, from time to time, of standby and documentary letters of credit in an aggregate principal amount of up to $200 million. We amended the LC Facility in September 2023 to, among other things, (1) extend the scheduled maturity date from September 12, 2024 to March 16, 2027, and (2) replace the London Interbank Offered Rate (LIBOR) with Term SOFR as the reference interest rate. Drawings under any letter of credit issued under the LC Facility that we have not reimbursed within three business days after notice thereof accrue interest at a base rate, as defined in the LC Facility, plus a margin of 0.50% per annum. An unused commitment fee is payable at an initial rate of 0.25% per annum with a step up to 0.375% per annum should our secured‑debt‑to‑EBITDA ratio equal or exceed 3.00 to 1.00 at the end of any fiscal quarter. A fee on the aggregate outstanding amount of issued but undrawn letters of credit accrues at a rate of 1.50% per annum. An issuance fee equal to 0.125% per annum of the aggregate face amount of each outstanding letter of credit is payable to the account of the issuer of the related letter of credit. The LC Facility is subject to an effective maximum secured debt covenant of 4.25 to 1.00. Obligations under the LC Facility are guaranteed and secured by a first‑priority pledge of the capital stock and other ownership interests of certain of our wholly owned domestic hospital subsidiaries on an equal‑ranking basis with our senior secured first lien notes. At December 31, 2024, we had $106 million of standby letters of credit outstanding under the LC Facility.
Covenants
Senior Secured Notes—The indentures governing our senior secured notes contain covenants that, among other things, restrict our ability and the ability of our subsidiaries to incur liens, consummate asset sales, enter into sale and lease‑back transactions or consolidate, merge or sell all or substantially all of our or their assets, other than in certain transactions between one or more of our wholly owned subsidiaries. These restrictions, however, are subject to a number of exceptions and qualifications. In particular, there are no restrictions on our ability or the ability of our subsidiaries to incur additional indebtedness, make restricted payments, pay dividends or make distributions in respect of capital stock, purchase or redeem capital stock, enter into transactions with affiliates or make advances to, or invest in, other entities (including unaffiliated entities). In addition, the indentures governing our senior secured notes contain a covenant that neither we nor any of our subsidiaries will incur secured debt, unless at the time of and after giving effect to the incurrence of such debt, the aggregate amount of all such secured debt (including the aggregate principal amount of senior secured notes outstanding and any outstanding borrowings under our Credit Agreement at such time) does not exceed the amount that would cause the secured debt ratio (as defined in the indentures) to exceed 4.00 to 1.00.
Senior Unsecured Notes—The indentures governing our senior unsecured notes contain covenants and conditions that have, among other requirements, limitations on (1) liens on “principal properties” and (2) sale and lease‑back transactions with respect to principal properties. A principal property is defined in the senior unsecured notes indentures as a hospital that has an asset value on our books in excess of 5% of our consolidated net tangible assets, as defined in such indentures. The above limitations do not apply, however, to (1) debt that is not secured by principal properties or (2) debt that is secured by principal properties if the aggregate of such secured debt does not exceed 15% of our consolidated net tangible assets, as further described in the indentures. The senior unsecured notes indentures also prohibit the consolidation, merger or sale of all or substantially all assets unless no event of default would result after giving effect to such transaction.
Credit Agreement—Our Credit Agreement contains customary covenants for an asset‑backed facility, including a minimum fixed charge coverage ratio to be met if the designated excess availability under the revolving credit facility falls below $150 million, as well as limits on debt, asset sales and prepayments of certain other debt. The Credit Agreement also includes a provision, which we believe is customary in receivables‑backed credit facilities, that gives our lenders the right to require that proceeds of collections of substantially all of our consolidated accounts receivable be applied directly to repay outstanding loans and other amounts that are due and payable under the Credit Agreement at any time that unused borrowing availability under the revolving credit facility is less than $150 million for three consecutive business days or if an event of default has occurred and is continuing thereunder. In that event, we would seek to re‑borrow under the Credit Agreement to satisfy our operating cash requirements. Our ability to borrow under the Credit Agreement is subject to conditions that we believe are customary in revolving credit facilities, including that no events of default then exist.
At December 31, 2024, we were in compliance with all applicable covenants and conditions.
Future Maturities
Future long‑term debt maturities, including finance lease obligations were as follows as of December 31, 2024:
  Years Ending December 31,Later Years
 Total20252026202720282029
Long-term debt, including finance lease obligations$13,267 $92 $69 $3,096 $3,135 $1,418 $5,457 
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GUARANTEES
12 Months Ended
Dec. 31, 2024
Guarantees [Abstract]  
GUARANTEES GUARANTEES
Consistent with our policy on physician relocation and recruitment, we provide income guarantee agreements to certain physicians who agree to relocate to fill a community need in the service area of one of our hospitals and commit to remain in practice in the area for a specified period of time. Under such agreements, we are required to make payments to the physicians in excess of the amounts they earn in their practices up to the amount of the income guarantee. The income guarantee periods are typically 12 months. If a physician does not fulfill his or her commitment period to the community, which is typically three years subsequent to the guarantee period, we seek recovery of the income guarantee payments from the physician on a prorated basis. We also provide revenue collection guarantees to hospital‑based physician groups providing certain services at our hospitals with terms generally ranging from one to three years.
At December 31, 2024, the maximum potential amount of future payments under our income guarantees to certain physicians who agree to relocate and revenue collection guarantees to hospital‑based physician groups providing certain services at our hospitals was $211 million. We had a total liability of $194 million recorded for these guarantees included in other current liabilities in the accompanying Consolidated Balance Sheet at December 31, 2024.
At December 31, 2024, we also had issued guarantees of the indebtedness and other obligations of our investees to third parties, the maximum potential amount of future payments under which was approximately $92 million. Of the total, $19 million relates to the obligations of consolidated subsidiaries, which obligations were recorded in other current liabilities in the accompanying Consolidated Balance Sheet at December 31, 2024.
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EMPLOYEE BENEFIT PLANS
12 Months Ended
Dec. 31, 2024
Share-Based Payment Arrangement [Abstract]  
EMPLOYEE BENEFIT PLANS EMPLOYEE BENEFIT PLANS
Share-Based Compensation Plans
We have granted stock options and restricted stock units (“RSUs”) to certain of our employees and directors pursuant to our stock incentive plans. Stock options have an exercise price equal to the fair market value of our shares on the date of grant and generally expire 10 years from the date of grant. An RSU is a contractual right to receive one share of our common stock in the future, and the fair value of the RSU is based on our share price on the grant date. Typically, stock options and time‑based RSUs vest one‑third on each of the first three anniversary dates of the grant; however, certain special retention awards may have different vesting terms. Shares underlying vested RSUs are generally distributed to participants (settled) immediately after the vesting date. We also grant RSUs to our non‑employee directors as part of their annual compensation. Previously, these grants vested immediately and were settled on the third anniversary of the date of grant. Beginning in 2024, annual compensation grants to our non-employee directors vest on the first anniversary of the date of grant. Compensation cost is measured by the fair value of the awards on their grant dates and is recognized over the requisite service period of the awards, whether or not the awards had any intrinsic value during the period.
We also grant performance‑based RSUs that vest subject to the achievement of specified performance goals within a pre‑established time frame. The performance‑based RSUs may contain provisions that increase or decrease the number of RSUs that ultimately vest, depending upon the level of achievement. For certain of our performance‑based awards, the number of RSUs that ultimately vest is also subject to adjustment based on the achievement of a market‑based condition. In aggregate, these adjustments range from 0% to a maximum of 250% of the number of RSUs initially granted for awards made in 2024, from 0% to 225% for awards made in 2023 and from 0% to 200% for awards granted prior to 2023. The fair value of awards that contain a market‑based condition is estimated using a discrete model to analyze the fair value of the subject shares. The discrete model utilizes multiple stock paths, through the use of a Monte Carlo simulation, which paths are then analyzed to determine the fair value of the subject shares.
Pursuant to the terms of our stock‑based compensation plans, awards granted under the plan vest and may be exercised as determined by the human resources committee of our board of directors. In the event of a change in control, the human resources committee of our board of directors may, at its sole discretion without obtaining shareholder approval, accelerate the vesting or performance periods of the awards.
At December 31, 2024, assuming outstanding performance‑based RSUs for which performance has not yet been determined will achieve target performance, approximately 8,419 thousand shares of common stock were available under our 2019 Stock Incentive Plan for future stock option grants and other equity incentive awards, including RSUs. The accompanying Consolidated Statements of Operations include pre-tax compensation costs related to our stock‑based compensation arrangements of $67 million, $66 million and $56 million for the years ended December 31, 2024, 2023 and 2022, respectively. At December 31, 2024, there were $57 million of total unrecognized compensation costs related to our share-based compensation awards. These costs are expected to be recognized over a weighted average (“Wtd. Avg.”) period of 1.8 years.
Stock Options
The following table presents information about our stock option activity during the years ended December 31, 2024, 2023 and 2022:
 Number of OptionsWtd. Avg.
Exercise Price
Per Share
Aggregate
Intrinsic Value
Wtd. Avg.
Remaining
Contractual Life
   (In Millions) 
Outstanding at December 31, 2021520,998 $23.90   
Exercised(60,051)$28.26   
Outstanding at December 31, 2022460,947 $23.33   
Exercised(76,507)$26.07   
Outstanding at December 31, 2023384,440 $22.79   
Exercised(197,943)$21.86   
Outstanding at December 31, 2024186,497 $23.76 $19 3.4 years
The stock options exercised during the year ended December 31, 2024 had an aggregate intrinsic value of $19 million, and the stock options exercised during both of the years ended December 31, 2023 and 2022 had aggregate intrinsic values of $4 million. We did not grant any stock options during the years ended December 31, 2024, 2023 or 2022, and all outstanding options were vested and exercisable at December 31, 2024.
The following table presents additional information about our outstanding stock options at December 31, 2024:
 Options Outstanding and Exercisable
Range of Exercise Prices Number of
Options
Wtd. Avg.
Remaining
Contractual Life
Wtd. Avg.
Exercise Price
Per Share
$18.99 to $20.609
119,285 3.0 years$20.35 
$20.61 to $35.430
67,212 4.0 years$29.82 
 186,497 3.4 years$23.76 
As of December 31, 2024, 20.1% of all our outstanding options were held by current employees and 79.9% were held by former employees. All of our outstanding options were in‑the‑money, that is, they had exercise price less than the $126.23 market price of our common stock on December 31, 2024.
Restricted Stock Units
The following table presents information about our RSU activity during the years ended December 31, 2024, 2023 and 2022:
 Number of RSUsWtd. Avg. Grant Date Fair
Value Per RSU
Unvested at December 31, 20212,171,202 $40.51 
Granted641,205 $80.79 
Vested(1,187,384)$37.18 
Forfeited(104,605)$53.58 
Unvested at December 31, 20221,520,418 $66.36 
Granted759,590 $60.88 
Performance-based adjustment185,901 $48.97 
Vested(954,401)$48.75 
Forfeited(90,445)$64.61 
Unvested at December 31, 20231,421,063 $66.46 
Granted573,033 $94.70 
Performance-based adjustment205,075 $66.51 
Vested(684,268)$65.64 
Forfeited(32,904)$80.91 
Unvested at December 31, 20241,481,999 $83.84 
The table below presents information about the time-based RSUs granted during the periods indicated:
No. of
RSUs Granted
Vesting Terms
Granted during the year ended December 31, 2024:
263,714
RSUs will vest ratably over a three‑year period from the grant date
11,980
RSUs granted to our non-employee directors for the 2024-25 board service year, which will vest on the first anniversary of the grant date
Granted during the year ended December 31, 2023:
309,282
RSUs will vest ratably over a three‑year period from the grant date
42,626
RSUs will vest on the fifth anniversary of the grant date
42,100
RSUs granted to our non-employee directors for the 2023-24 board service year, which vested immediately
33,586
RSUs that were scheduled to vest, and did vest, in December 2023
20,707
RSUs will vest upon the relocation of one of our executive officers
2,007
RSUs will vest on the third anniversary of the grant date
Granted during the year ended December 31, 2022:
237,381
RSUs will vest ratably over a three‑year period from the grant date
53,716
RSUs were scheduled to vest ratably over 11 quarterly periods
35,482
RSUs granted to our non-employee directors for the 2022-23 board service year, which vested immediately
9,215
RSUs will vest ratably over a four-year period from the grant date
7,325
RSUs granted to a non-executive member of the board of directors for his service as chairman of the board; award vested in December 2023
6,170
RSUs will vest evenly on the third and fourth anniversaries of the grant date
4,608
RSUs that vested on the second anniversary of the grant date in June 2024
The table below presents information about the performance-based RSUs granted during the periods indicated:
No. of
RSUs Granted
Performance PeriodPotential Vesting Range
Vesting TermsMinimumMaximum
Granted during the year ended December 31, 2024:
291,734
RSUs will vest on the third anniversary of the grant date
2024 to 2026— %250 %
5,605
RSUs will vest on the third anniversary of the grant date
2024 to 2026— %150 %
Granted during the year ended December 31, 2023:
301,562RSUs will vest on the third anniversary of the grant date2023 to 2025— %225 %
7,720RSUs will vest on the third anniversary of the grant date2023 to 2025— %150 %
Granted during the year ended December 31, 2022:
273,599RSUs will vest on the third anniversary of the grant date2022 to 2024— %200 %
13,709RSUs will vest on the third anniversary of the grant date2022 to 2024— %150 %
During the years ended December 31, 2024 and 2023, we issued 205,075 and 185,901 RSUs, respectively, as a result of our level of achievement with respect to previously awarded performance‑based RSUs. A similar issuance was not made during the year ended December 31, 2022.
Included in the 2022 grants were 53,716 time-based RSUs and 53,716 performance-based RSUs granted to our former Executive Chairman. These RSUs vested and settled in October 2022, ahead of their scheduled vesting dates, in accordance with the disability provisions of our stock incentive plan. The performance-based awards vested at 100%.
Compensation costs related to our stock-based compensation arrangements for the years ended December 31, 2024, 2023 and 2022 included $61 million, $46 million and $45 million of pre-tax compensation costs related to our RSUs, respectively.
For certain of the performance-based RSU grants, the number of units that will ultimately vest is subject to adjustment based on the achievement of a market-based condition. The fair value of these RSUs is estimated through the use of a Monte Carlo simulation. Significant inputs used in our valuation of these RSUs included the following:
Years Ended December 31,
202420232022
Expected volatility
34.9% - 52.1%
53.6% - 65.6%
39.6% - 68.1%
Risk-free interest rate
4.4% - 4.9%
4.2% - 4.8%
1.0% - 1.7%
USPI Management Equity Plan
USPI maintains a separate restricted stock plan (the “USPI Management Equity Plan”) under which it grants RSUs representing a contractual right to receive one share of USPI’s non‑voting common stock in the future. The vesting of RSUs granted under the plan varies based on the terms of the underlying award agreement. Once the RSUs have vested and the subsequent requisite holding period is met, during specified times, the participant can sell the underlying shares to USPI at their estimated fair market value. At our sole discretion, the purchase of any non‑voting common shares can be made in cash or in shares of Tenet’s common stock.
The following table presents information about RSU activity under the USPI Management Equity Plan during the years ended December 31, 2024, 2023 and 2022:
Number of RSUsWtd. Avg. Grant Date Fair
Value Per RSU
Unvested at December 31, 20211,494,882 $34.13 
Vested(369,691)$34.13 
Forfeited(202,351)$34.13 
Unvested at December 31, 2022922,840 $34.13 
Vested(303,171)$34.13 
Forfeited(11,685)$34.13 
Unvested at December 31, 2023607,984 $34.13 
Vested(598,846)$34.13 
Forfeited(1,997)$34.13 
Cancelled(7,141)$34.13 
Unvested at December 31, 2024 $34.13 
The accompanying Consolidated Statements of Operations for the years ended December 31, 2024, 2023 and 2022 included $6 million, $20 million and $11 million, respectively, of pre-tax compensation costs related to USPI’s management equity plan. USPI did not make any grants under the USPI Management Equity Plan during the years ended December 31, 2024, 2023 or 2022. In October 2024, USPI repurchased all outstanding non-voting shares at their estimated fair value.
Other Employee Benefit and Retirement Plans
Employee Stock Purchase Plan
We have an employee stock purchase plan under which we are currently authorized to issue up to 4,070 thousand shares of common stock to our eligible employees. As of December 31, 2024, there were approximately 2,468 thousand shares available for issuance under our employee stock purchase plan. Under the terms of the plan, eligible employees may elect to have between 1% and 10% of their base earnings withheld each quarter to purchase shares of our common stock. Shares are purchased at a price equal to 95% of the closing price on the last day of the quarter. The plan requires a one‑year holding period for all shares issued. The holding period does not apply upon termination of employment. Under the plan, no individual may purchase, in any year, shares with a fair market value in excess of $25,000. The plan is currently not considered to be compensatory.
We issued the following numbers of shares under our employee stock purchase plan:
 Years Ended December 31, 
 202420232022
Number of shares (in thousands)33 69 98 
Weighted average price$121.76 $65.62 $54.19 
Defined Contribution Retirement Plans
We maintain various other defined contribution plans for the benefit of our employees. During the years ended December 31, 2024, 2023 and 2022, we incurred total expenses from these plans of $128 million, $126 million and $86 million, respectively, primarily related to our contributions to the plans.
Substantially all of our employees, upon qualification, are eligible to participate in our defined contribution 401(k) plans. Under the plans, employees may contribute a portion of their eligible compensation, which we may match with employer contributions at our discretion. Employer matching contributions will vary depending on which of our subsidiaries employs the participant and whether the employee is covered under a collective bargaining agreement.
Defined Benefit Retirement Plans
We maintain three frozen non‑qualified defined benefit pension plans (“SERPs”) that provide supplemental retirement benefits to certain of our current and former executives. These plans are not funded, and plan obligations for these plans are paid from our working capital. Pension benefits are generally based on years of service and compensation. Upon completing the acquisition of Vanguard Health Systems, Inc. on October 1, 2013, we assumed a frozen qualified defined benefit plan (“DMC
Pension Plan”) covering substantially all of the employees of our Detroit market that were hired prior to June 1, 2003. The benefits paid under the DMC Pension Plan are primarily based on years of service and final average earnings. During the year ended December 31, 2021, the Society of Actuaries issued the MP‑2021 mortality improvement scale, which we incorporated into the estimates of our defined benefit plan obligations at December 31, 2024 and 2023.
The following tables summarize the balance sheet impact, as well as the benefit obligations, funded status and rate assumptions associated with the SERPs and the DMC Pension Plan based on actuarial valuations prepared:
 December 31,
 20242023
Reconciliation of funded status of plans and the amounts included in the Consolidated Balance Sheets:  
Projected benefit obligations(1)
  
Beginning obligations$(951)$(1,002)
Interest cost(49)(53)
Actuarial gain (loss)22 (15)
Benefits paid83 84 
Annuity purchase— 36 
Special termination benefit costs— (1)
Ending obligations(895)(951)
Fair value of plans assets  
Beginning plan assets592 648 
Gain (loss) on plan assets(3)41 
Employer contribution42 — 
Benefits paid(58)(61)
Annuity purchase— (36)
Ending plan assets573 592 
Funded status of plans$(322)$(359)
Amounts recognized in the Consolidated Balance Sheets consist of:  
Other current liability$(24)$(24)
Other long-term liability$(298)$(335)
Accumulated other comprehensive loss$225 $224 
SERP Assumptions:  
Discount rate5.75 %5.50 %
Compensation increase rate3.00 %3.00 %
Measurement dateDecember 31, 2024December 31, 2023
DMC Pension Plan Assumptions:  
Discount rate5.69 %5.25 %
Compensation increase rateFrozenFrozen
Measurement dateDecember 31, 2024December 31, 2023
(1)The accumulated benefit obligation at December 31, 2024 and 2023 was approximately $895 million and $951 million, respectively.
The components of net periodic benefit costs and related assumptions are as follows:
 Years Ended December 31,
 202420232022
Interest costs$49 $53 $37 
Expected return on plan assets(29)(36)(42)
Amortization of net actuarial loss
Special termination benefit costs— — 
Net periodic benefit cost$28 $25 $4 
SERP Assumptions:   
Discount rate5.50 %5.75 %3.00 %
Compensation increase rate3.00 %3.00 %3.00 %
Measurement dateJanuary 1, 2024January 1, 2023January 1, 2022
Census dateJanuary 1, 2024January 1, 2023January 1, 2022
DMC Pension Plan Assumptions:   
Discount rate5.25 %5.51 %2.89 %
Long-term rate of return on assets5.00 %5.75 %5.00 %
Compensation increase rateFrozenFrozenFrozen
Measurement dateJanuary 1, 2024January 1, 2023January 1, 2022
Census dateJanuary 1, 2024January 1, 2023January 1, 2022
Net periodic benefit costs for the current year are based on assumptions determined at the valuation date of the prior year for the SERPs and the DMC Pension Plan.
We recorded gain (loss) adjustments of $(1) million, $(2) million and $72 million in other comprehensive income in the years ended December 31, 2024, 2023 and 2022, respectively, to recognize changes in the funded status of our SERPs and the DMC Pension Plan. Changes in the funded status are recorded as a direct increase or decrease to shareholders’ equity through accumulated other comprehensive loss. Net actuarial gains (losses) of $(9) million, $(9) million and $63 million were recognized during the years ended December 31, 2024, 2023 and 2022, respectively, and the amortization of net actuarial loss of $8 million, $7 million and $9 million for the years ended December 31, 2024, 2023 and 2022, respectively, were recognized in other comprehensive income. Actuarial gains (losses) affecting the benefit obligation during the year ended December 31, 2024 were primarily attributable to the return on plan assets for the DMC Pension Plan and changes in the discount rate utilized for the SERP and DMC Pension Plan. Actuarial gains (losses) affecting the benefit obligation during the years ended December 31, 2023 and 2022 were primarily attributable to changes in the discount rate utilized for the SERP and DMC Pension Plan. Cumulative net actuarial losses totaled $225 million, $224 million and $222 million as of December 31, 2024, 2023 and 2022, respectively. There were no unrecognized prior service costs at December 31, 2024, 2023 and 2022 that had not yet been recognized as components of net periodic benefit cost.
To develop the expected long‑term rate of return on plan assets assumption, the DMC Pension Plan considers the current level of expected returns on risk‑free investments (primarily government bonds), the historical level of risk premium associated with the other asset classes in which the portfolio is invested and the expectations for future returns on each asset class. The expected return for each asset class is then weighted based on the target asset allocation to develop the expected long‑term rate of return on assets assumption for the portfolio.
The weighted‑average asset allocations by asset category as of December 31, 2024, were as follows:
TargetActual
Cash and cash equivalents— %%
Equity securities15 %12 %
Debt securities70 %66 %
Alternative investments15 %19 %
The DMC Pension Plan assets are invested in public commingled vehicles, segregated separately managed accounts, and private commingled vehicles, all of which are managed by professional investment management firms. The objective for all asset categories is to maximize total return without assuming undue risk exposure. The DMC Pension Plan maintains a well‑diversified asset allocation that meets these objectives. The DMC Pension Plan assets are largely comprised of cash and
cash equivalents, including but not limited to money market funds and repurchase agreements secured by U.S. Treasury or federal agency obligations, equity securities, including but not limited to the publicly traded shares of U.S. companies with various market capitalizations in addition to international and convertible securities, debt securities including, but not limited to, domestic and foreign government obligations, corporate bonds, and mortgage‑backed securities, and alternative investments. Alternative investments is a broadly defined asset category with the objective of diversifying the overall portfolio, complementing traditional equity and fixed‑income securities and improving the overall performance consistency of the portfolio. Alternative investments may include, but are not limited to, diversified hedge funds in the form of professionally managed pooled limited partnership investments and investments in private markets via professionally managed pooled limited partnership interests.
In each investment account, the DMC Pension Plan investment managers are responsible for monitoring and reacting to economic indicators, such as gross domestic product, consumer price index and U.S. monetary policy that may affect the performance of their account. The performance of all managers and the aggregate asset allocation are formally reviewed on a quarterly basis. The current asset allocation objective is to maintain a certain percentage within each asset class allowing for deviation within the established range for each asset class. The portfolio is rebalanced on an as‑needed basis to keep these allocations within the accepted ranges.
In general, fair values determined by Level 1 inputs utilize quoted prices (unadjusted) in active markets for identical assets or liabilities. We consider a security that trades at least weekly to have an active market. Fair values determined by Level 2 inputs utilize data points that are observable, such as quoted prices for similar assets, interest rates and yield curves. Fair values determined by Level 3 inputs utilize unobservable data points for the asset or liability, and include situations where there is little, if any, market activity for the asset or liability.
The following tables present the DMC Pension Plan assets measured at fair value on a recurring basis as of December 31, 2024 and 2023, aggregated by the level in the fair value hierarchy within which those measurements are determined:
TotalLevel 1Level 2Level 3
As of December 31, 2024:
Cash and cash equivalents$22 $22 $— $— 
Equity securities66 66 — — 
Fixed income funds376 376 — — 
Alternative investments:
Private equity securities106 — — 106 
Hedge funds— — 
 $573 $464 $ $109 
As of December 31, 2023:
Cash and cash equivalents$$$— $— 
Equity securities39 39 — — 
Fixed income funds442 442 — — 
Alternative investments:
Private equity securities97 — — 97 
Hedge funds— — 
$592 $487 $ $105 
The following table presents the estimated future benefit payments to be made from the SERPs and the DMC Pension Plan, a portion of which will be funded from plan assets, for the next five years and in the aggregate for the five years thereafter:
  Years Ending December 31, Five Years Thereafter
 Total20252026202720282029
Estimated benefit payments$775 $84 $83 $83 $81 $80 $364 
The SERP and DMC Pension Plan obligations of $322 million at December 31, 2024 are classified in the accompanying Consolidated Balance Sheet as an other current liability of $24 million and defined benefit plan obligations of $298 million based on an estimate of the expected payment patterns. We expect to make total contributions to the plans of approximately $24 million for the year ending December 31, 2025.
v3.25.0.1
PROPERTY AND EQUIPMENT
12 Months Ended
Dec. 31, 2024
Property, Plant and Equipment [Abstract]  
PROPERTY AND EQUIPMENT PROPERTY AND EQUIPMENT
The principal components of property and equipment are shown in the table below:
 December 31,
 20242023
Land$539 $625 
Buildings and improvements6,130 6,692 
Construction in progress238 269 
Equipment4,399 4,750 
Finance lease assets552 378 
 11,858 12,714 
Accumulated depreciation and amortization(5,809)(6,478)
Net property and equipment$6,049 $6,236 
Property and equipment is stated at cost, less accumulated depreciation and amortization and impairment write‑downs related to assets held and used. We recognized depreciation expense of $646 million, $696 million and $669 million in the accompanying Consolidated Statements of Operations for the years ended December 31, 2024, 2023 and 2022, respectively.
v3.25.0.1
GOODWILL AND OTHER INTANGIBLE ASSETS
12 Months Ended
Dec. 31, 2024
Goodwill and Intangible Assets Disclosure [Abstract]  
GOODWILL AND OTHER INTANGIBLE ASSETS GOODWILL AND OTHER INTANGIBLE ASSETS
The following table presents information on changes in the carrying amount of goodwill for each of our segments:
December 31,
 20242023
Hospital Operations  
Goodwill at beginning of period, net of accumulated impairment losses$3,119 $3,411 
Goodwill acquired during the year, including purchase price allocation adjustments42 133 
Goodwill related to assets held for sale and disposed(464)(425)
Goodwill at end of period, net of accumulated impairment losses$2,697 $3,119 
Ambulatory Care
Goodwill at beginning of period$7,188 $6,712 
Goodwill acquired during the year, including purchase price allocation adjustments927 493 
Goodwill related to assets held for sale and disposed or deconsolidated facilities(121)(17)
Goodwill at end of period$7,994 $7,188 
There were $2.430 billion of accumulated impairment losses related to the goodwill of our Hospital Operations segment at both December 31, 2024 and 2023. There were no accumulated goodwill impairment losses related to our Ambulatory Care segment in either period.
