Tenet Healthcare (THC) 10-K 17 Feb 23 2022 FY Annual report Financial data

Cover Page

Cover Page - USD ($) $ in Billions	12 Months Ended
	Dec. 31, 2022	Jan. 31, 2023	Jun. 30, 2022
Entity Information [Line Items]
Document Type	10-K
Document Annual Report	true
Document Period End Date	Dec. 31, 2022
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
Entity Shell Company	false
Entity Public Float			$ 5.6
Entity Common Stock, Shares Outstanding		102,274,102
Documents Incorporated by Reference	Portions of the Registrant’s definitive proxy statement for the 2023 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	2022
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

Audit Information

Audit Information	12 Months Ended
	Dec. 31, 2022
Audit Information [Abstract]
Auditor Name	DELOITTE & TOUCHE LLP
Auditor Location	Dallas, Texas
Auditor Firm ID	34

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Millions	Dec. 31, 2022	Dec. 31, 2021
Current assets:
Cash and cash equivalents	$ 858	$ 2,364
Accounts receivable	2,943	2,770
Inventories of supplies, at cost	405	384
Other current assets	1,775	1,557
Total current assets	5,981	7,075
Investments and other assets	3,147	3,254
Deferred income taxes	19	65
Property and equipment, at cost, less accumulated depreciation and amortization ($6,201 at December 31, 2022 and $5,960 at December 31, 2021)	6,462	6,427
Goodwill	10,123	9,261
Other intangible assets, at cost, less accumulated amortization ($1,428 at December 31, 2022 and $1,374 at December 31, 2021)	1,424	1,497
Total assets	27,156	27,579
Current liabilities:
Current portion of long-term debt	145	135
Accounts payable	1,504	1,300
Accrued compensation and benefits	778	896
Professional and general liability reserves	255	254
Accrued interest payable	213	203
Contract liabilities	110	959
Other current liabilities	1,471	1,362
Total current liabilities	4,476	5,109
Long-term debt, net of current portion	14,934	15,511
Professional and general liability reserves	790	791
Defined benefit plan obligations	331	421
Deferred income taxes	217	36
Contract liabilities – long-term	13	15
Other long-term liabilities	1,787	1,439
Total liabilities	22,548	23,322
Commitments and contingencies
Redeemable noncontrolling interests in equity of consolidated subsidiaries	2,149	2,203
Shareholders’ equity:
Common stock, $0.05 par value; authorized 262,500,000 shares; 156,462,456 shares issued at December 31, 2022 and 155,520,691 shares issued at December 31, 2021	8	8
Additional paid-in capital	4,778	4,877
Accumulated other comprehensive loss	(181)	(233)
Accumulated deficit	(803)	(1,214)
Common stock in treasury, at cost, 54,215,871 shares at December 31, 2022 and 48,331,649 shares at December 31, 2021	(2,660)	(2,410)
Total shareholders’ equity	1,142	1,028
Noncontrolling interests	1,317	1,026
Total equity	2,459	2,054
Total liabilities and equity	$ 27,156	$ 27,579

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($) $ in Millions	Dec. 31, 2022	Dec. 31, 2021
Statement of Financial Position [Abstract]
Property and equipment, accumulated depreciation and amortization	$ 6,201	$ 5,960
Other intangible assets, accumulated amortization	$ 1,428	$ 1,374
Common stock, par value (in dollars per share)	$ 0.05	$ 0.05
Common stock, number of shares authorized (in shares)	262,500,000	262,500,000
Common stock, number of shares issued (in shares)	156,462,456	155,520,691
Common stock, number of shares held in treasury (in shares)	54,215,871	48,331,649

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($) shares in Thousands, $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Income Statement [Abstract]
Net operating revenues	$ 19,174	$ 19,485	$ 17,640
Grant income	194	191	882
Equity in earnings of unconsolidated affiliates	216	218	169
Operating expenses:
Salaries, wages and benefits	8,844	8,878	8,418
Supplies	3,273	3,328	2,982
Other operating expenses, net	3,998	4,206	4,125
Depreciation and amortization	841	855	857
Impairment and restructuring charges, and acquisition-related costs	226	85	290
Litigation and investigation costs	70	116	44
Net gains on sales, consolidation and deconsolidation of facilities	(1)	(445)	(14)
Operating income	2,333	2,871	1,989
Interest expense	(890)	(923)	(1,003)
Other non-operating income, net	10	14	1
Gain (loss) on extinguishment of debt	(109)	(74)	(316)
Income from continuing operations, before income taxes	1,344	1,888	671
Income tax benefit (expense)	(344)	(411)	97
Income from continuing operations, before discontinued operations	1,000	1,477	768
Discontinued operations:
Income (loss) from operations	1	(1)	0
Income (loss) from discontinued operations	1	(1)	0
Net income	1,001	1,476	768
Less: Net income available to noncontrolling interests	590	562	369
Net income available to Tenet Healthcare Corporation common shareholders	411	914	399
Amounts available to Tenet Healthcare Corporation common shareholders
Income from continuing operations, net of tax	410	915	399
Income (loss) from discontinued operations, net of tax	1	(1)	0
Net income available to Tenet Healthcare Corporation common shareholders	$ 411	$ 914	$ 399
Basic
Continuing operations (in dollars per share)	$ 3.83	$ 8.56	$ 3.80
Discontinued operations (in dollars per share)	0.01	(0.01)	0
Total earnings (loss) per share, Basic (in dollars per share)	3.84	8.55	3.80
Diluted
Continuing operations (in dollars per share)	3.78	8.43	3.75
Discontinued operations (in dollars per share)	0.01	(0.01)	0
Total earnings (loss) per share, Diluted (in dollars per share)	$ 3.79	$ 8.42	$ 3.75
Weighted average shares and dilutive securities outstanding (in thousands):
Basic (in shares)	106,929	106,833	105,010
Diluted (in shares)	110,516	108,571	106,263

CONSOLIDATED STATEMENTS OF OTHE

CONSOLIDATED STATEMENTS OF OTHER COMPREHENSIVE INCOME (LOSS) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Statement of Comprehensive Income [Abstract]
Net income	$ 1,001	$ 1,476	$ 768
Other comprehensive income (loss):
Adjustments for defined benefit plans	63	50	(41)
Amortization of net actuarial loss included in other non-operating income, net	9	11	9
Unrealized gain (loss) on debt securities held as available-for-sale	(4)	0	1
Foreign currency translation adjustments and other	1	1	0
Other comprehensive income (loss) before income taxes	69	62	(31)
Income tax benefit (expense) related to items of other comprehensive income (loss)	(17)	(14)	7
Total other comprehensive income (loss), net of tax	52	48	(24)
Comprehensive net income	1,053	1,524	744
Less: Comprehensive income to noncontrolling interests	590	562	369
Comprehensive income available to Tenet Healthcare Corporation common shareholders	$ 463	$ 962	$ 375

CONSOLIDATED STATEMENTS OF CHAN

CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY - USD ($) shares in Thousands, $ in Millions	Total	Cumulative Effect, Period of Adoption, Adjustment	Common Stock	Additional Paid-in Capital	Accumulated Other Comprehensive Loss	Accumulated Deficit	Accumulated Deficit Cumulative Effect, Period of Adoption, Adjustment	Treasury Stock	Noncontrolling Interests
Beginning balance (in shares) at Dec. 31, 2019			104,197
Beginning balance at Dec. 31, 2019	$ 437	$ (14)	$ 7	$ 4,760	$ (257)	$ (2,513)	$ (14)	$ (2,414)	$ 854
Changes in Shareholders' Equity
Net income	582					399			183
Distributions paid to noncontrolling interests	(152)								(152)
Other comprehensive income (loss)	(24)				(24)
Accretion of redeemable noncontrolling interests	(4)			(4)
Purchases (sales) of businesses and noncontrolling interests, net	51			27					24
Stock-based compensation expense, tax benefit and issuance of common stock (in shares)			1,873
Stock-based compensation expense, tax benefit and issuance of common stock	61			61
Ending balance (in shares) at Dec. 31, 2020			106,070
Ending balance at Dec. 31, 2020	937		$ 7	4,844	(281)	(2,128)		(2,414)	909
Changes in Shareholders' Equity
Net income	1,140					914			226
Distributions paid to noncontrolling interests	(206)								(206)
Other comprehensive income (loss)	48				48
Accretion of redeemable noncontrolling interests	(11)			(11)
Purchases (sales) of businesses and noncontrolling interests, net	97								97
Stock-based compensation expense, tax benefit and issuance of common stock (in shares)			1,119
Stock-based compensation expense, tax benefit and issuance of common stock	49		$ 1	44				4
Ending balance (in shares) at Dec. 31, 2021			107,189
Ending 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 (loss)	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

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Statement of Cash Flows [Abstract]
Net income	$ 1,001	$ 1,476	$ 768
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	841	855	857
Deferred income tax expense (benefit)	209	250	(128)
Stock-based compensation expense	56	56	44
Impairment and restructuring charges, and acquisition-related costs	226	85	290
Litigation and investigation costs	70	116	44
Net gains on sales, consolidation and deconsolidation of facilities	(1)	(445)	(14)
Loss from early extinguishment of debt	109	74	316
Equity in earnings of unconsolidated affiliates, net of distributions received	2	(10)	(37)
Amortization of debt discount and debt issuance costs	33	33	38
Pre-tax loss (income) from discontinued operations	(1)	1	0
Net gains from the sale of investments and long-lived assets	(117)	(23)	(25)
Other items, net	13	(10)	(4)
Changes in cash from operating assets and liabilities:
Accounts receivable	(140)	(197)	195
Inventories and other current assets	(64)	(52)	(145)
Income taxes	(26)	68	19
Accounts payable, accrued expenses, contract liabilities and other current liabilities	(898)	(584)	1,302
Other long-term liabilities	(15)	28	221
Payments for restructuring charges, acquisition-related costs, and litigation costs and settlements	(214)	(153)	(333)
Net cash used in operating activities from discontinued operations, excluding income taxes	(1)	0	(1)
Net cash provided by operating activities	1,083	1,568	3,407
Cash flows from investing activities:
Purchases of property and equipment	(762)	(658)	(540)
Purchases of businesses or joint venture interests, net of cash acquired	(234)	(1,220)	(1,177)
Proceeds from sales of facilities and other assets	210	1,248	77
Proceeds from sales of marketable securities, long-term investments and other assets	76	31	59
Purchases of marketable securities and equity investments	(92)	(108)	(44)
Other items, net	(6)	(7)	17
Net cash used in investing activities	(808)	(714)	(1,608)
Cash flows from financing activities:
Repayments of borrowings under credit facility	0	0	(740)
Proceeds from borrowings under credit facility	0	0	740
Repayments of other borrowings	(2,851)	(3,221)	(3,293)
Proceeds from other borrowings	2,023	2,872	3,818
Repurchases of common stock	(250)	0	0
Debt issuance costs	(24)	(31)	(48)
Distributions paid to noncontrolling interests	(560)	(423)	(287)
Proceeds from sale of noncontrolling interests	27	25	14
Purchases of noncontrolling interests	(100)	(27)	(39)
Medicare advances and grants received by unconsolidated affiliates, net of recoupment	0	(67)	187
Other items, net	(46)	(64)	33
Net cash provided by (used in) financing activities	(1,781)	(936)	385
Net increase (decrease) in cash and cash equivalents	(1,506)	(82)	2,184
Cash and cash equivalents at beginning of period	2,364	2,446	262
Cash and cash equivalents at end of period	858	2,364	2,446
Supplemental disclosures:
Interest paid, net of capitalized interest	(848)	(937)	(962)
Income tax payments, net	$ (161)	$ (92)	$ (12)

SIGNIFICANT ACCOUNTING POLICIES

SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2022
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 care delivery network includes our subsidiary USPI Holding Company, Inc. (“USPI”), which had indirect ownership interests in 442 ambulatory surgery centers and 24 surgical hospitals at December 31, 2022. We hold noncontrolling interests in 158 of these facilities, which are recorded using the equity method of accounting. We also operated 61 acute care and specialty hospitals, 109 other outpatient facilities, a network of employed physicians and a Global Business Center (“GBC”) in Manila, Philippines at December 31, 2022. In addition, we operate Conifer Health Solutions, LLC, in which we own an interest of approximately 76%, through our Conifer Holdings, Inc. subsidiary (“Conifer”). Effective June 30, 2022, we purchased all of the shares previously held by Baylor University Medical Center (“Baylor”) in USPI 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. Our business consists of our Hospital Operations and other (“Hospital Operations”) segment, our Ambulatory Care segment and our Conifer segment. Our Hospital Operations segment is comprised of our acute care and specialty hospitals, imaging centers, ancillary outpatient facilities, micro‑hospitals and physician practices. Our Ambulatory Care segment is comprised of the operations of USPI, which holds indirect ownership interests in and manages ambulatory surgery centers and surgical hospitals. Our Conifer segment provides revenue cycle management and value‑based care services to hospitals, health systems, physician practices, employers and other clients. 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, all financial and statistical data included in these notes to our Consolidated Financial Statements relate to our continuing operations, with dollar amounts expressed in millions (except per‑share amounts). We adopted the Financial Accounting Standards Board’s (“FASB”) Accounting Standards Update (“ASU”) 2020-06, “Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity” (“ASU 2020-06”), effective as of January 1, 2022 using the modified retrospective method. Among other amendments, ASU 2020-06 changed the accounting for diluted earnings‑per‑share for convertible instruments and contracts that may be settled in cash or stock. ASU 2020-06 eliminated an entity’s ability to rebut the presumption of share settlement for convertible instruments and contracts that can be partially or fully settled in cash at the issuer’s election. Additionally, ASU 2020-06 requires that the if‑converted method, which is more dilutive than the treasury stock method, be used for all convertible instruments. As a result of our adoption of ASU 2020-06, diluted weighted average shares outstanding increased by approximately three million shares and diluted earnings per share available to Tenet common shareholders decreased by $0.01 for the year ended December 31, 2022. Effective January 1, 2020, we adopted ASU 2016‑13, “Financial Instruments—Credit Losses (Topic 326) Measurement of Credit Losses on Financial Instruments” (“ASU 2016‑13”), using the modified retrospective transition approach as of the period of adoption. The amendments in this ASU required a financial asset (or a group of financial assets) measured at amortized cost basis to be presented at the net amount expected to be collected. The allowance for credit losses is a valuation account that is deducted from the amortized cost basis of the financial asset(s) to present the net carrying value at the amount expected to be collected on the financial asset. Upon adoption of ASU 2016‑13 on January 1, 2020, we recorded a cumulative effect adjustment to increase accumulated deficit by $14 million. Certain prior-year amounts have been reclassified to conform to the current‑year presentation. Due to their increased significance, net gains from the sale of investments and long-lived assets are presented separately in the operating activities section of the accompanying Consolidated Statements of Cash Flows. In prior periods, this activity was included in other items, net within the operating activities section. 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 The COVID‑19 pandemic has impacted all three segments of our business, as well as our patients, communities and employees, to varying degrees since March 2020. Throughout this time, federal, state and local authorities have undertaken several actions designed to assist healthcare providers in providing 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 aggregate grant payments of $178 billion to be distributed through the Public Health and Social Services Emergency Fund (“PRF”) to healthcare providers who experienced lost revenues and increased expenses as a result of the COVID‑19 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. Grant Income— As detailed in the table below, we received cash payments from the PRF and state and local grant programs during the years ended December 31, 2022, 2021 and 2020. Grant funds received by our Hospital Operations segment and those facilities in our Ambulatory Care segment that we consolidate are included in cash flows from operating activities in our consolidated statements of cash flows. Grant funds received by unconsolidated affiliates for which we provide cash management services (“Cash‑Managed Affiliates”) are included in cash flows from financing activities. Years Ended December 31, 2022 2021 2020 Grant funds received from COVID-19 relief programs: Included in cash flows from operating activities: Hospital Operations $ 193 $ 142 $ 824 Ambulatory Care 3 36 76 $ 196 $ 178 $ 900 Included in cash flows from financing activities: Cash‑Managed Affiliates $ — $ 37 $ 74 To receive distributions, providers must agree to certain terms and conditions, including, among other things, that the funds would be used for lost revenues and unreimbursed pandemic ‑ related costs as defined by the U.S. Department of Health and Human Services (“HHS”), and that the providers will not seek collection of out ‑ of ‑ pocket payments from a COVID ‑ 19 patient that are greater than what the patient would have otherwise been required to pay if the care had been provided by an in ‑ network provider. All recipients of PRF payments are required to comply with the reporting requirements described in the terms and conditions and as determined by the Secretary of HHS. PRF funds not utilized by the established deadlines, generally 12 to 18 months after receipt, will be recouped by HHS. We recognize grant payments as income when there is reasonable assurance that we have complied with the conditions associated with the grant. The estimates we use to recognize grant income could change materially in the future based on our operating performance or fluctuations in the severity of COVID‑19 outbreaks at individual locations, as well as the government’s grant compliance guidance. The table below summarizes grant income recognized by our Hospital Operations and Ambulatory Care segments, which is presented in grant income, and grant income recognized through our unconsolidated affiliates, which is presented in equity in earnings of unconsolida ted affiliates, in each case in our consolidated statements of operations. Years Ended December 31, 2022 2021 2020 Grant income recognized from COVID-19 relief programs: Included in grant income: Hospital Operations $ 190 $ 142 $ 823 Ambulatory Care 4 49 59 $ 194 $ 191 $ 882 Included in equity in earnings of unconsolidated affiliates: Unconsolidated affiliates $ — $ 14 $ 17 At December 31, 2022 and 2021, we had remaining deferred grant payment balances of $7 million and $5 million, respectively, which amounts were recorded in other current liabilities in the accompanying Consolidated Balance Sheets for those periods. 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 revised the MAPP to disburse payments to healthcare providers more quickly and to allow recipients to retain the advance payments for one year from the date of receipt before recoupment commenced through offsets of Medicare claims payments. Recipients were also permitted to repay the advance payments at any time. Our Hospital Operations and Ambulatory Care segments both received advance payments from the MAPP following its expansion under the COVID Acts in the year ended December 31, 2020; however, no additional advances were received during the years ended December 31, 2022 and 2021. The table below summarizes MAPP advances received in prior periods that were repaid or recouped during the years ended December 31, 2022 and 2021. No advances were repaid or recouped during the year ended December 31, 2020. Advances to our Hospital Operations segment and those facilities in our Ambulatory Care segment that we consolidate were recouped through a reduction of their respective Medicare claims payments and, together with any repayments, are presented in cash flows from operating activities in our consolidated statements of cash flows. Advance payments to our Cash‑Managed Affiliates were recouped through a reduction of those affiliates’ Medicare claims payments and, together with any repayments, are presented in cash flows from financing activities. Years Ended December 31, 2022 2021 MAPP advances repaid or recouped: Included in cash flows from operating activities: Hospital Operations $ 876 $ 457 Ambulatory Care 4 55 $ 880 $ 512 Included in cash flows from financing activities: Cash‑Managed Affiliates $ — $ 104 During the year ended December 31, 2022, all of the remaining MAPP advances we received were fully repaid or recouped, which resulted in no outstanding liability at December 31, 2022. In the accompanying Consolidated Balance Sheets, advances totaling $880 million were included in contract liabilities at December 31, 2021. 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 made a payment of $128 million in December 2021 and remitted the second and final payment of $128 million in December 2022, which resulted in no outstanding liability at December 31, 2022. At December 31, 2021, deferred Social Security tax payments totaling $128 million were included in accrued compensation and benefits in the accompanying Consolidated Balance Sheets. Translation of Foreign Currencies We formed our GBC in the Philippines during the year ended December 31, 2019. 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 operating revenues for our Conifer segment primarily consist of revenues from providing revenue cycle management services to health systems, individual hospitals and physician practices. 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 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 with these classes of patients 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. Revenues under the traditional fee‑for‑service (“FFS”) Medicare and Medicaid programs are based primarily on prospective payment systems. Retrospectively determined cost‑based revenues under these programs, which were more prevalent in earlier periods, and certain other payments, such as Indirect Medical Education, Direct Graduate Medical Education, disproportionate share hospital and bad debt expense reimbursement, which are based on our hospitals’ cost reports, are estimated using historical trends and current factors. Cost report settlements under these programs are subject to audit by Medicare and Medicaid auditors and administrative and judicial review, and it can take several years until final settlement of such matters is determined and completely resolved. 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. We have a system and estimation process for recording Medicare net patient service revenue and estimated cost report settlements. As a result, we record accruals to reflect the expected final settlements on our cost reports. For filed cost reports, we record the accrual based on those cost reports and subsequent activity and record a valuation allowance against those cost reports based on historical settlement trends. The accrual 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 as previously described. Cost reports generally must be filed within five months after the end of the annual cost 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. 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, 2022, 2021 or 2020. 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. 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. 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 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. 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. Conifer Revenues— Our Conifer segment recognizes revenue from its contracts when Conifer’s performance obligations are satisfied, which is generally as services are rendered. Revenue is recognized in an amount that reflects the consideration to which Conifer expects to be entitled. At contract inception, Conifer assesses the services specified in its contracts with customers and identifies a performance obligation for each distinct contracted service. Conifer identifies the performance obligations and considers all the services provided under the contract. Conifer generally considers 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. Conifer’s contracts generally consist of fixed‑price, volume‑based or contingency‑based fees. Conifer’s long‑term contracts typically provide for Conifer to deliver recurring monthly services over a multi‑year period. The contracts are typically priced such that Conifer’s monthly fee to its 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 Conifer 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 Conifer’s 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. 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 $858 million and $2.364 billion at December 31, 2022 and 2021, respectively. At December 31, 2022 and 2021, our book overdrafts were $266 million and $226 million, respectively, which were classified as accounts payable. At December 31, 2022 and 2021, $140 million and $188 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, 2022, 2021 and 2020, we had $196 million, $95 million and $93 million, respectively, of property and equipment purchases accrued for items received but not yet paid. Of these amounts, $191 million, $88 million and $85 million, respectively, were included in accounts payable. In June 2022, we acquired all of Baylor’s 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. 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, 2022, 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

