Cigna(CI) - 2023 Q2 - Quarterly Report

There have been no other material changes to other information presented in guarantees and contractual obligations set forth in our 2022 Form 10-K. The preparation of Consolidated Financial Statements in accordance with GAAP requires management to make estimates and assumptions that affect reported amounts and related disclosures in the Consolidated Financial Statements. Management considers an accounting estimate to be critical if: 46 Management has discussed how critical accounting estimates are developed ...