The following table presents information regarding other intangible assets, which were included in the accompanying Consolidated Balance Sheets:
 Gross
Carrying
Amount
Accumulated
Amortization
Net Book
Value
At December 31, 2024:   
Other intangible assets with finite useful lives:
Capitalized software costs$1,469 $(1,075)$394 
Contracts241 (135)106 
Other96 (78)18 
Other intangible assets with finite lives1,806 (1,288)518 
Other intangible assets with indefinite useful lives:
Trade names105 — 105 
Contracts769 — 769 
Other— 
Other intangible assets with indefinite lives879 — 879 
Total other intangible assets, net$2,685 $(1,288)$1,397 
At December 31, 2023:
Other intangible assets with finite useful lives:
Capitalized software costs$1,712 $(1,205)$507 
Contracts294 (164)130 
Other91 (78)13 
Other intangible assets with finite lives2,097 (1,447)650 
Other intangible assets with indefinite useful lives:
Trade names105 — 105 
Contracts609 — 609 
Other— 
Other intangible assets with indefinite lives718 — 718 
Total other intangible assets, net$2,815 $(1,447)$1,368 
Estimated future amortization of intangible assets with finite useful lives at December 31, 2024 was as follows:
 TotalYears Ending December 31,Later Years
 20252026202720282029
Amortization of intangible assets$518 $116 $99 $86 $78 $45 $94 
We recognized amortization expense of $172 million in each of the years ended December 31, 2024 and 2022, and recognized $174 million of amortization expense in the year ended December 31, 2023.
v3.25.0.1
OTHER ASSETS
12 Months Ended
Dec. 31, 2024
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]  
OTHER ASSETS OTHER ASSETS
The principal components of other current assets in the accompanying Consolidated Balance Sheets were as follows:
December 31,
 20242023
Prepaid expenses$368 $391 
Contract assets190 208 
California provider fee program receivables334 329 
Receivables from other government programs326 282 
Guarantees194 274 
Non-patient receivables229 260 
Other119 95 
Total other current assets$1,760 $1,839 
The principal components of investments and other assets in the accompanying Consolidated Balance Sheets were as follows:
 December 31,
 20242023
Marketable securities$50 $48 
Equity investments in unconsolidated healthcare entities1,482 1,512 
Total investments1,532 1,560 
Cash surrender value of life insurance policies48 43 
Long-term deposits51 50 
California provider fee program receivables274 334 
Operating lease assets1,037 1,083 
Other long-term receivables and other assets95 87 
Total investments and other assets$3,037 $3,157 
v3.25.0.1
ACCUMULATED OTHER COMPREHENSIVE LOSS
12 Months Ended
Dec. 31, 2024
Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract]  
ACCUMULATED OTHER COMPREHENSIVE LOSS ACCUMULATED OTHER COMPREHENSIVE LOSS
The table below presents our accumulated other comprehensive loss by component:
 December 31,
 20242023
Adjustments for defined benefit plans$(181)$(180)
Unrealized gains on investments— (1)
Foreign currency translation adjustments and other— 
Accumulated other comprehensive loss$(180)$(181)
v3.25.0.1
NET OPERATING REVENUES
12 Months Ended
Dec. 31, 2024
Revenue from Contract with Customer [Abstract]  
NET OPERATING REVENUES CONTRACT BALANCES
Hospital Operations Segment
Our Hospital Operations segment’s contract assets and liabilities primarily derive from: (1) patients receiving ongoing inpatient care from one of our facilities at the end of the reporting period; and (2) timing differences between our performance of revenue cycle management and other contract-based services and the invoicing or receipt of payment for these services. Our Hospital Operations segment’s contract assets were included in other current assets, and its contract liabilities were included in other current liabilities or other long‑term liabilities, depending upon when we expect to recognize the underlying revenue, in the accompanying Consolidated Balance Sheets at December 31, 2024 and 2023.
The opening and closing balances of our Hospital Operations segment’s receivables, contract assets, and current and long‑term contract liabilities were as follows:
ReceivablesContract Assets –
Unbilled Revenue
Contract Liabilities –
Current
Deferred Revenue
Contract Liabilities –
Long-Term
Deferred Revenue
December 31, 2023$21 $208 $59 $12 
December 31, 202428 190 80 13 
Increase (decrease)$7 $(18)$21 $1 
December 31, 2022$37 $200 $110 $13 
December 31, 202321 208 59 12 
Increase (decrease)$(16)$8 $(51)$(1)
The differences between the balances of our contract assets at December 31, 2024 and 2023 and the differences between December 31, 2023 and 2022 were both primarily related to patients who were receiving inpatient acute care and specialty hospital services as of each year‑end date, but who were discharged during the following year. In the years ended December 31, 2024 and 2023, we recognized revenue totaling $58 million and $71 million, respectively, from our revenue cycle management services that was included in the opening current deferred revenue liability. This revenue consists primarily of prepayments for those contract clients who were billed in advance, changes in estimates related to metric‑based services and up‑front integration services that are recognized over the service period.
Contract Costs—We recognized amortization expense related to deferred contract setup costs of $3 million, $5 million and $4 million during the years ended December 31, 2024, 2023 and 2022, respectively. At December 31, 2024 and 2023, unamortized client contract setup costs were $19 million and $22 million, respectively, and were presented as part of investments and other assets in the accompanying Consolidated Balance Sheets.
NET OPERATING REVENUES
Net operating revenues for our Hospital Operations and Ambulatory Care segments primarily consist of net patient service revenues, principally for patients covered by Medicare, Medicaid, and managed care and other health plans, as well as certain uninsured patients under our Compact and other uninsured discount and charity programs. Net operating revenues for our Hospital Operations segment also include revenues from providing revenue cycle management and value‑based care services to hospitals, health systems, physician practices, employers and other clients.
The table below presents our sources of net operating revenues:
Years Ended December 31,
202420232022
Hospital Operations:
Net patient service revenues from hospitals and related outpatient facilities:
Medicare$2,132 $2,383 $2,369 
Medicaid1,439 1,233 1,069 
Managed care9,809 10,248 9,607 
Uninsured64 96 141 
Indemnity and other522 590 661 
Total13,966 14,550 13,847 
Other revenues(1)
2,165 2,133 2,079 
Total Hospital Operations16,131 16,683 15,926 
Ambulatory Care4,534 3,865 3,248 
Net operating revenues$20,665 $20,548 $19,174 
(1)Primarily revenue from physician practices and revenue cycle management.
Net adjustments for prior‑year cost reports and related valuation allowances, principally related to Medicare and Medicaid, increased (decreased) revenues in the years ended December 31, 2024, 2023 and 2022 by $(4) million, $24 million and $10 million, respectively. Estimated cost report settlements receivable, net of payables and valuation allowances, were included in accounts receivable in the accompanying Consolidated Balance Sheets (see Note 3). We believe that we have made
adequate provision for any adjustments that may result from the final determination of amounts earned under all the above arrangements with Medicare and Medicaid.
The following table presents the composition of net operating revenues for our Ambulatory Care segment:
Years Ended December 31,
202420232022
Net patient service revenues
$4,356 $3,713 $3,115 
Management fees148 123 110 
Revenue from other sources30 29 23 
Net operating revenues$4,534 $3,865 $3,248 
Performance Obligations
The following table includes revenue from revenue cycle management services that is expected to be recognized in the future related to performance obligations that are unsatisfied, or partially unsatisfied, at the end of the reporting period:
  Years Ending December 31,Later Years
 Total20252026202720282029
Performance obligations$5,644 $720 $717 $716 $715 $715 $2,061 
The amounts in the table primarily consist of revenue cycle management fixed fees, which are typically recognized ratably as the performance obligation is satisfied. The estimated revenue does not include volume‑ or contingency‑based contracts, variable‑based escalators, performance incentives, penalties or other variable consideration that is considered constrained. Our contract with Catholic Health Initiatives (“CHI”), a predecessor to CommonSpirit Health and the minority interest holder in our Conifer Health Solutions, LLC joint venture, represents the majority of the fixed‑fee revenue related to remaining performance obligations. Conifer’s contract term with CHI is scheduled to end on December 31, 2032.
v3.25.0.1
INSURANCE
12 Months Ended
Dec. 31, 2024
Property and Professional and General Liablity Insurance [Abstract]  
INSURANCE INSURANCE
Property Insurance
We have property, business interruption and related insurance coverage to mitigate the financial impact of catastrophic events or perils that is subject to deductible provisions based on the terms of the policies. These policies are issued on an occurrence basis. For both of the policy periods of April 1, 2023 through March 31, 2024 and April 1, 2024 through March 31, 2025, we have coverage totaling $850 million per occurrence, after deductibles and exclusions, with annual aggregate sub‑limits of $100 million for floods, $200 million for earthquakes in California, $200 million for all other earthquakes and a per‑occurrence sub‑limit of $200 million per named windstorm with no annual aggregate. With respect to fires and other perils, excluding floods, earthquakes and named windstorms, the total $850 million limit of coverage per occurrence applies. Deductibles are 5% of insured values for earthquakes in California and named windstorms, and 2% of insured values for earthquakes in the New Madrid fault zone, each with a maximum deductible per claim of $25 million. All other covered losses are subject to a minimum deductible of $5 million per occurrence.
We also purchase cyber liability insurance from third parties. During the year ended December 31, 2024, we received $3 million of insurance recoveries related to a cybersecurity incident that occurred in 2022, none of which was included in net operating revenues during that period. We received $41 million and $14 million of insurance recoveries related to this cybersecurity incident during the years ended December 31, 2023 and 2022, respectively. Of the amounts received, we recorded $34 million and $6 million as net operating revenues during 2023 and 2022, respectively.
Professional and General Liability Reserves
We are self‑insured for the majority of our professional and general liability claims, and we purchase insurance from third parties to cover catastrophic claims. At December 31, 2024 and 2023, the aggregate current and long‑term professional and general liability reserves in the accompanying Consolidated Balance Sheets were $1.138 billion and $1.046 billion, respectively. These accruals include the reserves recorded by our captive insurance subsidiaries and our self‑insured retention reserves recorded based on modeled estimates for the portion of our professional and general liability risks, including incurred but not reported claims, for which we do not have insurance coverage.
Commercial insurance we purchase is subject to per‑claim and policy period aggregate limits. If the policy period aggregate limit of any of our policies is exhausted, in whole or in part, it could deplete or reduce the limits available to pay other material claims applicable to that policy period.
Malpractice expense of $309 million, $369 million and $276 million was included in other operating expenses in the accompanying Consolidated Statements of Operations for the years ended December 31, 2024, 2023 and 2022, respectively, of which $24 million, $116 million and $74 million, respectively, related to adverse claims development for prior years.
v3.25.0.1
CLAIMS AND LAWSUITS
12 Months Ended
Dec. 31, 2024
Commitments and Contingencies Disclosure [Abstract]  
CLAIMS AND LAWSUITS CLAIMS AND LAWSUITS
We operate in a highly regulated and litigious industry; as such, we are regularly named in various legal actions in the ordinary course of our business. Healthcare companies are subject to numerous investigations by various governmental agencies. Further, private parties have the right to bring qui tam or “whistleblower” lawsuits against companies that allegedly submit false claims for payments to, or improperly retain overpayments from, the government and, in some states, private payers. We and our subsidiaries have received inquiries in recent years from government agencies, and we may receive similar inquiries in future periods. We are also subject to private litigation (including class action lawsuits) related to, among other things, the care and treatment provided at our hospitals and outpatient facilities; the application of various federal and state labor and privacy laws, rules and regulations; antitrust claims; tax audits; contract disputes (including disagreements with joint venture partners); and other matters. Some of these actions may involve large demands, as well as substantial defense costs. We cannot predict the outcome of current or future legal actions against us or the effect that judgments or settlements in such matters may have on us; however, we believe that the ultimate resolution of our existing ordinary‑course claims and lawsuits will not have a material effect on our business or financial condition.
New claims or inquiries may be initiated against us from time to time. These matters could (1) require us to pay substantial damages or amounts in judgments or settlements, which, individually or in the aggregate, could exceed amounts, if any, that may be recovered under our insurance policies where coverage applies and is available, (2) cause us to incur substantial expenses, (3) require significant time and attention from our management, and (4) cause us to close or sell hospitals or otherwise modify the way we conduct business.
We record accruals for estimated losses relating to claims and lawsuits when available information indicates that a loss is probable and we can reasonably estimate the amount of the loss or a range of loss. Significant judgment is required in both the determination of the probability of a loss and the determination as to whether a loss is reasonably estimable. These determinations are updated at least quarterly and are adjusted to reflect the effects of negotiations, settlements, rulings, advice of legal counsel and technical experts, and other information and events pertaining to a particular matter, but are subject to significant uncertainty regarding numerous factors that could affect the ultimate loss levels. If a loss on a material matter is reasonably possible and estimable, we disclose an estimate of the loss or a range of loss. We do not disclose an estimate when we have concluded that a loss is either not reasonably possible or a loss, or a range of loss, is not reasonably estimable, based on available information. Given the inherent uncertainties associated with material legal matters, especially those involving governmental agencies, and the indeterminate damages sought in some cases, we are unable to predict the ultimate liability we may incur from such matters, and an adverse outcome in one or more of these matters could be material to our results of operations or cash flows for any particular reporting period.
The following table presents reconciliations of the beginning and ending liability balances in connection with legal settlements and related costs:
 Balances at
Beginning
of Period
Litigation and
Investigation
Costs
Cash
Payments
OtherBalances at
End of
Period
Year Ended December 31, 2024$40 $35 $(56)$$20 
Year Ended December 31, 2023$51 $47 $(59)$$40 
Year Ended December 31, 2022$78 $70 $(100)$$51 
v3.25.0.1
REDEEMABLE NONCONTROLLING INTERESTS IN EQUITY OF CONSOLIDATED SUBSIDIARIES
12 Months Ended
Dec. 31, 2024
Noncontrolling Interest [Abstract]  
REDEEMABLE NONCONTROLLING INTERESTS IN EQUITY OF CONSOLIDATED SUBSIDIARIES REDEEMABLE NONCONTROLLING INTERESTS IN EQUITY OF CONSOLIDATED SUBSIDIARIES
Certain of our investees’ partnership and operating agreements contain terms that, upon the occurrence of specified events, could obligate us to purchase some or all of the noncontrolling interests related to our consolidated subsidiaries. The noncontrolling interests subject to these provisions, and the income attributable to those interests, are not included as part of our equity and are presented as redeemable noncontrolling interests in the accompanying Consolidated Balance Sheets at December 31, 2024 and December 31, 2023.
The following table presents the changes in redeemable noncontrolling interests in equity of consolidated subsidiaries:
 Years Ended December 31,
 20242023
Balances at beginning of period 
$2,391 $2,149 
Net income473 366 
Distributions paid to noncontrolling interests(369)(305)
Accretion of redeemable noncontrolling interests— 
Purchases and sales of businesses and noncontrolling interests, net227 181 
Balances at end of period 
$2,727 $2,391 
The divestiture of the AL Hospitals during the year ended December 31, 2024 resulted in a decrease of $175 million in our redeemable noncontrolling interest balance during the same period.
The following tables present the composition by segment of our redeemable noncontrolling interests balances, as well as our net income available to redeemable noncontrolling interests:
December 31,
 20242023
Hospital Operations$800 $860 
Ambulatory Care1,927 1,531 
Redeemable noncontrolling interests$2,727 $2,391 
 Years Ended December 31,
 202420232022
Hospital Operations$100 $84 $100 
Ambulatory Care373 282 248 
Net income available to redeemable noncontrolling interests$473 $366 $348 
We had a put/call agreement (“Baylor Put/Call Agreement”) with Baylor University Medical Center (“Baylor”) that contained put and call options with respect to the 5% voting ownership interest Baylor previously held in USPI. In June 2022, we entered into a share purchase agreement to acquire Baylor’s 5% ownership interest in USPI for $406 million. Under the share purchase agreement, we are obligated to make non-interest-bearing monthly payments of approximately $11 million through June 2025. At December 31, 2024, the remaining obligation under the share purchase agreement of $68 million was classified as a current liability and included in other current liabilities in the accompanying Consolidated Balance Sheet. At December 31, 2023, we had a liability of $135 million recorded in other current liabilities for the purchase of Baylor’s ownership interest and $63 million recorded in other long‑term liabilities in the accompanying Consolidated Balance Sheet.
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INCOME TAXES
12 Months Ended
Dec. 31, 2024
Income Tax Disclosure [Abstract]  
INCOME TAXES INCOME TAXES
The provision for income taxes for the years ended December 31, 2024, 2023 and 2022 consisted of the following:
 Years Ended December 31,
 202420232022
Current tax expense:   
Federal$926 $208 $78 
State361 46 57 
 1,287 254 135 
Deferred tax expense (benefit):   
Federal(92)55 174 
State(11)(3)35 
 (103)52 209 
 $1,184 $306 $344 
A reconciliation between the amount of reported income tax expense and the amount computed by multiplying income before income taxes by the statutory federal tax rate is presented below. Foreign pre-tax loss was $3 million for both of the years ended December 31, 2024 and 2023, and $8 million for the year ended December 31, 2022.
 Years Ended December 31,
 202420232022
Tax expense at statutory federal rate of 21%$1,102 $340 $282 
State income taxes, net of federal income tax benefit288 70 64 
Tax benefit attributable to noncontrolling interests(181)(147)(122)
Nondeductible goodwill161 — 
Nondeductible executive compensation10 
Impact of change in state filing method, net of change in unrecognized tax benefit— (20)— 
Stock-based compensation tax benefit(9)(2)(6)
Changes in valuation allowance(182)71 120 
Prior-year provision to return adjustments and other changes in deferred taxes(1)(9)(12)
Other items(1)(3)
Income tax expense$1,184 $306 $344 
Deferred income taxes reflect the tax effects of temporary differences between the carrying amount of assets and liabilities for financial reporting purposes and the amount used for income tax purposes. The following table presents those significant components of our deferred tax assets and liabilities, including any valuation allowance:
 December 31, 2024December 31, 2023
 AssetsLiabilitiesAssetsLiabilities
Depreciation and fixed-asset differences$— $373 $— $430 
Reserves related to restructuring charges— — 
Receivables (doubtful accounts and adjustments)245 — 222 — 
Accruals for retained insurance risks253 — 232 — 
Intangible assets— 504 — 429 
Other long-term liabilities34 — 32 — 
Benefit plans235 — 233 — 
Other accrued liabilities50 — 20 — 
Investments and other assets— 160 — 119 
Interest expense limitation57 — 206 — 
Net operating loss carryforwards122 — 71 — 
Stock-based compensation13 — 13 — 
Right-of-use lease assets and obligations123 107 129 111 
Other items19 — 80 
 1,155 1,144 1,168 1,169 
Valuation allowance(158)(248)— 
 $997 $1,144 $920 $1,169 
Below is a reconciliation of the deferred tax assets and liabilities and the corresponding amounts reported in the accompanying Consolidated Balance Sheets:
 December 31,
 20242023
Deferred income tax assets$80 $77 
Deferred tax liabilities(227)(326)
Net deferred tax liability$(147)$(249)
During the year ended December 31, 2024, the valuation allowance decreased by $90 million, including a decrease of $180 million primarily for utilization of interest expense carryforwards due to gains from sales of facilities, an increase of $92 million due to an acquisition, and a decrease of $2 million due to changes in the expected realizability of deferred tax assets. The balance in the valuation allowance as of December 31, 2024 was $158 million. During the year ended December 31, 2023, the valuation allowance increased by $71 million, including an increase of $73 million due to limitations
on the tax deductibility of interest expense, and a decrease of $2 million due to changes in the expected realizability of deferred tax assets. The balance in the valuation allowance as of December 31, 2023 was $248 million. During the year ended December 31, 2022, the valuation allowance increased by $120 million, including an increase of $123 million due to limitations on the tax deductibility of interest expense, a decrease of $1 million due to the expiration or worthlessness of unutilized state net operating loss carryovers, and a decrease of $2 million due to changes in the expected realizability of deferred tax assets. The remaining balance in the valuation allowance at December 31, 2022 was $177 million.
We account for uncertain tax positions in accordance with FASB ASC 740-10-25, which prescribes a comprehensive model for the financial statement recognition, measurement, presentation and disclosure of uncertain tax positions taken or expected to be taken in income tax returns. The additions and reductions for tax positions include the impact of items for which the ultimate deductibility is highly certain, but for which there is uncertainty about the timing of such deductions. Such amounts include unrecognized tax benefits that have impacted deferred tax assets and liabilities at December 31, 2024, 2023 and 2022.
The following table presents the total changes in unrecognized tax benefits during the years ended December 31, 2024, 2023 and 2022:
Balance at December 31, 2021$34 
Reductions due to a lapse of statute of limitations— 
Balance at December 31, 202234 
Increases due to tax positions taken in prior periods31 
Reductions due to a lapse of statute of limitations(1)
Balance at December 31, 202364 
Increases due to tax positions taken in prior periods10 
Reductions due to settlements with taxing authorities(3)
Balance at December 31, 2024$71 
The total amount of unrecognized tax benefits as of December 31, 2024 was $71 million, of which $69 million, if recognized, would affect our effective tax rate and income tax benefit. Income tax expense in the year ended December 31, 2024 included expense of $9 million attributable to an increase in our estimated liabilities for uncertain tax positions, net of related deferred tax effects. The total amount of unrecognized tax benefits as of December 31, 2023 was $64 million, of which $63 million, if recognized, would affect our effective tax rate and income tax benefit. Income tax expense in the year ended December 31, 2023 included expense of $24 million attributable to an increase in our estimated liabilities for uncertain tax positions, net of related deferred tax effects. The total amount of unrecognized tax benefits as of December 31, 2022 was $34 million, of which $32 million, if recognized, would affect our effective tax rate and income tax benefit. In the year ended December 31, 2022, there was no change in our estimated liabilities for uncertain tax positions, net of related deferred tax effects.
Our practice is to recognize interest and penalties related to income tax matters in income tax expense in our consolidated statements of operations. Approximately $6 million of interest and penalties related to accrued liabilities for uncertain tax positions are included in the accompanying Consolidated Statement of Operations for the year ended December 31, 2024. Total accrued interest and penalties on unrecognized tax benefits as of December 31, 2024 was $8 million.
The IRS has completed audits of our tax returns for all tax years ended on or before December 31, 2007. All disputed issues with respect to these audits have been resolved and all related tax assessments (including interest) have been paid. Our tax returns for years ended after December 31, 2007 and USPI’s tax returns for years ended after December 31, 2020 remain subject to audit by the IRS.
As of December 31, 2024, no significant changes in unrecognized federal and state tax benefits are expected in the next 12 months as a result of the settlement of audits, the filing of amended tax returns or the expiration of statutes of limitations.
At December 31, 2024, our carryforwards available to offset future taxable income consisted of: (1) federal net operating loss (“NOL”) carryforwards of approximately $260 million pre‑tax, $139 million of which expires in 2026 to 2037 and $121 million of which has no expiration date, for which the associated deferred tax benefit net of valuation allowance is $2 million; (2) capital loss carryforwards of $8 million, which have no deferred tax benefit net of valuation allowance; and (3) state NOL carryforwards of approximately $3.299 billion expiring in 2025 through 2044 for which the associated deferred tax benefit, net of valuation allowance and federal tax impact, is approximately $23 million. Most of the federal net operating loss carryforwards and capital loss carryforwards are subject to separate return limitation year restrictions under the Internal
Revenue Code and may be utilized only to offset taxable income of certain entities. Our ability to utilize NOL carryforwards to reduce future taxable income may be limited under Section 382 of the Internal Revenue Code if certain ownership changes in our company occur during a rolling three‑year period. These ownership changes include purchases of common stock under share repurchase programs, the offering of stock by us, the purchase or sale of our stock by 5% shareholders, as defined in the Treasury regulations, or the issuance or exercise of rights to acquire our stock. If such ownership changes by 5% shareholders result in aggregate increases that exceed 50 percentage points during the three‑year period, then Section 382 imposes an annual limitation on the amount of our taxable income that may be offset by the NOL carryforwards or tax credit carryforwards at the time of ownership change.
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EARNINGS PER COMMON SHARE
12 Months Ended
Dec. 31, 2024
Earnings Per Share [Abstract]  
EARNINGS PER COMMON SHARE EARNINGS PER COMMON SHARE
The following table reconciles the numerators and denominators of our basic and diluted earnings per common share calculations. Net income available to our common shareholders is expressed in millions and weighted average shares are expressed in thousands.
 Net Income Available to Common Shareholders (Numerator)Wtd. Avg. Shares
(Denominator)
Per-Share
Amount
Year Ended December 31, 2024   
Net income available to Tenet Healthcare Corporation common shareholders for basic earnings per share$3,200 96,904 $33.02 
Effect of dilutive instruments977 (0.32)
Net income available to Tenet Healthcare Corporation common shareholders for diluted earnings per share$3,201 97,881 $32.70 
Year Ended December 31, 2023   
Net income available to Tenet Healthcare Corporation common shareholders for basic earnings per share$611 101,639 $6.01 
Effect of dilutive instruments(13)3,161 (0.30)
Net income available to Tenet Healthcare Corporation common shareholders for diluted earnings per share$598 104,800 $5.71 
Year Ended December 31, 2022   
Net income available to Tenet Healthcare Corporation common shareholders for basic earnings per share$410 106,929 $3.84 
Effect of dilutive instruments3,587 (0.05)
Net income available to Tenet Healthcare Corporation common shareholders for diluted earnings per share$418 110,516 $3.79 
Dilutive instruments during the years ended December 31, 2024, 2023 and 2022 consisted of stock options, RSUs, deferred compensation units and dividends on subsidiary preferred stock. For portions of these years, our dilutive instruments also included certain convertible instruments, including: RSUs issued under the USPI Management Equity Plan until they were repurchased in October 2024, an agreement related to the ownership interest in a Hospital Operations segment joint venture during 2023 and 2022, and the Baylor Put/Call Agreement during the first six months of 2022.
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FAIR VALUE MEASUREMENTS
12 Months Ended
Dec. 31, 2024
Fair Value Disclosures [Abstract]  
FAIR VALUE MEASUREMENTS FAIR VALUE MEASUREMENTS
We are required to provide additional disclosures about fair value measurements as part of our financial statements for each major category of assets and liabilities measured at fair value. In general, fair values determined by Level 1 inputs utilize quoted prices (unadjusted) in active markets for identical assets or liabilities, which generally are not applicable to non‑financial assets and liabilities. Fair values determined by Level 2 inputs utilize data points that are observable, such as definitive sales agreements, appraisals or established market values of comparable assets. Fair values determined by Level 3 inputs utilize unobservable data points for the asset or liability and include situations where there is little, if any, market activity for the asset or liability, such as internal estimates of future cash flows.
Non-Recurring Fair Value Measurements
Our non‑financial assets and liabilities not permitted or required to be measured at fair value on a recurring basis typically relate to long-lived assets held and used, long-lived assets held for sale and goodwill. The following table presents information about assets measured at fair value on a non-recurring basis and indicates the fair value hierarchy of the valuation techniques we utilized to determine such fair values:
 TotalQuoted Prices
in Active
Markets for
Identical Assets
(Level 1)
Significant Other
Observable Inputs
(Level 2)
Significant
Unobservable
Inputs
(Level 3)
December 31, 2024
Long-lived assets held for sale$21 $— $21 $— 
December 31, 2023
Long-lived assets held for sale$775 $— $775 $— 
Financial Instruments
The fair value of our long‑term debt (except for any borrowings under the Credit Agreement) is based on quoted market prices (Level 1). The inputs used to establish the fair value of borrowings outstanding under the Credit Agreement are considered to be Level 2 inputs. At December 31, 2024 and 2023, the estimated fair value of our long‑term debt was approximately 97.8% and 96.9%, respectively, of the carrying value of the debt.
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ACQUISITIONS
12 Months Ended
Dec. 31, 2024
Business Combination, Asset Acquisition, and Joint Venture Formation [Abstract]  
ACQUISITIONS ACQUISITIONS
We acquired controlling ownership interests in 52 ambulatory surgery centers and The Hospitals of Providence Rehabilitation Hospital East, located in El Paso, Texas, through a series of transactions during the year ended December 31, 2024. In addition, we acquired controlling ownership interests in seven previously unconsolidated ambulatory surgery centers and 15 previously unconsolidated UCCs, which allowed us to consolidate their financial results. We paid a total of $571 million to acquire all of these ownership interests during the year ended December 31, 2024.
In December 2023, we purchased 55% of the ownership interest held by NextCare, Inc. and certain of its affiliates (“NextCare”) in NextCare Arizona I JV, LLC (“NextCare JV I”), a joint venture established to own and operate 41 UCCs and a telehealth center in Arizona. We paid $75 million from cash on hand on the acquisition date in 2023 and retained an additional $10 million in escrow pending NextCare’s compliance with certain conditions. We subsequently released the funds held in escrow during the year ended December 31, 2024. We recognized goodwill of $133 million from our acquisition of NextCare JV I. This transaction allowed us to expand our existing network in Arizona with UCCs that were already established and operational. NextCare JV I is included in our Hospital Operations segment.
During the year ended December 31, 2023, we acquired controlling ownership interests in 20 ambulatory surgery centers through a series of transactions. In addition, we acquired controlling ownership interests in 11 previously unconsolidated ambulatory surgery centers. We paid an aggregate of $149 million to acquire all of these ownership interests during 2023.