EQUITY

EQUITY	12 Months Ended
	Dec. 31, 2022
Stockholders' Equity Note [Abstract]
EQUITY	EQUITY Noncontrolling Interests Our noncontrolling interests balances at December 31, 2022 and 2021 in the accompanying Consolidated Statements of Changes in Equity were comprised of $132 million and $128 million, respectively, from our Hospital Operations segment, and $1.185 billion and $898 million, respectively, from our Ambulatory Care segment. Our net income attributable to noncontrolling interests for the years ended December 31, 2022, 2021 and 2020 were comprised of $21 million, $21 million and $14 million, respectively, from our Hospital Operations segment, and $221 million, $205 million and $169 million, respectively, from our Ambulatory Care segment. Share Repurchase Program On October 22, 2022, we announced that our board of directors had authorized the repurchase of up to $1 billion of our common stock through a share repurchase program that expires on December 31, 2024. Under the program, shares can be purchased in the open market or through privately negotiated transactions in a manner consistent with applicable securities laws and regulations, including pursuant to a Rule 10b5-1 plan maintained by the Company, at times and in amounts based on market conditions and other factors. The table below summarizes transactions completed under the repurchase program: Period Total Number of Shares Purchased Average Price Paid per Share Total Number of Shares Purchased as Part of Publicly Announced Program Maximum Dollar Value of Shares That May Yet be Purchased Under the Program (In Thousands) (In Thousands) (In Millions) Inception through October 31, 2022 1,800 $ 41.81 1,800 $ 925 November 1 through November 30, 2022 4,089 $ 42.74 4,089 $ 750 December 1 through December 31, 2022 — $ — — $ 750 Inception through December 31, 2022 5,889 $ 42.45 5,889

ACCOUNTS RECEIVABLE

ACCOUNTS RECEIVABLE	12 Months Ended
	Dec. 31, 2022
Accounts Receivable Additional Disclosures [Abstract]
ACCOUNTS RECEIVABLE	ACCOUNTS RECEIVABLE The principal components of accounts receivable are shown in the table below: December 31, 2022 2021 Patient accounts receivable $ 2,746 $ 2,600 Estimated future recoveries 149 137 Net cost reports and settlements receivable and valuation allowances 48 33 Accounts receivable, net $ 2,943 $ 2,770 Accounts that are pursued for collection through Conifer’s business offices are maintained on our hospitals’ books and reflected in patient accounts receivable. 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 from indigent patients and those covered by Medicaid. The following table summarizes the amount and classification of assets and liabilities in the accompanying Consolidated Balance Sheets related to California’s provider fee program: December 31, 2022 2021 Assets: Other current assets $ 367 $ 370 Investments and other assets $ 197 $ 213 Liabilities: Other current liabilities $ 145 $ 123 Other long-term liabilities $ 63 $ 60 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, 2022 2021 2020 Estimated costs for: Uninsured patients $ 537 $ 650 $ 617 Charity care patients 83 97 147 $ 620 $ 747 $ 764

CONTRACT BALANCES

CONTRACT BALANCES	12 Months Ended
	Dec. 31, 2022
Revenue from Contract with Customer [Abstract]
CONTRACT BALANCES	CONTRACT BALANCES Hospital Operations Segment 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. For our Hospital Operations segment, our contract assets include services that we have provided to patients who are still receiving inpatient care in our facilities at the end of the reporting period. Our Hospital Operations segment’s contract assets were included in other current assets in the accompanying Consolidated Balance Sheets at December 31, 2022 or 2021. Approximately 88% 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. As discussed in Note 1, our Hospital Operations segment received advance payments from the MAPP following its expansion under the COVID Acts in 2020; however, no additional advances were received during the years ended December 31, 2022 or 2021. All remaining MAPP advances received by our Hospital Operations segment were either repaid or recouped during 2022 and 2021, which resulted in no outstanding liability at December 31, 2022. The remaining advance payments at December 31, 2021 were recorded as contract liabilities in the accompanying Consolidated Balance Sheets. The opening and closing balances of contract assets and contract liabilities, as well as their classification in our consolidated balance sheets, for our Hospital Operations segment were as follows: Contract Assets Contract Liabilities – Current Advances from Medicare Contract Liabilities – Long-Term Advances from Medicare December 31, 2021 $ 181 $ 876 $ — December 31, 2022 185 — — Increase (decrease) $ 4 $ (876) $ — December 31, 2020 $ 208 $ 510 $ 819 December 31, 2021 181 876 — Increase (decrease) $ (27) $ 366 $ (819) Ambulatory Care Segment Our Ambulatory Care segment also received advance payments from the MAPP following its expansion in 2020; however, no additional advances were received during the years ended December 31, 2022 or 2021. All remaining MAPP advances received by our Ambulatory Care segment were either repaid or recouped during 2022 and 2021, which resulted in no outstanding liability at December 31, 2022. The remaining advance payments at December 31, 2021 were recorded as contract liabilities in the accompanying Consolidated Balance Sheets. The opening and closing balances of contract liabilities for our Ambulatory Care segment were as follows: Contract Liabilities – Current Advances from Medicare Contract Liabilities – Long-Term Advances from Medicare December 31, 2021 $ 4 $ — December 31, 2022 — — Decrease $ (4) $ — December 31, 2020 $ 93 $ 83 December 31, 2021 4 — Decrease $ (89) $ (83) Conifer Segment The opening and closing balances of Conifer’s receivables, contract asset, and current and long‑term contract liabilities were as follows: Receivables Contract Asset – Contract Liability – Contract Liability – December 31, 2021 $ 28 $ 18 $ 79 $ 15 December 31, 2022 37 15 110 13 Increase (decrease) $ 9 $ (3) $ 31 $ (2) December 31, 2020 $ 56 $ 20 $ 56 $ 16 December 31, 2021 28 18 79 15 Increase (decrease) $ (28) $ (2) $ 23 $ (1) The differences between the opening and closing balances of Conifer’s contract assets and contract liabilities are primarily related to prepayments for those clients who are billed in advance, changes in estimates related to metric‑based services, and up‑front integration services that are typically not distinct and are, therefore, recognized over the performance obligation period to which they relate. Our Conifer segment’s receivables and contract assets were reported as part of other current assets in the accompanying Consolidated Balance Sheets, and its current and long‑term contract liabilities were reported as part of contract liabilities and contract liabilities – long‑term, respectively, in the accompanying Consolidated Balance Sheets. In both of the years ended December 31, 2022 and 2021, Conifer recognized $56 million of revenue that was included in the opening current deferred revenue liability. This revenue consists primarily of prepayments for those clients who are 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 $4 million in each of the years ended December 31, 2022, 2021 and 2020. At December 31, 2022 and 2021, the unamortized customer contract costs were $24 million and $23 million, respectively, and were presented as part of investments and other assets in the accompanying Consolidated Balance Sheets. 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 and other uninsured discount and charity programs. Net operating revenues for our Conifer segment primarily consist of revenues from providing revenue cycle management services to health systems, individual hospitals and physician practices. The table below shows our sources of net operating revenues from continuing operations: Years Ended December 31, 2022 2021 2020 Hospital Operations: Net patient service revenues from hospitals and related outpatient facilities: Medicare $ 2,369 $ 2,615 $ 2,695 Medicaid 946 1,254 1,081 Managed care 9,730 9,985 9,022 Uninsured 141 199 162 Indemnity and other 661 706 658 Total 13,847 14,759 13,618 Other revenues (1) 1,214 1,223 1,172 Hospital Operations total prior to inter-segment eliminations 15,061 15,982 14,790 Ambulatory Care 3,248 2,718 2,072 Conifer 1,316 1,267 1,306 Inter-segment eliminations (451) (482) (528) Net operating revenues $ 19,174 $ 19,485 $ 17,640 (1) Primarily physician practices revenues. Adjustments for prior‑year cost reports and related valuation allowances, principally related to Medicare and Medicaid, increased revenues in the years ended December 31, 2022, 2021 and 2020 by $10 million, $26 million and $6 million, respectively. Estimated cost report settlements 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 final determination of amounts earned under all the above arrangements with Medicare and Medicaid. The table below shows the composition of net operating revenues for our Ambulatory Care segment: Years Ended December 31, 2022 2021 2020 Net patient service revenues $ 3,115 $ 2,604 $ 1,960 Management fees 110 86 86 Revenue from other sources 23 28 26 Net operating revenues $ 3,248 $ 2,718 $ 2,072 The table below shows the composition of net operating revenues for our Conifer segment: Years Ended December 31, 2022 2021 2020 Revenue cycle services – Tenet $ 439 $ 467 $ 514 Revenue cycle services – other customers 786 705 700 Other services – Tenet 12 15 14 Other services – other customers 79 80 78 Net operating revenues $ 1,316 $ 1,267 $ 1,306 Performance Obligations The following table includes Conifer’s revenue 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. 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. Conifer’s contract with Catholic Health Initiatives (“CHI”), a minority interest owner of Conifer Health Solutions, LLC, represents the majority of the fixed‑fee revenue related to remaining performance obligations. Conifer’s contract term with CHI ends December 31, 2032. Years Ending December 31, Later Years Total 2023 2024 2025 2026 2027 Performance obligations $ 5,729 $ 642 $ 565 $ 565 $ 565 $ 565 $ 2,827

ASSETS AND LIABILITIES HELD FOR

ASSETS AND LIABILITIES HELD FOR SALE	12 Months Ended
	Dec. 31, 2022
Discontinued Operations and Disposal Groups [Abstract]
ASSETS AND LIABILITIES HELD FOR SALE	ASSETS AND LIABILITIES HELD FOR SALE We completed the sale of five Miami‑area hospitals and certain related operations (the “Miami Hospitals”) held by our Hospital Operations segment in August 2021, resulting in our recognition of a pre‑tax gain on sale of $406 million in the year ended December 31, 2021. In the three months ended June 30, 2021, we completed the sale of the majority of our urgent care centers operated under the MedPost and CareSpot brands by our Hospital Operations and Ambulatory Care segments, and we also completed the separate sale of a Philadelphia‑area building held by our Hospital Operations segment. We recorded a gain related to the sale of the urgent care centers of $14 million and a gain of $2 million related to the sale of the building in Philadelphia in 2021. Gains related to the sales 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, 2021. No impairment charge was incurred during the years ended December 31, 2022, 2021 or 2020 related to planned divestitures. The following table presents amounts included in income from continuing operations, before income taxes, related to significant components of our business that were recently disposed of: Years Ended December 31, 2022 2021 2020 Miami Hospitals (includes a $406 million gain on sale in 2021) $ 10 $ 455 $ 67

IMPAIRMENT AND RESTRUCTURING CH

IMPAIRMENT AND RESTRUCTURING CHARGES, AND ACQUISITION-RELATED COSTS	12 Months Ended
	Dec. 31, 2022
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 long‑lived assets in 2022, 2021 and 2020 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. At December 31, 2022, our continuing operations consisted of three reportable segments – Hospital Operations, Ambulatory Care and Conifer. Our segments are reporting units used to perform our goodwill impairment analysis. We completed our annual impairment tests for goodwill as of October 1, 2022. 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, 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 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 pandemic and competition, as well as higher labor costs as a result 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 $86 million from our Hospital Operations segment, $6 million from our Ambulatory Care segment and $2 million from our Conifer segment. 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. Acquisition‑related costs consisted of $14 million of transaction costs. Year Ended December 31, 2021 During the year ended December 31, 2021, we recorded impairment and restructuring charges and acquisition‑related costs of $85 million, consisting of $57 million of restructuring charges, $8 million of impairment charges and $20 million of acquisition‑related costs. Restructuring charges consisted of $14 million of employee severance costs, $19 million related to the transition of various administrative functions to our GBC and $24 million of other restructuring costs. Our impairment charges for the year ended December 31, 2021, comprised of $5 million from our Ambulatory Care segment and $3 million from our Conifer segment, primarily consisted of charges to reduce the carrying value of certain management contract intangible assets held by our Ambulatory Care segment to their estimated fair value. Acquisition‑related costs consisted of $20 million of transaction costs. Year Ended December 31, 2020 During the year ended December 31, 2020, we recorded impairment and restructuring charges and acquisition‑related costs of $290 million, consisting of $92 million of impairment charges, $184 million of restructuring charges and $14 million of acquisition‑related costs. Impairment charges included $76 million for the write‑down of hospital buildings 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 reductions in volumes of insured patients, shifts in payer mix from commercial to governmental payers combined with reductions in reimbursement rates from governmental payers, and high levels of uninsured patients. 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 $483 million at December 31, 2020. We also recorded $16 million of other impairment charges. Restructuring charges consisted of $65 million of employee severance costs, $50 million related to the transitioning of various administrative functions to our GBC, $23 million of charges due to the termination of the USPI management equity plan, $14 million of contract and lease termination fees, and $32 million of other restructuring costs. Acquisition‑related costs consisted of $14 million of transaction costs. Our impairment charges for the year ended December 31, 2020 were comprised of $79 million from our Hospital Operations segment, $12 million from our Ambulatory Care segment and $1 million from our Conifer segment.