In July 2022, we acquired controlling ownership interests in 19 fully operational ambulatory surgery centers and three centers then in development from United Urology Group. We paid $104 million, net of cash acquired, for our ownership interests in these facilities and recognized goodwill of $316 million. The aggregate acquisition date fair value of the non‑controlling interests in the facilities we acquired was $223 million. The acquisition of these facilities provided us with access to new markets and further diversified our ambulatory care services portfolio.
We acquired controlling interests in an additional 11 ambulatory surgery centers through a series of transactions during the year ended December 31, 2022. We paid an aggregate purchase price of $65 million, net of cash acquired, for these facilities. During 2022, we also acquired controlling interests in 23 ambulatory surgery centers in which we previously owned a noncontrolling interest for an aggregate purchase price of $65 million.
We are required to allocate the purchase prices of acquired businesses to assets acquired or liabilities assumed and, if applicable, noncontrolling interests based on their fair values. The excess of the purchase prices allocated over those fair values is recorded as goodwill. The purchase price allocations for certain acquisitions completed in 2024 are preliminary. We are in process of assessing working capital balances and lease and other agreements assumed, as well as obtaining and evaluating valuations of the acquired property and equipment, management contracts and other intangible assets, and noncontrolling
interests. Therefore, those purchase price allocations, including goodwill, recorded in the accompanying consolidated financial statements are subject to adjustment once the assessments and valuation work are completed and evaluated. Such adjustments will be recorded as soon as practical and within the measurement period as defined by the accounting literature. During the year ended December 31, 2024, we adjusted the preliminary purchase allocations of certain acquisitions completed in 2023 based on the results of completed valuations. These adjustments resulted in a net increase in goodwill of $18 million, which was comprised of a net increase in goodwill for our Hospital Operations segment of $31 million and a net decrease of $13 million for our Ambulatory Care segment.
The table below presents the preliminary or final purchase price allocations for acquisitions made during the years ended December 31, 2024, 2023 and 2022. Due to their increased significance, long‑term lease operating assets, current portion of long‑term lease liabilities and long-term operating lease liabilities are presented separately in the table below. During the years ended December 31, 2023 and 2022, these items were presented in other long-term assets, current liabilities and other long-term liabilities, respectively.
Years Ended December 31,
 202420232022
Current assets$47 $34 $36 
Property and equipment62 28 54 
Other intangible assets162 
Goodwill951 644 860 
Long-term operating lease assets108 18 101 
Other long-term assets14 — 
Previously held investments in unconsolidated affiliates(25)(99)(207)
Current liabilities(24)(33)(29)
Current portion of long-term lease liabilities(17)(3)(12)
Long-term operating lease liabilities(96)(10)(89)
Other long-term liabilities(55)(27)(29)
Redeemable noncontrolling interests in equity of consolidated subsidiaries(458)(229)(180)
Noncontrolling interests(69)(102)(273)
Cash paid, net of cash acquired(561)(224)(234)
Gains on consolidations$27 $16 $ 
With the exception of The Hospitals of Providence Rehabilitation Hospital East and NextCare JV I, which are included in our Hospital Operations segment, all of the facilities described above are included in our Ambulatory Care segment. The majority of the goodwill generated from our 2024 and 2022 acquisitions will not be deductible for income tax purposes; however, the majority of the goodwill generated from our 2023 transactions will be. The goodwill generated from these transactions can be attributed to the benefits that we expect to realize from operating efficiencies and growth strategies. Approximately $39 million, $15 million and $14 million in transaction costs related to prospective and closed acquisitions were expensed during the years ended December 31, 2024, 2023 and 2022, respectively, and are included in impairment and restructuring charges, and acquisition‑related costs in the accompanying Consolidated Statements of Operations.
During the year ended December 31, 2024 and 2023, we recognized gains totaling $27 million and $16 million, respectively, associated with stepping up our ownership interests in previously held equity investments, which we began consolidating after we acquired controlling interests. No such gain or loss was recognized in the year ended December 31, 2022.
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SEGMENT INFORMATION
12 Months Ended
Dec. 31, 2024
Segment Reporting [Abstract]  
SEGMENT INFORMATION SEGMENT INFORMATION
Our business consists of our Hospital Operations segment and our Ambulatory Care segment. Our approach to segment identification aligns with how management structures the business to make operational decisions, allocates resources and evaluates performance. Central to this approach is the information routinely reviewed by our Chief Operating Decision Maker (“CODM”) group. For both segments, the CODM group focuses primarily on Adjusted EBITDA as the key metric for performance evaluation and resource allocation. The CODM group’s evaluation of Adjusted EBITDA includes budget‑to‑actual analyses and comparisons across current and historical periods. At December 31, 2024, our CODM group included our Chief Executive Officer and our Chief Financial Officer.
Our Hospital Operations segment is comprised of our acute care and specialty hospitals, physician practices and outpatient facilities. At December 31, 2024, our subsidiaries operated 49 hospitals, serving primarily urban and suburban
communities in eight states, as well as 135 outpatient facilities, primarily UCCs, imaging centers, off-campus hospital emergency departments and micro-hospitals. Our Hospital Operations segment also provides revenue cycle management and value‑based care services to hospitals, health systems, physician practices, employers and other clients. Our Hospital Operations segment generated 78%, 81% and 83% of our net operating revenues in the years ended December 31, 2024, 2023 and 2022, respectively.
Our Ambulatory Care segment is comprised of the operations of USPI. At December 31, 2024, USPI had ownership interests in 518 ambulatory surgery centers (375 consolidated) and 25 surgical hospitals (seven consolidated) in 37 states. Effective June 30, 2022, we purchased all of the shares in USPI that Baylor held on that date for $406 million, which increased our ownership interest in USPI’s voting shares from 95% to 100% (see Note 18 for additional information about this transaction).
The following tables present amounts for each of our reportable segments and the reconciling items necessary to agree to amounts reported in the accompanying Consolidated Balance Sheets and Consolidated Statements of Operations, as applicable. Grant income recognized from COVID-19 relief programs during the years ended December 31, 2024, 2023 and 2022 was included in net operating revenues in the respective tables below.
December 31,
 202420232022
Assets:  
Hospital Operations$16,722 $17,268 $16,599 
Ambulatory Care12,214 11,044 10,557 
Total 
$28,936 $28,312 $27,156 
 Years Ended December 31,
 202420232022
Capital expenditures:   
Hospital Operations$845 $671 $687 
Ambulatory Care86 80 75 
Total 
$931 $751 $762 
Depreciation and amortization:   
Hospital Operations$684 $750 $729 
Ambulatory Care134 120 112 
Total 
$818 $870 $841 
Year Ended December 31, 2024
 Hospital OperationsAmbulatory CareTotal
Net operating revenues and grant income$16,141 $4,534 $20,675 
Equity in earnings of unconsolidated affiliates10 250 260 
Less:
Salaries, wages and benefits7,664 1,137 8,801 
Supplies2,460 1,187 3,647 
Other operating expenses, net3,842 650 4,492 
Adjusted EBITDA$2,185 $1,810 3,995 
Reconciliation of Adjusted EBITDA:
Depreciation and amortization(818)
Impairment and restructuring charges, and acquisition-related costs(102)
Litigation and investigation costs(35)
Interest expense(826)
Loss from early extinguishment of debt(8)
Other non-operating income, net126 
Gains on sales, consolidation and deconsolidation of facilities2,916 
Income before income taxes$5,248 
Year Ended December 31, 2023
 Hospital OperationsAmbulatory CareTotal
Net operating revenues and grant income$16,698 $3,866 $20,564 
Equity in earnings of unconsolidated affiliates10 218 228 
Less:
Salaries, wages and benefits8,182 964 9,146 
Supplies2,545 1,045 3,590 
Other operating expenses, net3,984 531 4,515 
Adjusted EBITDA$1,997 $1,544 3,541 
Reconciliation of Adjusted EBITDA:
Depreciation and amortization(870)
Impairment and restructuring charges, and acquisition-related costs(137)
Litigation and investigation costs(47)
Interest expense(901)
Loss from early extinguishment of debt(11)
Other non-operating income, net19 
Gains on sales, consolidation and deconsolidation of facilities23 
Income before income taxes$1,617 
Year Ended December 31, 2022
 Hospital OperationsAmbulatory CareTotal
Net operating revenues and grant income$16,116 $3,252 $19,368 
Equity in earnings of unconsolidated affiliates10 206 216 
Less:
Salaries, wages and benefits8,022 822 8,844 
Supplies2,402 871 3,273 
Other operating expenses, net3,560 438 3,998 
Adjusted EBITDA$2,142 $1,327 3,469 
Reconciliation of Adjusted EBITDA:
Depreciation and amortization(841)
Impairment and restructuring charges, and acquisition-related costs(226)
Litigation and investigation costs(70)
Interest expense(890)
Loss from early extinguishment of debt(109)
Other non-operating income, net11 
Gains on sales, consolidation and deconsolidation of facilities
Income before income taxes$1,345 
Other operating expenses, net consists of various general and administrative expenses that are integral to supporting our operations. These expenses include, but are not limited to, medical fees, malpractice expense, information technology and software expenses, as well as gains or losses incurred from the disposition of long-lived assets.
v3.25.0.1
RECENT ACCOUNTING STANDARDS
12 Months Ended
Dec. 31, 2024
Accounting Standards Update and Change in Accounting Principle [Abstract]  
RECENT ACCOUNTING STANDARDS RECENT ACCOUNTING STANDARDS
Recently Issued Accounting Standards
In August 2023, the FASB issued Accounting Standard Update (“ASU”) 2023-05, “Business Combinations – Joint Venture Formations (Subtopic 805-60): Recognition and Initial Measurement” (“ASU 2023-05”), which clarifies the business combination accounting for joint venture formations. The amendments in the ASU seek to reduce diversity in practice that has resulted from a lack of authoritative guidance regarding the accounting for the formation of joint ventures in separate financial statements. The amendments also seek to clarify the initial measurement of joint venture net assets, including businesses contributed to a joint venture. The guidance is applicable to all entities involved in the formation of a joint venture. ASU 2023-05 is effective prospectively for all joint venture formations with a formation date on or after January 1, 2025. We will
adopt ASU 2023-05 effective January 1, 2025 and do not expect it to have a material impact on our consolidated financial statements and disclosures.
The FASB issued ASU 2024-03, “Income Statement – Reporting Comprehensive Income – Expense Disaggregation Disclosures (Subtopic 22-40): Disaggregation of Income Statement Expenses” (“ASU 2024-03”) in November 2024. This ASU requires entities to provide enhanced disclosures related to certain expense categories included in income statement captions. The ASU aims to increase transparency and provide investors with more detailed information about the nature of expenses reported on the face of the income statement. The new standard does not change the requirements for the presentation of expenses on the face of the income statement. ASU 2024-03 is effective for annual reporting periods beginning after December 15, 2026 and interim reporting periods beginning after December 15, 2027. Early adoption is permitted. While the adoption is not expected to have an impact on our financial statements, it is expected to result in incremental disclosures within the footnotes to our consolidated financial statements.
Recently Adopted Accounting Standards
We adopted both ASU 2022‑03, “Fair Value Measurement (Topic 820) – Fair Value Measurement of Equity Securities Subject to Contractual Sale Restrictions” (“ASU 2022‑03”) and ASU 2023-07, “Improvements to Reportable Segment Disclosures” (“ASU 2023-07”) effective December 31, 2024. ASU 2022‑03 aligned the fair value measurement methodology for equity securities with contractual sale restrictions with the methodology for identical unrestricted securities and introduced enhanced disclosure requirements. ASU 2023-07 enhanced segment reporting by requiring detailed disclosure of significant expenses, adding disclosures related to the CODM and expanding disclosure requirements for interim periods. The adoption of these ASUs did not result in a material impact to our consolidated financial statements.
v3.25.0.1
SCHEDULE II-VALUATION AND QUALIFYING ACCOUNTS
12 Months Ended
Dec. 31, 2024
SEC Schedule, 12-09, Valuation and Qualifying Accounts [Abstract]  
SCHEDULE II-VALUATION AND QUALIFYING ACCOUNTS
SCHEDULE II—VALUATION AND QUALIFYING ACCOUNTS
(In Millions)
 Balance at
Beginning
of Period

Costs and
Expenses(1)
DeductionsOther
Items
Balance at
End of
Period
Valuation allowance for deferred tax assets:
     
Year ended December 31, 2024$248 $(182)$— $92 $158 
Year ended December 31, 2023$177 $71 $— $— $248 
Year ended December 31, 2022$57 $120 $— $— $177 
(1)
Includes amounts recorded in discontinued operations.
v3.25.0.1
Insider Trading Arrangements
3 Months Ended
Dec. 31, 2024
Trading Arrangements, by Individual  
Rule 10b5-1 Arrangement Adopted false
Non-Rule 10b5-1 Arrangement Adopted false
Rule 10b5-1 Arrangement Terminated false
Non-Rule 10b5-1 Arrangement Terminated false
v3.25.0.1
Insider Trading Policies and Procedures
12 Months Ended
Dec. 31, 2024
Insider Trading Policies and Procedures [Line Items]  
Insider Trading Policies and Procedures Adopted true
v3.25.0.1
Cybersecurity Risk Management and Strategy Disclosure
12 Months Ended
Dec. 31, 2024
Cybersecurity Risk Management, Strategy, and Governance [Line Items]  
Cybersecurity Risk Management Processes for Assessing, Identifying, and Managing Threats [Text Block]
We identify and assess areas of risk for our company on an ongoing basis, and we have developed, and regularly refine, comprehensive practices to manage and mitigate existing and potential risks to our business. Our board of directors oversees enterprise risk management as an integral and continuous part of its oversight role. Integrated into our overall enterprise risk management framework are processes dedicated to the identification, assessment and management of material risks from cybersecurity threats. Our approach to cybersecurity risk management is both proactive and defensive, and includes the following elements:
a team dedicated solely to cybersecurity and managed by our chief information security officer (“CISO”), who reports directly to our chief information officer (“CIO”);
an information technology request review process that includes cybersecurity assessments of third-party products and systems proposed to connect to our information systems environment or access our data; and
a cybersecurity incident response plan.
Cybersecurity Team and Strategy—Our cybersecurity team, which includes both our employees and those of our managed services provider, is comprised of subgroups focused on distinct functional areas of responsibility. The team maintains a Security Operations Center, staffed 24 hours a day, that delivers day-to-day execution support for our cybersecurity risk management program.
We leverage a multi-layered strategy that is designed to assess, identify, manage and mitigate risks to our systems and data from cybersecurity threats. Proactively, we have implemented numerous threat‑management tools and processes. In addition, we have disaster recovery and business continuity plans that are tested and updated periodically. We strive to stay abreast of cybersecurity threats through integrated threat intelligence feeds, industry and federal threat notices, and participation in healthcare industry intelligence sharing. Our program leverages best practices and is guided by industry frameworks, including the National Institute of Standards and Technology Cyber Security Framework. We also conduct table-top exercises, which serve to simulate cybersecurity incidents to practice response and identify gaps, on a regular basis. Our internal audit team performs random sampling audits of security practices at our facilities, and we routinely perform security risk assessments.
We also require all employees to participate in cybersecurity awareness training annually, and we circulate cybersecurity awareness alerts, safety tips and newsletters to employees across the enterprise regularly. In addition, we routinely run phishing campaigns and perform other tests to increase awareness of cybersecurity threats.
Third-Party Review Processes—Our business requires interaction of our systems and the sharing of data with third parties, including our service providers and vendors, as well as other healthcare providers and their vendors, that present risks to our systems and data from third-party systems and practices. Incidents and cybersecurity attacks at third parties can impact our operations and our obligations to patients, payers and others. We manage this risk through an information technology review and approval process that considers the anticipated use and implementation of proposed technologies, and includes cybersecurity team assessments of third-party products and systems proposed to connect to our information systems
environment or access our data. A subgroup of our cybersecurity team is dedicated to risk-assessment analyses of vendor security practices and protections. In certain circumstances, we enter into information security agreements with service providers to secure their commitment to maintain certain security protections.
Cybersecurity Incident Response Plan—In addition to protecting our assets proactively, our cybersecurity team is tasked with detecting and defending against cybersecurity threats to our systems and data. We maintain a response plan that outlines actions to be taken with respect to cyber incidents and includes procedures, notification processes, and protocols for escalation to senior management and our board of directors. The cybersecurity incident response team is composed of a smaller, core group of our cybersecurity team, as well as a larger, extended group that includes personnel from our operations, legal, compliance, privacy, risk management, communications, incident command center, security, human resources, finance, audit and government relations teams. We also engage third parties, such as forensics consultants, external legal counsel and law enforcement, as needed and as appropriate based on the circumstances. Incidents are escalated to senior management in accordance with our plan and as otherwise appropriate based on the nature of the incident.
Cybersecurity Risk Management Processes Integrated [Flag] true
Cybersecurity Risk Management Processes Integrated [Text Block] We strive to stay abreast of cybersecurity threats through integrated threat intelligence feeds, industry and federal threat notices, and participation in healthcare industry intelligence sharing.
Cybersecurity Risk Management Third Party Engaged [Flag] true
Cybersecurity Risk Third Party Oversight and Identification Processes [Flag] true
Cybersecurity Risk Materially Affected or Reasonably Likely to Materially Affect Registrant [Flag] true
Cybersecurity Risk Materially Affected or Reasonably Likely to Materially Affect Registrant [Text Block] As previously disclosed, in April 2022, we experienced a cybersecurity incident that disrupted a subset of our hospital operations and involved the exfiltration of certain confidential company and patient information. We incurred significant costs to remediate the issues, sustained lost revenues from the associated business interruption and incurred other related expenses. Following this incident, we implemented certain changes to our information systems and processes meant to provide additional protections to our environment, including enhancements to our Security Operations Center, system backups, training practices, detection tools and capabilities, and implementation of new tools and processes, among others.
Cybersecurity Risk Board of Directors Oversight [Text Block]
Board Oversight—Our board of directors has identified the oversight of cybersecurity risks to be one of its priorities, and it receives regular reports from management, including the CIO and the CISO, on various cybersecurity matters, including the security of the company’s information systems, anticipated sources of future material cyber risks and how management is addressing any significant potential vulnerability. The board’s audit committee reviews the company’s cybersecurity program at least annually and receives regular updates on cybersecurity threats and other matters. Cecil D. Haney, a member of the audit committee, brings to the board valuable insights into cybersecurity, systems planning, and crisis and risk management.
Cybersecurity Risk Board Committee or Subcommittee Responsible for Oversight [Text Block] Our board of directors has identified the oversight of cybersecurity risks to be one of its priorities, and it receives regular reports from management, including the CIO and the CISO, on various cybersecurity matters, including the security of the company’s information systems, anticipated sources of future material cyber risks and how management is addressing any significant potential vulnerability. The board’s audit committee reviews the company’s cybersecurity program at least annually and receives regular updates on cybersecurity threats and other matters.
Cybersecurity Risk Process for Informing Board Committee or Subcommittee Responsible for Oversight [Text Block] The board’s audit committee reviews the company’s cybersecurity program at least annually and receives regular updates on cybersecurity threats and other matters.
Cybersecurity Risk Role of Management [Text Block]
Management Oversight—Our CISO, who reports directly to our CIO, oversees and manages our cybersecurity strategy and related programs. As the head of our cybersecurity team, both internal and outsourced, our CISO is primarily responsible for assessing and managing risks from cybersecurity threats. The processes by which he is informed about and monitors the prevention, detection, mitigation and remediation of cybersecurity incidents are described above. He reports information about such risks to the CIO and other members of senior management, who, in turn, report them to our board and audit committee, as appropriate. Our CISO joined the company in August 2022 with over 20 years of risk management, national security and cybersecurity experience garnered at both public and private companies, as well as governmental agencies.
Cybersecurity Risk Management Positions or Committees Responsible [Flag] true
Cybersecurity Risk Management Positions or Committees Responsible [Text Block] Our CISO, who reports directly to our CIO, oversees and manages our cybersecurity strategy and related programs.
Cybersecurity Risk Management Expertise of Management Responsible [Text Block] Our CISO joined the company in August 2022 with over 20 years of risk management, national security and cybersecurity experience garnered at both public and private companies, as well as governmental agencies
Cybersecurity Risk Process for Informing Management or Committees Responsible [Text Block] The processes by which he is informed about and monitors the prevention, detection, mitigation and remediation of cybersecurity incidents are described above.
Cybersecurity Risk Management Positions or Committees Responsible Report to Board [Flag] true
v3.25.0.1
SIGNIFICANT ACCOUNTING POLICIES (Policies)
12 Months Ended
Dec. 31, 2024
Accounting Policies [Abstract]  
Basis of Presentation
Our Consolidated Financial Statements include the accounts of Tenet and its wholly owned and majority‑owned subsidiaries. We eliminate intercompany accounts and transactions in consolidation, and we include the results of operations of businesses that are newly acquired in purchase transactions from their dates of acquisition. We account for significant investments in other affiliated companies using the equity method. We also utilize the equity method when we have the ability to exercise significant influence over the affiliated company, despite not holding a significant percentage of its ownership interest. Unless otherwise indicated, dollar amounts presented in our Consolidated Financial Statements and these accompanying notes are expressed in millions (except per-share amounts), and all share amounts are expressed in thousands.
Changes to prior-year presentation
Changes to prior-year presentation—Due to its decreased significance, income from discontinued operations is now presented in other non-operating income in our consolidated statements of operations. In addition, income from discontinued operations and cash used in operating activities from discontinued operations, excluding income taxes are now included in other items, net within the cash flows from operating activities section of our consolidated statements of cash flows.
Use of Estimates
The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America (“GAAP”) requires us to make estimates and assumptions that affect the amounts reported in our Consolidated Financial Statements and these accompanying notes. We regularly evaluate the accounting policies and estimates we use. In general, we base the estimates on historical experience and on assumptions that we believe to be reasonable given the particular circumstances in which we operate. Although we believe all adjustments considered necessary for a fair presentation have been included, actual results may vary from those estimates. The financial and statistical information we report to other regulatory agencies may be prepared on a basis other than GAAP or using different assumptions or reporting periods and, therefore, may vary from the amounts presented herein. Although we make every effort to ensure that the information we report to those agencies is accurate, complete and consistent with applicable reporting guidelines, we cannot be responsible for the accuracy of the information they make available to the public.
Translation of Foreign Currencies
Our GBC, which is located in the Philippines, performs certain administrative functions and other support tasks. The GBC’s accounts are measured in its local currency (the Philippine peso) and then translated into U.S. dollars. All assets and liabilities denominated in foreign currency are translated using the current rate of exchange at the balance sheet date. Results of operations denominated in foreign currency are translated using the average rates prevailing throughout the period of operations. Translation gains or losses resulting from changes in exchange rates are accumulated in shareholders’ equity.
Net Operating Revenues
We recognize net operating revenues in the period in which we satisfy our performance obligations under contracts by transferring services to our customers. Net operating revenues are recognized in the amounts we expect to be entitled to, which are the transaction prices allocated for the distinct services. Net operating revenues for our Hospital Operations and Ambulatory Care segments primarily consist of net patient service revenues, principally for patients covered by Medicare, Medicaid, managed care and other health plans, as well as certain uninsured patients under our Compact with Uninsured Patients (“Compact”) and other uninsured discount and charity programs.
Net Patient Service Revenues
We report net patient service revenues at the amounts that reflect the consideration we expect to be entitled to in exchange for providing patient care. These amounts are due from patients, third‑party payers (including managed care payers and government programs) and others, and they include variable consideration for retroactive revenue adjustments due to settlement of audits, reviews and investigations. Generally, we bill our patients and third‑party payers several days after the services are performed or shortly after discharge. Revenues are recognized as performance obligations are satisfied.
We determine performance obligations based on the nature of the services we provide. We recognize revenues for performance obligations satisfied over time based on actual charges incurred in relation to total expected charges. We believe that this method provides a faithful depiction of the transfer of services over the term of performance obligations based on the inputs needed to satisfy the obligations. Generally, performance obligations satisfied over time relate to patients in our hospitals receiving inpatient acute care services. We measure performance obligations from admission to the point when there are no further services required for the patient, which is generally the time of discharge. We recognize revenues for performance obligations satisfied at a point in time, which generally relate to patients receiving outpatient services, when (1) services are provided, and (2) we do not believe the patient requires additional services.
Because our patient service performance obligations relate to contracts with a duration of less than one year, we have elected to apply the optional exemption provided in the Financial Accounting Standards Board’s (“FASB”) Accounting Standards Codification (“ASC”) 606‑10‑50‑14(a) and, therefore, we are not required to disclose the aggregate amount of the transaction price allocated to performance obligations that are unsatisfied or partially unsatisfied at the end of the reporting period. The unsatisfied or partially unsatisfied performance obligations referred to above are primarily related to inpatient acute care services at the end of the reporting period. The performance obligations for these contracts are generally completed when the patients are discharged, which generally occurs within days or weeks of the end of the reporting period.
We determine the transaction price based on gross charges for services provided, reduced by contractual adjustments recognized for third‑party payers, discounts provided to uninsured patients in accordance with our Compact, and estimated implicit price concessions related primarily to uninsured patients. We determine our estimates of contractual adjustments and discounts based on contractual agreements, our discount policies and historical experience. We determine our estimate of implicit price concessions based on our historical collection experience using a portfolio approach as a practical expedient to account for patient contracts as collective groups rather than individually. The financial statement effects of using this practical expedient are not materially different from an individual contract approach.
Gross charges are retail charges. They are not the same as actual pricing, and they generally do not reflect what a hospital is ultimately paid and, therefore, are not displayed in our consolidated statements of operations. Hospitals are typically paid amounts that are negotiated with insurance companies or are set by the government. Gross charges are used to calculate Medicare outlier payments and to determine certain elements of payment under managed care contracts (such as stop‑loss payments). Because Medicare requires that a hospital’s gross charges be the same for all patients (regardless of payer category), gross charges are what hospitals charge all patients prior to the application of discounts and allowances.
Government Programs—The final determination of certain fee‑for‑service (“FFS”) Medicare and Medicaid program payments to our hospitals, such as Indirect Medical Education, Direct Graduate Medical Education, disproportionate share hospital and bad debt expense reimbursement, are retrospectively determined based on our hospitals’ cost reports. The final determination of these payments often takes many years to resolve because of audits by the program representatives, providers’ rights of appeal, and the application of numerous technical reimbursement provisions. We therefore record accruals to reflect the expected final settlements on our cost reports. For filed cost reports, we adjust the accrual for estimated cost report settlements based on those cost reports and subsequent activity, and we consider the necessity of recording a valuation allowance based on historical settlement results. The accrual for estimated cost report settlements for periods for which a cost report is yet to be filed is recorded based on estimates of what we expect to report on the filed cost reports, and a corresponding valuation allowance is recorded, if necessary, based on the method previously described. Cost reports must generally be filed within five months after the end of the annual cost report reporting period. After the cost report is filed, the accrual and corresponding valuation allowance may need to be adjusted.
Settlements with third‑party payers for retroactive revenue adjustments due to audits, reviews or investigations are considered variable consideration and are included in the determination of the estimated transaction price for providing patient care using the most likely outcome method. These settlements are estimated based on the terms of the payment agreement with the payer, correspondence from the payer and our historical settlement activity, including an assessment to ensure that it is probable that a significant reversal in the amount of cumulative revenue recognized will not occur when the uncertainty associated with the retroactive adjustment is subsequently resolved. Estimated settlements are adjusted in future periods as adjustments become known (that is, new information becomes available), or as years are settled or are no longer subject to such audits, reviews and investigations. Because the laws, regulations, instructions and rule interpretations governing Medicare and Medicaid reimbursement are complex and change frequently, the estimates we record could change by material amounts.
Private Insurance—Revenues under managed care plans are based primarily on payment terms involving predetermined rates per diagnosis, per‑diem rates, discounted FFS rates and/or other similar contractual arrangements. These revenues are also subject to review and possible audit by the payers, which can take several years before they are completely resolved. The payers are billed for patient services on an individual patient basis. An individual patient’s bill is subject to adjustment on a patient‑by‑patient basis in the ordinary course of business by the payers following their review and adjudication of each particular bill. We estimate the discounts for contractual allowances at the individual hospital level utilizing billing data on an individual patient basis. At the end of each month, on an individual hospital basis, we estimate our expected reimbursement for patients of managed care plans based on the applicable contract terms. Contractual allowance estimates are periodically reviewed for accuracy by taking into consideration known contract terms, as well as payment history. We believe our estimation and review process enables us to identify instances on a timely basis where such estimates need to be revised. We do not believe there were any adjustments to estimates of patient bills that were material to our revenues during the years ended December 31, 2024, 2023 or 2022. In addition, on a corporate‑wide basis, we do not record any general provision for adjustments to estimated contractual allowances for managed care plans. Managed care accounts, net of contractual allowances recorded, are further reduced to their net realizable value through implicit price concessions based on historical collection trends for these payers and other factors that affect the estimation process.
We know of no claims, disputes or unsettled matters with any payer that would materially affect our revenues for which we have not adequately provided in the accompanying Consolidated Financial Statements.
Uninsured Patients—Generally, patients who are covered by third‑party payers are responsible for related co‑pays, co‑insurance and deductibles, which vary in amount. We also provide services to uninsured patients and offer uninsured
patients a discount from standard charges. We estimate the transaction price for patients with co‑pays, co‑insurance and deductibles and for those who are uninsured based on historical collection experience and current market conditions. Under our Compact and other uninsured discount programs, the discount offered to certain uninsured patients is recognized as a contractual allowance, which reduces net operating revenues at the time the self‑pay accounts are recorded. The uninsured patient accounts, net of contractual allowances recorded, are further reduced to their net realizable value at the time they are recorded through implicit price concessions based on historical collection trends for self‑pay accounts and other factors that affect the estimation process.
Implicit Price Concessions—We record implicit price concessions, primarily related to uninsured patients and patients with co‑pays, co‑insurance and deductibles. The implicit price concessions included in estimating the transaction price represent the difference between amounts billed to patients and the amounts we expect to collect based on our collection history with similar patients. Although outcomes vary, our policy is to attempt to collect amounts due from patients, including co‑pays, co‑insurance and deductibles due from patients with insurance, at the time of service while complying with all federal and state statutes and regulations, including, but not limited to, the Emergency Medical Treatment and Active Labor Act (“EMTALA”). Generally, as required by EMTALA, patients may not be denied emergency treatment due to inability to pay. Therefore, services, including the legally required medical screening examination and stabilization of the patient, are performed without delaying to obtain insurance information. In non‑emergency circumstances or for elective procedures and services, it is our policy to verify insurance prior to a patient being treated; however, there are various exceptions that can occur. Such exceptions can include, for example, instances where (1) we are unable to obtain verification because the patient’s insurance company was unable to be reached or contacted, (2) a determination is made that a patient may be eligible for benefits under various government programs, such as Medicaid or Victims of Crime, and it takes several days or weeks before qualification for such benefits is confirmed or denied, and (3) under physician orders we provide services to patients that require immediate treatment.
There are various factors that can impact collection trends, such as: changes in the economy, which in turn have an impact on unemployment rates and the number of uninsured and underinsured patients; the volume of patients through our emergency departments; the increased burden of co‑pays, co‑insurance amounts and deductibles to be made by patients with insurance; and business practices related to collection efforts. These factors continuously change and can have an impact on collection trends and our estimation process. Subsequent changes to the estimate of the transaction price are generally recorded as adjustments to net patient service revenues in the period of the change.
We also provide charity care to patients who are financially unable to pay for the healthcare services they receive. Most patients who qualify for charity care are charged a per‑diem amount for services received, subject to a cap. Except for the per‑diem amounts, our policy is not to pursue collection of amounts determined to qualify as charity care; therefore, we do not report these amounts in net operating revenues. Patient advocates from our Eligibility and Enrollment Services program screen patients in the hospital to determine whether those patients meet eligibility requirements for financial assistance programs. They also expedite the process of applying for these government programs.
Amounts related to services provided to patients for which we have not billed and that do not meet the conditions of unconditional right to payment at the end of the reporting period are contract assets. Approximately 90% of our Hospital Operations segment’s contract assets meet the conditions for unconditional right to payment and are reclassified to patient receivables within 90 days.
Revenue Cycle Management and Other Services
Our Hospital Operations segment also provides revenue cycle management and other services to health systems, individual hospitals and physician practices. We recognize revenue from our contracts when the underlying performance obligations are satisfied, which is generally as services are rendered. Revenue is recognized in an amount that reflects the consideration to which we expect to be entitled.
At contract inception, we assess the services specified in our contracts with customers and identify a performance obligation for each distinct contracted service. We generally consider the following distinct services as separate performance obligations:
revenue cycle management services;
value‑based care services;
patient communication and engagement services;
consulting services; and
other client‑defined projects.
Our contracts generally consist of fixed‑price, volume‑based or contingency‑based fees. Long‑term contracts typically provide for the delivery of recurring monthly services over a multi‑year period. The contracts are typically priced such that our monthly fee to our customer represents the value obtained by the customer in the month for those services. Such multi‑year service contracts may have upfront fees related to transition or integration work performed by us to set up the delivery for the ongoing services. Such transition or integration work typically does not result in a separately identifiable obligation; thus, the fees and expenses related to such work are deferred and recognized over the life of the related contractual service period. For contracts in which the amortization period of the asset is one year or less, we have elected to apply the practical expedient provided by FASB ASC 340‑40‑25‑4 and expense these costs as incurred.
Revenue for fixed‑priced contracts is typically recognized at the time of billing unless evidence suggests that the revenue is earned or our obligations are fulfilled in a different pattern. Revenue for volume‑based contracts is typically recognized as the services are being performed at the contractually billable rate, which is generally a percentage of collections or a percentage of client net patient revenue.
Contract Assets and Liabilities—Our client contract terms, including payment conditions, are diverse. For non‑fixed‑price arrangements, we may invoice clients before we perform the contracted services, with subsequent adjustments (true‑up) to align with actual fees. In contrast, some contracts require payment after we have performed the contracted services (in arrears). Contracts may also feature performance‑based incentives or penalties, along with other variable consideration. Revenue recognition occurs when services are rendered and the client gains control or benefit of the services, regardless of the invoicing schedule, leading to the recognition of a contract asset for unbilled revenue. Unbilled revenue is recognized as receivables in the month the services are performed. Conversely, advance payments from clients result in the recognition of a contract liability for deferred revenue until the revenue recognition requirements are met.
Cash and Cash Equivalents
We treat highly liquid investments with original maturities of three months or less as cash equivalents. Cash and cash equivalents were $3.019 billion and $1.228 billion at December 31, 2024 and 2023, respectively. At December 31, 2024 and 2023, our book overdrafts were $143 million and $187 million, respectively, which were classified as accounts payable. At December 31, 2024 and 2023, $110 million and $100 million, respectively, of total cash and cash equivalents in the accompanying Consolidated Balance Sheets were intended for the operations of our insurance‑related subsidiaries.
At December 31, 2024, 2023 and 2022, we had $127 million, $154 million and $196 million, respectively, of property and equipment purchases accrued for items received but not yet paid. Of these amounts, $109 million, $141 million and $191 million, respectively, were included in accounts payable.
In June 2022, we acquired all of Baylor University Medical Center’s (“Baylor”) 5% voting ownership interest in USPI. We paid $11 million from cash on hand and recognized a liability of $377 million, the present value of the liability on the acquisition date, for the remainder of the purchase price. We recorded reductions in redeemable noncontrolling interest of $365 million for the carrying value of Baylor’s ownership interest and $23 million to additional paid-in capital for the difference between the carrying value and present value of the purchase price for the shares on the acquisition date. This has been reflected as noncash financing activity in the accompanying Consolidated Statement of Cash Flows for the year ended December 31, 2022. Payments made subsequent to the transaction’s close are reflected as cash activity within the financing section of our consolidated statements of cash flows in the respective periods. See Note 18 for additional information about this transaction.
Investments in Debt and Equity Securities
We classify investments in debt securities as either available‑for‑sale, held‑to‑maturity or as part of a trading portfolio. Our policy is to classify investments in debt securities that may be needed for cash requirements as “available‑for‑sale.” At December 31, 2024 and 2023, we had no significant investments in debt securities classified as either held‑to‑maturity or trading. We carry debt securities classified as available‑for‑sale at fair value. We report their unrealized gains and losses, net of taxes, as accumulated other comprehensive income (loss). We periodically evaluate available-for-sale securities in unrealized loss positions for credit impairment, using both qualitative and quantitative criteria. In the event a security is deemed to be impaired as the result of a credit loss, we record a loss in our consolidated statements of operations.
We carry equity securities at fair value, and we report their unrealized gains and losses in other non-operating income, net, in our consolidated statements of operations. If the equity security does not have a readily determinable fair value, the carrying value of the security is adjusted only when there is a price change that is observable from a transaction of an identical or similar investment. We include realized gains or losses in our consolidated statements of operations based on the specific identification method.
Investments in Unconsolidated Affiliates
As of December 31, 2024, we controlled 382 of the facilities in our Ambulatory Care segment and, therefore, consolidated their results. We account for many of the facilities in which our Ambulatory Care segment holds ownership interests (161 of 543 at December 31, 2024), as well as additional companies in which our Hospital Operations segment holds ownership interests, under the equity method as investments in unconsolidated affiliates and report only our share of net income as equity in earnings of unconsolidated affiliates in the accompanying Consolidated Statements of Operations. Summarized financial information for equity method investees is presented in the following table. For investments acquired during the reported periods, amounts below include 100% of the investee’s results beginning on the date of our acquisition of the investment.
December 31,
 202420232022
Current assets$1,255 $1,223 $1,142 
Noncurrent assets$1,358 $1,355 $1,356 
Current liabilities$(435)$(456)$(479)
Noncurrent liabilities$(928)$(917)$(878)
Noncontrolling interests$(699)$(670)$(644)
 Years Ended December 31,
 202420232022
Net operating revenues$3,709 $3,510 $3,360 
Net income$978 $860 $805 
Net income attributable to the investees$483 $484 $453 
The equity method investment that contributed the most to our equity in earnings of unconsolidated affiliates during the years ended December 31, 2024, 2023 and 2022 was Texas Health Ventures Group, LLC (“THVG”), which is operated by USPI. THVG represented $130 million, $104 million and $89 million of total equity in earnings of unconsolidated affiliates of $260 million, $228 million and $216 million in the years ended December 31, 2024, 2023 and 2022, respectively.
Property and Equipment
Additions and improvements to property and equipment exceeding established minimum amounts with a useful life greater than one year are capitalized at cost. Expenditures for maintenance and repairs are charged to expense as incurred. We use the straight‑line method of depreciation for buildings, building improvements and equipment. The estimated useful life for buildings and improvements is primarily 15 to 40 years, and for equipment three to 15 years. Newly constructed hospitals are usually depreciated over 50 years. Interest costs related to construction projects are capitalized. In the years ended December 31, 2024, 2023 and 2022, capitalized interest was $8 million, $9 million and $8 million, respectively.
We evaluate our long‑lived assets for possible impairment annually or whenever events or changes in circumstances indicate that the carrying amount of the asset, or related group of assets, may not be recoverable from estimated future undiscounted cash flows. If the estimated future undiscounted cash flows are less than the carrying value of the assets, we calculate the amount of an impairment charge only if the carrying value of the long‑lived assets exceeds their fair value. The fair value of the asset is estimated based on third‑party appraisals, established market values of comparable assets or internally developed estimates of future net cash flows expected to result from the use and ultimate disposition of the asset. The estimates of these future cash flows are based on assumptions and projections we believe to be reasonable and supportable. Estimates require our subjective judgments and take into account assumptions about revenue and expense growth rates, operating margins and recoverable disposition values, based on industry and operating factors. These assumptions may vary by type of asset and presume stable, improving or, in some cases, declining results, depending on their circumstances. If the presumed level of performance does not occur as expected, impairment may result.
We report long‑lived assets to be disposed of at the lower of their carrying amounts or fair values less costs to sell. In such circumstances, our estimates of fair value are based on third‑party appraisals, established market prices for comparable assets or internally developed estimates of future net cash flows.
Leases
We determine if an arrangement is a lease at inception of the contract. Our right‑of‑use assets represent our right to use the underlying assets for the lease term and our lease liabilities represent our obligation to make lease payments arising from the leases. Right‑of‑use assets and lease liabilities are recognized at the commencement date based on the present value of lease payments over the lease term. We use our estimated incremental borrowing rate, which is derived from information available at
the lease commencement date, in determining the present value of lease payments. For our Hospital Operations segment, we estimate our incremental borrowing rates for our portfolio of leases using documented rates included in our recent equipment finance leases or, if applicable, recent secured debt issuances that correspond to various lease terms. We also give consideration to information obtained from our bankers, our secured debt fair value and publicly available data for instruments with similar characteristics. For our Ambulatory Care segment, we estimate an incremental borrowing rate for each center by utilizing historical and projected financial data, estimating a hypothetical credit rating using publicly available market data and adjusting the market data to reflect the effects of collateralization.
Our operating leases are primarily for real estate, including off‑campus outpatient facilities, medical office buildings, and corporate and other administrative offices, as well as medical and office equipment. Our finance leases primarily relate to medical equipment, information technology equipment, telecommunications assets and real estate. Our real estate lease agreements typically have initial terms of five to 10 years, and our equipment lease agreements typically have initial terms of three years. We do not record leases with an initial term of 12 months or less (short‑term leases) in our consolidated balance sheets.
Our real estate leases may include one or more options to renew, with renewals that can extend the lease term from five to 10 years. The exercise of lease renewal options is at our sole discretion. In general, we do not consider renewal options to be reasonably likely to be exercised, therefore, renewal options are generally not recognized as part of our right‑of‑use assets and lease liabilities. Certain leases also include options to purchase the leased property. The useful life of assets and leasehold improvements are limited by the expected lease term, unless there is a transfer of title or purchase option reasonably certain of exercise. The majority of our medical equipment leases have terms of three years with a bargain purchase option that is reasonably certain of exercise, so these assets are depreciated over their useful life, typically ranging from five to seven years. Similarly, some of our leases of information technology and telecommunications assets include a transfer of title and, therefore, have useful lives of 15 years.
Certain of our lease agreements for real estate include payments based on actual common area maintenance expenses and others include rental payments adjusted periodically for inflation. These variable lease payments are recognized in other operating expenses, but are not included in the right‑of‑use asset or liability balances. Our lease agreements do not contain any material residual value guarantees, restrictions or covenants.
We have elected the practical expedient that allows lessees to choose to not separate lease and non‑lease components by class of underlying asset and are applying this expedient to all relevant asset classes. We have also elected the practical expedient package to not reassess at adoption (1) expired or existing contracts for whether they are or contain a lease, (2) the lease classification of any existing leases or (3) initial indirect costs for existing leases.
Goodwill and Other Intangible Assets
Goodwill represents the excess of costs over the fair value of assets of businesses acquired. Goodwill and other intangible assets acquired in purchase business combinations and determined to have indefinite useful lives are not amortized, but instead are subject to impairment tests performed at least annually. Our reporting segments are the reporting units used to perform our goodwill analysis. If we determine the carrying value of goodwill is impaired, or if the carrying value of a business that is to be sold or otherwise disposed of exceeds its fair value, we reduce the carrying value, including any allocated goodwill, to fair value. Estimates of fair value are based on third‑party appraisals, established market prices for comparable assets or internally developed estimates of future net cash flows and presume stable, improving or, in some cases, declining results at our hospitals, depending on their circumstances.
Other intangible assets consist of capitalized software costs, which are amortized on a straight‑line basis over the estimated useful life of the software, which ranges from three to 15 years, costs of acquired management and other contract service rights, most of which have indefinite lives, and miscellaneous intangible assets.
Accruals for General and Professional Liability Risks
We accrue for estimated professional and general liability claims, to the extent not covered by insurance, when they are probable and can be reasonably estimated. We maintain reserves, which are based on modeled estimates for the portion of our professional liability risks, including incurred but not reported claims, to the extent we do not have insurance coverage. Our liability consists of estimates established based upon calculations using several factors, including the number of expected claims, estimates of losses for these claims based on recent and historical settlement amounts, estimates of incurred but not reported claims based on historical experience and the timing of historical payments. Our liabilities are adjusted for new claims information in the period such information becomes known. Malpractice expense is recorded within other operating expenses in our consolidated statements of operations.
Income Taxes
We account for income taxes using the asset and liability method. This approach requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of temporary differences between the carrying amounts and the tax bases of assets and liabilities. Income tax receivables and liabilities and deferred tax assets and liabilities are recognized based on the amounts that more likely than not will be sustained upon ultimate settlement with taxing authorities.
Developing our provision for income taxes and analysis of uncertain tax positions requires significant judgment and knowledge of federal and state income tax laws, regulations and strategies, including the determination of deferred tax assets and liabilities and, if necessary, any valuation allowances that may be required for deferred tax assets.
We assess the realization of our deferred tax assets to determine whether an income tax valuation allowance is required. Based on all available evidence, both positive and negative, and the weight of that evidence to the extent such evidence can be objectively verified, we determine whether it is more likely than not that all or a portion of the deferred tax assets will be realized. The main factors that we consider include:
Cumulative profits/losses in recent years, adjusted for certain nonrecurring items;
Income/losses expected in future years;
Unsettled circumstances that, if unfavorably resolved, would adversely affect future operations and profit levels;
The availability, or lack thereof, of taxable income in prior carryback periods that would limit realization of tax benefits; and
The carryforward period associated with the deferred tax assets and liabilities.
We consider many factors when evaluating our uncertain tax positions, and such judgments are subject to periodic review. Tax benefits associated with uncertain tax positions are recognized in the period in which one of the following conditions is satisfied: (1) the more likely than not recognition threshold is satisfied; (2) the position is ultimately settled through negotiation or litigation; or (3) the statute of limitations for the taxing authority to examine and challenge the position has expired. Tax benefits associated with an uncertain tax position are derecognized in the period in which the more likely than not recognition threshold is no longer satisfied.
Costs Associated With Exit or Disposal Activities
We recognize costs associated with exit (including restructuring) or disposal activities when they are incurred and can be measured at fair value, rather than at the date of a commitment to an exit or disposal plan. Our restructuring plans typically focus on the alignment of our operations in the most strategic and cost‑effective structure, such as the establishment of support operations at our GBC, among other things. Certain restructuring and acquisition‑related costs are based on estimates. Changes in estimates are recognized as they occur.
Recent Accounting Standards
Recently Issued Accounting Standards
In August 2023, the FASB issued Accounting Standard Update (“ASU”) 2023-05, “Business Combinations – Joint Venture Formations (Subtopic 805-60): Recognition and Initial Measurement” (“ASU 2023-05”), which clarifies the business combination accounting for joint venture formations. The amendments in the ASU seek to reduce diversity in practice that has resulted from a lack of authoritative guidance regarding the accounting for the formation of joint ventures in separate financial statements. The amendments also seek to clarify the initial measurement of joint venture net assets, including businesses contributed to a joint venture. The guidance is applicable to all entities involved in the formation of a joint venture. ASU 2023-05 is effective prospectively for all joint venture formations with a formation date on or after January 1, 2025. We will
adopt ASU 2023-05 effective January 1, 2025 and do not expect it to have a material impact on our consolidated financial statements and disclosures.
The FASB issued ASU 2024-03, “Income Statement – Reporting Comprehensive Income – Expense Disaggregation Disclosures (Subtopic 22-40): Disaggregation of Income Statement Expenses” (“ASU 2024-03”) in November 2024. This ASU requires entities to provide enhanced disclosures related to certain expense categories included in income statement captions. The ASU aims to increase transparency and provide investors with more detailed information about the nature of expenses reported on the face of the income statement. The new standard does not change the requirements for the presentation of expenses on the face of the income statement. ASU 2024-03 is effective for annual reporting periods beginning after December 15, 2026 and interim reporting periods beginning after December 15, 2027. Early adoption is permitted. While the adoption is not expected to have an impact on our financial statements, it is expected to result in incremental disclosures within the footnotes to our consolidated financial statements.
Recently Adopted Accounting Standards
We adopted both ASU 2022‑03, “Fair Value Measurement (Topic 820) – Fair Value Measurement of Equity Securities Subject to Contractual Sale Restrictions” (“ASU 2022‑03”) and ASU 2023-07, “Improvements to Reportable Segment Disclosures” (“ASU 2023-07”) effective December 31, 2024. ASU 2022‑03 aligned the fair value measurement methodology for equity securities with contractual sale restrictions with the methodology for identical unrestricted securities and introduced enhanced disclosure requirements. ASU 2023-07 enhanced segment reporting by requiring detailed disclosure of significant expenses, adding disclosures related to the CODM and expanding disclosure requirements for interim periods. The adoption of these ASUs did not result in a material impact to our consolidated financial statements.
v3.25.0.1
SIGNIFICANT ACCOUNTING POLICIES (Tables)
12 Months Ended
Dec. 31, 2024
Accounting Policies [Abstract]  
Schedule of Equity Method Investments Summarized financial information for equity method investees is presented in the following table. For investments acquired during the reported periods, amounts below include 100% of the investee’s results beginning on the date of our acquisition of the investment.
December 31,
 202420232022
Current assets$1,255 $1,223 $1,142 
Noncurrent assets$1,358 $1,355 $1,356 
Current liabilities$(435)$(456)$(479)
Noncurrent liabilities$(928)$(917)$(878)
Noncontrolling interests$(699)$(670)$(644)
 Years Ended December 31,
 202420232022
Net operating revenues$3,709 $3,510 $3,360 
Net income$978 $860 $805 
Net income attributable to the investees$483 $484 $453 
v3.25.0.1
EQUITY (Tables)
12 Months Ended
Dec. 31, 2024
Stockholders' Equity Note [Abstract]  
Schedule of Changes in Redeemable Noncontrolling Interests in Equity of Consolidated Subsidiaries
The table below presents our nonredeemable noncontrolling interests balances by segment:
December 31,
20242023
Hospital Operations$205 $185 
Ambulatory Care1,444 1,324 
Total nonredeemable noncontrolling interests$1,649 $1,509 
Our net income attributable to nonredeemable noncontrolling interests by segment are presented in the table below:
Years Ended December 31,
202420232022
Hospital Operations$50 $30 $21 
Ambulatory Care341 304 221 
Total net income available to noncontrolling interests$391 $334 $242 
Schedule of Share Repurchase Activity
The following table presents transactions completed under the 2022 share repurchase program during the periods shown:
PeriodTotal Number of Shares PurchasedAverage Price Paid per ShareTotal Number of Shares Purchased as Part of Publicly Announced ProgramMaximum Dollar Value of Shares That May Yet be Purchased Under the Program
 (In Thousands)(In Thousands)(In Millions)
Inception through October 31, 20221,800$41.81 1,800$925 
November 1 through November 30, 20224,089$42.74 4,089$750 
December 1 through December 31, 2022$— $750 
Inception through December 31, 20225,889$42.45 5,889
January 1 through January 31, 2023$— $750 
February 1 through February 28, 2023$— $750 
March 1 through March 31, 2023906$55.03 906$700 
April 1 through April 30, 2023$— $700 
May 1 through May 31, 2023580$69.17 580$660 
June 1 through June 30, 2023$— $660 
July 1 through July 31, 2023$— $660 
August 1 through August 31, 2023$— $660 
September 1 through September 30, 2023$— $660 
October 1 through October 31, 2023$— $660 
November 1 through November 30, 2023982$67.12 982$594 
December 1 through December 31, 2023644$68.53 644$550 
Year ended December 31, 20233,112$64.27 3,112
January 1 through January 31, 2024$— $550 
February 1 through February 29, 2024$— $550 
March 1 through March 31, 20242,811$98.86 2,811$272 
April 1 through April 30, 2024$— $272 
May 1 through May 31, 2024$— $272 
June 1 through June 30, 20241,990$135.85 1,990$
July 1 through July 31, 2024$— $
August 1 through August 31, 2024$— $
September 1 through September 30, 2024$— $
October 1 through October 31, 2024$— $
November 1 through November 30, 2024$— $
December 1 through December 31, 2024$— $
Year ended December 31, 20244,801$114.19 4,801
The following table presents transactions completed under the 2024 share repurchase program during the periods shown:
PeriodTotal Number of Shares PurchasedAverage Price Paid per ShareTotal Number of Shares Purchased as Part of Publicly Announced ProgramMaximum Dollar Value of Shares That May Yet be Purchased Under the Program
 (In Thousands)(In Thousands)(In Millions)
Inception through July 31, 2024$— $1,500 
August 1 through August 31, 2024$— $1,500 
September 1 through September 30, 2024795$155.95 795$1,376 
October 1 through October 31, 2024$— $1,376 
November 1 through November 30, 2024$— $1,376 
December 1 through December 31, 2024$— $1,376 
Inception through December 31, 2024795$155.95 795
v3.25.0.1
ACCOUNTS RECEIVABLE (Tables)
12 Months Ended
Dec. 31, 2024
Accounts Receivable Additional Disclosures [Abstract]  
Schedule of Components of Accounts Receivable
The principal components of accounts receivable are presented in the table below:
December 31,
 20242023
Patient accounts receivable$2,386 $2,719 
Estimated future recoveries144 148 
Net cost reports and settlements receivable and valuation allowances47 
Accounts receivable, net 
$2,536 $2,914 
Schedule of Location of Assets and Liabilities
The following table presents the amount and classification of assets and liabilities in the accompanying Consolidated Balance Sheets related to California’s provider fee program:
December 31,
 20242023
Assets:
Other current assets$334 $329 
Investments and other assets$274 $334 
Liabilities:
Other current liabilities$126 $172 
Other long-term liabilities$102 $135 
Schedule of Estimated Costs for Charity Care and Self-Pay Patients
The following table presents our estimated costs (based on selected operating expenses, which include salaries, wages and benefits, supplies and other operating expenses) of caring for our uninsured and charity patients:
 Years Ended December 31,
 202420232022
Estimated costs for:   
Uninsured patients$535 $499 $537 
Charity care patients82 110 83 
Total$617 $609 $620 
v3.25.0.1
CONTRACT BALANCES (Tables)
12 Months Ended
Dec. 31, 2024
Revenue from Contract with Customer [Abstract]  
Schedule of Opening and Closing Balances of Contracts Assets and Liabilities
The opening and closing balances of our Hospital Operations segment’s receivables, contract assets, and current and long‑term contract liabilities were as follows:
ReceivablesContract Assets –
Unbilled Revenue
Contract Liabilities –
Current
Deferred Revenue
Contract Liabilities –
Long-Term
Deferred Revenue
December 31, 2023$21 $208 $59 $12 
December 31, 202428 190 80 13 
Increase (decrease)$7 $(18)$21 $1 
December 31, 2022$37 $200 $110 $13 
December 31, 202321 208 59 12 
Increase (decrease)$(16)$8 $(51)$(1)
v3.25.0.1
DISPOSITION OF ASSETS AND LIABILITIES (Tables)
12 Months Ended
Dec. 31, 2024
Discontinued Operations and Disposal Groups [Abstract]  
Schedule of Assets and Liabilities Classified As Held for Sale
Assets and liabilities classified as held for sale at December 31, 2024 were comprised of the following:
Current assets$
Other intangible assets16 
Current liabilities(13)
Net assets held for sale$8 
The following table presents amounts included in income before income taxes related to a significant component of our business that was recently disposed of:
 Years Ended December 31,
 202420232022
SC Hospitals (includes a $1.677 billion gain on sale in 2024)
$1,687 $130 $127 
v3.25.0.1
LEASES (Tables)
12 Months Ended
Dec. 31, 2024
Leases [Abstract]  
Schedule of Supplemental Balance Sheet Information Related To Leases
The following table presents the components of our right‑of‑use assets and liabilities related to leases and their classification in our Consolidated Balance Sheets:
December 31,
Component of Lease BalancesClassification in Consolidated Balance Sheets20242023
Assets:  
Operating lease assetsInvestments and other assets$1,037 $1,083 
Finance lease assetsProperty and equipment, at cost, less accumulated depreciation and amortization454 253 
Total leased assets$1,491 $1,336 
Liabilities:
Operating lease liabilities:
CurrentOther current liabilities$204 $204 
Long-termOther long-term liabilities950 1,007 
Total operating lease liabilities1,154 1,211 
Finance lease liabilities:
CurrentCurrent portion of long-term debt54 84 
Long-termLong-term debt, net of current portion390 120 
Total finance lease liabilities444 204 
Total lease liabilities$1,598 $1,415 
Schedule of Additional Information Related to Lease Expense, Terms and Discount Rates, and Cash Flow Information
The following table presents the components of our lease expense and their classification in our consolidated statements of operations:
Component of Lease ExpenseClassification in Consolidated Statements of OperationsYears Ended December 31,
202420232022
Operating lease expenseOther operating expenses, net$257 $259 $262 
Finance lease expense:
Amortization of leased assetsDepreciation and amortization49 55 58 
Interest on lease liabilitiesInterest expense
Total finance lease expense56 63 66 
Variable and short term-lease expenseOther operating expenses, net160 159 150 
Total lease expense$473 $481 $478 
The weighted‑average lease terms and discount rates for operating and finance leases are presented in the following table:
Years Ended December 31,
202420232022
Weighted-average remaining lease term (years):
Operating leases6.87.68.0
Finance leases24.66.05.5
Weighted-average discount rate:
Operating leases5.2 %5.0 %4.8 %
Finance leases6.5 %6.5 %5.9 %
Cash flow and other information related to leases is included in the following table:
Years Ended December 31,
202420232022
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash outflows from operating leases$252 $258 $250 
Operating cash outflows from finance leases$10 $13 $14 
Financing cash outflows from finance leases$87 $107 $118 
Right-of-use assets obtained in exchange for lease obligations:
Operating leases$292 $168 $341 
Finance leases$363 $55 $97 
Schedule of Operating Lease Liability Maturity
Future maturities of lease liabilities at December 31, 2024 are presented in the following table:
Operating LeasesFinance LeasesTotal
2025$261 $63 $324 
2026230 38 268 
2027203 116 319 
2028168 26 194 
2029133 25 158 
Later years397 547 944 
Total lease payments1,392 815 2,207 
Less: Imputed interest238 371 609 
Total lease obligations1,154 444 1,598 
Less: Current obligations204 54 258 
Long-term lease obligations$950 $390 $1,340 
Schedule of Finance Lease Liability Maturity
Future maturities of lease liabilities at December 31, 2024 are presented in the following table:
Operating LeasesFinance LeasesTotal
2025$261 $63 $324 
2026230 38 268 
2027203 116 319 
2028168 26 194 
2029133 25 158 
Later years397 547 944 
Total lease payments1,392 815 2,207 
Less: Imputed interest238 371 609 
Total lease obligations1,154 444 1,598 
Less: Current obligations204 54 258 
Long-term lease obligations$950 $390 $1,340 
v3.25.0.1
LONG-TERM DEBT (Tables)
12 Months Ended
Dec. 31, 2024
Long-Term Debt and Lease Obligation [Abstract]  
Schedule of Long-Term Debt
The table below presents our long‑term debt included in the accompanying Consolidated Balance Sheets:
December 31,
 20242023
Senior unsecured notes:  
6.125% due 2028
$2,500 $2,500 
6.875% due 2031
362 362 
Senior secured first lien notes:  
4.875% due 2026
— 2,100 
5.125% due 2027
1,500 1,500 
4.625% due 2028
600 600 
4.250% due 2029
1,400 1,400 
4.375% due 2030
1,450 1,450 
6.125% due 2030
2,000 2,000 
6.750% due 2031
1,350 1,350 
Senior secured second lien notes:
6.250% due 2027
1,500 1,500 
Finance leases, mortgages and other notes605 361 
Unamortized issue costs and note discounts(94)(121)
Total long-term debt13,173 15,002 
Less: Current portion92 120 
Long-term debt, net of current portion$13,081 $14,882 
Schedule of Future Long Term Debt Maturities
Future long‑term debt maturities, including finance lease obligations were as follows as of December 31, 2024:
  Years Ending December 31,Later Years
 Total20252026202720282029
Long-term debt, including finance lease obligations$13,267 $92 $69 $3,096 $3,135 $1,418 $5,457 
v3.25.0.1
EMPLOYEE BENEFIT PLANS (Tables)
12 Months Ended
Dec. 31, 2024
Share-Based Payment Arrangement [Abstract]  
Schedule of Stock Option Activity
The following table presents information about our stock option activity during the years ended December 31, 2024, 2023 and 2022:
 Number of OptionsWtd. Avg.