LEASES

LEASES	12 Months Ended
	Dec. 31, 2022
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 at: December 31, Component of Lease Balances Classification in Consolidated Balance Sheet 2022 2021 Assets: Operating lease assets Investments and other assets $ 1,129 $ 1,002 Finance lease assets Property and equipment, at cost, less accumulated depreciation and amortization 303 333 Total leased assets $ 1,432 $ 1,335 Liabilities: Operating lease liabilities: Current Other current liabilities $ 207 $ 201 Long-term Other long-term liabilities 1,046 924 Total operating lease liabilities 1,253 1,125 Finance lease liabilities: Current Current portion of long-term debt 99 106 Long-term Long-term debt, net of current portion 165 176 Total finance lease liabilities 264 282 Total lease liabilities $ 1,517 $ 1,407 The following table presents the components of our lease expense and their classification in our Consolidated Statements of Operations: Component of Lease Expense Classification in Consolidated Statements of Operations Years Ended December 31, 2022 2021 2020 Operating lease expense Other operating expenses, net $ 262 $ 241 $ 247 Finance lease expense: Amortization of leased assets Depreciation and amortization 58 71 86 Interest on lease liabilities Interest expense 8 9 11 Total finance lease expense 66 80 97 Variable and short term-lease expense Other operating expenses, net 150 171 156 Total lease expense $ 478 $ 492 $ 500 The weighted‑average lease terms and discount rates for operating and finance leases are presented in the following table: Years Ended December 31, 2022 2021 2020 Weighted-average remaining lease term (years): Operating leases 8.0 7.5 7.9 Finance leases 5.5 5.7 5.7 Weighted-average discount rate: Operating leases 4.8 % 5.1 % 5.5 % Finance leases 5.9 % 5.4 % 5.6 % Cash flow and other information related to leases is included in the following table: Years Ended December 31, 2022 2021 2020 Cash paid for amounts included in the measurement of lease liabilities: Operating cash outflows from operating leases $ 250 $ 237 $ 239 Operating cash outflows from finance leases $ 14 $ 12 $ 15 Financing cash outflows from finance leases $ 118 $ 140 $ 154 Right-of-use assets obtained in exchange for lease obligations: Operating leases $ 341 $ 176 $ 304 Finance leases $ 97 $ 136 $ 98 Future maturities of lease liabilities at December 31, 2022 are presented in the following table: Operating Leases Finance Leases Total 2023 $ 254 $ 110 $ 364 2024 229 80 309 2025 198 39 237 2026 163 14 177 2027 139 7 146 Later years 540 75 615 Total lease payments 1,523 325 1,848 Less: Imputed interest 270 61 331 Total lease obligations 1,253 264 1,517 Less: Current obligations 207 99 306 Long-term lease obligations $ 1,046 $ 165 $ 1,211 During the three months ended March 31, 2022, we sold several medical office buildings held in our Hospital Operations segment for net cash proceeds of $147 million and concurrently entered into operating lease agreements to continue use of the facilities. We recognized a gain of $69 million from the sale of these buildings, included in other operating expenses, net in the accompanying Consolidated Statement of Operations, and we recognized right-of-use assets and operating lease obligations of $103 million, in each case in the three months ended March 31, 2022.
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 at: December 31, Component of Lease Balances Classification in Consolidated Balance Sheet 2022 2021 Assets: Operating lease assets Investments and other assets $ 1,129 $ 1,002 Finance lease assets Property and equipment, at cost, less accumulated depreciation and amortization 303 333 Total leased assets $ 1,432 $ 1,335 Liabilities: Operating lease liabilities: Current Other current liabilities $ 207 $ 201 Long-term Other long-term liabilities 1,046 924 Total operating lease liabilities 1,253 1,125 Finance lease liabilities: Current Current portion of long-term debt 99 106 Long-term Long-term debt, net of current portion 165 176 Total finance lease liabilities 264 282 Total lease liabilities $ 1,517 $ 1,407 The following table presents the components of our lease expense and their classification in our Consolidated Statements of Operations: Component of Lease Expense Classification in Consolidated Statements of Operations Years Ended December 31, 2022 2021 2020 Operating lease expense Other operating expenses, net $ 262 $ 241 $ 247 Finance lease expense: Amortization of leased assets Depreciation and amortization 58 71 86 Interest on lease liabilities Interest expense 8 9 11 Total finance lease expense 66 80 97 Variable and short term-lease expense Other operating expenses, net 150 171 156 Total lease expense $ 478 $ 492 $ 500 The weighted‑average lease terms and discount rates for operating and finance leases are presented in the following table: Years Ended December 31, 2022 2021 2020 Weighted-average remaining lease term (years): Operating leases 8.0 7.5 7.9 Finance leases 5.5 5.7 5.7 Weighted-average discount rate: Operating leases 4.8 % 5.1 % 5.5 % Finance leases 5.9 % 5.4 % 5.6 % Cash flow and other information related to leases is included in the following table: Years Ended December 31, 2022 2021 2020 Cash paid for amounts included in the measurement of lease liabilities: Operating cash outflows from operating leases $ 250 $ 237 $ 239 Operating cash outflows from finance leases $ 14 $ 12 $ 15 Financing cash outflows from finance leases $ 118 $ 140 $ 154 Right-of-use assets obtained in exchange for lease obligations: Operating leases $ 341 $ 176 $ 304 Finance leases $ 97 $ 136 $ 98 Future maturities of lease liabilities at December 31, 2022 are presented in the following table: Operating Leases Finance Leases Total 2023 $ 254 $ 110 $ 364 2024 229 80 309 2025 198 39 237 2026 163 14 177 2027 139 7 146 Later years 540 75 615 Total lease payments 1,523 325 1,848 Less: Imputed interest 270 61 331 Total lease obligations 1,253 264 1,517 Less: Current obligations 207 99 306 Long-term lease obligations $ 1,046 $ 165 $ 1,211 During the three months ended March 31, 2022, we sold several medical office buildings held in our Hospital Operations segment for net cash proceeds of $147 million and concurrently entered into operating lease agreements to continue use of the facilities. We recognized a gain of $69 million from the sale of these buildings, included in other operating expenses, net in the accompanying Consolidated Statement of Operations, and we recognized right-of-use assets and operating lease obligations of $103 million, in each case in the three months ended March 31, 2022.

LONG-TERM DEBT

LONG-TERM DEBT	12 Months Ended
	Dec. 31, 2022
Long-Term Debt and Lease Obligation [Abstract]
LONG-TERM DEBT	LONG-TERM DEBT The table below shows our long‑term debt included in the accompanying Consolidated Balance Sheets: December 31, 2022 2021 Senior unsecured notes: 6.750% due 2023 $ — $ 1,872 6.125% due 2028 2,500 2,500 6.875% due 2031 362 362 Senior secured first lien notes: 4.625% due July 2024 756 770 4.625% due September 2024 589 600 7.500% due 2025 — 700 4.875% due 2026 2,100 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 — Senior secured second lien notes: 6.250% due 2027 1,500 1,500 Finance leases, mortgages and other notes 453 443 Unamortized issue costs and note discounts (131) (151) Long-term debt 15,079 15,646 Less: Current portion 145 135 Long-term debt, net of current portion $ 14,934 $ 15,511 Senior Secured Notes and Senior Unsecured Notes On September 10, 2021, we redeemed approximately $1.100 billion of the then‑outstanding $1.870 billion aggregate principal amount of our 4.625% senior secured first lien notes due July 2024 (“July 2024 Senior Secured First Lien Notes”) in advance of their maturity date. We paid $1.113 billion to redeem the notes, which was primarily funded with the proceeds from the sale of the Miami Hospitals in August 2021. During the three months ended December 31, 2022, we repurchased an additional $14 million of the aggregate remaining principal amount of our July 2024 Senior Secured First Lien Notes through multiple open‑market transactions. In total, we paid $13 million from cash on hand during the three‑month period to repurchase the notes. In connection with these transactions, we recorded aggregate gains from early extinguishment of debt of less than $1 million during the three months ended December 31, 2022, and a loss of $20 million in the three months ended September 30, 2021. The loss recognized in 2021 primarily related to the difference between the purchase price and the par value of the notes, as well as the write‑off of associated unamortized issuance costs. During the three months ended December 31, 2022, we also repurchased $11 million of the then $600 million aggregate principal amount outstanding of our 4.625% senior secured first lien notes due September 2024 in advance of their maturity date. We made aggregate payments of $11 million from cash on hand through multiple open‑market transactions to repurchase these notes. In connection with these repurchases, we recognized aggregate gains of less than $1 million during the three months ended December 31, 2022. On June 15, 2022, we issued $2.000 billion aggregate principal amount of 6.125% senior secured first lien notes, which will mature on June 15, 2030 (the “2030 Senior Secured First Lien Notes”). We pay interest on the 2030 Senior Secured First Lien Notes semi‑annually in arrears on June 15 and December 15 of each year, which payments commenced in December 2022. As further discussed below, we used a substantial portion of the issuance proceeds from the 2030 Senior Secured First Lien Notes, after payment of fees and expenses, to finance the redemption of our 6.750% senior unsecured notes due 2023 (the “2023 Senior Unsecured Notes”). Through a series of open‑market transactions during the six months ended June 30, 2022, we repurchased $124 million aggregate principal amount outstanding of our 2023 Senior Unsecured Notes using cash on hand. Following the issuance of our 2030 Senior Secured First Lien Notes, we used a substantial portion of the proceeds to redeem the then-remaining $1.748 billion aggregate principal outstanding of the 2023 Senior Unsecured Notes in advance of their maturity date. In total, we paid $1.933 billion during the six months ended June 30, 2022 to retire all $1.872 billion aggregate principal amount outstanding of our 2023 Senior Unsecured Notes, and we recorded aggregate losses from early extinguishment of debt of $71 million, primarily related to the difference between the purchase prices and the par value of the notes, as well as the write‑off of associated unamortized issuance costs. On February 23, 2022, we redeemed all $700 million aggregate principal amount outstanding of our 7.500% senior secured first lien notes due 2025 in advance of their maturity date. We paid $730 million from cash on hand to redeem the notes. In connection with the redemption, we recorded a loss from early extinguishment of debt of $38 million in the three months ended March 31, 2022, primarily related to the difference between the purchase price and the par value of the notes, as well as the write‑off of associated unamortized issuance costs. On December 1, 2021, we issued $1.450 billion aggregate principal amount of 4.375% senior secured first lien notes, which will mature on January 15, 2030 (the “2030 Senior Secured First Lien Notes”). We will pay interest on the 2030 Senior Secured First Lien Notes semi‑annually in arrears on January 15 and July 15 of each year, which payments commended in July 2022. We used the net proceeds from the issuance of the 2030 Senior Secured First Lien Notes, after payment of fees and expenses, to finance the acquisition of a group of ambulatory surgery centers in December 2021 and for general corporate purposes. On June 2, 2021, we issued $1.400 billion aggregate principal amount of 4.250% senior secured first lien notes, which will mature on June 1, 2029 (the “2029 Senior Secured First Lien Notes”). We pay interest on the 2029 Senior Secured First Lien Notes semi‑annually in arrears on June 1 and December 1 of each year, which payments commenced in December 2021. The proceeds from the sale of the 2029 Senior Secured First Lien Notes were used, after payment of fees and expenses, together with cash on hand, to finance the redemption of all $1.410 billion aggregate principal amount then outstanding of our 5.125% senior secured second lien notes due 2025 (the “2025 Senior Secured Second Lien Notes”) in advance of their maturity date for approximately $1.428 billion. In connection with the redemption, we recorded a loss from early extinguishment of debt of approximately $31 million in the three months ended June 30, 2021, primarily related to the difference between the purchase price and the par value of the 2025 Senior Secured Second Lien Notes, as well as the write‑off of associated unamortized issuance costs. In March 2021, we retired all $478 million aggregate principal amount outstanding of our 7.000% senior unsecured notes due 2025 in advance of their maturity date. We paid approximately $495 million from cash on hand to retire the notes. In connection with the retirement, we recorded a loss from early extinguishment of debt of $23 million in the three months ended March 31, 2021, primarily related to the difference between the purchase price and the par value 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. At our option, we may redeem our senior secured notes, in whole or in part, at any time at a redemption price equal to 100% of the principal amount of the notes redeemed plus the make‑whole premium set forth in the related indenture, together with accrued and unpaid interest thereon, if any, to the redemption date. Certain series of the senior secured notes may also be redeemed, in whole or in part, at certain redemption prices set forth in the applicable indentures, 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 any series of our senior unsecured notes, in whole or in part, at any time at a redemption price equal to 100% of the principal amount of the notes redeemed, plus a make‑whole premium specified in the applicable indenture, if any, together with accrued and unpaid interest to the redemption date. 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. We amended our Credit Agreement in April 2020 to increase our borrowing availability in response to the COVID-19 pandemic. This amendment, among other things, (1) increased the aggregate revolving credit commitments from the previous limit of $1.500 billion to $1.900 billion (the “Increased Commitments”), subject to borrowing availability, and (2) increased the advance rate and raise limits on certain eligible accounts receivable in the calculation of the borrowing base, in each case, for an incremental period of 364 days. In April 2021, we amended the Credit Agreement to, among other things, extend the availability of the Increased Commitments through April 2022 and reduce the interest rate margins. In March 2022, we further amended our Credit Agreement to, among other things, (1) decrease the aggregate revolving credit commitments from the previous Increased Commitments to aggregate revolving credit commitments not to exceed $1.500 billion, subject to borrowing availability, (2) extend the scheduled maturity date to March 16, 2027, and (3) replace the London Interbank Offered Rate (LIBOR) with the Term Secured Overnight Financing Rate (“SOFR”) and Daily Simple SOFR (each, as defined in the Credit Agreement) as the reference interest rate. At December 31, 2022, we had no cash borrowings outstanding under the Credit Agreement, and we had less than $1 million of standby letters of credit outstanding. Based on our eligible receivables, $1.500 billion was available for borrowing at December 31, 2022. Outstanding revolving loans accrue interest depending on the type of loan at either (a) a base rate plus an applicable margin ranging from 0.25% to 0.75% per annum or (b) Term 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. Our borrowing availability is based on a specified percentage of eligible inventory and accounts receivable, including self‑pay accounts. Obligations under the Credit Agreement continue to be guaranteed by substantially all of our domestic wholly owned hospital subsidiaries and secured by a first‑priority lien on the eligible inventory and accounts receivable owned by us and the subsidiary guarantors, including receivables for Medicaid supplemental payments. 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. The scheduled maturity date of the LC Facility is September 12, 2024. 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. 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 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. At December 31, 2022, we had $116 million of standby letters of credit outstanding under the LC Facility and were in compliance with all applicable covenants and conditions. 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 Future Maturities Future long‑term debt maturities, including finance lease obligations were as follows as of December 31, 2022: Years Ending December 31, Later Years Total 2023 2024 2025 2026 2027 Long-term debt, including finance lease obligations $ 15,210 $ 145 $ 1,463 $ 77 $ 2,143 $ 3,012 $ 8,370

GUARANTEES

GUARANTEES	12 Months Ended
	Dec. 31, 2022
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 At December 31, 2022, 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 $164 million. We had a total liability of $143 million recorded for these guarantees included in other current liabilities in the accompanying Consolidated Balance Sheet at December 31, 2022. At December 31, 2022, 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 $102 million. Of the total, $25 million relates to the obligations of consolidated subsidiaries, which obligations were recorded in the accompanying Consolidated Balance Sheet at December 31, 2022.