Exercise Price
Per Share
Aggregate
Intrinsic Value
Wtd. Avg.
Remaining
Contractual Life
   (In Millions) 
Outstanding at December 31, 2021520,998 $23.90   
Exercised(60,051)$28.26   
Outstanding at December 31, 2022460,947 $23.33   
Exercised(76,507)$26.07   
Outstanding at December 31, 2023384,440 $22.79   
Exercised(197,943)$21.86   
Outstanding at December 31, 2024186,497 $23.76 $19 3.4 years
Schedule of Information About Stock Options by Range of Exercise Prices
The following table presents additional information about our outstanding stock options at December 31, 2024:
 Options Outstanding and Exercisable
Range of Exercise Prices Number of
Options
Wtd. Avg.
Remaining
Contractual Life
Wtd. Avg.
Exercise Price
Per Share
$18.99 to $20.609
119,285 3.0 years$20.35 
$20.61 to $35.430
67,212 4.0 years$29.82 
 186,497 3.4 years$23.76 
Schedule of Restricted Stock Unit Activity
The following table presents information about our RSU activity during the years ended December 31, 2024, 2023 and 2022:
 Number of RSUsWtd. Avg. Grant Date Fair
Value Per RSU
Unvested at December 31, 20212,171,202 $40.51 
Granted641,205 $80.79 
Vested(1,187,384)$37.18 
Forfeited(104,605)$53.58 
Unvested at December 31, 20221,520,418 $66.36 
Granted759,590 $60.88 
Performance-based adjustment185,901 $48.97 
Vested(954,401)$48.75 
Forfeited(90,445)$64.61 
Unvested at December 31, 20231,421,063 $66.46 
Granted573,033 $94.70 
Performance-based adjustment205,075 $66.51 
Vested(684,268)$65.64 
Forfeited(32,904)$80.91 
Unvested at December 31, 20241,481,999 $83.84 
The table below presents information about the time-based RSUs granted during the periods indicated:
No. of
RSUs Granted
Vesting Terms
Granted during the year ended December 31, 2024:
263,714
RSUs will vest ratably over a three‑year period from the grant date
11,980
RSUs granted to our non-employee directors for the 2024-25 board service year, which will vest on the first anniversary of the grant date
Granted during the year ended December 31, 2023:
309,282
RSUs will vest ratably over a three‑year period from the grant date
42,626
RSUs will vest on the fifth anniversary of the grant date
42,100
RSUs granted to our non-employee directors for the 2023-24 board service year, which vested immediately
33,586
RSUs that were scheduled to vest, and did vest, in December 2023
20,707
RSUs will vest upon the relocation of one of our executive officers
2,007
RSUs will vest on the third anniversary of the grant date
Granted during the year ended December 31, 2022:
237,381
RSUs will vest ratably over a three‑year period from the grant date
53,716
RSUs were scheduled to vest ratably over 11 quarterly periods
35,482
RSUs granted to our non-employee directors for the 2022-23 board service year, which vested immediately
9,215
RSUs will vest ratably over a four-year period from the grant date
7,325
RSUs granted to a non-executive member of the board of directors for his service as chairman of the board; award vested in December 2023
6,170
RSUs will vest evenly on the third and fourth anniversaries of the grant date
4,608
RSUs that vested on the second anniversary of the grant date in June 2024
The table below presents information about the performance-based RSUs granted during the periods indicated:
No. of
RSUs Granted
Performance PeriodPotential Vesting Range
Vesting TermsMinimumMaximum
Granted during the year ended December 31, 2024:
291,734
RSUs will vest on the third anniversary of the grant date
2024 to 2026— %250 %
5,605
RSUs will vest on the third anniversary of the grant date
2024 to 2026— %150 %
Granted during the year ended December 31, 2023:
301,562RSUs will vest on the third anniversary of the grant date2023 to 2025— %225 %
7,720RSUs will vest on the third anniversary of the grant date2023 to 2025— %150 %
Granted during the year ended December 31, 2022:
273,599RSUs will vest on the third anniversary of the grant date2022 to 2024— %200 %
13,709RSUs will vest on the third anniversary of the grant date2022 to 2024— %150 %
The following table presents information about RSU activity under the USPI Management Equity Plan during the years ended December 31, 2024, 2023 and 2022:
Number of RSUsWtd. Avg. Grant Date Fair
Value Per RSU
Unvested at December 31, 20211,494,882 $34.13 
Vested(369,691)$34.13 
Forfeited(202,351)$34.13 
Unvested at December 31, 2022922,840 $34.13 
Vested(303,171)$34.13 
Forfeited(11,685)$34.13 
Unvested at December 31, 2023607,984 $34.13 
Vested(598,846)$34.13 
Forfeited(1,997)$34.13 
Cancelled(7,141)$34.13 
Unvested at December 31, 2024 $34.13 
Schedule of Share-based Payment Award, Awards Other Than Options, Valuation Assumptions Significant inputs used in our valuation of these RSUs included the following:
Years Ended December 31,
202420232022
Expected volatility
34.9% - 52.1%
53.6% - 65.6%
39.6% - 68.1%
Risk-free interest rate
4.4% - 4.9%
4.2% - 4.8%
1.0% - 1.7%
Schedule of Employee Stock Purchase Plan Activity
We issued the following numbers of shares under our employee stock purchase plan:
 Years Ended December 31, 
 202420232022
Number of shares (in thousands)33 69 98 
Weighted average price$121.76 $65.62 $54.19 
Schedule of Reconciliation of Funded Status of Plans, the Amounts included in the Consolidated Balance Sheets and Assumptions Used for Projected Benefit Obligations
The following tables summarize the balance sheet impact, as well as the benefit obligations, funded status and rate assumptions associated with the SERPs and the DMC Pension Plan based on actuarial valuations prepared:
 December 31,
 20242023
Reconciliation of funded status of plans and the amounts included in the Consolidated Balance Sheets:  
Projected benefit obligations(1)
  
Beginning obligations$(951)$(1,002)
Interest cost(49)(53)
Actuarial gain (loss)22 (15)
Benefits paid83 84 
Annuity purchase— 36 
Special termination benefit costs— (1)
Ending obligations(895)(951)
Fair value of plans assets  
Beginning plan assets592 648 
Gain (loss) on plan assets(3)41 
Employer contribution42 — 
Benefits paid(58)(61)
Annuity purchase— (36)
Ending plan assets573 592 
Funded status of plans$(322)$(359)
Amounts recognized in the Consolidated Balance Sheets consist of:  
Other current liability$(24)$(24)
Other long-term liability$(298)$(335)
Accumulated other comprehensive loss$225 $224 
SERP Assumptions:  
Discount rate5.75 %5.50 %
Compensation increase rate3.00 %3.00 %
Measurement dateDecember 31, 2024December 31, 2023
DMC Pension Plan Assumptions:  
Discount rate5.69 %5.25 %
Compensation increase rateFrozenFrozen
Measurement dateDecember 31, 2024December 31, 2023
(1)The accumulated benefit obligation at December 31, 2024 and 2023 was approximately $895 million and $951 million, respectively.
Schedule of Components of Net Benefit Costs and Assumptions Used for Net Periodic Benefit Costs
The components of net periodic benefit costs and related assumptions are as follows:
 Years Ended December 31,
 202420232022
Interest costs$49 $53 $37 
Expected return on plan assets(29)(36)(42)
Amortization of net actuarial loss
Special termination benefit costs— — 
Net periodic benefit cost$28 $25 $4 
SERP Assumptions:   
Discount rate5.50 %5.75 %3.00 %
Compensation increase rate3.00 %3.00 %3.00 %
Measurement dateJanuary 1, 2024January 1, 2023January 1, 2022
Census dateJanuary 1, 2024January 1, 2023January 1, 2022
DMC Pension Plan Assumptions:   
Discount rate5.25 %5.51 %2.89 %
Long-term rate of return on assets5.00 %5.75 %5.00 %
Compensation increase rateFrozenFrozenFrozen
Measurement dateJanuary 1, 2024January 1, 2023January 1, 2022
Census dateJanuary 1, 2024January 1, 2023January 1, 2022
Schedule of Weighted-Average Asset Allocations by Asset Category
The weighted‑average asset allocations by asset category as of December 31, 2024, were as follows:
TargetActual
Cash and cash equivalents— %%
Equity securities15 %12 %
Debt securities70 %66 %
Alternative investments15 %19 %
Schedule of DMC Pension Plan Assets Measured at Fair Value on a Recurring Basis Aggregated by the Level in the Fair Value Hierarchy
The following tables present the DMC Pension Plan assets measured at fair value on a recurring basis as of December 31, 2024 and 2023, aggregated by the level in the fair value hierarchy within which those measurements are determined:
TotalLevel 1Level 2Level 3
As of December 31, 2024:
Cash and cash equivalents$22 $22 $— $— 
Equity securities66 66 — — 
Fixed income funds376 376 — — 
Alternative investments:
Private equity securities106 — — 106 
Hedge funds— — 
 $573 $464 $ $109 
As of December 31, 2023:
Cash and cash equivalents$$$— $— 
Equity securities39 39 — — 
Fixed income funds442 442 — — 
Alternative investments:
Private equity securities97 — — 97 
Hedge funds— — 
$592 $487 $ $105 
Schedule of Estimated Future Benefit Payments
The following table presents the estimated future benefit payments to be made from the SERPs and the DMC Pension Plan, a portion of which will be funded from plan assets, for the next five years and in the aggregate for the five years thereafter:
  Years Ending December 31, Five Years Thereafter
 Total20252026202720282029
Estimated benefit payments$775 $84 $83 $83 $81 $80 $364 
v3.25.0.1
PROPERTY AND EQUIPMENT (Tables)
12 Months Ended
Dec. 31, 2024
Property, Plant and Equipment [Abstract]  
Schedule of Components of Property and Equipment
The principal components of property and equipment are shown in the table below:
 December 31,
 20242023
Land$539 $625 
Buildings and improvements6,130 6,692 
Construction in progress238 269 
Equipment4,399 4,750 
Finance lease assets552 378 
 11,858 12,714 
Accumulated depreciation and amortization(5,809)(6,478)
Net property and equipment$6,049 $6,236 
v3.25.0.1
GOODWILL AND OTHER INTANGIBLE ASSETS (Tables)
12 Months Ended
Dec. 31, 2024
Goodwill and Intangible Assets Disclosure [Abstract]  
Schedule of Changes in the Carrying Amount of Goodwill
The following table presents information on changes in the carrying amount of goodwill for each of our segments:
December 31,
 20242023
Hospital Operations  
Goodwill at beginning of period, net of accumulated impairment losses$3,119 $3,411 
Goodwill acquired during the year, including purchase price allocation adjustments42 133 
Goodwill related to assets held for sale and disposed(464)(425)
Goodwill at end of period, net of accumulated impairment losses$2,697 $3,119 
Ambulatory Care
Goodwill at beginning of period$7,188 $6,712 
Goodwill acquired during the year, including purchase price allocation adjustments927 493 
Goodwill related to assets held for sale and disposed or deconsolidated facilities(121)(17)
Goodwill at end of period$7,994 $7,188 
Schedule of Other Intangible Assets
The following table presents information regarding other intangible assets, which were included in the accompanying Consolidated Balance Sheets:
 Gross
Carrying
Amount
Accumulated
Amortization
Net Book
Value
At December 31, 2024:   
Other intangible assets with finite useful lives:
Capitalized software costs$1,469 $(1,075)$394 
Contracts241 (135)106 
Other96 (78)18 
Other intangible assets with finite lives1,806 (1,288)518 
Other intangible assets with indefinite useful lives:
Trade names105 — 105 
Contracts769 — 769 
Other— 
Other intangible assets with indefinite lives879 — 879 
Total other intangible assets, net$2,685 $(1,288)$1,397 
At December 31, 2023:
Other intangible assets with finite useful lives:
Capitalized software costs$1,712 $(1,205)$507 
Contracts294 (164)130 
Other91 (78)13 
Other intangible assets with finite lives2,097 (1,447)650 
Other intangible assets with indefinite useful lives:
Trade names105 — 105 
Contracts609 — 609 
Other— 
Other intangible assets with indefinite lives718 — 718 
Total other intangible assets, net$2,815 $(1,447)$1,368 
Schedule of Estimated Future Amortization of Intangibles with Finite Useful Lives
Estimated future amortization of intangible assets with finite useful lives at December 31, 2024 was as follows:
 TotalYears Ending December 31,Later Years
 20252026202720282029
Amortization of intangible assets$518 $116 $99 $86 $78 $45 $94 
v3.25.0.1
OTHER ASSETS (Tables)
12 Months Ended
Dec. 31, 2024
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]  
Schedule of Other Current Assets
The principal components of other current assets in the accompanying Consolidated Balance Sheets were as follows:
December 31,
 20242023
Prepaid expenses$368 $391 
Contract assets190 208 
California provider fee program receivables334 329 
Receivables from other government programs326 282 
Guarantees194 274 
Non-patient receivables229 260 
Other119 95 
Total other current assets$1,760 $1,839 
Schedule of Investments and Other Assets
The principal components of investments and other assets in the accompanying Consolidated Balance Sheets were as follows:
 December 31,
 20242023
Marketable securities$50 $48 
Equity investments in unconsolidated healthcare entities1,482 1,512 
Total investments1,532 1,560 
Cash surrender value of life insurance policies48 43 
Long-term deposits51 50 
California provider fee program receivables274 334 
Operating lease assets1,037 1,083 
Other long-term receivables and other assets95 87 
Total investments and other assets$3,037 $3,157 
v3.25.0.1
ACCUMULATED OTHER COMPREHENSIVE LOSS (Tables)
12 Months Ended
Dec. 31, 2024
Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract]  
Schedule of Accumulated Other Comprehensive Loss
The table below presents our accumulated other comprehensive loss by component:
 December 31,
 20242023
Adjustments for defined benefit plans$(181)$(180)
Unrealized gains on investments— (1)
Foreign currency translation adjustments and other— 
Accumulated other comprehensive loss$(180)$(181)
v3.25.0.1
NET OPERATING REVENUES - (Tables)
12 Months Ended
Dec. 31, 2024
Revenue from Contract with Customer [Abstract]  
Schedule of Sources of Net Operating Revenues Less Provisions for Doubtful Accounts and Implicit Price Concessions
The table below presents our sources of net operating revenues:
Years Ended December 31,
202420232022
Hospital Operations:
Net patient service revenues from hospitals and related outpatient facilities:
Medicare$2,132 $2,383 $2,369 
Medicaid1,439 1,233 1,069 
Managed care9,809 10,248 9,607 
Uninsured64 96 141 
Indemnity and other522 590 661 
Total13,966 14,550 13,847 
Other revenues(1)
2,165 2,133 2,079 
Total Hospital Operations16,131 16,683 15,926 
Ambulatory Care4,534 3,865 3,248 
Net operating revenues$20,665 $20,548 $19,174 
(1)Primarily revenue from physician practices and revenue cycle management.
The following table presents the composition of net operating revenues for our Ambulatory Care segment:
Years Ended December 31,
202420232022
Net patient service revenues
$4,356 $3,713 $3,115 
Management fees148 123 110 
Revenue from other sources30 29 23 
Net operating revenues$4,534 $3,865 $3,248 
Schedule of Revenue Expected to be Recognized in the Future Related to Performance Obligations
The following table includes revenue from revenue cycle management services that is expected to be recognized in the future related to performance obligations that are unsatisfied, or partially unsatisfied, at the end of the reporting period:
  Years Ending December 31,Later Years
 Total20252026202720282029
Performance obligations$5,644 $720 $717 $716 $715 $715 $2,061 
v3.25.0.1
CLAIMS AND LAWSUITS (Tables)
12 Months Ended
Dec. 31, 2024
Commitments and Contingencies Disclosure [Abstract]  
Schedule of Reconciliations Of Legal Settlements And Related Costs
The following table presents reconciliations of the beginning and ending liability balances in connection with legal settlements and related costs:
 Balances at
Beginning
of Period
Litigation and
Investigation
Costs
Cash
Payments
OtherBalances at
End of
Period
Year Ended December 31, 2024$40 $35 $(56)$$20 
Year Ended December 31, 2023$51 $47 $(59)$$40 
Year Ended December 31, 2022$78 $70 $(100)$$51 
v3.25.0.1
REDEEMABLE NONCONTROLLING INTERESTS IN EQUITY OF CONSOLIDATED SUBSIDIARIES (Tables)
12 Months Ended
Dec. 31, 2024
Noncontrolling Interest [Abstract]  
Schedule of Changes in Redeemable Noncontrolling Interests in Equity of Consolidated Subsidiaries
The following table presents the changes in redeemable noncontrolling interests in equity of consolidated subsidiaries:
 Years Ended December 31,
 20242023
Balances at beginning of period 
$2,391 $2,149 
Net income473 366 
Distributions paid to noncontrolling interests(369)(305)
Accretion of redeemable noncontrolling interests— 
Purchases and sales of businesses and noncontrolling interests, net227 181 
Balances at end of period 
$2,727 $2,391 
The following tables present the composition by segment of our redeemable noncontrolling interests balances, as well as our net income available to redeemable noncontrolling interests:
December 31,
 20242023
Hospital Operations$800 $860 
Ambulatory Care1,927 1,531 
Redeemable noncontrolling interests$2,727 $2,391 
 Years Ended December 31,
 202420232022
Hospital Operations$100 $84 $100 
Ambulatory Care373 282 248 
Net income available to redeemable noncontrolling interests$473 $366 $348 
v3.25.0.1
INCOME TAXES (Tables)
12 Months Ended
Dec. 31, 2024
Income Tax Disclosure [Abstract]  
Schedule of Provision for Income Taxes For Continuing Operations
The provision for income taxes for the years ended December 31, 2024, 2023 and 2022 consisted of the following:
 Years Ended December 31,
 202420232022
Current tax expense:   
Federal$926 $208 $78 
State361 46 57 
 1,287 254 135 
Deferred tax expense (benefit):   
Federal(92)55 174 
State(11)(3)35 
 (103)52 209 
 $1,184 $306 $344 
Schedule of Reconciliation Between Reported Income Tax Expense (Benefit) and Income Taxes Calculated by the Statutory Federal Income Tax Rate
A reconciliation between the amount of reported income tax expense and the amount computed by multiplying income before income taxes by the statutory federal tax rate is presented below. Foreign pre-tax loss was $3 million for both of the years ended December 31, 2024 and 2023, and $8 million for the year ended December 31, 2022.
 Years Ended December 31,
 202420232022
Tax expense at statutory federal rate of 21%$1,102 $340 $282 
State income taxes, net of federal income tax benefit288 70 64 
Tax benefit attributable to noncontrolling interests(181)(147)(122)
Nondeductible goodwill161 — 
Nondeductible executive compensation10 
Impact of change in state filing method, net of change in unrecognized tax benefit— (20)— 
Stock-based compensation tax benefit(9)(2)(6)
Changes in valuation allowance(182)71 120 
Prior-year provision to return adjustments and other changes in deferred taxes(1)(9)(12)
Other items(1)(3)
Income tax expense$1,184 $306 $344 
Schedule of Components of Deferred Tax Assets and Liabilities, Including Any Valuation Allowance The following table presents those significant components of our deferred tax assets and liabilities, including any valuation allowance:
 December 31, 2024December 31, 2023
 AssetsLiabilitiesAssetsLiabilities
Depreciation and fixed-asset differences$— $373 $— $430 
Reserves related to restructuring charges— — 
Receivables (doubtful accounts and adjustments)245 — 222 — 
Accruals for retained insurance risks253 — 232 — 
Intangible assets— 504 — 429 
Other long-term liabilities34 — 32 — 
Benefit plans235 — 233 — 
Other accrued liabilities50 — 20 — 
Investments and other assets— 160 — 119 
Interest expense limitation57 — 206 — 
Net operating loss carryforwards122 — 71 — 
Stock-based compensation13 — 13 — 
Right-of-use lease assets and obligations123 107 129 111 
Other items19 — 80 
 1,155 1,144 1,168 1,169 
Valuation allowance(158)(248)— 
 $997 $1,144 $920 $1,169 
Schedule of Reconciliation of the Deferred Tax Assets and Liabilities and the Corresponding Amounts Reported in the Accompanying Consolidated Balance Sheets
Below is a reconciliation of the deferred tax assets and liabilities and the corresponding amounts reported in the accompanying Consolidated Balance Sheets:
 December 31,
 20242023
Deferred income tax assets$80 $77 
Deferred tax liabilities(227)(326)
Net deferred tax liability$(147)$(249)
Schedule of Changes in Unrecognized Tax Benefits That Have Impacted Deferred Tax Assets and Liabilities
The following table presents the total changes in unrecognized tax benefits during the years ended December 31, 2024, 2023 and 2022:
Balance at December 31, 2021$34 
Reductions due to a lapse of statute of limitations— 
Balance at December 31, 202234 
Increases due to tax positions taken in prior periods31 
Reductions due to a lapse of statute of limitations(1)
Balance at December 31, 202364 
Increases due to tax positions taken in prior periods10 
Reductions due to settlements with taxing authorities(3)
Balance at December 31, 2024$71 
v3.25.0.1
EARNINGS PER COMMON SHARE (Tables)
12 Months Ended
Dec. 31, 2024
Earnings Per Share [Abstract]  
Schedule of Reconciliation of Numerators and Denominators of our Basic and Diluted Earnings Per Common Share
The following table reconciles the numerators and denominators of our basic and diluted earnings per common share calculations. Net income available to our common shareholders is expressed in millions and weighted average shares are expressed in thousands.
 Net Income Available to Common Shareholders (Numerator)Wtd. Avg. Shares
(Denominator)
Per-Share
Amount
Year Ended December 31, 2024   
Net income available to Tenet Healthcare Corporation common shareholders for basic earnings per share$3,200 96,904 $33.02 
Effect of dilutive instruments977 (0.32)
Net income available to Tenet Healthcare Corporation common shareholders for diluted earnings per share$3,201 97,881 $32.70 
Year Ended December 31, 2023   
Net income available to Tenet Healthcare Corporation common shareholders for basic earnings per share$611 101,639 $6.01 
Effect of dilutive instruments(13)3,161 (0.30)
Net income available to Tenet Healthcare Corporation common shareholders for diluted earnings per share$598 104,800 $5.71 
Year Ended December 31, 2022   
Net income available to Tenet Healthcare Corporation common shareholders for basic earnings per share$410 106,929 $3.84 
Effect of dilutive instruments3,587 (0.05)
Net income available to Tenet Healthcare Corporation common shareholders for diluted earnings per share$418 110,516 $3.79 
v3.25.0.1
FAIR VALUE MEASUREMENTS (Tables)
12 Months Ended
Dec. 31, 2024
Fair Value Disclosures [Abstract]  
Schedule of Assets and Liabilities Measured at Fair Value on a Non-Recurring Basis
Our non‑financial assets and liabilities not permitted or required to be measured at fair value on a recurring basis typically relate to long-lived assets held and used, long-lived assets held for sale and goodwill. The following table presents information about assets measured at fair value on a non-recurring basis and indicates the fair value hierarchy of the valuation techniques we utilized to determine such fair values:
 TotalQuoted Prices
in Active
Markets for
Identical Assets
(Level 1)
Significant Other
Observable Inputs
(Level 2)
Significant
Unobservable
Inputs
(Level 3)
December 31, 2024
Long-lived assets held for sale$21 $— $21 $— 
December 31, 2023
Long-lived assets held for sale$775 $— $775 $— 
v3.25.0.1
ACQUISITIONS (Tables)
12 Months Ended
Dec. 31, 2024
Business Combination, Asset Acquisition, and Joint Venture Formation [Abstract]  
Schedule of Preliminary Purchase Price Allocation
The table below presents the preliminary or final purchase price allocations for acquisitions made during the years ended December 31, 2024, 2023 and 2022. Due to their increased significance, long‑term lease operating assets, current portion of long‑term lease liabilities and long-term operating lease liabilities are presented separately in the table below. During the years ended December 31, 2023 and 2022, these items were presented in other long-term assets, current liabilities and other long-term liabilities, respectively.
Years Ended December 31,
 202420232022
Current assets$47 $34 $36 
Property and equipment62 28 54 
Other intangible assets162 
Goodwill951 644 860 
Long-term operating lease assets108 18 101 
Other long-term assets14 — 
Previously held investments in unconsolidated affiliates(25)(99)(207)
Current liabilities(24)(33)(29)
Current portion of long-term lease liabilities(17)(3)(12)
Long-term operating lease liabilities(96)(10)(89)
Other long-term liabilities(55)(27)(29)
Redeemable noncontrolling interests in equity of consolidated subsidiaries(458)(229)(180)
Noncontrolling interests(69)(102)(273)
Cash paid, net of cash acquired(561)(224)(234)
Gains on consolidations$27 $16 $ 
v3.25.0.1
SEGMENT INFORMATION (Tables)
12 Months Ended
Dec. 31, 2024
Segment Reporting [Abstract]  
Schedule of Reconciliation of Assets by Reportable Segment to Consolidated Assets
The following tables present amounts for each of our reportable segments and the reconciling items necessary to agree to amounts reported in the accompanying Consolidated Balance Sheets and Consolidated Statements of Operations, as applicable. Grant income recognized from COVID-19 relief programs during the years ended December 31, 2024, 2023 and 2022 was included in net operating revenues in the respective tables below.
December 31,
 202420232022
Assets:  
Hospital Operations$16,722 $17,268 $16,599 
Ambulatory Care12,214 11,044 10,557 
Total 
$28,936 $28,312 $27,156 
Schedule of Reconciliation of Other Significant Reconciling Items From Segments to Consolidated
 Years Ended December 31,
 202420232022
Capital expenditures:   
Hospital Operations$845 $671 $687 
Ambulatory Care86 80 75 
Total 
$931 $751 $762 
Depreciation and amortization:   
Hospital Operations$684 $750 $729 
Ambulatory Care134 120 112 
Total 
$818 $870 $841 
Year Ended December 31, 2024
 Hospital OperationsAmbulatory CareTotal
Net operating revenues and grant income$16,141 $4,534 $20,675 
Equity in earnings of unconsolidated affiliates10 250 260 
Less:
Salaries, wages and benefits7,664 1,137 8,801 
Supplies2,460 1,187 3,647 
Other operating expenses, net3,842 650 4,492 
Adjusted EBITDA$2,185 $1,810 3,995 
Reconciliation of Adjusted EBITDA:
Depreciation and amortization(818)
Impairment and restructuring charges, and acquisition-related costs(102)
Litigation and investigation costs(35)
Interest expense(826)
Loss from early extinguishment of debt(8)
Other non-operating income, net126 
Gains on sales, consolidation and deconsolidation of facilities2,916 
Income before income taxes$5,248 
Year Ended December 31, 2023
 Hospital OperationsAmbulatory CareTotal
Net operating revenues and grant income$16,698 $3,866 $20,564 
Equity in earnings of unconsolidated affiliates10 218 228 
Less:
Salaries, wages and benefits8,182 964 9,146 
Supplies2,545 1,045 3,590 
Other operating expenses, net3,984 531 4,515 
Adjusted EBITDA$1,997 $1,544 3,541 
Reconciliation of Adjusted EBITDA:
Depreciation and amortization(870)
Impairment and restructuring charges, and acquisition-related costs(137)
Litigation and investigation costs(47)
Interest expense(901)
Loss from early extinguishment of debt(11)
Other non-operating income, net19 
Gains on sales, consolidation and deconsolidation of facilities23 
Income before income taxes$1,617 
Year Ended December 31, 2022
 Hospital OperationsAmbulatory CareTotal
Net operating revenues and grant income$16,116 $3,252 $19,368 
Equity in earnings of unconsolidated affiliates10 206 216 
Less:
Salaries, wages and benefits8,022 822 8,844 
Supplies2,402 871 3,273 
Other operating expenses, net3,560 438 3,998 
Adjusted EBITDA$2,142 $1,327 3,469 
Reconciliation of Adjusted EBITDA:
Depreciation and amortization(841)
Impairment and restructuring charges, and acquisition-related costs(226)
Litigation and investigation costs(70)
Interest expense(890)
Loss from early extinguishment of debt(109)
Other non-operating income, net11 
Gains on sales, consolidation and deconsolidation of facilities
Income before income taxes$1,345 
v3.25.0.1
SIGNIFICANT ACCOUNTING POLICIES - Description of Business (Details)
12 Months Ended
Dec. 31, 2024
healthcare_facility
hospital
Business Acquisition [Line Items]  
Number of acute care and specialty hospitals operated | hospital 49
Hospital Operations  
Business Acquisition [Line Items]  
Number of outpatient facilities operated | healthcare_facility 135
Ambulatory Care  
Business Acquisition [Line Items]  
Number of outpatient centers recorded using equity method | healthcare_facility 161
Ambulatory Care | United Surgical Partners International  
Business Acquisition [Line Items]  
Number of ambulatory surgery centers | hospital 518
Number of surgical hospitals operated by subsidiaries | hospital 25
Number of outpatient centers recorded using equity method | healthcare_facility 161
v3.25.0.1
SIGNIFICANT ACCOUNTING POLICIES - COVID-19 Pandemic (Details) - USD ($)
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Business Acquisition [Line Items]      
Cash payments $ 0 $ 10,000,000 $ 196,000,000
Deferred revenue 0 0  
Grant income $ 10,000,000 $ 16,000,000 $ 194,000,000
Government Assistance, Operating Income, Increase (Decrease), Statement of Income or Comprehensive Income [Extensible Enumeration] Grant income Grant income Grant income
Contract liabilities advance payments     $ 880,000,000
Contract liabilities $ 0 $ 0  
Accrued Compensation And Benefits      
Business Acquisition [Line Items]      
Deferred social security tax payments     $ 128,000,000
v3.25.0.1
SIGNIFICANT ACCOUNTING POLICIES - Net Operating Revenues (Details)
12 Months Ended
Dec. 31, 2024
Accounting Policies [Abstract]  
Cost report filing period after end of annual cost reporting period 5 months
Percentage of contract assets that meet the conditions for unconditional right to payment (percentage) 90.00%
v3.25.0.1
SIGNIFICANT ACCOUNTING POLICIES - Cash and Cash Equivalents (Details) - USD ($)
$ in Millions
1 Months Ended 12 Months Ended
Jun. 30, 2022
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Cash and Cash Equivalents        
Cash and cash equivalents   $ 3,019 $ 1,228  
Accrued property and equipment purchases for items received but not yet paid   127 154 $ 196
Accrued property and equipment purchases for items received but not yet paid, accounts payable   109 141 $ 191
United Surgical Partners International        
Cash and Cash Equivalents        
Purchase and sales of business and noncontrolling interest, net $ 365      
Loss from purchase of noncontrolling interests 23      
Baylor University Medical Center | United Surgical Partners International        
Cash and Cash Equivalents        
Share purchase agreement, payment for execution 11      
Debt instrument payment $ 377      
Baylor University Medical Center | United Surgical Partners International | Put Option        
Cash and Cash Equivalents        
Ownership percentage 5.00%      
Captive Insurance Subsidiaries        
Cash and Cash Equivalents        
Cash and cash equivalents   110 100  
Accounts Payable        
Cash and Cash Equivalents        
Book overdrafts classified as accounts payable   $ 143 $ 187  
v3.25.0.1
SIGNIFICANT ACCOUNTING POLICIES - Investments in Unconsolidated Affiliates (Details)
$ in Millions
12 Months Ended
Dec. 31, 2024
USD ($)
healthcare_facility
Dec. 31, 2023
USD ($)
Dec. 31, 2022
USD ($)
Schedule of Equity Method Investments [Line Items]      
Percentage of investee results reflected on date of acquisition 1    
Current assets $ 7,682 $ 7,167  
Current liabilities (4,310) (4,760)  
Noncontrolling interests (1,649) (1,509)  
Net operating revenues 20,665 20,548 $ 19,174
Net income 4,064 1,311 1,001
Equity in earnings of unconsolidated affiliates 260 228 216
Equity Method Investment, Nonconsolidated Investee or Group of Investees      
Schedule of Equity Method Investments [Line Items]      
Current assets 1,255 1,223 1,142
Noncurrent assets 1,358 1,355 1,356
Current liabilities (435) (456) (479)
Noncurrent liabilities (928) (917) (878)
Noncontrolling interests (699) (670) (644)
Net operating revenues 3,709 3,510 3,360
Net income 978 860 805
Net income attributable to the investees 483 484 453
Texas Health Ventures Group, LLC      
Schedule of Equity Method Investments [Line Items]      
Equity in earnings of unconsolidated affiliates $ 130 104 89
Ambulatory Care      
Schedule of Equity Method Investments [Line Items]      
Number of outpatient centers recorded not using equity method | healthcare_facility 382    
Number of outpatient centers recorded using equity method | healthcare_facility 161    
Number of out patient centers, ownership interest | healthcare_facility 543    
Net operating revenues $ 4,534 3,865 3,248
Equity in earnings of unconsolidated affiliates $ 250 $ 218 $ 206
v3.25.0.1
SIGNIFICANT ACCOUNTING POLICIES - Property and Equipment (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Buildings and improvements | Minimum      
Property and equipment      
Useful life 15 years    
Buildings and improvements | Maximum      
Property and equipment      
Useful life 40 years    
Equipment | Minimum      
Property and equipment      
Useful life 3 years    
Equipment | Maximum      
Property and equipment      
Useful life 15 years    
Newly Constructed Hospitals      
Property and equipment      
Useful life 50 years    
Construction in progress      
Property and equipment      
Interest costs capitalized related to construction projects $ 8 $ 9 $ 8
v3.25.0.1
SIGNIFICANT ACCOUNTING POLICIES - Leases (Details)
Dec. 31, 2024
renewal_option
Property and equipment  
Number of renewal options 1
Minimum  
Property and equipment  
Operating lease, renewal term 5 years
Maximum  
Property and equipment  
Operating lease, renewal term 10 years
Real estate | Minimum  
Property and equipment  
Operating lease, term of contract 5 years
Real estate | Maximum  
Property and equipment  
Operating lease, term of contract 10 years
Equipment  
Property and equipment  
Operating lease, term of contract 3 years
Equipment | Minimum  
Property and equipment  
Useful life 3 years
Equipment | Maximum  
Property and equipment  
Useful life 15 years
Medical Equipment  
Property and equipment  
Operating lease, term of contract 3 years
Medical Equipment | Minimum  
Property and equipment  
Useful life 5 years
Medical Equipment | Maximum  
Property and equipment  
Useful life 7 years
Computer And Telecommunication Equipment  
Property and equipment  
Useful life 15 years
v3.25.0.1
SIGNIFICANT ACCOUNTING POLICIES - Goodwill and Other Intangible Assets (Details) - Capitalized software costs
Dec. 31, 2024
Minimum  
Goodwill and Other Intangible Assets  
Estimated useful life 3 years
Maximum  
Goodwill and Other Intangible Assets  
Estimated useful life 15 years
v3.25.0.1
SIGNIFICANT ACCOUNTING POLICIES - Segment Reporting (Details)
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Accounting Policies [Abstract]      
Revenue generated by general hospitals 78.00% 81.00% 83.00%
v3.25.0.1
EQUITY - Noncontrolling Interests (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
Noncontrolling Interest [Line Items]        
Total nonredeemable noncontrolling interests $ 5,820 $ 3,117 $ 2,459 $ 2,054
Total net income available to noncontrolling interests 3,591 945 653  
Noncontrolling Interests        
Noncontrolling Interest [Line Items]        
Total nonredeemable noncontrolling interests 1,649 1,509 1,317 $ 1,026
Total net income available to noncontrolling interests 391 334 242  
Noncontrolling Interests | Hospital Operations        
Noncontrolling Interest [Line Items]        
Total nonredeemable noncontrolling interests 205 185    
Total net income available to noncontrolling interests 50 30 21  
Noncontrolling Interests | Ambulatory Care        
Noncontrolling Interest [Line Items]        
Total nonredeemable noncontrolling interests 1,444 1,324    
Total net income available to noncontrolling interests $ 341 $ 304 $ 221  
v3.25.0.1
EQUITY - Narrative (Details) - USD ($)
$ in Millions
Jul. 31, 2024
Oct. 31, 2022
2022 Share Repurchase Program    
Accumulated Other Comprehensive Income (Loss) [Line Items]    
Amount of common stock authorized to be repurchased   $ 1,000
2024 Share Repurchase Program    
Accumulated Other Comprehensive Income (Loss) [Line Items]    
Amount of common stock authorized to be repurchased $ 1,500  
v3.25.0.1
EQUITY - Share Repurchase Programs (Details) - USD ($)
$ / shares in Units, shares in Thousands, $ in Millions
1 Months Ended 2 Months Ended 12 Months Ended
Oct. 31, 2022
Dec. 31, 2024
Nov. 30, 2024
Oct. 31, 2024
Sep. 30, 2024
Aug. 31, 2024
Jul. 31, 2024
Jul. 31, 2024
Jun. 30, 2024
May 31, 2024
Apr. 30, 2024
Mar. 31, 2024
Feb. 29, 2024
Jan. 31, 2024
Dec. 31, 2023
Nov. 30, 2023
Oct. 31, 2023
Sep. 30, 2023
Aug. 31, 2023
Jul. 31, 2023
Jun. 30, 2023
May 31, 2023
Apr. 30, 2023
Mar. 31, 2023
Feb. 28, 2023
Jan. 31, 2023
Dec. 31, 2022
Nov. 30, 2022
Dec. 31, 2022
Dec. 31, 2024
Dec. 31, 2023
2022 Share Repurchase Program                                                              
Equity, Class of Treasury Stock [Line Items]                                                              
Total Number of Shares Purchased (in shares) 1,800 0 0 0 0 0   0 1,990 0 0 2,811 0 0 644 982 0 0 0 0 0 580 0 906 0 0 0 4,089 5,889 4,801 3,112
Average Price Paid per Share (in dollars per shares) $ 41.81 $ 0 $ 0 $ 0 $ 0 $ 0   $ 0 $ 135.85 $ 0 $ 0 $ 98.86 $ 0 $ 0 $ 68.53 $ 67.12 $ 0 $ 0 $ 0 $ 0 $ 0 $ 69.17 $ 0 $ 55.03 $ 0 $ 0 $ 0 $ 42.74 $ 42.45 $ 114.19 $ 64.27
Maximum Dollar Value of Shares That May Yet be Purchased Under the Program $ 925 $ 2 $ 2 $ 2 $ 2 $ 2 $ 2 $ 2 $ 2 $ 272 $ 272 $ 272 $ 550 $ 550 $ 550 $ 594 $ 660 $ 660 $ 660 $ 660 $ 660 $ 660 $ 700 $ 700 $ 750 $ 750 $ 750 $ 750 $ 750 $ 2 $ 550
2024 Share Repurchase Program                                                              
Equity, Class of Treasury Stock [Line Items]                                                              
Total Number of Shares Purchased (in shares)   0 0 0 795 0 0                                             795  
Average Price Paid per Share (in dollars per shares)   $ 0 $ 0 $ 0 $ 155.95 $ 0 $ 0                                             $ 155.95  
Maximum Dollar Value of Shares That May Yet be Purchased Under the Program   $ 1,376 $ 1,376 $ 1,376 $ 1,376 $ 1,500 $ 1,500 $ 1,500                                           $ 1,376  
v3.25.0.1
ACCOUNTS RECEIVABLE - Schedule of Components of Accounts Receivable (Details) - USD ($)
$ in Millions
Dec. 31, 2024
Dec. 31, 2023
Accounts Receivable Additional Disclosures [Abstract]    
Patient accounts receivable $ 2,386 $ 2,719
Estimated future recoveries 144 148
Net cost reports and settlements receivable and valuation allowances 6 47
Accounts receivable, net  $ 2,536 $ 2,914
v3.25.0.1
ACCOUNTS RECEIVABLE - Schedule of Location of Assets and Liabilities (Details) - USD ($)
$ in Millions
Dec. 31, 2024
Dec. 31, 2023
Assets:    
Other current assets $ 2,536 $ 2,914
California provider fee program receivables 274 334
Liabilities:    
Other current liabilities 1,294 1,408
California's Provider Fee Program    
Assets:    
Other current assets 334 329
California provider fee program receivables 274 334
Liabilities:    
Other current liabilities 126 172
Other long-term liabilities $ 102 $ 135
v3.25.0.1
ACCOUNTS RECEIVABLE - Schedule of Estimated Costs for Charity Care and Self-Pay Patients (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Accounts receivable and allowance for doubtful accounts      
Estimated costs of caring $ 617 $ 609 $ 620
Uninsured patients      
Accounts receivable and allowance for doubtful accounts      
Estimated costs of caring 535 499 537
Charity care patients      
Accounts receivable and allowance for doubtful accounts      
Estimated costs of caring $ 82 $ 110 $ 83
v3.25.0.1
CONTRACT BALANCES - Hospital Operations and Ambulatory Care Segments (Details) - USD ($)
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Contract Assets – Unbilled Revenue    
Balance at beginning of period $ 208,000,000  
Balance at end of period 190,000,000 $ 208,000,000
Contract Liabilities – Current Deferred Revenue    
Balance at beginning of period 0  
Balance at end of period 0 0
Hospital Operations    
Receivables    
Balance at beginning of period 21,000,000 37,000,000
Balance at end of period 28,000,000 21,000,000
Increase (decrease) 7,000,000 (16,000,000)
Contract Assets – Unbilled Revenue    
Balance at beginning of period 208,000,000 200,000,000
Balance at end of period 190,000,000 208,000,000
Increase (decrease) (18,000,000) 8,000,000
Contract Liabilities – Current Deferred Revenue    
Balance at beginning of period 59,000,000 110,000,000
Balance at end of period 80,000,000 59,000,000
Contract Liabilities – Long-Term Deferred Revenue    
Balance at beginning of period 12,000,000 13,000,000
Balance at end of period 13,000,000 12,000,000
Hospital Operations | Short-term Contract with Customer    
Contract Liabilities – Current Deferred Revenue    
Increase (decrease) 21,000,000 (51,000,000)
Contract Liabilities – Long-Term Deferred Revenue    
Increase (decrease) 21,000,000 (51,000,000)
Hospital Operations | Long-term Contract with Customer    
Contract Liabilities – Current Deferred Revenue    
Increase (decrease) 1,000,000 (1,000,000)
Contract Liabilities – Long-Term Deferred Revenue    
Increase (decrease) $ 1,000,000 $ (1,000,000)
v3.25.0.1
CONTRACT BALANCES - Contract Costs (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Disaggregation of Revenue [Line Items]      
Amortized customer contract costs $ 3 $ 5 $ 4
Unamortized contract costs 19 22  
Hospital Operations      
Disaggregation of Revenue [Line Items]      
Contract liabilities advance payments $ 58 $ 71  
v3.25.0.1
DISPOSITION OF ASSETS AND LIABILITIES - Narrative (Details)
$ in Millions
1 Months Ended 12 Months Ended
Sep. 30, 2024
USD ($)
Aug. 31, 2024
hospital
Mar. 31, 2024
hospital
Nov. 30, 2023
hospital
Dec. 31, 2024
USD ($)
ambulatory_surgery_center
Jan. 31, 2023
Discontinued Operations, Held-for-sale | San Ramon RMC            
Current Assets and Liabilities Held for Sale            
Ownership percentage of subsidiary           51.00%
Discontinued Operations, Held-for-sale | SC Hospitals            
Current Assets and Liabilities Held for Sale            
Number of hospitals for sale | hospital       3    
Discontinued Operations, Held-for-sale | OCLA CA Hospitals            
Current Assets and Liabilities Held for Sale            
Number of hospitals for sale | hospital     4      
Gain (loss) on sale of properties         $ 527  
Discontinued Operations, Held-for-sale | Central CA Hospitals            
Current Assets and Liabilities Held for Sale            
Number of hospitals for sale | hospital     2      
Gain (loss) on sale of properties         275  
Disposal Group, Disposed of by Sale, Not Discontinued Operations | SC Hospitals            
Current Assets and Liabilities Held for Sale            
Gain (loss) on sale of properties         1,677  
Disposal Group, Disposed of by Sale, Not Discontinued Operations | AL Hospitals            
Current Assets and Liabilities Held for Sale            
Number of hospitals for sale | hospital   5        
Gain (loss) on sale of properties $ 353          
Disposal Group, Disposed of by Sale, Not Discontinued Operations | Ambulatory Surgery Centers            
Current Assets and Liabilities Held for Sale            
Gain (loss) on sale of properties         $ 46  
Number of ambulatory surgery centers for sale | ambulatory_surgery_center         (6)  
v3.25.0.1
DISPOSITION OF ASSETS AND LIABILITIES - Schedule of Assets and Liabilities Held for Sale (Details) - USD ($)
$ in Millions
Dec. 31, 2024
Dec. 31, 2023
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]    
Current assets $ 21 $ 775
Current liabilities (13) $ (69)
Discontinued Operations, Held-for-sale    
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]    
Current assets 5  
Other intangible assets 16  
Current liabilities (13)  
Net assets held for sale $ 8  
v3.25.0.1
DISPOSITION OF ASSETS AND LIABILITIES - Schedule of Significant Components (Details) - SC Hospitals - Disposal Group, Disposed of by Sale, Not Discontinued Operations - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]      
Accumulated other comprehensive loss $ 1,687 $ 130 $ 127
Gain (loss) on sale of properties $ 1,677    
v3.25.0.1
IMPAIRMENT AND RESTRUCTURING CHARGES, AND ACQUISITION-RELATED COSTS (Details)
$ in Millions
12 Months Ended
Dec. 31, 2024
USD ($)
segment
Dec. 31, 2023
USD ($)
Dec. 31, 2022
USD ($)
Impaired Long-Lived Assets Held and Used [Line Items]      
Number of reportable segments | segment 2    
Impairment and restructuring charges, and acquisition-related costs $ 102 $ 137 $ 226
Restructuring charges 56 79 118
Acquisition costs 39 15 14
Impairment charges 7 43 94
Lease termination costs 12 10 32
Restructuring costs 7 6 43
Hospital Operations      
Impaired Long-Lived Assets Held and Used [Line Items]      
Impairment charges 1   88
Ambulatory Care      
Impaired Long-Lived Assets Held and Used [Line Items]      
Impairment charges 6   6
Hospital Buildings and Medical Equipment | Hospital Operations      
Impaired Long-Lived Assets Held and Used [Line Items]      
Impairment charges     82
Buildings Subject To Impairment Charges      
Impaired Long-Lived Assets Held and Used [Line Items]      
Noncurrent assets     167
Legal Costs Related to The Sale of Certain Facilities      
Impaired Long-Lived Assets Held and Used [Line Items]      
Restructuring charges 17 36  
Employee Severance      
Impaired Long-Lived Assets Held and Used [Line Items]      
Restructuring charges 11 15 27
Global Business Center in Republic of Philippines      
Impaired Long-Lived Assets Held and Used [Line Items]      
Restructuring charges $ 9 $ 12 $ 16
v3.25.0.1
LEASES - Balance Sheet Components (Details) - USD ($)
$ in Millions
Dec. 31, 2024
Dec. 31, 2023
Assets:    
Operating lease assets $ 1,037 $ 1,083
Operating Lease, Right-of-Use Asset, Statement of Financial Position [Extensible List] Investments and other assets Investments and other assets
Finance lease assets $ 454 $ 253
Finance Lease, Right-of-Use Asset, Statement of Financial Position [Extensible List] Property, Plant, and Equipment and Finance Lease Right-of-Use Asset, after Accumulated Depreciation and Amortization Property, Plant, and Equipment and Finance Lease Right-of-Use Asset, after Accumulated Depreciation and Amortization
Total leased assets $ 1,491 $ 1,336
Operating lease liabilities:    
Operating lease liabilities, current $ 204 $ 204
Operating Lease, Liability, Current, Statement of Financial Position [Extensible List] Other current liabilities Other current liabilities
Operating lease liabilities, long-term $ 950 $ 1,007
Operating Lease, Liability, Noncurrent, Statement of Financial Position [Extensible List] Other long-term liabilities Other long-term liabilities
Total operating lease liabilities $ 1,154 $ 1,211
Finance lease liabilities:    
Finance lease liabilities, current $ 54 $ 84
Finance Lease, Liability, Current, Statement of Financial Position [Extensible List] Current portion of long-term debt Current portion of long-term debt
Finance lease liabilities, long-term $ 390 $ 120
Finance Lease, Liability, Noncurrent, Statement of Financial Position [Extensible List] Long-term debt, net of current portion Long-term debt, net of current portion
Total finance lease liabilities $ 444 $ 204
Total lease liabilities $ 1,598 $ 1,415
v3.25.0.1
LEASES - Lease Costs (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Leases [Abstract]      
Operating lease expense $ 257 $ 259 $ 262
Finance lease expense:      
Amortization of leased assets 49 55 58
Interest on lease liabilities 7 8 8
Total finance lease expense 56 63 66
Variable and short term-lease expense 160 159 150
Total lease expense $ 473 $ 481 $ 478
Weighted-average remaining lease term (years), operating leases 6 years 9 months 18 days 7 years 7 months 6 days 8 years
Weighted-average remaining lease term (years), finance leases 24 years 7 months 6 days 6 years 5 years 6 months
Weighted-average discount rate, operating leases (percentage) 5.20% 5.00% 4.80%
Weighted-average discount rate, finance leases (percentage) 6.50% 6.50% 5.90%
v3.25.0.1
LEASES - Supplemental Cash Flow Information (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Cash paid for amounts included in the measurement of lease liabilities:      
Operating cash outflows from operating leases $ 252 $ 258 $ 250
Operating cash outflows from finance leases 10 13 14
Financing cash outflows from finance leases 87 107 118
Right-of-use assets obtained in exchange for lease obligations:      
Operating leases 292 168 341
Finance leases $ 363 $ 55 $ 97
v3.25.0.1
LEASES - Schedule of Lease Maturities (Details) - USD ($)
$ in Millions
Dec. 31, 2024
Dec. 31, 2023
Operating Leases    
2025 $ 261  
2026 230  
2027 203  
2028 168  
2029 133  
Later years 397  
Total lease payments 1,392  
Less: Imputed interest 238  
Total operating lease liabilities 1,154 $ 1,211
Less: Current obligations 204 204
Long-term lease obligations 950 1,007
Finance Leases    
2025 63  
2026 38  
2027 116  
2028 26  
2029 25  
Later years 547  
Total lease payments 815  
Less: Imputed interest 371  
Total finance lease liabilities 444 204
Less: Current obligations 54 84
Long-term lease obligations 390 120
Total    
2025 324  
2026 268  
2027 319  
2028 194  
2029 158  
Later years 944  
Total lease payments 2,207  
Less: Imputed interest 609  
Total lease liabilities 1,598 $ 1,415
Less: Current obligations 258  
Long-term lease obligations $ 1,340  
v3.25.0.1
LEASES - Narrative (Details)
$ in Millions
1 Months Ended
Dec. 31, 2024
USD ($)
leasePayments
Dec. 31, 2023
USD ($)
May 31, 1997
Lessee, Lease, Description [Line Items]      
Finance lease assets $ 454 $ 253  
Total finance lease liabilities $ 444 $ 204  
California      
Lessee, Lease, Description [Line Items]      
Finance lease, term of contract 30 years   30 years
Initial payment $ 100    
Number of annual escalating lease payments | leasePayments 19    
Expected final payment $ 100    
Finance lease assets 303    
Total finance lease liabilities $ 303    
v3.25.0.1
LONG-TERM DEBT - Schedule of Debt (Details) - USD ($)
$ in Millions
Dec. 31, 2024
Dec. 31, 2023
May 31, 2023
LONG-TERM DEBT AND LEASE OBLIGATIONS      
Finance leases, mortgages and other notes $ 605 $ 361  
Unamortized issue costs and note discounts (94) (121)  
Total long-term debt 13,173 15,002  
Less: Current portion 92 120  
Long-term debt, net of current portion $ 13,081 14,882  
Senior Notes | 6.125% due 2028      
LONG-TERM DEBT AND LEASE OBLIGATIONS      
Stated interest rate, percentage 6.125%    
Carrying amount $ 2,500 2,500  
Senior Notes | 6.875% due 2031      
LONG-TERM DEBT AND LEASE OBLIGATIONS      
Stated interest rate, percentage 6.875%    
Carrying amount $ 362 362  
Senior Notes | 4.875% due 2026      
LONG-TERM DEBT AND LEASE OBLIGATIONS      
Carrying amount $ 0 2,100  
Senior Notes | 5.125% due 2027      
LONG-TERM DEBT AND LEASE OBLIGATIONS      
Stated interest rate, percentage 5.125%    
Carrying amount $ 1,500 1,500  
Senior Notes | 4.625% due 2028      
LONG-TERM DEBT AND LEASE OBLIGATIONS      
Stated interest rate, percentage 4.625%    
Carrying amount $ 600 600  
Senior Notes | 4.250% due 2029      
LONG-TERM DEBT AND LEASE OBLIGATIONS      
Stated interest rate, percentage 4.25%    
Carrying amount $ 1,400 1,400  
Senior Notes | 4.375% due 2030      
LONG-TERM DEBT AND LEASE OBLIGATIONS      
Stated interest rate, percentage 4.375%    
Carrying amount $ 1,450 1,450  
Senior Notes | 6.125% due 2030      
LONG-TERM DEBT AND LEASE OBLIGATIONS      
Stated interest rate, percentage 6.125%    
Carrying amount $ 2,000 2,000  
Senior Notes | 6.750% due 2031      
LONG-TERM DEBT AND LEASE OBLIGATIONS      
Stated interest rate, percentage 6.75%   6.75%
Carrying amount $ 1,350 1,350  
Senior Notes | 6.250% due 2027      
LONG-TERM DEBT AND LEASE OBLIGATIONS      
Stated interest rate, percentage 6.25%    
Carrying amount $ 1,500 $ 1,500  
v3.25.0.1
LONG-TERM DEBT - Senior Secured Notes and Senior Unsecured Notes (Details) - USD ($)
1 Months Ended 3 Months Ended 12 Months Ended
May 31, 2023
Mar. 31, 2024
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Jun. 30, 2023
LONG-TERM DEBT AND LEASE OBLIGATIONS            
Loss from early extinguishment of debt     $ 8,000,000 $ 11,000,000 $ 109,000,000  
Senior Notes            
LONG-TERM DEBT AND LEASE OBLIGATIONS            
Aggregate principal amount     $ 12,662,000,000      
Loss from early extinguishment of debt   $ 8,000,000        
Repurchase obligation due to change of control percentage of principal     101.00%      
Senior Notes | Four Point Eight Seven Five Percent Senior Secured First Lien Notes, Due 2026            
LONG-TERM DEBT AND LEASE OBLIGATIONS            
Stated interest rate, percentage     4.875%      
Repurchased face amount   $ 2,100,000,000        
Senior Notes | 6.750% due 2031            
LONG-TERM DEBT AND LEASE OBLIGATIONS            
Aggregate principal amount $ 1,350,000,000          
Stated interest rate, percentage 6.75%   6.75%      
Senior Notes | 4.625% due September 2024            
LONG-TERM DEBT AND LEASE OBLIGATIONS            
Stated interest rate, percentage 4.625%          
Redemption price $ 596,000,000          
Principal amount redeemed $ 589,000,000          
Senior Notes | 4.625% due July 2024            
LONG-TERM DEBT AND LEASE OBLIGATIONS            
Stated interest rate, percentage 4.625%          
Principal amount redeemed           $ 756,000,000
Senior Notes | Minimum            
LONG-TERM DEBT AND LEASE OBLIGATIONS            
Stated interest rate, percentage     4.25%      
Senior Notes | Maximum            
LONG-TERM DEBT AND LEASE OBLIGATIONS            