EMPLOYEE BENEFIT PLANS

EMPLOYEE BENEFIT PLANS	12 Months Ended
	Dec. 31, 2022
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 the 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 We also grant performance‑based RSUs that vest subject to the achievement of specified performance goals within a specified 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 options or RSUs that ultimately vest is also subject to adjustment based on the achievement of a market‑based condition. These adjustments generally range from 0% to 200% of the number of RSUs initially granted. 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, 2022, assuming outstanding performance‑based stock options and RSUs for which performance has not yet been determined will achieve target performance, approximately 9.5 million 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 $56 million for each of the years ended December 31, 2022 and 2021, respectively, and $44 million for the year ended December 31, 2020. Stock Options The following table summarizes stock option activity during the years ended December 31, 2022, 2021 and 2020: Number of Options Wtd. Avg. Aggregate Wtd. Avg (In Millions) Outstanding at December 31, 2019 1,960,992 $ 20.24 Exercised (987,471) $ 17.96 Forfeited/Expired (60,990) $ 23.28 Outstanding at December 31, 2020 912,531 $ 22.51 Exercised (391,533) $ 20.66 Outstanding at December 31, 2021 520,998 $ 23.90 Exercised (60,051) $ 28.26 Outstanding at December 31, 2022 460,947 $ 23.33 $ 12 5.1 years No stock options were granted during the years ended December 31, 2022, 2021 or 2020. There were 60,051, 391,533 and 987,471 stock options exercised during the years ended December 31, 2022, 2021 and 2020, respectively. The stock options exercised in 2022 had an aggregate intrinsic value of approximately $4 million, and options exercised during 2021 and 2020 both had aggregate intrinsic values of approximately $15 million. All outstanding options were vested and exercisable at December 31, 2022. The following table summarizes information about our outstanding stock options at December 31, 2022: Options Outstanding and Exercisable Range of Exercise Prices Number of Wtd. Avg. Wtd. Avg. $18.99 to $20.609 293,796 4.6 years $ 19.75 $20.61 to $35.430 167,151 6.0 years $ 29.62 460,947 5.1 years $ 23.33 As of December 31, 2022, 42.3% of all our outstanding options were held by current employees and 57.7% were held by former employees. All of our outstanding options were in‑the‑money, that is, they had exercise price less than the $48.79 market price of our common stock on December 31, 2022. Compensation costs related to our stock-based compensation arrangements for the years ended December 31, 2021 and 2020 included $1 million and $2 million, respectively, of expense related to our stock options. We did not recognize any expense related to our stock options during the year ended December 31, 2022. Restricted Stock Units The following table summarizes RSU activity during the years ended December 31, 2022, 2021 and 2020: Restricted Wtd. Avg. Grant Date Fair Unvested at December 31, 2019 1,463,499 $ 25.08 Granted 1,767,730 $ 27.72 Vested (825,727) $ 25.66 Forfeited (310,296) $ 32.09 Unvested at December 31, 2020 2,095,206 $ 25.87 Granted 900,018 $ 58.61 Vested (765,814) $ 30.51 Forfeited (58,208) $ 37.60 Unvested at December 31, 2021 2,171,202 $ 40.51 Granted 641,205 $ 80.79 Vested (1,187,384) $ 37.18 Forfeited (104,605) $ 53.58 Unvested at December 31, 2022 1,520,418 $ 66.36 During the year ended December 31, 2022, we granted an aggregate of 641,205 RSUs. Of these, 237,381 will vest ratably over a three‑year period from the grant date, 53,716 RSUs that were scheduled to vest ratably over 11 quarterly periods, 9,215 will vest ratably over a four‑year period from the grant date, 4,608 will vest on the second anniversary of the grant date, and 6,170 will vest evenly on the third and fourth anniversaries of the grant date. We also granted 35,482 RSUs to our non‑employee directors for the 2022-2023 board service year, which units vested and will settle as described above. In November 2022, we granted 7,325 to a non-executive member of the board of directors for their service as chairman of the board through the end of 2023. Unlike our normal grants to board members, these RSUs will vest on December 31, 2023 if the grantee serves as chairman through that date. In addition, we granted 287,308 performance‑based RSUs during the year ended December 31, 2022; the vesting of these RSUs is contingent on our achievement of specified performance goals for the years 2022 to 2024. Provided the goals are achieved, the performance‑based RSUs will vest on the third anniversary of the grant date. The actual number of performance‑based RSUs that could vest will range from 0% to 200% of the 287,308 units granted, depending on our level of achievement with respect to the performance goals. During the year ended December 31, 2021 we granted 561,788 RSUs that vest based on the passage of time. The granted RSUs vest as follows: • 263,180 RSUs vest and settle ratably over a three‑year period from the grant date; • 189,215 RSUs vest and settle ratably over eight quarterly periods from the grant date; • 53,341 RSUs vest and settle on the fourth anniversary of the grant date; • 33,351 RSUs vest and settle on the third anniversary of the grant date; • 14,192 RSUs vested on December 31, 2021 and settled in January 2022; and • 8,509 RSUs, one-third of which vest and settle on the second anniversary of the grant date and the remainder of which vest and settle on the fourth anniversary. During the year ended December 31, 2021 we granted 298,492 performance-based RSUs which vest as follows: • 244,259 RSUs vest and settle on the third anniversary of the grant date, contingent upon the achievement of performance goals for the years 2021 to 2023; • 53,341 RSUs vest and settle on the fourth anniversary of the grant date, contingent upon the achievement of performance goals for the years 2021 to 2025; and • 892 RSUs vested and settled immediately as a result of our level of achievement with respect to performance‑based RSUs granted in 2018. The actual number of performance‑based RSUs that could vest will range from 0% to 200% of the 297,600 RSUs which did not vest immediately, depending upon our level of achievement with respect to the performance goals. During the year ended December 31, 2021, we also granted 39,738 RSUs to our non‑employee directors. These consisted of 36,681 RSUs for the 2021‑2022 board service year, 1,372 for an initial grant to a new member of our board of directors and 1,685 for a pro‑rata annual grant to the same new member. While RSUs granted to our board of directors vest immediately, annual grants settle on the third anniversary of the grant date and initial grants settle upon separation from the board. During the year ended December 31, 2020 we granted 1,084,883 RSUs that vest based on the passage of time. The granted RSUs vest as follows: • 607,198 RSUs vest and settle ratably over a three‑year period from the grant date; • 359,713 RSUs vest and settle ratably over 11 quarterly periods from the grant date; • 104,167 RSUs vest and settle ratably over a four-year period from the grant date; and • 13,805 RSUs vest and settle on the third anniversary of the grant date. During the year ended December 31, 2020 we granted 579,413 performance-based RSUs which vest as follows: • 499,285 RSUs vest and settle on the third anniversary of the grant date, contingent upon the achievement of performance goals for the years 2020 to 2022 and • 80,128 RSUs vest and settle on the fourth anniversary of the grant date, contingent upon the achievement of performance goals for the years 2020 to 2023, all of which were subsequently forfeited. The actual number of performance‑based RSUs that could vest will range from 0% to 200% of the 499,285 remaining RSUs granted, depending upon our level of achievement with respect to the performance goals. In May 2020, we made an annual grant of 103,434 RSUs to our non‑employee directors for the 2020-2021 board service year, which units vested immediately and will settle in shares of our common stock on the third anniversary of the date of the grant. Included in the aforementioned aggregate numbers of time-based RSUs granted in 2022, 2021 and 2020 were 53,716, 189,215 and 359,713 RSUs, respectively, awarded to our former Executive Chairman. The RSUs granted in 2022 and 2020 were each scheduled to vest ratably over 11 quarterly periods, while the RSUs granted in 2021 were schedule to vest ratably over eight quarterly periods. Additionally, in the aforementioned aggregate number of performance-based RSUs granted in 2022 were 53,716 RSUs awarded to our former Executive Chairman. The unvested portion of these grants vested in October 2022 in accordance with the disability provisions of the stock incentive plan. Compensation costs related to our stock-based compensation arrangements for the years ended December 31, 2022, 2021 and 2020 included $45 million, $42 million and $30 million of expense related to our RSUs, respectively. At December 31, 2022, there were $33 million of total unrecognized compensation costs related to RSUs. These costs are expected to be recognized over a weighted average period of 1.8 years. 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, 2022 2021 2020 Expected volatility 39.6% - 68.1% 65.2% - 79.3% 54.7% Risk-free interest rate 1.0% - 1.7% 0.1% - 0.6% 1.2% USPI Management Equity Plan 2015 USPI Management Equity Plan In 2015, USPI adopted the USPI Holding Company, Inc. 2015 Stock Incentive Plan (“2015 USPI Management Equity Plan”) under which it granted non-qualified options to purchase nonvoting shares of USPI’s outstanding common stock to eligible plan participants, allowing the recipient to participate in incremental growth in the value of USPI from the applicable grant date. Under the 2015 USPI Management Equity Plan, the total pool of options consisted of approximately 10% of USPI’s fully diluted outstanding common stock. Options had an exercise price equal to the estimated fair market value of USPI’s common stock on the date of grant. The option awards were structured such that they had a three three In February 2020, the 2015 USPI Management Equity Plan and all unvested options granted under the plan were terminated in accordance with the terms of the plan. USPI repurchased all vested options and all shares of USPI stock acquired upon exercise of an option for approximately $35 million. 2020 USPI Management Equity Plan In February 2020, USPI adopted the USPI Holding Company, Inc. Restricted Stock Plan (“USPI Management Equity Plan”) to replace the terminated 2015 USPI Management Equity Plan. Under the USPI Management Equity Plan, USPI 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 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 summarizes RSU activity under USPI’s management equity plan during the years ended December 31, 2022, 2021 and 2020: Restricted Wtd. Avg. Grant Date Fair Inception of Plan Granted 2,556,353 $ 34.13 Forfeited (531,297) $ 34.13 Unvested at December 31, 2020 2,025,056 $ 34.13 Granted 76,990 $ 34.13 Vested (388,588) $ 34.13 Forfeited (218,576) $ 34.13 Unvested at December 31, 2021 1,494,882 $ 34.13 Vested (369,691) $ 34.13 Forfeited (202,351) $ 34.13 Unvested at December 31, 2022 922,840 $ 34.13 USPI did not make any grants under the USPI Management Equity Plan during the year ended December 31, 2022. During the year ended December 31, 2021, USPI granted 76,990 RSUs under its management equity plan. Twenty percent of these RSUs vests on each of the first and second anniversaries of the grant date, and the remaining 60% vests on the third anniversary of the grant date. In 2020, USPI granted 2,556,333 RSUs, 20% of which vest in each of the first three years on the anniversary of the grant date with the remaining 40% vesting on the fourth anniversary of the grant date. During the years ended December 31, 2022 and 2021, USPI paid $11 million and $9 million, respectively, to repurchase portions of the non‑voting common stock shares issued under the USPI management equity plan. No shares were repurchased during the year ended December 31, 2020. At December 31, 2022, there were 98,374 outstanding vested shares of non‑voting common stock eligible to be sold to USPI. At December 31, 2022, 922,840 RSUs were outstanding under USPI’s management equity plan, all of which are expected to vest. The accompanying Consolidated Statements of Operations for the years ended December 31, 2022, 2021 and 2020 included $11 million, $13 million and $12 million, respectively, of pre-tax compensation costs related to USPI’s management equity plans. Employee Stock Purchase Plan We have an employee stock purchase plan under which we are currently authorized to issue up to 4,070,363 shares of common stock to our eligible employees. As of December 31, 2022, there were approximately 2.6 million 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, 2022 2021 2020 Number of shares 98,498 89,865 254,767 Weighted average price $ 54.19 $ 63.01 $ 19.97 Employee Retirement 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. Plan expenses, primarily related to our contributions to the plans, were $86 million, $98 million and $119 million for the years ended December 31, 2022, 2021 and 2020, respectively. Such amounts are reflected in salaries, wages and benefits in the accompanying Consolidated Statements of Operations. 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, 2019, the Society of Actuaries issued a new mortality base table (Pri‑2012), which we incorporated into the estimates of our defined benefit plan obligations beginning December 31, 2019. During the year ended December 31, 2020, the Society of Actuaries issued the MP-2020 mortality improvement scale, which we incorporated into the estimates of our defined benefit plan obligations at December 31, 2020. 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, 2022 and 2021. 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, 2022 2021 Reconciliation of funded status of plans and the amounts included in the Consolidated Balance Sheets: Projected benefit obligations (1) Beginning obligations $ (1,313) $ (1,429) Interest cost (37) (36) Actuarial gain 265 42 Benefits paid 83 110 Ending obligations (1,002) (1,313) Fair value of plans assets Beginning plan assets 867 869 Gain (loss) on plan assets (161) 62 Employer contribution 2 22 Benefits paid (60) (86) Ending plan assets 648 867 Funded status of plans $ (354) $ (446) (1) The accumulated benefit obligation at December 31, 2022 and 2021 was approximately $1.002 billion and $1.311 billion, respectively. December 31, 2022 2021 Amounts recognized in the Consolidated Balance Sheets consist of: Other current liability $ (23) $ (25) Other long-term liability $ (331) $ (421) Accumulated other comprehensive loss $ 222 $ 294 SERP Assumptions: Discount rate 5.75 % 3.00 % Compensation increase rate 3.00 % 3.00 % Measurement date December 31, 2022 December 31, 2021 DMC Pension Plan Assumptions: Discount rate 5.51 % 2.89 % Compensation increase rate Frozen Frozen Measurement date December 31, 2022 December 31, 2021 The components of net periodic benefit costs and related assumptions are as follows: Years Ended December 31, 2022 2021 2020 Interest costs $ 37 $ 36 $ 47 Expected return on plan assets (42) (53) (48) Amortization of net actuarial loss 9 11 9 Net periodic benefit cost (income) $ 4 $ (6) $ 8 SERP Assumptions: Discount rate 3.00 % 2.75 % 3.50 % Compensation increase rate 3.00 % 3.00 % 3.00 % Measurement date January 1, 2022 January 1, 2021 January 1, 2020 Census date January 1, 2022 January 1, 2021 January 1, 2020 DMC Pension Plan Assumptions: Discount rate 2.89 % 2.53 % 3.60 % Long-term rate of return on assets 5.00 % 6.25 % 6.25 % Compensation increase rate Frozen Frozen Frozen Measurement date January 1, 2022 January 1, 2021 January 1, 2020 Census date January 1, 2022 January 1, 2021 January 1, 2020 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 $72 million, $61 million and $(32) million in other comprehensive income in the years ended December 31, 2022, 2021 and 2020, 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 $63 million, $50 million and $(41) million were recognized during the years ended December 31, 2022, 2021 and 2020, respectively, and the amortization of net actuarial loss of $9 million, $11 million and $9 million for the years ended December 31, 2022, 2021 and 2020, respectively, were recognized in other comprehensive income. Actuarial gains affecting the benefit obligation during the years ended December 31, 2022, 2021 and 2020 are primarily attributable to changes in the discount rate utilized for the SERP and DMC Pension Plan. Cumulative net actuarial losses totaled $222 million, $294 million and $355 million as of December 31, 2022, 2021 and 2020, respectively. There were no unrecognized prior service costs at December 31, 2022, 2021 and 2020 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, 2022, were as follows: Target Actual Cash and cash equivalents — % 1 % Equity securities 20 % 14 % Debt securities 73 % 70 % Alternative investments 7 % 15 % 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 are 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 summarize the DMC Pension Plan assets measured at fair value on a recurring basis as of December 31, 2022 and 2021, aggregated by the level in the fair value hierarchy within which those measurements are determined. December 31, 2022 Level 1 Level 2 Level 3 Cash and cash equivalents $ 7 $ 7 $ — $ — Equity securities 89 89 — — Debt Securities: U.S. government obligations 200 200 — — Corporate debt securities 249 249 — — Alternative investments: Private equity securities 78 — — 78 Hedge funds 25 — — 25 $ 648 $ 545 $ — $ 103 December 31, 2021 Level 1 Level 2 Level 3 Cash and cash equivalents $ 11 $ 11 $ — $ — Equity securities 242 242 — — Debt Securities: U.S. government obligations 67 67 — — Corporate debt securities 448 448 — — Alternative investments: Private equity securities 57 — — 57 Real estate securities 16 16 — — Hedge funds 26 — — 26 $ 867 $ 784 $ — $ 83 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 Total 2023 2024 2025 2026 2027 Estimated benefit payments $ 822 $ 85 $ 85 $ 85 $ 85 $ 84 $ 398

PROPERTY AND EQUIPMENT

PROPERTY AND EQUIPMENT	12 Months Ended
	Dec. 31, 2022
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, 2022 2021 Land $ 661 $ 635 Buildings and improvements 6,646 6,652 Construction in progress 195 166 Equipment 4,748 4,455 Finance lease assets 413 479 12,663 12,387 Accumulated depreciation and amortization (6,201) (5,960) Net property and equipment $ 6,462 $ 6,427 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 $669 million, $667 million and $685 million in the accompanying Consolidated Statements of Operations for the years ended December 31, 2022, 2021 and 2020, respectively.

GOODWILL AND OTHER INTANGIBLE A

GOODWILL AND OTHER INTANGIBLE ASSETS	12 Months Ended
	Dec. 31, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
GOODWILL AND OTHER INTANGIBLE ASSETS	GOODWILL AND OTHER INTANGIBLE ASSETS The following table provides information on changes in the carrying amount of goodwill: December 31, 2022 2021 Hospital Operations Goodwill at beginning of period: Goodwill $ 5,238 $ 5,375 Accumulated impairment losses (2,430) (2,430) 2,808 2,945 Goodwill acquired during the year and purchase price allocation adjustments 1 — Goodwill transferred from Ambulatory Care segment — 41 Goodwill related to assets held for sale and disposed (3) (178) Goodwill at end of period $ 2,806 $ 2,808 Goodwill at end of period: Goodwill $ 5,236 $ 5,238 Accumulated impairment losses (2,430) (2,430) Goodwill at end of period $ 2,806 $ 2,808 Ambulatory Care Goodwill at beginning of period $ 5,848 $ 5,258 Goodwill acquired during the year and purchase price allocation adjustments 866 664 Goodwill transferred to Hospital Operations segment — (41) Goodwill related to assets held for sale and disposed or deconsolidated facilities (2) (33) Goodwill at end of period $ 6,712 $ 5,848 Conifer Goodwill at beginning of period $ 605 $ 605 Goodwill at end of period $ 605 $ 605 There were no accumulated impairment losses related to the goodwill in our Ambulatory Care and Conifer segments at December 31, 2022 and 2021. The following tables provide information regarding other intangible assets: Gross Accumulated Net Book At December 31, 2022: Other intangible assets with finite useful lives: Capitalized software costs $ 1,751 $ (1,206) $ 545 Contracts 295 (146) 149 Other 92 (76) 16 Other intangible assets with finite lives 2,138 (1,428) 710 Other intangible assets with indefinite useful lives: Trade names 105 — 105 Contracts 603 — 603 Other 6 — 6 Other intangible assets with indefinite lives 714 — 714 Other intangible assets, net $ 2,852 $ (1,428) $ 1,424 At December 31, 2021: Other intangible assets with finite useful lives: Capitalized software costs $ 1,770 $ (1,165) $ 605 Contracts 295 (128) 167 Other 95 (81) 14 Total other intangible assets with finite lives 2,160 (1,374) 786 Other intangible assets with indefinite useful lives: Trade names 102 — 102 Contracts 602 — 602 Other 7 — 7 Total other intangible assets with indefinite lives 711 — 711 Total other intangible assets $ 2,871 $ (1,374) $ 1,497 Estimated future amortization of intangibles with finite useful lives as of December 31, 2022 was as follows: Total Years Ending December 31, Later Years 2023 2024 2025 2026 2027 Amortization of intangible assets $ 710 $ 141 $ 117 $ 98 $ 81 $ 64 $ 209 We recognized amortization expense of $172 million, $188 million and $172 million in the accompanying Consolidated Statements of Operations for the years ended December 31, 2022, 2021 and 2020, respectively.