Stated interest rate, percentage     6.875%      
v3.25.0.1
LONG-TERM DEBT - Credit Agreement and Letter of Credit Facility (Details) - Credit Agreement
1 Months Ended 12 Months Ended
Sep. 30, 2023
day
Dec. 31, 2024
USD ($)
Credit Agreement    
LONG-TERM DEBT AND LEASE OBLIGATIONS    
Amount available for borrowing under revolving credit facility   $ 1,327,000,000
Carrying amount   0
Standby letters of credit outstanding   1,000,000
Revolving Credit Facility    
LONG-TERM DEBT AND LEASE OBLIGATIONS    
Revolving credit facility, maximum borrowing capacity (up to)   $ 1,500,000,000
Revolving Credit Facility | Secured Overnight Financing Rate (SOFR)    
LONG-TERM DEBT AND LEASE OBLIGATIONS    
Basis spread on credit spread   0.10%
Revolving Credit Facility | Minimum | Base rate    
LONG-TERM DEBT AND LEASE OBLIGATIONS    
Percentage margin on variable rate (percentage)   0.25%
Revolving Credit Facility | Minimum | Secured Overnight Financing Rate (SOFR)    
LONG-TERM DEBT AND LEASE OBLIGATIONS    
Percentage margin on variable rate (percentage)   1.25%
Revolving Credit Facility | Maximum | Base rate    
LONG-TERM DEBT AND LEASE OBLIGATIONS    
Percentage margin on variable rate (percentage)   0.75%
Revolving Credit Facility | Maximum | Secured Overnight Financing Rate (SOFR)    
LONG-TERM DEBT AND LEASE OBLIGATIONS    
Percentage margin on variable rate (percentage)   1.75%
Revolving Credit Facility | Credit Agreement | Minimum    
LONG-TERM DEBT AND LEASE OBLIGATIONS    
Unused commitment fee (percentage)   0.25%
Revolving Credit Facility | Credit Agreement | Maximum    
LONG-TERM DEBT AND LEASE OBLIGATIONS    
Unused commitment fee (percentage)   0.375%
Letter of Credit Facility    
LONG-TERM DEBT AND LEASE OBLIGATIONS    
Revolving credit facility, maximum borrowing capacity (up to)   $ 200,000,000
Letter of Credit Facility | Letter Of Credit Facility    
LONG-TERM DEBT AND LEASE OBLIGATIONS    
Revolving credit facility, maximum borrowing capacity (up to)   200,000,000
Percentage margin on variable rate (percentage) 0.50%  
Standby letters of credit outstanding   $ 106,000,000
Secured debt to EBITDA ratio 3.00  
Interest rate on issued but undrawn letters of credit (percentage) 1.50%  
Issuance fee, based on face amount (percentage) 0.125%  
Maximum secured debt covenant ratio 4.25  
Letter of Credit Facility | Letter Of Credit Facility | Minimum    
LONG-TERM DEBT AND LEASE OBLIGATIONS    
Unused commitment fee (percentage) 0.25%  
Letter of Credit Facility | Letter Of Credit Facility | Maximum    
LONG-TERM DEBT AND LEASE OBLIGATIONS    
Unused commitment fee (percentage) 0.375%  
Number of business days after notice for reimbursement of drawings | day 3  
v3.25.0.1
LONG-TERM DEBT - Covenants (Details)
12 Months Ended
Dec. 31, 2024
USD ($)
Credit Agreement | Revolving Credit Facility  
Covenants  
Threshold limit of revolving credit facility $ 150,000,000
Threshold limit of unused borrowing availability under the revolving credit facility, number of consecutive days 3 days
Maximum | Senior Notes  
Covenants  
Secured debt ratio 4.00
Asset value as a percentage of consolidated net tangible assets for properties to be defined as principal property (percentage) 15.00%
Minimum | Senior Notes  
Covenants  
Asset value as a percentage of consolidated net tangible assets for properties to be defined as principal property (percentage) 5.00%
v3.25.0.1
LONG-TERM DEBT - Future Maturities (Details)
$ in Millions
Dec. 31, 2024
USD ($)
Long-term debt, including finance lease obligations  
Total $ 13,267
2025 92
2026 69
2027 3,096
2028 3,135
2029 1,418
Later Years $ 5,457
v3.25.0.1
GUARANTEES (Details)
$ in Millions
12 Months Ended
Dec. 31, 2024
USD ($)
Income Guarantee  
GUARANTEES  
Guarantee obligation period 12 months
Commitment period 3 years
Guarantee of Business Revenue | Minimum  
GUARANTEES  
Guarantee obligation period 1 year
Guarantee of Business Revenue | Maximum  
GUARANTEES  
Guarantee obligation period 3 years
Income and Revenue Collection Guarantee  
GUARANTEES  
Maximum potential amount of future payments under guarantees $ 211
Income and Revenue Collection Guarantee | Other current liabilities  
GUARANTEES  
Liability for guarantees 194
Guaranteed Investees of Third Parties  
GUARANTEES  
Maximum potential amount of future payments under guarantees 92
Guaranteed Investees of Third Parties | Other current liabilities  
GUARANTEES  
Guarantee obligations for consolidated subsidiaries $ 19
v3.25.0.1
EMPLOYEE BENEFIT PLANS - Share-based Compensation Plans (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]      
Stock-based compensation costs, pretax $ 67 $ 66 $ 56
2019 Stock Incentive Plan      
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]      
Shares available for issuance under the plan (in shares) 8,419,000    
Stock Options      
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]      
Expiration period from the date of grant 10 years    
Vesting period 3 years    
Vesting percentage 33.33%    
Restricted Stock Units      
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]      
Contractual right to receive shares of common stock for a stock based award (in shares) 1    
Vesting period 3 years    
Vesting percentage 33.33%    
Stock-based compensation costs, pretax $ 61 $ 46 $ 45
Unrecognized compensation costs $ 57    
Period for recognition of unrecognized compensation costs 1 year 9 months 18 days    
Performance Based Restricted Stock Unit | Minimum | Performance-based vesting      
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]      
Vesting percentage   0.00% 0.00%
Performance Based Restricted Stock Unit | Maximum | Performance-based vesting      
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]      
Vesting percentage   225.00% 200.00%
v3.25.0.1
EMPLOYEE BENEFIT PLANS - Stock Options (Details) - Stock Options - USD ($)
$ / shares in Units, $ in Millions
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Number of Options      
Outstanding at the beginning of the period (in shares) 384,440 460,947 520,998
Exercised (in shares) (197,943) (76,507) (60,051)
Outstanding at the end of the period (in shares) 186,497 384,440 460,947
Wtd. Avg. Exercise Price Per Share      
Outstanding at the beginning of the period (in dollars per share) $ 22.79 $ 23.33 $ 23.90
Exercised (in dollars per share) 21.86 26.07 28.26
Outstanding at the end of the period (in dollars per share) $ 23.76 $ 22.79 $ 23.33
Aggregate Intrinsic Value      
Outstanding at the end of the period $ 19    
Wtd. Avg. Remaining Contractual Life      
Outstanding at the end of the period 3 years 4 months 24 days    
Aggregate intrinsic value of awards exercised $ 19 $ 4 $ 4
Granted (in shares) 0 0 0
v3.25.0.1
EMPLOYEE BENEFIT PLANS - Range of Exercise Prices (Details) - Stock Options
12 Months Ended
Dec. 31, 2024
$ / shares
shares
Options Outstanding and Exercisable  
Number of options outstanding (in shares) | shares 186,497
Weighted average remaining contractual life 3 years 4 months 24 days
Weighted average exercise price (in dollars per share) $ 23.76
$18.99 to $20.609  
Options Outstanding and Exercisable  
Number of options outstanding (in shares) | shares 119,285
Weighted average remaining contractual life 3 years
Weighted average exercise price (in dollars per share) $ 20.35
$18.99 to $20.609 | Minimum  
Summary information about outstanding stock options  
Lower range of stock exercise price range (in dollars per share) 18.99
$18.99 to $20.609 | Maximum  
Summary information about outstanding stock options  
Upper range of stock exercise price range (in dollars per share) $ 20.609
$20.61 to $35.430  
Options Outstanding and Exercisable  
Number of options outstanding (in shares) | shares 67,212
Weighted average remaining contractual life 4 years
Weighted average exercise price (in dollars per share) $ 29.82
$20.61 to $35.430 | Minimum  
Summary information about outstanding stock options  
Lower range of stock exercise price range (in dollars per share) 20.61
$20.61 to $35.430 | Maximum  
Summary information about outstanding stock options  
Upper range of stock exercise price range (in dollars per share) $ 35.430
v3.25.0.1
EMPLOYEE BENEFIT PLANS - Employee Options (Details) - Stock Options
12 Months Ended
Dec. 31, 2024
$ / shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]  
Share price (in dollars per share) $ 126.23
Current Employees  
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]  
Share based payment award options outstanding percentage 20.10%
Former Employees  
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]  
Share based payment award options outstanding percentage 79.90%
v3.25.0.1
EMPLOYEE BENEFIT PLANS - Restricted Stock Units (Details) - USD ($)
$ / shares in Units, $ in Millions
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Other Disclosures      
Stock-based compensation costs, pretax $ 67 $ 66 $ 56
Restricted Stock Units      
Number of RSUs      
Unvested at the beginning of the period (in shares) 1,421,063 1,520,418 2,171,202
Granted (in shares) 573,033 759,590 641,205
Vested (in shares) (684,268) (954,401) (1,187,384)
Forfeited (in shares) (32,904) (90,445) (104,605)
Unvested at the end of the period (in shares) 1,481,999 1,421,063 1,520,418
Wtd. Avg. Grant Date Fair Value Per RSU      
Unvested at the beginning of the period (in dollars per share) $ 66.46 $ 66.36 $ 40.51
Granted (in dollars per share) 94.70 60.88 80.79
Vested (in dollars per share) 65.64 48.75 37.18
Forfeited (in dollars per share) 80.91 64.61 53.58
Unvested at the end of the period (in dollars per share) $ 83.84 $ 66.46 $ 66.36
Other Disclosures      
Awards (in shares) 573,033 759,590 641,205
Vesting percentage 33.33%    
Stock-based compensation costs, pretax $ 61 $ 46 $ 45
Performance Based Restricted Stock Unit      
Number of RSUs      
Granted (in shares) 205,075 185,901  
Wtd. Avg. Grant Date Fair Value Per RSU      
Granted (in dollars per share) $ 66.51 $ 48.97  
Other Disclosures      
Awards (in shares) 205,075 185,901  
Performance Based Restricted Stock Unit | Non Executive Chairman      
Number of RSUs      
Granted (in shares)     53,716
Other Disclosures      
Awards (in shares)     53,716
Vesting percentage     100.00%
Time-based RSUs | Non Executive Chairman      
Number of RSUs      
Granted (in shares)     53,716
Other Disclosures      
Awards (in shares)     53,716
Time-based RSUs | Vest Ratably Over Quarterly Periods      
Number of RSUs      
Granted (in shares)     53,716
Other Disclosures      
Awards (in shares)     53,716
v3.25.0.1
EMPLOYEE BENEFIT PLANS - Time-Based RSUs (Details) - Time-based RSUs
12 Months Ended
Dec. 31, 2024
shares
Dec. 31, 2023
shares
Dec. 31, 2022
quarter
shares
Non Employee Directors      
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]      
Awards (in shares)     7,325
Vest Ratable Over Three Year Period From Grant Date      
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]      
Awards (in shares) 263,714 309,282 237,381
Vesting period 3 years 3 years 3 years
Vest On First Anniversary | Non Employee Directors      
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]      
Awards (in shares) 11,980    
Vest On Fifth Anniversary      
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]      
Awards (in shares)   42,626  
Vesting Immediately | Non Employee Directors      
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]      
Awards (in shares)   42,100 35,482
Vest on December 31, 2023 and Settled on January 2024      
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]      
Awards (in shares)   33,586  
Relocation Based Vesting | Executive Officer      
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]      
Awards (in shares)   20,707  
Vested On Third Anniversary Of The Grant Date      
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]      
Awards (in shares)   2,007  
Vest Ratably Over Quarterly Periods      
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]      
Awards (in shares)     53,716
Award vesting period, number of quarterly periods | quarter     11
Vest Ratably Over Four Year Period From Grant Date      
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]      
Awards (in shares)     9,215
Vesting period     4 years
Vest On Third And Fourth Anniversaries      
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]      
Awards (in shares)     6,170
Vested On The Second Anniversary Of The Grant Date In June 2024      
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]      
Awards (in shares)     4,608
v3.25.0.1
EMPLOYEE BENEFIT PLANS - Performance-Based RSUs (Details) - Performance Based Restricted Stock Unit - shares
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]      
Awards (in shares) 205,075 185,901  
Performance Based Vesting, Three Year Period, 0% to 250%      
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]      
Awards (in shares) 291,734    
Performance Based Vesting, Three Year Period, 0% to 250% | Minimum      
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]      
Vesting percentage 0.00%    
Performance Based Vesting, Three Year Period, 0% to 250% | Maximum      
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]      
Vesting percentage 250.00%    
Performance Based Vesting, Three Year Period, 0% to 150%      
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]      
Awards (in shares) 5,605 7,720 13,709
Performance Based Vesting, Three Year Period, 0% to 150% | Minimum      
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]      
Vesting percentage 0.00% 0.00% 0.00%
Performance Based Vesting, Three Year Period, 0% to 150% | Maximum      
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]      
Vesting percentage 150.00% 150.00% 150.00%
Vesting Over a Three Year Period, 0% to 225%      
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]      
Awards (in shares)   301,562  
Vesting Over a Three Year Period, 0% to 225% | Minimum      
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]      
Vesting percentage   0.00%  
Vesting Over a Three Year Period, 0% to 225% | Maximum      
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]      
Vesting percentage   225.00%  
Vesting Over a Three Year Period, 0% to 200%      
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]      
Awards (in shares)     273,599
Vesting Over a Three Year Period, 0% to 200% | Minimum      
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]      
Vesting percentage     0.00%
Vesting Over a Three Year Period, 0% to 200% | Maximum      
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]      
Vesting percentage     200.00%
v3.25.0.1
EMPLOYEE BENEFIT PLANS - Valuation of Restricted Stock Units (Details) - Restricted Stock Units
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]      
Expected volatility, minimum 34.90% 53.60% 39.60%
Expected volatility , maximum 52.10% 65.60% 68.10%
Risk-free interest rate, minimum 4.40% 4.20% 1.00%
Risk-free interest rate, maximum 4.90% 4.80% 1.70%
v3.25.0.1
EMPLOYEE BENEFIT PLANS - USPI Management Equity Plan (Details) - USD ($)
$ / shares in Units, $ in Millions
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Wtd. Avg. Grant Date Fair Value Per RSU      
Stock-based compensation costs, pretax $ 67 $ 66 $ 56
Restricted Stock Units      
Employee Stock Ownership Plan (ESOP) Disclosures [Line Items]      
Contractual right to receive shares of common stock for a stock based award (in shares) 1    
Number of RSUs      
Unvested at the beginning of the period (in shares) 1,421,063 1,520,418 2,171,202
Granted (in shares) 573,033 759,590 641,205
Vested (in shares) (684,268) (954,401) (1,187,384)
Forfeited (in shares) (32,904) (90,445) (104,605)
Unvested at the end of the period (in shares) 1,481,999 1,421,063 1,520,418
Wtd. Avg. Grant Date Fair Value Per RSU      
Unvested at the beginning of the period (in dollars per share) $ 66.46 $ 66.36 $ 40.51
Granted (in dollars per share) 94.70 60.88 80.79
Vested (in dollars per share) 65.64 48.75 37.18
Forfeited (in dollars per share) 80.91 64.61 53.58
Unvested at the end of the period (in dollars per share) $ 83.84 $ 66.46 $ 66.36
Stock-based compensation costs, pretax $ 61 $ 46 $ 45
USPI Management Equity Plan | Restricted Stock Units      
Employee Stock Ownership Plan (ESOP) Disclosures [Line Items]      
Contractual right to receive shares of common stock for a stock based award (in shares) 1    
Number of RSUs      
Unvested at the beginning of the period (in shares) 607,984 922,840 1,494,882
Granted (in shares) 0 0 0
Vested (in shares) (598,846) (303,171) (369,691)
Forfeited (in shares) (1,997) (11,685) (202,351)
Cancelled (in shares) (7,141)    
Unvested at the end of the period (in shares) 0 607,984 922,840
Wtd. Avg. Grant Date Fair Value Per RSU      
Unvested at the beginning of the period (in dollars per share) $ 34.13 $ 34.13 $ 34.13
Vested (in dollars per share) 34.13 34.13 34.13
Forfeited (in dollars per share) 34.13 34.13 34.13
Cancelled (in dollars per share) 34.13    
Unvested at the end of the period (in dollars per share) $ 34.13 $ 34.13 $ 34.13
Stock-based compensation costs, pretax $ 6 $ 20 $ 11
v3.25.0.1
EMPLOYEE BENEFIT PLANS - Employee Stock Purchase Plan (Details) - Employee Stock Purchase Plan - USD ($)
$ / shares in Units, shares in Thousands
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]      
Number of shares authorized to be issued under the plan (in shares) 4,070    
Shares available for issuance under the plan (in shares) 2,468    
Percentage of closing price at which shares are purchased by participant 95.00%    
Requisite holding period for shares issued under the plan 1 year    
Fair market value per employee per year $ 25,000    
Number of shares (in shares) 33 69 98
Weighted average price (in dollars per share) $ 121.76 $ 65.62 $ 54.19
Minimum      
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]      
Base earnings elected to be withheld each quarter by eligible employees to purchase shares of the entity's common stock 1.00%    
Maximum      
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]      
Base earnings elected to be withheld each quarter by eligible employees to purchase shares of the entity's common stock 10.00%    
v3.25.0.1
EMPLOYEE BENEFIT PLANS - Other Employee Benefit and Retirement Plans (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Share-Based Payment Arrangement [Abstract]      
Contribution expense $ 128 $ 126 $ 86
v3.25.0.1
EMPLOYEE BENEFIT PLANS - Employee Retirement Plans (Details)
12 Months Ended
Dec. 31, 2024
USD ($)
plan
Dec. 31, 2023
USD ($)
Dec. 31, 2022
USD ($)
Projected benefit obligations      
Beginning obligations $ (951,000,000) $ (1,002,000,000)  
Interest cost (49,000,000) (53,000,000) $ (37,000,000)
Actuarial gain (loss) 22,000,000 (15,000,000)  
Benefits paid 83,000,000 84,000,000  
Annuity purchase 0 36,000,000  
Special termination benefit costs 0 (1,000,000)  
Ending obligations (895,000,000) (951,000,000) (1,002,000,000)
Fair value of plans assets      
Beginning plan assets 592,000,000 648,000,000  
Gain (loss) on plan assets (3,000,000) 41,000,000  
Employer contribution 42,000,000 0  
Benefits paid (58,000,000) (61,000,000)  
Annuity purchase 0 (36,000,000)  
Ending plan assets 573,000,000 592,000,000 648,000,000
Funded status of plans (322,000,000) (359,000,000)  
Accumulated benefit obligation 895,000,000 951,000,000  
Amounts recognized in the Consolidated Balance Sheets consist of:      
Other current liability (24,000,000) (24,000,000)  
Other long-term liability (298,000,000) (335,000,000)  
Accumulated other comprehensive loss 225,000,000 224,000,000  
Components of net periodic benefit costs      
Interest costs 49,000,000 53,000,000 37,000,000
Expected return on plan assets (29,000,000) (36,000,000) (42,000,000)
Amortization of net actuarial loss 8,000,000 7,000,000 9,000,000
Special termination benefit costs 0 1,000,000 0
Net periodic benefit cost $ 28,000,000 $ 25,000,000 $ 4,000,000
Defined Benefit Plan Net Periodic Benefit Cost Credit Interest Cost Statement Of Income Or Comprehensive Income Extensible List Not Disclosed Flag Interest costs Interest costs Interest costs
Defined Benefit Plan Net Periodic Benefit Cost Credit Expected Return Loss Statement Of Income Or Comprehensive Income Extensible List Not Disclosed Flag Expected return on plan assets Expected return on plan assets Expected return on plan assets
Net Periodic Benefit Costs Assumptions:      
Gain (loss) adjustments recorded in other comprehensive income (loss) $ (1,000,000) $ (2,000,000) $ 72,000,000
Net actuarial losses (9,000,000) (9,000,000) 63,000,000
Amortization of net actuarial loss (8,000,000) (7,000,000) (9,000,000)
Cumulative net actuarial losses 225,000,000 224,000,000 222,000,000
Unrecognized prior service costs $ 0 $ 0 $ 0
SERP      
Employee Retirement Plans      
Number of frozen plans | plan 3    
Accumulated Benefit Obligations Assumptions      
Discount rate 5.75% 5.50%  
Compensation increase rate 3.00% 3.00%  
Net Periodic Benefit Costs Assumptions:      
Discount rate 5.50% 5.75% 3.00%
Compensation increase rate 3.00% 3.00% 3.00%
Pension Plan      
Fair value of plans assets      
Beginning plan assets $ 592,000,000    
Ending plan assets $ 573,000,000 $ 592,000,000  
Accumulated Benefit Obligations Assumptions      
Discount rate 5.69% 5.25%  
Net Periodic Benefit Costs Assumptions:      
Discount rate 5.25% 5.51% 2.89%
Long-term rate of return on assets 5.00% 5.75% 5.00%
v3.25.0.1
EMPLOYEE BENEFIT PLANS - Asset Allocations (Details) - Pension Plan
Dec. 31, 2024
Cash and cash equivalents  
Weighted-average asset allocations by asset category  
Target 0.00%
Actual 4.00%
Equity securities  
Weighted-average asset allocations by asset category  
Target 15.00%
Actual 12.00%
Debt securities  
Weighted-average asset allocations by asset category  
Target 70.00%
Actual 66.00%
Alternative investments  
Weighted-average asset allocations by asset category  
Target 15.00%
Actual 19.00%
v3.25.0.1
EMPLOYEE BENEFIT PLANS - Fair Value of Assets and Future Benefit Payments (Details) - USD ($)
$ in Millions
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Employee Retirement Plans      
Fair value of DMC Pension Plan assets $ 573 $ 592 $ 648
SERP and DMC Pension Plan      
Total 775    
2025 84    
2026 83    
2027 83    
2028 81    
2029 80    
Five Years Thereafter 364    
Amounts recognized in the Consolidated Balance Sheets consist of:      
Benefit plan obligations (322) (359)  
Other current liability 24 24  
Defined benefit plan obligations 298 335  
Expected contribution to the plan for 2023 24    
Pension Plan      
Employee Retirement Plans      
Fair value of DMC Pension Plan assets 573 592  
Pension Plan | Cash and cash equivalents      
Employee Retirement Plans      
Fair value of DMC Pension Plan assets 22 6  
Pension Plan | Equity securities      
Employee Retirement Plans      
Fair value of DMC Pension Plan assets 66 39  
Pension Plan | Fixed income funds      
Employee Retirement Plans      
Fair value of DMC Pension Plan assets 376 442  
Pension Plan | Private equity securities      
Employee Retirement Plans      
Fair value of DMC Pension Plan assets 106 97  
Pension Plan | Hedge funds      
Employee Retirement Plans      
Fair value of DMC Pension Plan assets 3 8  
Pension Plan | Level 1      
Employee Retirement Plans      
Fair value of DMC Pension Plan assets 464 487  
Pension Plan | Level 1 | Cash and cash equivalents      
Employee Retirement Plans      
Fair value of DMC Pension Plan assets 22 6  
Pension Plan | Level 1 | Equity securities      
Employee Retirement Plans      
Fair value of DMC Pension Plan assets 66 39  
Pension Plan | Level 1 | Fixed income funds      
Employee Retirement Plans      
Fair value of DMC Pension Plan assets 376 442  
Pension Plan | Level 1 | Private equity securities      
Employee Retirement Plans      
Fair value of DMC Pension Plan assets 0 0  
Pension Plan | Level 1 | Hedge funds      
Employee Retirement Plans      
Fair value of DMC Pension Plan assets 0 0  
Pension Plan | Level 2      
Employee Retirement Plans      
Fair value of DMC Pension Plan assets 0 0  
Pension Plan | Level 2 | Cash and cash equivalents      
Employee Retirement Plans      
Fair value of DMC Pension Plan assets 0 0  
Pension Plan | Level 2 | Equity securities      
Employee Retirement Plans      
Fair value of DMC Pension Plan assets 0 0  
Pension Plan | Level 2 | Fixed income funds      
Employee Retirement Plans      
Fair value of DMC Pension Plan assets 0 0  
Pension Plan | Level 2 | Private equity securities      
Employee Retirement Plans      
Fair value of DMC Pension Plan assets 0 0  
Pension Plan | Level 2 | Hedge funds      
Employee Retirement Plans      
Fair value of DMC Pension Plan assets 0 0  
Pension Plan | Level 3      
Employee Retirement Plans      
Fair value of DMC Pension Plan assets 109 105  
Pension Plan | Level 3 | Cash and cash equivalents      
Employee Retirement Plans      
Fair value of DMC Pension Plan assets 0 0  
Pension Plan | Level 3 | Equity securities      
Employee Retirement Plans      
Fair value of DMC Pension Plan assets 0 0  
Pension Plan | Level 3 | Fixed income funds      
Employee Retirement Plans      
Fair value of DMC Pension Plan assets 0 0  
Pension Plan | Level 3 | Private equity securities      
Employee Retirement Plans      
Fair value of DMC Pension Plan assets 106 97  
Pension Plan | Level 3 | Hedge funds      
Employee Retirement Plans      
Fair value of DMC Pension Plan assets $ 3 $ 8  
v3.25.0.1
PROPERTY AND EQUIPMENT - Components (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Components of property and equipment      
Finance lease assets $ 552 $ 378  
Total property, plant and equipment, gross 11,858 12,714  
Accumulated depreciation and amortization (5,809) (6,478)  
Net property and equipment 6,049 6,236  
Depreciation 646 696 $ 669
Land      
Components of property and equipment      
Property plant and equipment gross 539 625  
Buildings and improvements      
Components of property and equipment      
Property plant and equipment gross 6,130 6,692  
Construction in progress      
Components of property and equipment      
Property plant and equipment gross 238 269  
Equipment      
Components of property and equipment      
Property plant and equipment gross $ 4,399 $ 4,750  
v3.25.0.1
GOODWILL AND OTHER INTANGIBLE ASSETS - Goodwill (Details) - USD ($)
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Changes in the carrying amount of goodwill    
Goodwill at beginning of period, net of accumulated impairment losses $ 10,307,000,000  
Goodwill at end of period, net of accumulated impairment losses 10,691,000,000 $ 10,307,000,000
Hospital Operations    
Changes in the carrying amount of goodwill    
Goodwill at beginning of period, net of accumulated impairment losses 3,119,000,000 3,411,000,000
Goodwill acquired during the year, including purchase price allocation adjustments 42,000,000 133,000,000
Goodwill related to assets held for sale and disposed or deconsolidated facilities (464,000,000) (425,000,000)
Goodwill at end of period, net of accumulated impairment losses 2,697,000,000 3,119,000,000
Accumulated impairment losses 2,430,000,000 2,430,000,000
Ambulatory Care    
Changes in the carrying amount of goodwill    
Goodwill at beginning of period, net of accumulated impairment losses 7,188,000,000 6,712,000,000
Goodwill acquired during the year, including purchase price allocation adjustments 927,000,000 493,000,000
Goodwill related to assets held for sale and disposed or deconsolidated facilities (121,000,000) (17,000,000)
Goodwill at end of period, net of accumulated impairment losses 7,994,000,000 7,188,000,000
Accumulated impairment losses $ 0 $ 0
v3.25.0.1
GOODWILL AND OTHER INTANGIBLE ASSETS - Other Intangible Assets (Details) - USD ($)
$ in Millions
Dec. 31, 2024
Dec. 31, 2023
Finite-Lived Intangible Assets, Net [Abstract]    
Gross Carrying Amount $ 1,806 $ 2,097
Accumulated Amortization (1,288) (1,447)
Net Book Value 518 650
Other intangible assets with indefinite lives 879 718
Gross Carrying Amount 2,685 2,815
Net Book Value 1,397 1,368
Trade names    
Finite-Lived Intangible Assets, Net [Abstract]    
Other intangible assets with indefinite lives 105 105
Contracts    
Finite-Lived Intangible Assets, Net [Abstract]    
Other intangible assets with indefinite lives 769 609
Other    
Finite-Lived Intangible Assets, Net [Abstract]    
Other intangible assets with indefinite lives 5 4
Capitalized software costs    
Finite-Lived Intangible Assets, Net [Abstract]    
Gross Carrying Amount 1,469 1,712
Accumulated Amortization (1,075) (1,205)
Net Book Value 394 507
Contracts    
Finite-Lived Intangible Assets, Net [Abstract]    
Gross Carrying Amount 241 294
Accumulated Amortization (135) (164)
Net Book Value 106 130
Other    
Finite-Lived Intangible Assets, Net [Abstract]    
Gross Carrying Amount 96 91
Accumulated Amortization (78) (78)
Net Book Value $ 18 $ 13
v3.25.0.1
GOODWILL AND OTHER INTANGIBLE ASSETS - Amortization (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Estimated future amortization of intangibles with finite useful lives      
Net Book Value $ 518 $ 650  
2025 116    
2026 99    
2027 86    
2028 78    
2029 45    
Later Years 94    
Amortization expense $ 172 $ 174 $ 172
v3.25.0.1
OTHER ASSETS - Schedule of Other Current Assets (Details) - USD ($)
$ in Millions
Dec. 31, 2024
Dec. 31, 2023
Accounts receivable and allowance for doubtful accounts    
Prepaid expenses $ 368 $ 391
Contract assets 190 208
California provider fee program receivables 2,536 2,914
Receivables from other government programs 326 282
Guarantees 194 274
Non-patient receivables 229 260
Other 119 95
Total other current assets 1,760 1,839
California's Provider Fee Program    
Accounts receivable and allowance for doubtful accounts    
California provider fee program receivables $ 334 $ 329
v3.25.0.1
OTHER ASSETS - Schedule of Investments and Other Assets (Details) - USD ($)
$ in Millions
Dec. 31, 2024
Dec. 31, 2023
Investments and other assets    
Marketable securities $ 50 $ 48
Equity investments in unconsolidated healthcare entities 1,482 1,512
Total investments 1,532 1,560
Cash surrender value of life insurance policies 48 43
Long-term deposits 51 50
California provider fee program receivables 274 334
Operating lease assets 1,037 1,083
Other long-term receivables and other assets 95 87
Total investments and other assets $ 3,037 $ 3,157
v3.25.0.1
ACCUMULATED OTHER COMPREHENSIVE LOSS - Accumulated Other Comprehensive Loss (Details) - USD ($)
$ in Millions
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
Accumulated Other Comprehensive Income (Loss) [Line Items]        
Stockholders equity balance $ 5,820 $ 3,117 $ 2,459 $ 2,054
Adjustments for defined benefit plans        
Accumulated Other Comprehensive Income (Loss) [Line Items]        
Stockholders equity balance (181) (180)    
Unrealized gains on investments        
Accumulated Other Comprehensive Income (Loss) [Line Items]        
Stockholders equity balance 0 (1)    
Foreign currency translation adjustments and other        
Accumulated Other Comprehensive Income (Loss) [Line Items]        
Stockholders equity balance 1 0    
Accumulated other comprehensive loss        
Accumulated Other Comprehensive Income (Loss) [Line Items]        
Stockholders equity balance $ (180) $ (181)    
v3.25.0.1
NET OPERATING REVENUES - Net Operating Revenue By Source (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Disaggregation of Revenue [Line Items]      
Net operating revenues  $ 20,665 $ 20,548 $ 19,174
Ambulatory Care      
Disaggregation of Revenue [Line Items]      
Net operating revenues  4,534 3,865 3,248
Operating Segments | Hospital Operations      
Disaggregation of Revenue [Line Items]      
Net operating revenues  16,131 16,683 15,926
Operating Segments | Hospital Operations | Other revenues      
Disaggregation of Revenue [Line Items]      
Net operating revenues  2,165 2,133 2,079
Operating Segments | Ambulatory Care      
Disaggregation of Revenue [Line Items]      
Net operating revenues  4,534 3,865 3,248
Acute Care Hospitals And Related Outpatient Facilities | Operating Segments | Hospital Operations | Total      
Disaggregation of Revenue [Line Items]      
Net operating revenues  13,966 14,550 13,847
Acute Care Hospitals And Related Outpatient Facilities | Operating Segments | Hospital Operations | Medicare      
Disaggregation of Revenue [Line Items]      
Net operating revenues  2,132 2,383 2,369
Acute Care Hospitals And Related Outpatient Facilities | Operating Segments | Hospital Operations | Medicaid      
Disaggregation of Revenue [Line Items]      
Net operating revenues  1,439 1,233 1,069
Acute Care Hospitals And Related Outpatient Facilities | Operating Segments | Hospital Operations | Managed care      
Disaggregation of Revenue [Line Items]      
Net operating revenues  9,809 10,248 9,607
Acute Care Hospitals And Related Outpatient Facilities | Operating Segments | Hospital Operations | Uninsured      
Disaggregation of Revenue [Line Items]      
Net operating revenues  64 96 141
Acute Care Hospitals And Related Outpatient Facilities | Operating Segments | Hospital Operations | Indemnity and other      
Disaggregation of Revenue [Line Items]      
Net operating revenues  $ 522 $ 590 $ 661
v3.25.0.1
NET OPERATING REVENUES - Narrative (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Disaggregation of Revenue [Line Items]      
Net operating revenues  $ 20,665 $ 20,548 $ 19,174
Revision of Prior Period, Adjustment      
Disaggregation of Revenue [Line Items]      
Net operating revenues  $ (4) $ 24 $ 10
v3.25.0.1
NET OPERATING REVENUES - Net Operating Revenue Composition, Ambulatory Segment (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Disaggregation of Revenue [Line Items]      
Net operating revenues  $ 20,665 $ 20,548 $ 19,174
Ambulatory Care      
Disaggregation of Revenue [Line Items]      
Net operating revenues  4,534 3,865 3,248
Net patient service revenues | Ambulatory Care      
Disaggregation of Revenue [Line Items]      
Net operating revenues  4,356 3,713 3,115
Management fees | Ambulatory Care      
Disaggregation of Revenue [Line Items]      
Net operating revenues  148 123 110
Revenue from other sources | Ambulatory Care      
Disaggregation of Revenue [Line Items]      
Net operating revenues  $ 30 $ 29 $ 23
v3.25.0.1
NET OPERATING REVENUES - Performance Obligation (Details) - Hospital Operations
$ in Millions
Dec. 31, 2024
USD ($)
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]  
Revenue, remaining performance obligation, amount $ 5,644
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2025-01-01  
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]  
Revenue, remaining performance obligation, amount $ 720
Revenue, remaining performance obligation, expected timing of satisfaction, period 1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2026-01-01  
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]  
Revenue, remaining performance obligation, amount $ 717
Revenue, remaining performance obligation, expected timing of satisfaction, period 1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2027-01-01  
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]  
Revenue, remaining performance obligation, amount $ 716
Revenue, remaining performance obligation, expected timing of satisfaction, period 1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2028-01-01  
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]  
Revenue, remaining performance obligation, amount $ 715
Revenue, remaining performance obligation, expected timing of satisfaction, period 1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2029-01-01  
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]  
Revenue, remaining performance obligation, amount $ 715
Revenue, remaining performance obligation, expected timing of satisfaction, period 1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2030-01-01  
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]  
Revenue, remaining performance obligation, amount $ 2,061
Revenue, remaining performance obligation, expected timing of satisfaction, period
v3.25.0.1
INSURANCE - Property Insurance (Details) - USD ($)
$ in Millions
12 Months Ended 24 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Mar. 31, 2025
Insurance coverage        
Net operating revenues  $ 20,665 $ 20,548 $ 19,174  
Insurance recoveries   41 14  
Insurance Recoveries        
Insurance coverage        
Net operating revenues  $ 3 $ 34 $ 6  
Forecast        
Insurance coverage        
Insurance, per occurrence limit       $ 850
Forecast | Floods        
Insurance coverage        
Insurance, annual limit       100
Forecast | Earthquakes | California        
Insurance coverage        
Insurance, annual limit       200
Forecast | Earthquakes | Other Geographic Areas        
Insurance coverage        
Insurance, annual limit       200
Forecast | Windstorms        
Insurance coverage        
Insurance, annual limit       200
Forecast | Fires and Other Perils        
Insurance coverage        
Insurance, annual limit       $ 850
Forecast | California Earthquakes And Named Windstorms        
Insurance coverage        
Insurance deductible as a percent       5.00%
Forecast | New Madrid Fault Earthquakes        
Insurance coverage        
Insurance deductible as a percent       2.00%
Insurance, maximum deductible per incident       $ 25
Forecast | Fires and Certain Other Covered Losses        
Insurance coverage        
Insurance, deductible       $ 5
v3.25.0.1
INSURANCE - Professional and General Liability Reserves (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Insurance coverage      
Malpractice expense, portion related to adverse developments in prior years $ 24 $ 116 $ 74
Other Operating Expense, Net      
Insurance coverage      
Malpractice expense 309 369 $ 276
Professional and General Liability Reserves      
Insurance coverage      
Self insurance reserve $ 1,138 $ 1,046  
v3.25.0.1
CLAIMS AND LAWSUITS - Reconciliations (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Loss Contingency Accrual [Roll Forward]      
Litigation and Investigation Costs $ 35 $ 47 $ 70
Claims, Lawsuits, and Regulatory Proceedings      
Loss Contingency Accrual [Roll Forward]      
Balances at Beginning of Period 40 51 78
Litigation and Investigation Costs 35 47 70
Cash Payments (56) (59) (100)
Other 1 1 3
Balances at End of Period $ 20 $ 40 $ 51
v3.25.0.1
REDEEMABLE NONCONTROLLING INTERESTS IN EQUITY OF CONSOLIDATED SUBSIDIARIES - Changes in Redeemable Noncontrolling Interests (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Increase (Decrease) in Temporary Equity [Roll Forward]      
Balances at beginning of period  $ 2,391    
Net income 473 $ 366 $ 348
Distributions paid to noncontrolling interests (312) (289) (229)
Balances at end of period  2,727 2,391  
Redeemable Noncontrolling Interests      
Increase (Decrease) in Temporary Equity [Roll Forward]      
Balances at beginning of period  2,391 2,149  
Net income 473 366  
Distributions paid to noncontrolling interests (369) (305)  
Accretion of redeemable noncontrolling interests 5 0  
Purchases and sales of businesses and noncontrolling interests, net 227 181  
Balances at end of period  $ 2,727 $ 2,391 $ 2,149
v3.25.0.1
REDEEMABLE NONCONTROLLING INTERESTS IN EQUITY OF CONSOLIDATED SUBSIDIARIES - Narrative (Details) - USD ($)
$ in Millions
1 Months Ended 12 Months Ended
Jun. 30, 2022
Dec. 31, 2024
Dec. 31, 2023
Interests acquired and other disclosures      
Other current liabilities   $ 1,607 $ 1,756
Other long-term liabilities   1,573 1,709
United Surgical Partners International      
Interests acquired and other disclosures      
Decrease to redeemable noncontrolling interest from sale $ 365    
Other current liabilities   68 135
Other long-term liabilities     $ 63
Baylor University Medical Center | United Surgical Partners International      
Interests acquired and other disclosures      
Share purchase agreement amount of payment $ 406    
Share purchase agreement, monthly payment   11  
Baylor University Medical Center | United Surgical Partners International | Put Option      
Interests acquired and other disclosures      
Joint venture ownership (as a percentage) 5.00%    
AL Hospitals      
Interests acquired and other disclosures      
Decrease to redeemable noncontrolling interest from sale   $ 175  
v3.25.0.1
REDEEMABLE NONCONTROLLING INTERESTS IN EQUITY OF CONSOLIDATED SUBSIDIARIES - Segment Details (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Increase (Decrease) in Temporary Equity [Roll Forward]      
Redeemable noncontrolling interests $ 2,727 $ 2,391  
Net income available to redeemable noncontrolling interests 473 366 $ 348
Hospital Operations      
Increase (Decrease) in Temporary Equity [Roll Forward]      
Redeemable noncontrolling interests 800 860  
Net income available to redeemable noncontrolling interests 100 84 100
Ambulatory Care      
Increase (Decrease) in Temporary Equity [Roll Forward]      
Redeemable noncontrolling interests 1,927 1,531  
Net income available to redeemable noncontrolling interests $ 373 $ 282 $ 248
v3.25.0.1
INCOME TAXES - Provision and Income Taxes (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Current tax expense:      
Federal $ 926 $ 208 $ 78
State 361 46 57
Total 1,287 254 135
Deferred tax expense (benefit):      
Federal (92) 55 174
State (11) (3) 35
Total (103) 52 209
Income tax expense $ 1,184 $ 306 $ 344
v3.25.0.1
INCOME TAXES - Federal Tax Reconciliation (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Income Tax Disclosure [Abstract]      
Foreign pretax loss $ 3 $ 3 $ 8
Reconciliation between reported income tax expense (benefit) and income taxes calculated by the statutory federal income tax rate      
Tax expense at statutory federal rate of 21% 1,102 340 282
State income taxes, net of federal income tax benefit 288 70 64
Tax benefit attributable to noncontrolling interests (181) (147) (122)
Nondeductible goodwill 161 0 1
Nondeductible executive compensation 7 6 10
Impact of change in state filing method, net of change in unrecognized tax benefit 0 (20) 0
Stock-based compensation tax benefit (9) (2) (6)
Changes in valuation allowance (182) 71 120
Prior-year provision to return adjustments and other changes in deferred taxes (1) (9) (12)
Other items (1) (3) 7
Income tax expense $ 1,184 $ 306 $ 344
v3.25.0.1
INCOME TAXES - Components of Deferred Tax Assets and Liabilities (Details) - USD ($)
$ in Millions
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Assets      
Reserves related to restructuring charges $ 4 $ 6  
Receivables (doubtful accounts and adjustments) 245 222  
Accruals for retained insurance risks 253 232  
Other long-term liabilities 34 32  
Benefit plans 235 233  
Other accrued liabilities 50 20  
Interest expense limitation 57 206  
Net operating loss carryforwards 122 71  
Stock-based compensation 13 13  
Right-of-use lease assets and obligations 123 129  
Other items 19 4  
Deferred tax assets, gross 1,155 1,168  
Valuation allowance (158) (248) $ (177)
Deferred tax assets, net 997 920  
Liabilities      
Depreciation and fixed-asset differences 373 430  
Intangible assets 504 429  
Investments and other assets 160 119  
Right-of-use lease assets and obligations 107 111  
Other items 0 80  
Deferred tax liabilities, gross, total 1,144 1,169  
Deferred tax liabilities, total 1,144 1,169  
Reconciliation of the deferred tax assets and liabilities      
Deferred income tax assets 80 77  
Deferred tax liabilities (227) (326)  
Net deferred tax liability $ (147) $ (249)  
v3.25.0.1
INCOME TAXES - Valuation Allowances and Unrecognized Tax Benefits (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
INCOME TAXES      
Increase (decrease) in valuation allowance against deferred tax assets $ (90) $ 71 $ 120
Increase (decrease) in valuation allowance due to changes in expected realizability of deferred tax assets (2)   (2)
Valuation allowance 158 248 177
Increase (decrease) in valuation allowance due to limitations on deductions of interest expense   73 123
Increase (decrease) in valuation allowance due to changes based on expiration or worthlessness of unutilized state net operating loss carryovers   2 (1)
Changes in unrecognized tax benefits      
Beginning balance   34  
Reductions due to settlements with taxing authorities (3)    
Ending balance     34
Unrecognized tax benefits which, if recognized, would impact effective tax rate 69 63 32
Unrecognized tax benefits, period increase (decrease) 9 24  
Taxes payable 6    
Total accrued interest and penalties on unrecognized tax benefits 8    
Interest Expense Carryforward Utilization      
INCOME TAXES      
Increase (decrease) in valuation allowance against deferred tax assets (180)    
Acquisition      
INCOME TAXES      
Increase (decrease) in valuation allowance against deferred tax assets 92    
Continuing Operations      
Changes in unrecognized tax benefits      
Beginning balance 64 34 34
Reductions due to a lapse of statute of limitations   (1) 0
Increases due to tax positions taken in prior periods 10 31  
Ending balance $ 71 $ 64 $ 34
v3.25.0.1
INCOME TAXES - NOL and Tax Credit Carryforwards (Details) - USD ($)
Dec. 31, 2024
Dec. 31, 2023
Operating loss carryforwards    
Unrecognized federal and state tax benefits and reserves for interest and penalties, which may decrease in the next 12 months $ 0  
Deferred tax benefit, net of valuation allowance and federal tax impact, associated with NOL carryforwards 122,000,000 $ 71,000,000
Federal    
Operating loss carryforwards    
Net operating loss carryforwards 260,000,000  
Operating loss carryforwards, subject to expiration 139,000,000  
Operating loss carryforwards, not subject to expiration 121,000,000  
Deferred tax benefit, net of valuation allowance and federal tax impact, associated with NOL carryforwards 2,000,000  
Capital loss carryforwards 8,000,000  
State    
Operating loss carryforwards    
Net operating loss carryforwards 3,299,000,000  
Deferred tax benefit, net of valuation allowance and federal tax impact, associated with NOL carryforwards $ 23,000,000  
v3.25.0.1
EARNINGS PER COMMON SHARE (Details) - USD ($)
$ / shares in Units, shares in Thousands, $ in Millions
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Net Income Available to Common Shareholders (Numerator)      
Net income available to Tenet Healthcare Corporation common shareholders for basic earnings per share $ 3,200 $ 611 $ 410
Effect of dilutive instruments 1 (13) 8
Net income available to Tenet Healthcare Corporation common shareholders for diluted earnings per share $ 3,201 $ 598 $ 418
Wtd. Avg. Shares (Denominator)      
Net income available to Tenet Healthcare Corporation common shareholders for basic earnings per share (in shares) 96,904 101,639 106,929
Effect of dilutive instruments (in shares) 977 3,161 3,587
Net income available to Tenet Healthcare Corporation common shareholders for diluted earnings per share (in shares) 97,881 104,800 110,516
Per-Share Amount      
Net income available to Tenet Healthcare Corporation common shareholders for basic earnings per share (in dollars per share) $ 33.02 $ 6.01 $ 3.84
Effect of dilutive instruments (in dollars per share) (0.32) (0.30) (0.05)
Net income available to Tenet Healthcare Corporation common shareholders for diluted earnings per share (in dollars per share) $ 32.70 $ 5.71 $ 3.79
v3.25.0.1
FAIR VALUE MEASUREMENTS (Details) - USD ($)
$ in Millions
Dec. 31, 2024
Dec. 31, 2023
Nonrecurring    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Long-lived assets held for sale $ 21 $ 775
Nonrecurring | Quoted Prices in Active Markets for Identical Assets (Level 1)    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Long-lived assets held for sale 0 0
Nonrecurring | Significant Other Observable Inputs (Level 2)    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Long-lived assets held for sale 21 775
Nonrecurring | Significant Unobservable Inputs (Level 3)    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Long-lived assets held for sale $ 0 $ 0
Recurring | Significant Other Observable Inputs (Level 2)    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Estimated fair value of the long-term debt instrument as a percentage of carrying value 97.80% 96.90%
v3.25.0.1
ACQUISITIONS - Narrative (Details)
1 Months Ended 12 Months Ended
Dec. 31, 2023
USD ($)
healthcare_facility
Jul. 31, 2022
USD ($)
surgery_center
Dec. 31, 2024
USD ($)
surgery_center
Dec. 31, 2023
USD ($)
ambulatory_surgery_center
Dec. 31, 2022
USD ($)
surgery_center
Business Acquisition [Line Items]          
Goodwill $ 10,307,000,000   $ 10,691,000,000 $ 10,307,000,000  
Goodwill, purchase accounting adjustments     18,000,000    
Acquisition-related transaction costs         $ 14,000,000
United Urology Group          
Business Acquisition [Line Items]          
Number of ambulatory surgery centers operated by subsidiaries | surgery_center   19      
Ambulatory Care          
Business Acquisition [Line Items]          
Goodwill $ 7,188,000,000   7,994,000,000 $ 7,188,000,000 6,712,000,000
Goodwill, purchase accounting adjustments     (13,000,000)    
Hospital Operations Segment          
Business Acquisition [Line Items]          
Goodwill, purchase accounting adjustments     $ 31,000,000    
2024 Acquisition | Ambulatory Care          
Business Acquisition [Line Items]          
Number of surgical centers acquired | surgery_center     52    
Number of ambulatory surgery centers noncontrolling interests | surgery_center     7    
Number of urgent care centers recorded using equity method | surgery_center     15    
Consideration conveyed in the acquisition     $ 571,000,000    
2023 Acquisition | Ambulatory Care          
Business Acquisition [Line Items]          
Number of surgical centers acquired | ambulatory_surgery_center       20  
Number of ambulatory surgery centers noncontrolling interests | ambulatory_surgery_center       11  
Consideration conveyed in the acquisition       $ 149,000,000  
NextCare Arizona I JC, LLC          
Business Acquisition [Line Items]          
Business acquisition, percentage of voting interests acquired 55.00%     55.00%  
Number of operational urgent care centers acquired | healthcare_facility 41        
Cash paid to acquire businesses $ 75,000,000        
Business combination, contingent consideration, liability 10,000,000     $ 10,000,000  
Goodwill 133,000,000     133,000,000  
2022 Acquisition | Ambulatory Care | United Urology Group          
Business Acquisition [Line Items]          
Cash paid to acquire businesses   $ 104,000,000      
Goodwill   $ 316,000,000      
Number of ambulatory surgery centers development stage | surgery_center   3      
Business combination acquisition noncontrolling interest, fair value   $ 223,000,000      
Series of Individual Business Acquisitions          
Business Acquisition [Line Items]          
Goodwill 644,000,000   951,000,000 644,000,000 860,000,000
Business combination acquisition noncontrolling interest, fair value $ 102,000,000   69,000,000 102,000,000 273,000,000
Acquisition-related transaction costs     39,000,000 15,000,000  
Gains on consolidations     $ 27,000,000 $ 16,000,000 $ 0
Series of Individual Business Acquisitions | Ambulatory Care          
Business Acquisition [Line Items]          
Number of surgical centers acquired | surgery_center         11
Number of ambulatory surgery centers noncontrolling interests | surgery_center         23
Consideration conveyed in the acquisition         $ 65,000,000
Cash paid to acquire businesses         $ 65,000,000
v3.25.0.1
ACQUISITIONS - Purchase Price Allocation (Details) - USD ($)
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Final purchase price allocations      
Goodwill $ 10,691,000,000 $ 10,307,000,000  
Cash paid, net of cash acquired (571,000,000) (224,000,000) $ (234,000,000)
Series of Individual Business Acquisitions      
Final purchase price allocations      
Current assets 47,000,000 34,000,000 36,000,000
Property and equipment 62,000,000 28,000,000 54,000,000
Other intangible assets 162,000,000 5,000,000 2,000,000
Goodwill 951,000,000 644,000,000 860,000,000
Long-term operating lease assets 108,000,000 18,000,000 101,000,000
Other long-term assets 2,000,000 14,000,000 0
Previously held investments in unconsolidated affiliates (25,000,000) (99,000,000) (207,000,000)
Current liabilities (24,000,000) (33,000,000) (29,000,000)
Current portion of long-term lease liabilities (17,000,000) (3,000,000) (12,000,000)
Long-term operating lease liabilities (96,000,000) (10,000,000) (89,000,000)
Other long-term liabilities (55,000,000) (27,000,000) (29,000,000)
Redeemable noncontrolling interests in equity of consolidated subsidiaries (458,000,000) (229,000,000) (180,000,000)
Noncontrolling interests (69,000,000) (102,000,000) (273,000,000)
Cash paid, net of cash acquired (561,000,000) (224,000,000) (234,000,000)
Gains on consolidations $ 27,000,000 $ 16,000,000 $ 0
v3.25.0.1
SEGMENT INFORMATION - Narrative (Details)
$ in Millions
1 Months Ended 12 Months Ended
Jun. 30, 2022
USD ($)
Dec. 31, 2024
state
hospital
healthcare_facility
surgery_center
Dec. 31, 2023
Dec. 31, 2022
Jun. 29, 2022
Concentration Risk [Line Items]          
Revenue generated by general hospitals   78.00% 81.00% 83.00%  
Baylor University Medical Center | United Surgical Partners International          
Concentration Risk [Line Items]          
Share purchase agreement amount of payment | $ $ 406        
Hospital Operations          
Concentration Risk [Line Items]          
Number of hospitals owned by subsidiaries   49      
Number of states in which entity operates | state   8      
Number of outpatient facilities operated | healthcare_facility   135      
Ambulatory Care | United Surgical Partners International          
Concentration Risk [Line Items]          
Ownership percentage of subsidiary 100.00%       95.00%
Ambulatory Care | United Surgical Partners International          
Concentration Risk [Line Items]          
Number of states in which entity operates | state   37      
Number of ambulatory surgery centers   518      
Number of ambulatory surgery centers consolidated | surgery_center   375      
Number of surgical hospitals operated by subsidiaries   25      
Number of surgical hospitals consolidated   7      
v3.25.0.1
SEGMENT INFORMATION - Reconciling Items (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Segment Reporting Information [Line Items]      
Assets $ 28,936 $ 28,312 $ 27,156
Capital expenditures 931 751 762
Depreciation and amortization 818 870 841
Equity in earnings of unconsolidated affiliates 260 228 216
Salaries, wages and benefits 8,801 9,146 8,844
Supplies 3,647 3,590 3,273
Other operating expenses, net 4,492 4,515 3,998
Adjusted EBITDA  3,995 3,541 3,469
Adjusted Segment EBITDA [Abstract]      
Depreciation and amortization (818) (870) (841)
Impairment and restructuring charges, and acquisition-related costs (102) (137) (226)
Litigation and investigation costs (35) (47) (70)
Interest expense (826) (901) (890)
Loss from early extinguishment of debt (8) (11) (109)
Other non-operating income, net 126 19 11
Gains on sales, consolidation and deconsolidation of facilities 2,916 23 1
Income before income taxes 5,248 1,617 1,345
Operating segments      
Segment Reporting Information [Line Items]      
Net operating revenues  20,675 20,564 19,368
Hospital Operations      
Segment Reporting Information [Line Items]      
Assets 16,722 17,268 16,599
Capital expenditures 845 671 687
Depreciation and amortization 684 750 729
Equity in earnings of unconsolidated affiliates 10 10 10
Salaries, wages and benefits 7,664 8,182 8,022
Supplies 2,460 2,545 2,402
Other operating expenses, net 3,842 3,984 3,560
Adjusted EBITDA  2,185 1,997 2,142
Adjusted Segment EBITDA [Abstract]      
Depreciation and amortization (684) (750) (729)
Hospital Operations | Operating segments      
Segment Reporting Information [Line Items]      
Net operating revenues  16,141 16,698 16,116
Ambulatory Care      
Segment Reporting Information [Line Items]      
Assets 12,214 11,044 10,557
Capital expenditures 86 80 75
Depreciation and amortization 134 120 112
Equity in earnings of unconsolidated affiliates 250 218 206
Salaries, wages and benefits 1,137 964 822
Supplies 1,187 1,045 871
Other operating expenses, net 650 531 438
Adjusted EBITDA  1,810 1,544 1,327
Adjusted Segment EBITDA [Abstract]      
Depreciation and amortization (134) (120) (112)
Ambulatory Care | Operating segments      
Segment Reporting Information [Line Items]      
Net operating revenues  $ 4,534 $ 3,866 $ 3,252
v3.25.0.1
SCHEDULE II-VALUATION AND QUALIFYING ACCOUNTS (Details) - Valuation allowance for deferred tax assets - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Movement in valuation and qualifying accounts      
Balance at Beginning of Period $ 248 $ 177 $ 57
Costs and Expenses (182) 71 120
Deductions 0 0 0
Other Items 92 0 0
Balance at End of Period $ 158 $ 248 $ 177