OTHER ASSETS

OTHER ASSETS	12 Months Ended
	Dec. 31, 2022
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, 2022 2021 Prepaid expenses $ 400 $ 252 Contract assets 200 199 California provider fee program receivables 367 370 Receivables from other government programs 187 257 Guarantees 143 104 Non-patient receivables 390 321 Other 88 54 Other current assets $ 1,775 $ 1,557 The principal components of investments and other assets in the accompanying Consolidated Balance Sheets were as follows: December 31, 2022 2021 Marketable securities $ 30 $ 9 Equity investments in unconsolidated healthcare entities 1,599 1,806 Total investments 1,629 1,815 Cash surrender value of life insurance policies 37 47 Long-term deposits 56 57 California provider fee program receivables 197 213 Operating lease assets 1,129 1,002 Other long-term receivables and other assets 99 120 Investments and other assets $ 3,147 $ 3,254

ACCUMULATED OTHER COMPREHENSIVE

ACCUMULATED OTHER COMPREHENSIVE LOSS	12 Months Ended
	Dec. 31, 2022
Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract]
ACCUMULATED OTHER COMPREHENSIVE LOSS	ACCUMULATED OTHER COMPREHENSIVE LOSS Our accumulated other comprehensive loss was comprised of the following: December 31, 2022 2021 Adjustments for defined benefit plans $ (178) $ (232) Foreign currency translation adjustments and other — (1) Unrealized gains on investments (3) — Accumulated other comprehensive loss $ (181) $ (233) The income tax expense (benefit) allocated to the adjustments for our defined benefit plans and unrealized gains on investments were approximately $18 million and $(1) million, respectively, for the year ended December 31, 2022, and the income tax expense allocated to the adjustments for our defined benefit plans was $14 million for the year ended December 31, 2021.

NET OPERATING REVENUES

NET OPERATING REVENUES	12 Months Ended
	Dec. 31, 2022
Revenue from Contract with Customer [Abstract]
NET OPERATING REVENUES	CONTRACT BALANCES Hospital Operations Segment 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. For our Hospital Operations segment, our contract assets include services that we have provided to patients who are still receiving inpatient care in our facilities at the end of the reporting period. Our Hospital Operations segment’s contract assets were included in other current assets in the accompanying Consolidated Balance Sheets at December 31, 2022 or 2021. Approximately 88% 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. As discussed in Note 1, our Hospital Operations segment received advance payments from the MAPP following its expansion under the COVID Acts in 2020; however, no additional advances were received during the years ended December 31, 2022 or 2021. All remaining MAPP advances received by our Hospital Operations segment were either repaid or recouped during 2022 and 2021, which resulted in no outstanding liability at December 31, 2022. The remaining advance payments at December 31, 2021 were recorded as contract liabilities in the accompanying Consolidated Balance Sheets. The opening and closing balances of contract assets and contract liabilities, as well as their classification in our consolidated balance sheets, for our Hospital Operations segment were as follows: Contract Assets Contract Liabilities – Current Advances from Medicare Contract Liabilities – Long-Term Advances from Medicare December 31, 2021 $ 181 $ 876 $ — December 31, 2022 185 — — Increase (decrease) $ 4 $ (876) $ — December 31, 2020 $ 208 $ 510 $ 819 December 31, 2021 181 876 — Increase (decrease) $ (27) $ 366 $ (819) Ambulatory Care Segment Our Ambulatory Care segment also received advance payments from the MAPP following its expansion in 2020; however, no additional advances were received during the years ended December 31, 2022 or 2021. All remaining MAPP advances received by our Ambulatory Care segment were either repaid or recouped during 2022 and 2021, which resulted in no outstanding liability at December 31, 2022. The remaining advance payments at December 31, 2021 were recorded as contract liabilities in the accompanying Consolidated Balance Sheets. The opening and closing balances of contract liabilities for our Ambulatory Care segment were as follows: Contract Liabilities – Current Advances from Medicare Contract Liabilities – Long-Term Advances from Medicare December 31, 2021 $ 4 $ — December 31, 2022 — — Decrease $ (4) $ — December 31, 2020 $ 93 $ 83 December 31, 2021 4 — Decrease $ (89) $ (83) Conifer Segment The opening and closing balances of Conifer’s receivables, contract asset, and current and long‑term contract liabilities were as follows: Receivables Contract Asset – Contract Liability – Contract Liability – December 31, 2021 $ 28 $ 18 $ 79 $ 15 December 31, 2022 37 15 110 13 Increase (decrease) $ 9 $ (3) $ 31 $ (2) December 31, 2020 $ 56 $ 20 $ 56 $ 16 December 31, 2021 28 18 79 15 Increase (decrease) $ (28) $ (2) $ 23 $ (1) The differences between the opening and closing balances of Conifer’s contract assets and contract liabilities are primarily related to prepayments for those clients who are billed in advance, changes in estimates related to metric‑based services, and up‑front integration services that are typically not distinct and are, therefore, recognized over the performance obligation period to which they relate. Our Conifer segment’s receivables and contract assets were reported as part of other current assets in the accompanying Consolidated Balance Sheets, and its current and long‑term contract liabilities were reported as part of contract liabilities and contract liabilities – long‑term, respectively, in the accompanying Consolidated Balance Sheets. In both of the years ended December 31, 2022 and 2021, Conifer recognized $56 million of revenue that was included in the opening current deferred revenue liability. This revenue consists primarily of prepayments for those clients who are 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 $4 million in each of the years ended December 31, 2022, 2021 and 2020. At December 31, 2022 and 2021, the unamortized customer contract costs were $24 million and $23 million, respectively, and were presented as part of investments and other assets in the accompanying Consolidated Balance Sheets. 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 and other uninsured discount and charity programs. Net operating revenues for our Conifer segment primarily consist of revenues from providing revenue cycle management services to health systems, individual hospitals and physician practices. The table below shows our sources of net operating revenues from continuing operations: Years Ended December 31, 2022 2021 2020 Hospital Operations: Net patient service revenues from hospitals and related outpatient facilities: Medicare $ 2,369 $ 2,615 $ 2,695 Medicaid 946 1,254 1,081 Managed care 9,730 9,985 9,022 Uninsured 141 199 162 Indemnity and other 661 706 658 Total 13,847 14,759 13,618 Other revenues (1) 1,214 1,223 1,172 Hospital Operations total prior to inter-segment eliminations 15,061 15,982 14,790 Ambulatory Care 3,248 2,718 2,072 Conifer 1,316 1,267 1,306 Inter-segment eliminations (451) (482) (528) Net operating revenues $ 19,174 $ 19,485 $ 17,640 (1) Primarily physician practices revenues. Adjustments for prior‑year cost reports and related valuation allowances, principally related to Medicare and Medicaid, increased revenues in the years ended December 31, 2022, 2021 and 2020 by $10 million, $26 million and $6 million, respectively. Estimated cost report settlements 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 final determination of amounts earned under all the above arrangements with Medicare and Medicaid. The table below shows the composition of net operating revenues for our Ambulatory Care segment: Years Ended December 31, 2022 2021 2020 Net patient service revenues $ 3,115 $ 2,604 $ 1,960 Management fees 110 86 86 Revenue from other sources 23 28 26 Net operating revenues $ 3,248 $ 2,718 $ 2,072 The table below shows the composition of net operating revenues for our Conifer segment: Years Ended December 31, 2022 2021 2020 Revenue cycle services – Tenet $ 439 $ 467 $ 514 Revenue cycle services – other customers 786 705 700 Other services – Tenet 12 15 14 Other services – other customers 79 80 78 Net operating revenues $ 1,316 $ 1,267 $ 1,306 Performance Obligations The following table includes Conifer’s revenue 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. 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. Conifer’s contract with Catholic Health Initiatives (“CHI”), a minority interest owner of Conifer Health Solutions, LLC, represents the majority of the fixed‑fee revenue related to remaining performance obligations. Conifer’s contract term with CHI ends December 31, 2032. Years Ending December 31, Later Years Total 2023 2024 2025 2026 2027 Performance obligations $ 5,729 $ 642 $ 565 $ 565 $ 565 $ 565 $ 2,827

INSURANCE

INSURANCE	12 Months Ended
	Dec. 31, 2022
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 on an occurrence basis. For the policy period April 1, 2022 through March 31, 2023, 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 and a per‑occurrence sub‑limit of $200 million for named windstorms 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 up to a maximum of $25 million for California earthquakes, $25 million for floods and named windstorms, and 2% of insured values for New Madrid fault earthquakes, with a maximum per‑claim deductible of $25 million. Floods and certain other covered losses, including fires and other perils, have a minimum deductible of $5 million. We also purchase cyber liability insurance from third parties. In April 2022, we experienced a cybersecurity incident that temporarily disrupted a subset of our acute care operations and involved the exfiltration of certain confidential company and patient information (the “Cybersecurity Incident”). We estimate that the Cybersecurity Incident had an adverse pre‑tax impact of approximately $100 million during the year ended December 31, 2022. This estimate includes the costs to remediate the issues, lost revenues from the associated business interruption and other related expenses. We have filed a claim within our policy limits. Insurance recoveries of $14 million related to this claim were received during the year ended December 31, 2022, $6 million of which were recorded as net operating revenues. 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 both December 31, 2022 and 2021, the aggregate current and long‑term professional and general liability reserves in the accompanying Consolidated Balance Sheets was $1.045 billion. These reserves 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 $276 million, $355 million and $320 million was included in other operating expenses, net, in the accompanying Consolidated Statements of Operations for the years ended December 31, 2022, 2021 and 2020, respectively, of which $74 million, $131 million and $120 million, respectively, related to adverse claims development for prior years.

CLAIMS AND LAWSUITS

CLAIMS AND LAWSUITS	12 Months Ended
	Dec. 31, 2022
Commitments and Contingencies Disclosure [Abstract]
CLAIMS AND LAWSUITS	CLAIMS AND LAWSUITSWe operate in a highly regulated and litigious industry. 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 class action lawsuits, employment‑related claims and other legal actions in the ordinary course of business. 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. 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. In cases where we have not disclosed an estimate, we have concluded that the loss is either not reasonably possible or the loss, or a range of loss, is not reasonably estimable, based on available information. Given the inherent uncertainties associated with these 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 these 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. Government Investigation of Detroit Medical Center Detroit Medical Center (“DMC”) is subject to an ongoing investigation commenced in October 2017 by the U.S. Attorney’s Office for the Eastern District of Michigan and the Civil Division of the U.S. Department of Justice (“DOJ”) for potential violations of the Stark law, the Medicare and Medicaid anti‑kickback and antifraud and abuse amendments codified under Section 1128B(b) of the Social Security Act, and the federal False Claims Act related to DMC’s employment of nurse practitioners and physician assistants (“Mid‑Level Practitioners”) from 2006 through 2017. As previously disclosed, a media report was published in August 2017 alleging that 14 Mid‑Level Practitioners were terminated by DMC earlier in 2017 due to compliance concerns. The DOJ issued a civil investigative demand to DMC for documents and interrogatories in September 2021. In January 2023, we reached a settlement in principle with the DOJ to resolve this matter, subject to certain conditions, and were fully reserved for such potential settlement at December 31, 2022. Other Matters In July 2019, certain of the entities that purchased the operations of Hahnemann University Hospital and St. Christopher’s Hospital for Children in Philadelphia from us commenced Chapter 11 bankruptcy proceedings. In the three months ended December 31, 2021, we established a reserve of $23 million for certain obligations related to the sale of the hospitals and the subsequent bankruptcy proceedings of the buyers. In the six months ended June 30, 2022, we made advance payments of approximately $1 million. In the three months ended September 30, 2022, the bankruptcy court approved a final settlement among the parties, and we made the remaining $22 million in payments to fully resolve this matter. We are also subject to claims and lawsuits arising in the ordinary course of business, including potential claims 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, tax audits and other matters. Although the results of these claims and lawsuits cannot be predicted with certainty, we believe that the ultimate resolution of these 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. The following table presents reconciliations of the beginning and ending liability balances in connection with legal settlements and related costs recorded in continuing operations: Balances at Litigation and Cash Other Balances at Year Ended December 31, 2022 $ 78 $ 70 $ (100) $ 3 $ 51 Year Ended December 31, 2021 $ 26 $ 116 $ (59) $ (5) $ 78 Year Ended December 31, 2020 $ 86 $ 44 $ (108) $ 4 $ 26

REDEEMABLE NONCONTROLLING INTER

REDEEMABLE NONCONTROLLING INTERESTS IN EQUITY OF CONSOLIDATED SUBSIDIARIES	12 Months Ended
	Dec. 31, 2022
Noncontrolling Interest [Abstract]
REDEEMABLE NONCONTROLLING INTERESTS IN EQUITY OF CONSOLIDATED SUBSIDIARIES	REDEEMABLE NONCONTROLLING INTERESTS IN EQUITY OF CONSOLIDATED SUBSIDIARIES Our put/call agreement (the “Baylor Put/Call Agreement”) with Baylor contained put and call options with respect to the 5% ownership interest Baylor held in USPI until June 30, 2022. The Baylor Put/Call Agreement gave Baylor the option to annually put up to one-third of its total shares in USPI (the “Baylor Shares”) over a period of three years beginning in 2021. We had the right to call the difference between the number of shares Baylor put each year and the maximum number of shares it could have put. Based on the nature of the Baylor Put/Call Agreement, Baylor’s minority interest in USPI was classified as a redeemable noncontrolling interest in the accompanying Consolidated Balance Sheet at December 31, 2021. During the years ended December 31, 2022 and 2021, we recognized accretion totaling $102 million and $8 million, respectively, and a corresponding decrease in additional paid-in capital related to Baylor’s minority interest in USPI. In each of 2021 and 2022, we notified Baylor of our intention to exercise our call option to purchase 33.3% of the Baylor Shares for that year (66.6% in total). In June 2022, we entered into an agreement with Baylor (the “Share Purchase Agreement”) to complete the purchase of the Baylor Shares we called in 2021 and 2022 and to accelerate the acquisition of the remaining Baylor Shares eligible to be put/called in 2023. Under the terms of the Share Purchase Agreement, we agreed to pay Baylor $406 million to buy its entire 5% voting ownership interest in USPI. We paid $11 million upon execution of the Share Purchase Agreement and are obligated to make 35 additional non-interest bearing monthly payments of approximately $11 million, which payments commenced in August 2022. We recorded the present value of the purchase price as a liability on our balance sheet, with an offset to redeemable noncontrolling interest of $365 million for the carrying amount of the shares 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. At December 31, 2022, we had liabilities of $135 million recorded in other current liabilities and $190 million in other long-term liabilities in the accompanying Consolidated Balance Sheet for the purchase of these shares. The following table shows the changes in redeemable noncontrolling interests in equity of consolidated subsidiaries: December 31, 2022 2021 Balances at beginning of period $ 2,203 $ 1,952 Net income 348 336 Distributions paid to noncontrolling interests (331) (217) Accretion of redeemable noncontrolling interests 104 11 Purchases and sales of businesses and noncontrolling interests, net (175) 121 Balances at end of period $ 2,149 $ 2,203 The following tables show the composition by segment of our redeemable noncontrolling interests balances, as well as our net income available to redeemable noncontrolling interests: December 31, 2022 2021 Hospital Operations $ 233 $ 297 Ambulatory Care 1,357 1,425 Conifer 559 481 Redeemable noncontrolling interests $ 2,149 $ 2,203 Years Ended December 31, 2022 2021 2020 Hospital Operations $ 23 $ 24 $ (33) Ambulatory Care 248 243 153 Conifer 77 69 66 Net income available to redeemable noncontrolling interests $ 348 $ 336 $ 186

INCOME TAXES

INCOME TAXES	12 Months Ended
	Dec. 31, 2022
Income Tax Disclosure [Abstract]
INCOME TAXES	INCOME TAXES The provision for income taxes for continuing operations for the years ended December 31, 2022, 2021 and 2020 consisted of the following: Years Ended December 31, 2022 2021 2020 Current tax expense: Federal $ 78 $ 50 $ — State 57 111 30 135 161 30 Deferred tax expense (benefit): Federal 174 267 (131) State 35 (17) 4 209 250 (127) $ 344 $ 411 $ (97) A reconciliation between the amount of reported income tax expense (benefit) and the amount computed by multiplying income from continuing operations before income taxes by the statutory federal tax rate is presented below. Foreign pre-tax loss was $8 million, $5 million and $13 million for the years ended December 31, 2022, 2021 and 2020, respectively. Years Ended December 31, 2022 2021 2020 Tax expense at statutory federal rate of 21% $ 282 $ 396 $ 141 State income taxes, net of federal income tax benefit 64 77 33 Tax benefit attributable to noncontrolling interests (122) (114) (75) Nondeductible goodwill 1 35 — Nondeductible executive compensation 10 8 6 Nondeductible litigation costs — 1 — Expired charitable contribution carryforward — — 1 Stock-based compensation tax benefit (6) (5) (2) Changes in valuation allowance 120 2 (226) Prior-year provision to return adjustments and other changes in deferred taxes (12) 8 14 Other items 7 3 10 Income tax expense (benefit) $ 344 $ 411 $ (97) A change in the business interest expense disallowance rules took effect in 2022, resulting in a larger amount of interest disallowance compared to prior years. The COVID Acts included a significant number of tax provisions applicable to individuals and businesses. For businesses, the COVID Acts made changes to the U.S. tax code relating to, among other things: (1) the business interest expense disallowance rules for 2019 and 2020; (2) net operating loss rules; (3) charitable contribution limitations; and (4) the realization of corporate alternative minimum tax credits. As a result of the change in the business interest expense disallowance rules, we recorded an income tax benefit of $88 million during the year ended December 31, 2020 to decrease the valuation allowance for interest expense carryforwards due to the additional deduction of interest expense. In September 2020, we filed an application with the Internal Revenue Service (“IRS”) to change our method of accounting for certain capitalized costs on our 2019 tax return. This change in tax accounting method resulted in additional interest expense being allowed on the 2019 and 2020 tax returns. We reduced our valuation allowance by an additional $126 million in the year ended December 31, 2020 related to the change in accounting method. 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 discloses those significant components of our deferred tax assets and liabilities, including any valuation allowance: December 31, 2022 December 31, 2021 Assets Liabilities Assets Liabilities Depreciation and fixed-asset differences $ — $ 436 $ — $ 532 Reserves related to discontinued operations and restructuring charges 5 — 2 — Receivables (doubtful accounts and adjustments) 246 — 215 — Medicare advance payments — — 209 — Accruals for retained insurance risks 227 — 234 — Intangible assets — 416 — 396 Other long-term liabilities 27 — 23 — Benefit plans 207 — 242 — Other accrued liabilities 30 — 56 — Investments and other assets — 112 — 92 Interest expense limitation 133 — 10 — Net operating loss carryforwards 74 — 99 — Stock-based compensation 13 — 12 — Right-of-use lease assets and obligations 192 173 208 208 Other items 11 49 48 44 1,165 1,186 1,358 1,272 Valuation allowance (177) — (57) — $ 988 $ 1,186 $ 1,301 $ 1,272 Below is a reconciliation of the deferred tax assets and liabilities and the corresponding amounts reported in the accompanying Consolidated Balance Sheets. December 31, 2022 2021 Deferred income tax assets $ 19 $ 65 Deferred tax liabilities (217) (36) Net deferred tax asset (liability) $ (198) $ 29 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 net operating loss carryovers, 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, 2022 was $177 million. During the year ended December 31, 2021, the valuation allowance increased by $2 million, including an increase of $2 million due to limitations on the tax deductibility of interest expense, a decrease of $2 million due to the expiration or worthlessness of unutilized state net operating loss carryovers, and an increase of $2 million due to changes in the expected realizability of deferred tax assets. The remaining balance in the valuation allowance at December 31, 2021 was $57 million. During the year ended December 31, 2020, the valuation allowance decreased by $226 million, including a decrease of $211 million due to limitations on the tax deductibility of interest expense, a decrease of $1 million due to the expiration or worthlessness of unutilized net operating loss carryovers, and a decrease of $14 million due to changes in expected realizability of deferred tax assets. The remaining balance in the valuation allowance as of December 31, 2020 was $55 million. Deferred tax assets relating to interest expense limitations under Internal Revenue Code Section 163(j) have a full valuation allowance because the interest expense carryovers are not expected to be utilized in the foreseeable future. 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 following table summarizes the total changes in unrecognized tax benefits in continuing operations during the years ended December 31, 2022, 2021 and 2020. There were no such changes in discontinued operations. 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, 2022, 2021 and 2020. Continuing Balance At December 31, 2019 $ 31 Reductions due to a lapse of statute of limitations — Balance At December 31, 2020 $ 31 Reductions due to a lapse of statute of limitations 3 Balance At December 31, 2021 $ 34 Increases due to tax positions taken in prior periods — Balance At December 31, 2022 $ 34 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 from continuing operations. 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. The total amount of unrecognized tax benefits as of December 31, 2021 was $34 million, of which $32 million, if recognized, would affect our effective tax rate and income tax benefit from continuing operations. Income tax expense in the year ended December 31, 2021 included expense of $3 million in continuing operations 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, 2020 was $31 million, of which $29 million, if recognized, would affect our effective tax rate and income tax benefit from continuing operations. In the year ended December 31, 2020, there was no change in our estimated liabilities for uncertain tax positions. Our practice is to recognize interest and penalties related to income tax matters in income tax expense in our consolidated statements of operations. Approximately $1 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, 2022. Total accrued interest or penalties on unrecognized tax benefits as of December 31, 2022 was $1 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, 2018 remain subject to audit by the IRS. As of December 31, 2022, 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, 2022, our carryforwards available to offset future taxable income consisted of (1) federal net operating loss (“NOL”) carryforwards of approximately $100 million pre‑tax, $40 million of which expires in 2024 to 2037 and $60 million of which has no expiration date, (2) charitable contribution carryforwards of approximately $45 million expiring in 2025 through 2027 and (3) state NOL carryforwards of approximately $3.106 billion expiring in 2023 through 2042 for which the associated deferred tax benefit, net of valuation allowance and federal tax impact, is $42 million. 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.

EARNINGS PER COMMON SHARE

EARNINGS PER COMMON SHARE	12 Months Ended
	Dec. 31, 2022
Earnings Per Share [Abstract]
EARNINGS PER COMMON SHARE	EARNINGS PER COMMON SHARE The following table is a reconciliation of the numerators and denominators of our basic and diluted earnings per common share calculations for our continuing operations. 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) Weighted Per-Share Year Ended December 31, 2022 Net income available to Tenet Healthcare Corporation common shareholders for basic earnings per share $ 410 106,929 $ 3.83 Effect of dilutive stock options, restricted stock units, deferred compensation units, convertible instruments and dividends on preferred stock 8 3,587 (0.05) Net income available to Tenet Healthcare Corporation common shareholders for diluted earnings per share $ 418 110,516 $ 3.78 Year Ended December 31, 2021 Net income available to Tenet Healthcare Corporation common shareholders for basic earnings per share $ 915 106,833 $ 8.56 Effect of dilutive stock options, restricted stock units and deferred compensation units — 1,738 (0.13) Net income available to Tenet Healthcare Corporation common shareholders for diluted earnings per share $ 915 108,571 $ 8.43 Year Ended December 31, 2020 Net income available to Tenet Healthcare Corporation common shareholders for basic loss per share $ 399 105,010 $ 3.80 Effect of dilutive stock options, restricted stock units and deferred compensation units — 1,253 (0.05) Net income available to Tenet Healthcare Corporation common shareholders for diluted loss per share $ 399 106,263 $ 3.75 During the year ended December 31, 2022, our convertible instruments consisted of an agreement related to the ownership interest in a Hospital Operations segment joint venture and RSUs issued under the USPI Management Equity Plan. Prior to our purchase of all of the shares underlying the Baylor Put/Call Agreement in June 2022, that agreement was also included in our convertible instruments. Additional information about the RSUs issued under the USPI Management Equity Plan and our purchase of the shares underlying the Baylor Put/Call Agreement is included in Notes 10 and 18, respectively.

FAIR VALUE MEASUREMENTS

FAIR VALUE MEASUREMENTS	12 Months Ended
	Dec. 31, 2022
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 are 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. As discussed in Note 6, we recognized an impairment charge of $82 million to write down certain long‑lived assets located in one of our markets to their estimated fair value during the year ended December 31, 2022. Based on our evaluation, we estimated the fair value of the long‑lived assets to be $167 million. The inputs used to establish this fair value are considered to be Level 2 inputs, which include inputs other than quoted prices included in Level 1 that are observable, either directly or indirectly. Financial Instruments The fair value of our long‑term debt (except for borrowings under the Credit Agreement) is based on quoted market prices (Level 1). The inputs used to establish the fair value of the borrowings outstanding under the Credit Agreement are considered to be Level 2 inputs. At December 31, 2022 and 2021, the estimated fair value of our long‑term debt was approximately 92.8% and 103.3%, respectively, of the carrying value of the debt.

ACQUISITIONS

ACQUISITIONS	12 Months Ended
	Dec. 31, 2022
Business Combination and Asset Acquisition [Abstract]
ACQUISITIONS	ACQUISITIONS 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. In December 2021, subsidiaries of USPI acquired ownership interests in 86 ambulatory surgery centers and related ambulatory support services (collectively, the “2021 SCD Centers”) from Surgical Center Development #3, LLC and Surgical Center Development #4, LLC (“SCD”). Of these, we acquired controlling interests in 15 ambulatory surgery centers, noncontrolling interests in 57 centers and interests in 14 centers still in the development stage. The newly acquired facilities augmented our Ambulatory Care segment’s existing musculoskeletal service line and expanded the number of markets it serves. We made a cash payment of $1.125 billion, net of cash acquired, to acquire these facilities. In addition to the 2021 SCD Centers, we paid an aggregate purchase price of $74 million to acquire controlling interests in 11 outpatient businesses and various physician practices during the year ended December 31, 2021. During 2021, we also acquired controlling interests in three surgical hospitals and two ambulatory surgery centers in which we previously owned a noncontrolling interest for $21 million. In December 2020, USPI acquired controlling interests in 45 ambulatory surgery centers (collectively, the “2020 SCD Centers”) from SurgCenter Development and physician owners. The fair value of the consideration conveyed for the 2020 SCD Centers was $1.115 billion, consisting of a cash payment of $1.097 billion, fully funded using cash on hand, and the assumption of $18 million of center‑level debt. In addition to the 2020 SCD Centers, we acquired ownership interests in 10 outpatient businesses (all of which are in our Ambulatory Care segment), and various physician practices during the year ended December 31, 2020. The aggregate purchase price for these acquisitions was $80 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 price allocated over those fair values is recorded as goodwill. The purchase price allocations for certain acquisitions completed in 2022 are preliminary. We are in process of assessing working capital balances 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, 2022, we adjusted the initial purchase allocation of certain acquisitions completed in 2021 based on the results of completed valuations. These adjustments resulted in a net increase in goodwill of $7 million. Preliminary or final purchase price allocations for all the acquisitions made during the years ended December 31, 2022, 2021 and 2020 are as follows: Years Ended December 31, 2022 2021 2020 Current assets $ 38 $ 59 $ 67 Property and equipment 54 88 63 Other intangible assets 2 8 14 Goodwill 860 664 1,581 Other long-term assets 99 796 38 Previously held equity method investments (207) (43) — Current liabilities (41) (25) (45) Long-term liabilities (118) (70) (43) Redeemable noncontrolling interests in equity of consolidated subsidiaries (180) (139) (478) Noncontrolling interests (273) (95) (20) Cash paid, net of cash acquired (234) (1,220) (1,177) Gains on consolidations $ — $ 23 $ — All of the facilities described above are included in our Ambulatory Care segment. The majority of the goodwill generated from our 2022 acquisitions will not be deductible for income tax purposes; however, the majority of the goodwill generated from our 2021 and 2020 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 $14 million, $20 million and $14 million in transaction costs related to prospective and closed acquisitions were expensed during the years ended December 31, 2022, 2021 and 2020, 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, 2021, we recognized gains totaling $23 million associated with stepping up our ownership interests in previously held equity investments, which we began consolidating after we acquired controlling interests. No such gains or losses were recognized in the years ended December 31, 2022 or 2020. Pro Forma Information - Unaudited The following table provides certain pro forma information for Tenet as if the 2021 SCD Centers acquisition had occurred at the beginning of the year ended December 31, 2020: Year Ended December 31, 2021 2020 Net operating revenues $ 19,627 $ 17,752 Equity in earnings of unconsolidated affiliates $ 258 $ 192 Net income available to Tenet Healthcare Corporation common shareholders $ 941 $ 416 Diluted earnings per share available to Tenet Healthcare Corporation common shareholders $ 8.66 $ 3.92

SEGMENT INFORMATION

SEGMENT INFORMATION	12 Months Ended
	Dec. 31, 2022
Segment Reporting [Abstract]
SEGMENT INFORMATION	SEGMENT INFORMATION Our business consists of our Hospital Operations segment, our Ambulatory Care segment and our Conifer segment. The factors for determining the reportable segments include the manner in which management evaluates operating performance combined with the nature of the individual business activities. Our Hospital Operations segment is comprised of acute care and specialty hospitals, imaging centers, ancillary outpatient facilities, micro‑hospitals and physician practices. At December 31, 2022, our subsidiaries operated 61 hospitals serving primarily urban and suburban communities in nine states, including the new acute care hospital we opened in September 2022 in South Carolina. On April 1, 2021, we transferred 24 imaging centers from our Ambulatory Care segment to our Hospital Operations segment. The total assets associated with the imaging centers transferred to our Hospital Operations segment constituted less than 1% of our consolidated total assets at March 31, 2021. Also in April 2021, we completed the sale of the majority of the urgent care centers then held by our Hospital Operations segment to an unaffiliated urgent care provider. In addition, we completed the sale of the Miami Hospitals in August 2021, all of which were held by our Hospital Operations segment. Our Ambulatory Care segment is comprised of the operations of USPI. At December 31, 2022, USPI had ownership interests in 442 ambulatory surgery centers (300 consolidated) and 24 surgical hospitals (eight consolidated) in 35 states. In April 2021, we completed the sale of 40 urgent care centers then held by our Ambulatory Care segment to an unaffiliated urgent care provider and, as noted above, transferred 24 imaging centers from our Ambulatory Care segment to our Hospital Operations segment. Effective June 30, 2022, we purchased all of the shares previously held by Baylor in USPI 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. Our Conifer segment provides revenue cycle management and value‑based care services to hospitals, health systems, physician practices, employers and other clients. At December 31, 2022, Conifer provided services to approximately 660 Tenet and non‑Tenet hospitals and other clients nationwide. We have entered into an agreement documenting the terms and conditions of various services Conifer provides to Tenet hospitals (“RCM Agreement”), as well as an agreement documenting certain administrative services our Hospital Operations segment provides to Conifer. In March 2021, we entered into a month‑to‑month agreement amending the RCM Agreement effective January 1, 2021 (“Amended RCM Agreement”) to update certain terms and conditions related to the revenue cycle management services Conifer provides to Tenet hospitals. We believe the pricing terms for the services provided under the Amended RCM Agreement are commercially reasonable and consistent with estimated third‑party terms. At December 31, 2022, we owned approximately 76% of Conifer Health Solutions, LLC, which is Conifer’s principal subsidiary. The following tables include 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: December 31, 2022 2021 2020 Assets: Hospital Operations $ 15,682 $ 17,173 $ 18,048 Ambulatory Care 10,557 9,473 8,048 Conifer 917 933 1,010 Total $ 27,156 $ 27,579 $ 27,106 Years Ended December 31, 2022 2021 2020 Capital expenditures: Hospital Operations $ 668 $ 578 $ 467 Ambulatory Care 75 66 51 Conifer 19 14 22 Total $ 762 $ 658 $ 540 Net operating revenues: Hospital Operations total prior to inter-segment eliminations $ 15,061 $ 15,982 $ 14,790 Ambulatory Care 3,248 2,718 2,072 Conifer Tenet 451 482 528 Other clients 865 785 778 Total Conifer revenues 1,316 1,267 1,306 Inter-segment eliminations (451) (482) (528) Total $ 19,174 $ 19,485 $ 17,640 Equity in earnings of unconsolidated affiliates: Hospital Operations $ 10 $ 25 $ 6 Ambulatory Care 206 193 163 Total $ 216 $ 218 $ 169 Years Ended December 31, 2022 2021 2020 Adjusted EBITDA: Hospital Operations $ 1,777 $ 1,931 $ 1,911 Ambulatory Care 1,327 1,197 868 Conifer 365 355 367 Total $ 3,469 $ 3,483 $ 3,146 Depreciation and amortization: Hospital Operations $ 692 $ 722 $ 739 Ambulatory Care 112 95 81 Conifer 37 38 37 Total $ 841 $ 855 $ 857 Adjusted EBITDA $ 3,469 $ 3,483 $ 3,146 Income (loss) from divested and closed businesses — (1) 20 Depreciation and amortization (841) (855) (857) Impairment and restructuring charges, and acquisition-related costs (226) (85) (290) Litigation and investigation costs (70) (116) (44) Interest expense (890) (923) (1,003) Loss from early extinguishment of debt (109) (74) (316) Other non-operating income, net 10 14 1 Gains on sales, consolidation and deconsolidation of facilities 1 445 14 Income from continuing operations, before income taxes $ 1,344 $ 1,888 $ 671

RECENT ACCOUNTING STANDARDS

RECENT ACCOUNTING STANDARDS	12 Months Ended
	Dec. 31, 2022
Accounting Standards Update and Change in Accounting Principle [Abstract]
RECENT ACCOUNTING STANDARDS	RECENT ACCOUNTING STANDARDS Recently Issued Accounting Standards The FASB issued ASU 2022‑03, “Fair Value Measurement (Topic 820) – Fair Value Measurement of Equity Securities Subject to Contractual Sale Restrictions” (“ASU 2022‑03”) in June 2022. Through ASU 2022‑03 the FASB clarified that an entity should measure the fair value of an equity security subject to contractual sale restriction the same way it measures an identical equity security that is not subject to such a restriction. Under this approach the contractual restriction on the sale of an equity security is not considered part of the unit of account of the equity security and, therefore, should not affect its fair value. ASU 2022‑03 also enhanced the disclosure requirements related to these instruments. The ASU is effective for public entities for fiscal years beginning after December 15, 2023, including interim periods within those fiscal years, and early adoption is permitted. For non‑investment companies, ASU 2022‑03 will be applied prospectively with adjustments resulting from the initial adoption recognized in earnings and disclosed. The amendments in ASU 2022‑03 primarily affect the RSUs granted to our non‑employee directors as part of their annual compensation, which vest immediately but cannot be sold until a three‑year holding period has lapsed. Upon adoption, we expect to recognize an immaterial amount of incremental stock compensation expense related to these awards. In October 2021, the FASB issued ASU 2021-08, “Business Combinations (Topic 805) – Accounting for Contract Assets and Contract Liabilities from Contracts with Customers” (“ASU 2021-08”). The standard addresses diversity in practice related to the recognition and measurement of contract assets and contract liabilities acquired in a business combination. The guidance requires an acquirer to recognize and measure contract assets and liabilities acquired in a business combination in accordance with Topic 606 – Revenue from Contracts with Customers as if the acquirer had originated the contracts, as opposed to at their fair value on the acquisition date. ASU 2021-08 is effective for us beginning in 2023, with early adoption permitted. We are currently evaluating the impact of this standard to our financial statements. Recently Adopted Accounting Standards As further discussed in Note 1, we adopted ASU 2020-06 effective January 1, 2022 and adopted ASU 2016‑13 effective January 1, 2020. We applied the modified retrospective transition approach as of the period of adoption for both ASU 2020-06 and ASU 2016‑13.

SCHEDULE II-VALUATION AND QUALI

SCHEDULE II-VALUATION AND QUALIFYING ACCOUNTS	12 Months Ended
	Dec. 31, 2022
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 Costs and Expenses (1) Deductions Other Balance at Valuation allowance for deferred tax assets: Year ended December 31, 2022 $ 57 $ 120 $ — $ — $ 177 Year ended December 31, 2021 $ 55 $ 2 $ — $ — $ 57 Year ended December 31, 2020 $ 281 $ (226) $ — $ — $ 55 (1) Includes amounts recorded in discontinued operations.

SIGNIFICANT ACCOUNTING POLICI_2

SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 2022
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, all financial and statistical data included in these notes to our Consolidated Financial Statements relate to our continuing operations, with dollar amounts expressed in millions (except per‑share amounts). We adopted the Financial Accounting Standards Board’s (“FASB”) Accounting Standards Update (“ASU”) 2020-06, “Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity” (“ASU 2020-06”), effective as of January 1, 2022 using the modified retrospective method. Among other amendments, ASU 2020-06 changed the accounting for diluted earnings‑per‑share for convertible instruments and contracts that may be settled in cash or stock. ASU 2020-06 eliminated an entity’s ability to rebut the presumption of share settlement for convertible instruments and contracts that can be partially or fully settled in cash at the issuer’s election. Additionally, ASU 2020-06 requires that the if‑converted method, which is more dilutive than the treasury stock method, be used for all convertible instruments. As a result of our adoption of ASU 2020-06, diluted weighted average shares outstanding increased by approximately three million shares and diluted earnings per share available to Tenet common shareholders decreased by $0.01 for the year ended December 31, 2022. Effective January 1, 2020, we adopted ASU 2016‑13, “Financial Instruments—Credit Losses (Topic 326) Measurement of Credit Losses on Financial Instruments” (“ASU 2016‑13”), using the modified retrospective transition approach as of the period of adoption. The amendments in this ASU required a financial asset (or a group of financial assets) measured at amortized cost basis to be presented at the net amount expected to be collected. The allowance for credit losses is a valuation account that is deducted from the amortized cost basis of the financial asset(s) to present the net carrying value at the amount expected to be collected on the financial asset. Upon adoption of ASU 2016‑13 on January 1, 2020, we recorded a cumulative effect adjustment to increase accumulated deficit by $14 million. Certain prior-year amounts have been reclassified to conform to the current‑year presentation. Due to their increased significance, net gains from the sale of investments and long-lived assets are presented separately in the operating activities section of the accompanying Consolidated Statements of Cash Flows. In prior periods, this activity was included in other items, net within the operating activities section.
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	We formed our GBC in the Philippines during the year ended December 31, 2019. 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	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 operating revenues for our Conifer segment primarily consist of revenues from providing revenue cycle management services to health systems, individual hospitals and physician practices. 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 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 with these classes of patients 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. Revenues under the traditional fee‑for‑service (“FFS”) Medicare and Medicaid programs are based primarily on prospective payment systems. Retrospectively determined cost‑based revenues under these programs, which were more prevalent in earlier periods, and certain other payments, such as Indirect Medical Education, Direct Graduate Medical Education, disproportionate share hospital and bad debt expense reimbursement, which are based on our hospitals’ cost reports, are estimated using historical trends and current factors. Cost report settlements under these programs are subject to audit by Medicare and Medicaid auditors and administrative and judicial review, and it can take several years until final settlement of such matters is determined and completely resolved. 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. We have a system and estimation process for recording Medicare net patient service revenue and estimated cost report settlements. As a result, we record accruals to reflect the expected final settlements on our cost reports. For filed cost reports, we record the accrual based on those cost reports and subsequent activity and record a valuation allowance against those cost reports based on historical settlement trends. The accrual 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 as previously described. Cost reports generally must be filed within five months after the end of the annual cost 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. 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, 2022, 2021 or 2020. 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. 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. 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 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. 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. Conifer Revenues— Our Conifer segment recognizes revenue from its contracts when Conifer’s performance obligations are satisfied, which is generally as services are rendered. Revenue is recognized in an amount that reflects the consideration to which Conifer expects to be entitled. At contract inception, Conifer assesses the services specified in its contracts with customers and identifies a performance obligation for each distinct contracted service. Conifer identifies the performance obligations and considers all the services provided under the contract. Conifer generally considers 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. Conifer’s contracts generally consist of fixed‑price, volume‑based or contingency‑based fees. Conifer’s long‑term contracts typically provide for Conifer to deliver recurring monthly services over a multi‑year period. The contracts are typically priced such that Conifer’s monthly fee to its 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 Conifer 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 Conifer’s 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.
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 $858 million and $2.364 billion at December 31, 2022 and 2021, respectively. At December 31, 2022 and 2021, our book overdrafts were $266 million and $226 million, respectively, which were classified as accounts payable. At December 31, 2022 and 2021, $140 million and $188 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, 2022, 2021 and 2020, we had $196 million, $95 million and $93 million, respectively, of property and equipment purchases accrued for items received but not yet paid. Of these amounts, $191 million, $88 million and $85 million, respectively, were included in accounts payable. In June 2022, we acquired all of Baylor’s 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. 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, 2022, 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	We control 308 of the facilities within our Ambulatory Care segment and, therefore, consolidate their results. We account for many of the facilities our Ambulatory Care segment holds ownership interests in (158 of 466 at December 31, 2022), 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. In the years ended December 31, 2021 and 2020, equity in earnings of unconsolidated affiliates included $14 million and $17 million, respectively, from PRF grants recognized by our Ambulatory Care segment’s unconsolidated affiliates. No additional revenue was recognized from PRF grants by unconsolidated affiliates during the year ended December 31, 2022. Summarized financial information for equity method investees is included 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, 2022 2021 2020 Current assets $ 1,142 $ 1,176 $ 1,309 Noncurrent assets $ 1,356 $ 1,390 $ 1,262 Current liabilities $ (479) $ (495) $ (516) Noncurrent liabilities $ (878) $ (855) $ (866) Noncontrolling interests $ (644) $ (659) $ (621) Years Ended December 31, 2022 2021 2020 Net operating revenues $ 3,360 $ 3,030 $ 2,665 Net income $ 805 $ 836 $ 702 Net income attributable to the investees $ 453 $ 499 $ 437 Our equity method investment that contributed the most to our equity in earnings of unconsolidated affiliates during the years ended December 31, 2022, 2021 and 2020 was Texas Health Ventures Group, LLC (“THVG”), which is operated by USPI. THVG represented $89 million, $107 million and $85 million of total equity in earnings of unconsolidated affiliates of $216 million, $218 million and $169 million in the years ended December 31, 2022, 2021 and 2020, 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 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 and Conifer segments, 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 are primarily for medical equipment and information technology and telecommunications assets. Our real estate lease agreements typically have initial terms of five Our real estate leases may include one or more options to renew, with renewals that can extend the lease term from five five 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, net, 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. For goodwill, we perform the test at the reporting unit level when events occur that require an evaluation to be performed or at least annually. 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
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.
Segment Reporting	We primarily operate acute care hospitals and related healthcare facilities. Our Hospital Operations segment generated 76%, 80% and 81% of our net operating revenues in the years ended December 31, 2022, 2021 and 2020, respectively. Major decisions, including capital resource allocations, are made at the consolidated level, not at the market or hospital level. The factors for determining the reportable segments include the manner in which management evaluates operating performance combined with the nature of the individual business activities.
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.
Recent Accounting Standards	Recently Issued Accounting Standards The FASB issued ASU 2022‑03, “Fair Value Measurement (Topic 820) – Fair Value Measurement of Equity Securities Subject to Contractual Sale Restrictions” (“ASU 2022‑03”) in June 2022. Through ASU 2022‑03 the FASB clarified that an entity should measure the fair value of an equity security subject to contractual sale restriction the same way it measures an identical equity security that is not subject to such a restriction. Under this approach the contractual restriction on the sale of an equity security is not considered part of the unit of account of the equity security and, therefore, should not affect its fair value. ASU 2022‑03 also enhanced the disclosure requirements related to these instruments. The ASU is effective for public entities for fiscal years beginning after December 15, 2023, including interim periods within those fiscal years, and early adoption is permitted. For non‑investment companies, ASU 2022‑03 will be applied prospectively with adjustments resulting from the initial adoption recognized in earnings and disclosed. The amendments in ASU 2022‑03 primarily affect the RSUs granted to our non‑employee directors as part of their annual compensation, which vest immediately but cannot be sold until a three‑year holding period has lapsed. Upon adoption, we expect to recognize an immaterial amount of incremental stock compensation expense related to these awards. In October 2021, the FASB issued ASU 2021-08, “Business Combinations (Topic 805) – Accounting for Contract Assets and Contract Liabilities from Contracts with Customers” (“ASU 2021-08”). The standard addresses diversity in practice related to the recognition and measurement of contract assets and contract liabilities acquired in a business combination. The guidance requires an acquirer to recognize and measure contract assets and liabilities acquired in a business combination in accordance with Topic 606 – Revenue from Contracts with Customers as if the acquirer had originated the contracts, as opposed to at their fair value on the acquisition date. ASU 2021-08 is effective for us beginning in 2023, with early adoption permitted. We are currently evaluating the impact of this standard to our financial statements. Recently Adopted Accounting Standards As further discussed in Note 1, we adopted ASU 2020-06 effective January 1, 2022 and adopted ASU 2016‑13 effective January 1, 2020. We applied the modified retrospective transition approach as of the period of adoption for both ASU 2020-06 and ASU 2016‑13.

SIGNIFICANT ACCOUNTING POLICI_3

SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
	Dec. 31, 2022
Accounting Policies [Abstract]
Schedule of Grant Funds Received And Grant Income	As detailed in the table below, we received cash payments from the PRF and state and local grant programs during the years ended December 31, 2022, 2021 and 2020. Grant funds received by our Hospital Operations segment and those facilities in our Ambulatory Care segment that we consolidate are included in cash flows from operating activities in our consolidated statements of cash flows. Grant funds received by unconsolidated affiliates for which we provide cash management services (“Cash‑Managed Affiliates”) are included in cash flows from financing activities. Years Ended December 31, 2022 2021 2020 Grant funds received from COVID-19 relief programs: Included in cash flows from operating activities: Hospital Operations $ 193 $ 142 $ 824 Ambulatory Care 3 36 76 $ 196 $ 178 $ 900 Included in cash flows from financing activities: Cash‑Managed Affiliates $ — $ 37 $ 74 Years Ended December 31, 2022 2021 2020 Grant income recognized from COVID-19 relief programs: Included in grant income: Hospital Operations $ 190 $ 142 $ 823 Ambulatory Care 4 49 59 $ 194 $ 191 $ 882 Included in equity in earnings of unconsolidated affiliates: Unconsolidated affiliates $ — $ 14 $ 17 Years Ended December 31, 2022 2021 MAPP advances repaid or recouped: Included in cash flows from operating activities: Hospital Operations $ 876 $ 457 Ambulatory Care 4 55 $ 880 $ 512 Included in cash flows from financing activities: Cash‑Managed Affiliates $ — $ 104
Schedule of Equity Method Investments	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, 2022 2021 2020 Current assets $ 1,142 $ 1,176 $ 1,309 Noncurrent assets $ 1,356 $ 1,390 $ 1,262 Current liabilities $ (479) $ (495) $ (516) Noncurrent liabilities $ (878) $ (855) $ (866) Noncontrolling interests $ (644) $ (659) $ (621) Years Ended December 31, 2022 2021 2020 Net operating revenues $ 3,360 $ 3,030 $ 2,665 Net income $ 805 $ 836 $ 702 Net income attributable to the investees $ 453 $ 499 $ 437

EQUITY (Tables)

EQUITY (Tables)	12 Months Ended
	Dec. 31, 2022
Stockholders' Equity Note [Abstract]
Schedule of Share Repurchase Activity	The table below summarizes transactions completed under the repurchase program: Period Total Number of Shares Purchased Average Price Paid per Share Total Number of Shares Purchased as Part of Publicly Announced Program Maximum Dollar Value of Shares That May Yet be Purchased Under the Program (In Thousands) (In Thousands) (In Millions) Inception through October 31, 2022 1,800 $ 41.81 1,800 $ 925 November 1 through November 30, 2022 4,089 $ 42.74 4,089 $ 750 December 1 through December 31, 2022 — $ — — $ 750 Inception through December 31, 2022 5,889 $ 42.45 5,889

ACCOUNTS RECEIVABLE (Tables)

ACCOUNTS RECEIVABLE (Tables)	12 Months Ended
	Dec. 31, 2022
Accounts Receivable Additional Disclosures [Abstract]
Schedule of Components of Accounts Receivable	The principal components of accounts receivable are shown in the table below: December 31, 2022 2021 Patient accounts receivable $ 2,746 $ 2,600 Estimated future recoveries 149 137 Net cost reports and settlements receivable and valuation allowances 48 33 Accounts receivable, net $ 2,943 $ 2,770
Schedule of Location of Assets and Liabilities	The following table summarizes the amount and classification of assets and liabilities in the accompanying Consolidated Balance Sheets related to California’s provider fee program: December 31, 2022 2021 Assets: Other current assets $ 367 $ 370 Investments and other assets $ 197 $ 213 Liabilities: Other current liabilities $ 145 $ 123 Other long-term liabilities $ 63 $ 60
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, 2022 2021 2020 Estimated costs for: Uninsured patients $ 537 $ 650 $ 617 Charity care patients 83 97 147 $ 620 $ 747 $ 764

CONTRACT BALANCES (Tables)

CONTRACT BALANCES (Tables)	12 Months Ended
	Dec. 31, 2022
Revenue from Contract with Customer [Abstract]
Schedule of Opening and Closing Balances of Contracts Assets and Liabilities	The opening and closing balances of contract assets and contract liabilities, as well as their classification in our consolidated balance sheets, for our Hospital Operations segment were as follows: Contract Assets Contract Liabilities – Current Advances from Medicare Contract Liabilities – Long-Term Advances from Medicare December 31, 2021 $ 181 $ 876 $ — December 31, 2022 185 — — Increase (decrease) $ 4 $ (876) $ — December 31, 2020 $ 208 $ 510 $ 819 December 31, 2021 181 876 — Increase (decrease) $ (27) $ 366 $ (819) The opening and closing balances of contract liabilities for our Ambulatory Care segment were as follows: Contract Liabilities – Current Advances from Medicare Contract Liabilities – Long-Term Advances from Medicare December 31, 2021 $ 4 $ — December 31, 2022 — — Decrease $ (4) $ — December 31, 2020 $ 93 $ 83 December 31, 2021 4 — Decrease $ (89) $ (83) The opening and closing balances of Conifer’s receivables, contract asset, and current and long‑term contract liabilities were as follows: Receivables Contract Asset – Contract Liability – Contract Liability – December 31, 2021 $ 28 $ 18 $ 79 $ 15 December 31, 2022 37 15 110 13 Increase (decrease) $ 9 $ (3) $ 31 $ (2) December 31, 2020 $ 56 $ 20 $ 56 $ 16 December 31, 2021 28 18 79 15 Increase (decrease) $ (28) $ (2) $ 23 $ (1)

ASSETS AND LIABILITIES HELD F_2

ASSETS AND LIABILITIES HELD FOR SALE (Tables)	12 Months Ended
	Dec. 31, 2022
Discontinued Operations and Disposal Groups [Abstract]
Schedule of Assets and Liabilities Classified as Held for Sale and Components of Business that have Been Disposed of or have Been Classified as Held for Sale	The following table presents amounts included in income from continuing operations, before income taxes, related to significant components of our business that were recently disposed of: Years Ended December 31, 2022 2021 2020 Miami Hospitals (includes a $406 million gain on sale in 2021) $ 10 $ 455 $ 67

LEASES (Tables)

LEASES (Tables)	12 Months Ended
	Dec. 31, 2022
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 at: December 31, Component of Lease Balances Classification in Consolidated Balance Sheet 2022 2021 Assets: Operating lease assets Investments and other assets $ 1,129 $ 1,002 Finance lease assets Property and equipment, at cost, less accumulated depreciation and amortization 303 333 Total leased assets $ 1,432 $ 1,335 Liabilities: Operating lease liabilities: Current Other current liabilities $ 207 $ 201 Long-term Other long-term liabilities 1,046 924 Total operating lease liabilities 1,253 1,125 Finance lease liabilities: Current Current portion of long-term debt 99 106 Long-term Long-term debt, net of current portion 165 176 Total finance lease liabilities 264 282 Total lease liabilities $ 1,517 $ 1,407
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 Expense Classification in Consolidated Statements of Operations Years Ended December 31, 2022 2021 2020 Operating lease expense Other operating expenses, net $ 262 $ 241 $ 247 Finance lease expense: Amortization of leased assets Depreciation and amortization 58 71 86 Interest on lease liabilities Interest expense 8 9 11 Total finance lease expense 66 80 97 Variable and short term-lease expense Other operating expenses, net 150 171 156 Total lease expense $ 478 $ 492 $ 500 The weighted‑average lease terms and discount rates for operating and finance leases are presented in the following table: Years Ended December 31, 2022 2021 2020 Weighted-average remaining lease term (years): Operating leases 8.0 7.5 7.9 Finance leases 5.5 5.7 5.7 Weighted-average discount rate: Operating leases 4.8 % 5.1 % 5.5 % Finance leases 5.9 % 5.4 % 5.6 % Cash flow and other information related to leases is included in the following table: Years Ended December 31, 2022 2021 2020 Cash paid for amounts included in the measurement of lease liabilities: Operating cash outflows from operating leases $ 250 $ 237 $ 239 Operating cash outflows from finance leases $ 14 $ 12 $ 15 Financing cash outflows from finance leases $ 118 $ 140 $ 154 Right-of-use assets obtained in exchange for lease obligations: Operating leases $ 341 $ 176 $ 304 Finance leases $ 97 $ 136 $ 98
Schedule of Operating Lease Liability Maturity	Future maturities of lease liabilities at December 31, 2022 are presented in the following table: Operating Leases Finance Leases Total 2023 $ 254 $ 110 $ 364 2024 229 80 309 2025 198 39 237 2026 163 14 177 2027 139 7 146 Later years 540 75 615 Total lease payments 1,523 325 1,848 Less: Imputed interest 270 61 331 Total lease obligations 1,253 264 1,517 Less: Current obligations 207 99 306 Long-term lease obligations $ 1,046 $ 165 $ 1,211
Schedule of Finance Lease Liability Maturity	Future maturities of lease liabilities at December 31, 2022 are presented in the following table: Operating Leases Finance Leases Total 2023 $ 254 $ 110 $ 364 2024 229 80 309 2025 198 39 237 2026 163 14 177 2027 139 7 146 Later years 540 75 615 Total lease payments 1,523 325 1,848 Less: Imputed interest 270 61 331 Total lease obligations 1,253 264 1,517 Less: Current obligations 207 99 306 Long-term lease obligations $ 1,046 $ 165 $ 1,211

LONG-TERM DEBT (Tables)

LONG-TERM DEBT (Tables)	12 Months Ended
	Dec. 31, 2022
Long-Term Debt and Lease Obligation [Abstract]
Schedule of Long-Term Debt	The table below shows our long‑term debt included in the accompanying Consolidated Balance Sheets: December 31, 2022 2021 Senior unsecured notes: 6.750% due 2023 $ — $ 1,872 6.125% due 2028 2,500 2,500 6.875% due 2031 362 362 Senior secured first lien notes: 4.625% due July 2024 756 770 4.625% due September 2024 589 600 7.500% due 2025 — 700 4.875% due 2026 2,100 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 — Senior secured second lien notes: 6.250% due 2027 1,500 1,500 Finance leases, mortgages and other notes 453 443 Unamortized issue costs and note discounts (131) (151) Long-term debt 15,079 15,646 Less: Current portion 145 135 Long-term debt, net of current portion $ 14,934 $ 15,511
Schedule of Future Long Term Debt Maturities	Future long‑term debt maturities, including finance lease obligations were as follows as of December 31, 2022: Years Ending December 31, Later Years Total 2023 2024 2025 2026 2027 Long-term debt, including finance lease obligations $ 15,210 $ 145 $ 1,463 $ 77 $ 2,143 $ 3,012 $ 8,370

EMPLOYEE BENEFIT PLANS (Tables)

EMPLOYEE BENEFIT PLANS (Tables)	12 Months Ended
	Dec. 31, 2022
Share-Based Payment Arrangement [Abstract]
Schedule of Stock Option Activity	The following table summarizes stock option activity during the years ended December 31, 2022, 2021 and 2020: Number of Options Wtd. Avg. Aggregate Wtd. Avg (In Millions) Outstanding at December 31, 2019 1,960,992 $ 20.24 Exercised (987,471) $ 17.96 Forfeited/Expired (60,990) $ 23.28 Outstanding at December 31, 2020 912,531 $ 22.51 Exercised (391,533) $ 20.66 Outstanding at December 31, 2021 520,998 $ 23.90 Exercised (60,051) $ 28.26 Outstanding at December 31, 2022 460,947 $ 23.33 $ 12 5.1 years
Schedule of Information About Stock Options by Range of Exercise Prices	The following table summarizes information about our outstanding stock options at December 31, 2022: Options Outstanding and Exercisable Range of Exercise Prices Number of Wtd. Avg. Wtd. Avg. $18.99 to $20.609 293,796 4.6 years $ 19.75 $20.61 to $35.430 167,151 6.0 years $ 29.62 460,947 5.1 years $ 23.33
Schedule of Restricted Stock Unit Activity	The following table summarizes RSU activity during the years ended December 31, 2022, 2021 and 2020: Restricted Wtd. Avg. Grant Date Fair Unvested at December 31, 2019 1,463,499 $ 25.08 Granted 1,767,730 $ 27.72 Vested (825,727) $ 25.66 Forfeited (310,296) $ 32.09 Unvested at December 31, 2020 2,095,206 $ 25.87 Granted 900,018 $ 58.61 Vested (765,814) $ 30.51 Forfeited (58,208) $ 37.60 Unvested at December 31, 2021 2,171,202 $ 40.51 Granted 641,205 $ 80.79 Vested (1,187,384) $ 37.18 Forfeited (104,605) $ 53.58 Unvested at December 31, 2022 1,520,418 $ 66.36 The following table summarizes RSU activity under USPI’s management equity plan during the years ended December 31, 2022, 2021 and 2020: Restricted Wtd. Avg. Grant Date Fair Inception of Plan Granted 2,556,353 $ 34.13 Forfeited (531,297) $ 34.13 Unvested at December 31, 2020 2,025,056 $ 34.13 Granted 76,990 $ 34.13 Vested (388,588) $ 34.13 Forfeited (218,576) $ 34.13 Unvested at December 31, 2021 1,494,882 $ 34.13 Vested (369,691) $ 34.13 Forfeited (202,351) $ 34.13 Unvested at December 31, 2022 922,840 $ 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, 2022 2021 2020 Expected volatility 39.6% - 68.1% 65.2% - 79.3% 54.7% Risk-free interest rate 1.0% - 1.7% 0.1% - 0.6% 1.2%
Schedule of Employee Stock Purchase Plan Activity	We issued the following numbers of shares under our employee stock purchase plan: Years Ended December 31, 2022 2021 2020 Number of shares 98,498 89,865 254,767 Weighted average price $ 54.19 $ 63.01 $ 19.97
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, 2022 2021 Reconciliation of funded status of plans and the amounts included in the Consolidated Balance Sheets: Projected benefit obligations (1) Beginning obligations $ (1,313) $ (1,429) Interest cost (37) (36) Actuarial gain 265 42 Benefits paid 83 110 Ending obligations (1,002) (1,313) Fair value of plans assets Beginning plan assets 867 869 Gain (loss) on plan assets (161) 62 Employer contribution 2 22 Benefits paid (60) (86) Ending plan assets 648 867 Funded status of plans $ (354) $ (446) (1) The accumulated benefit obligation at December 31, 2022 and 2021 was approximately $1.002 billion and $1.311 billion, respectively. December 31, 2022 2021 Amounts recognized in the Consolidated Balance Sheets consist of: Other current liability $ (23) $ (25) Other long-term liability $ (331) $ (421) Accumulated other comprehensive loss $ 222 $ 294 SERP Assumptions: Discount rate 5.75 % 3.00 % Compensation increase rate 3.00 % 3.00 % Measurement date December 31, 2022 December 31, 2021 DMC Pension Plan Assumptions: Discount rate 5.51 % 2.89 % Compensation increase rate Frozen Frozen Measurement date December 31, 2022 December 31, 2021
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, 2022 2021 2020 Interest costs $ 37 $ 36 $ 47 Expected return on plan assets (42) (53) (48) Amortization of net actuarial loss 9 11 9 Net periodic benefit cost (income) $ 4 $ (6) $ 8 SERP Assumptions: Discount rate 3.00 % 2.75 % 3.50 % Compensation increase rate 3.00 % 3.00 % 3.00 % Measurement date January 1, 2022 January 1, 2021 January 1, 2020 Census date January 1, 2022 January 1, 2021 January 1, 2020 DMC Pension Plan Assumptions: Discount rate 2.89 % 2.53 % 3.60 % Long-term rate of return on assets 5.00 % 6.25 % 6.25 % Compensation increase rate Frozen Frozen Frozen Measurement date January 1, 2022 January 1, 2021 January 1, 2020 Census date January 1, 2022 January 1, 2021 January 1, 2020
Schedule of Weighted-Average Asset Allocations by Asset Category	The weighted‑average asset allocations by asset category as of December 31, 2022, were as follows: Target Actual Cash and cash equivalents — % 1 % Equity securities 20 % 14 % Debt securities 73 % 70 % Alternative investments 7 % 15 %
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 summarize the DMC Pension Plan assets measured at fair value on a recurring basis as of December 31, 2022 and 2021, aggregated by the level in the fair value hierarchy within which those measurements are determined. December 31, 2022 Level 1 Level 2 Level 3 Cash and cash equivalents $ 7 $ 7 $ — $ — Equity securities 89 89 — — Debt Securities: U.S. government obligations 200 200 — — Corporate debt securities 249 249 — — Alternative investments: Private equity securities 78 — — 78 Hedge funds 25 — — 25 $ 648 $ 545 $ — $ 103 December 31, 2021 Level 1 Level 2 Level 3 Cash and cash equivalents $ 11 $ 11 $ — $ — Equity securities 242 242 — — Debt Securities: U.S. government obligations 67 67 — — Corporate debt securities 448 448 — — Alternative investments: Private equity securities 57 — — 57 Real estate securities 16 16 — — Hedge funds 26 — — 26 $ 867 $ 784 $ — $ 83
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 Total 2023 2024 2025 2026 2027 Estimated benefit payments $ 822 $ 85 $ 85 $ 85 $ 85 $ 84 $ 398

PROPERTY AND EQUIPMENT (Tables)

PROPERTY AND EQUIPMENT (Tables)	12 Months Ended
	Dec. 31, 2022
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, 2022 2021 Land $ 661 $ 635 Buildings and improvements 6,646 6,652 Construction in progress 195 166 Equipment 4,748 4,455 Finance lease assets 413 479 12,663 12,387 Accumulated depreciation and amortization (6,201) (5,960) Net property and equipment $ 6,462 $ 6,427

GOODWILL AND OTHER INTANGIBLE_2

GOODWILL AND OTHER INTANGIBLE ASSETS (Tables)	12 Months Ended
	Dec. 31, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Changes in the Carrying Amount of Goodwill	The following table provides information on changes in the carrying amount of goodwill: December 31, 2022 2021 Hospital Operations Goodwill at beginning of period: Goodwill $ 5,238 $ 5,375 Accumulated impairment losses (2,430) (2,430) 2,808 2,945 Goodwill acquired during the year and purchase price allocation adjustments 1 — Goodwill transferred from Ambulatory Care segment — 41 Goodwill related to assets held for sale and disposed (3) (178) Goodwill at end of period $ 2,806 $ 2,808 Goodwill at end of period: Goodwill $ 5,236 $ 5,238 Accumulated impairment losses (2,430) (2,430) Goodwill at end of period $ 2,806 $ 2,808 Ambulatory Care Goodwill at beginning of period $ 5,848 $ 5,258 Goodwill acquired during the year and purchase price allocation adjustments 866 664 Goodwill transferred to Hospital Operations segment — (41) Goodwill related to assets held for sale and disposed or deconsolidated facilities (2) (33) Goodwill at end of period $ 6,712 $ 5,848 Conifer Goodwill at beginning of period $ 605 $ 605 Goodwill at end of period $ 605 $ 605
Schedule of Other Intangible Assets	The following tables provide information regarding other intangible assets: Gross Accumulated Net Book At December 31, 2022: Other intangible assets with finite useful lives: Capitalized software costs $ 1,751 $ (1,206) $ 545 Contracts 295 (146) 149 Other 92 (76) 16 Other intangible assets with finite lives 2,138 (1,428) 710 Other intangible assets with indefinite useful lives: Trade names 105 — 105 Contracts 603 — 603 Other 6 — 6 Other intangible assets with indefinite lives 714 — 714 Other intangible assets, net $ 2,852 $ (1,428) $ 1,424 At December 31, 2021: Other intangible assets with finite useful lives: Capitalized software costs $ 1,770 $ (1,165) $ 605 Contracts 295 (128) 167 Other 95 (81) 14 Total other intangible assets with finite lives 2,160 (1,374) 786 Other intangible assets with indefinite useful lives: Trade names 102 — 102 Contracts 602 — 602 Other 7 — 7 Total other intangible assets with indefinite lives 711 — 711 Total other intangible assets $ 2,871 $ (1,374) $ 1,497
Schedule of Estimated Future Amortization of Intangibles with Finite Useful Lives	Estimated future amortization of intangibles with finite useful lives as of December 31, 2022 was as follows: Total Years Ending December 31, Later Years 2023 2024 2025 2026 2027 Amortization of intangible assets $ 710 $ 141 $ 117 $ 98 $ 81 $ 64 $ 209

OTHER ASSETS (Tables)

OTHER ASSETS (Tables)	12 Months Ended
	Dec. 31, 2022
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, 2022 2021 Prepaid expenses $ 400 $ 252 Contract assets 200 199 California provider fee program receivables 367 370 Receivables from other government programs 187 257 Guarantees 143 104 Non-patient receivables 390 321 Other 88 54 Other current assets $ 1,775 $ 1,557
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, 2022 2021 Marketable securities $ 30 $ 9 Equity investments in unconsolidated healthcare entities 1,599 1,806 Total investments 1,629 1,815 Cash surrender value of life insurance policies 37 47 Long-term deposits 56 57 California provider fee program receivables 197 213 Operating lease assets 1,129 1,002 Other long-term receivables and other assets 99 120 Investments and other assets $ 3,147 $ 3,254

ACCUMULATED OTHER COMPREHENSI_2

ACCUMULATED OTHER COMPREHENSIVE LOSS (Tables)	12 Months Ended
	Dec. 31, 2022
Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract]
Schedule of Accumulated Other Comprehensive Loss	Our accumulated other comprehensive loss was comprised of the following: December 31, 2022 2021 Adjustments for defined benefit plans $ (178) $ (232) Foreign currency translation adjustments and other — (1) Unrealized gains on investments (3) — Accumulated other comprehensive loss $ (181) $ (233)

NET OPERATING REVENUES - (Table

NET OPERATING REVENUES - (Tables)	12 Months Ended
	Dec. 31, 2022
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 shows our sources of net operating revenues from continuing operations: Years Ended December 31, 2022 2021 2020 Hospital Operations: Net patient service revenues from hospitals and related outpatient facilities: Medicare $ 2,369 $ 2,615 $ 2,695 Medicaid 946 1,254 1,081 Managed care 9,730 9,985 9,022 Uninsured 141 199 162 Indemnity and other 661 706 658 Total 13,847 14,759 13,618 Other revenues (1) 1,214 1,223 1,172 Hospital Operations total prior to inter-segment eliminations 15,061 15,982 14,790 Ambulatory Care 3,248 2,718 2,072 Conifer 1,316 1,267 1,306 Inter-segment eliminations (451) (482) (528) Net operating revenues $ 19,174 $ 19,485 $ 17,640 (1) Primarily physician practices revenues. The table below shows the composition of net operating revenues for our Ambulatory Care segment: Years Ended December 31, 2022 2021 2020 Net patient service revenues $ 3,115 $ 2,604 $ 1,960 Management fees 110 86 86 Revenue from other sources 23 28 26 Net operating revenues $ 3,248 $ 2,718 $ 2,072 The table below shows the composition of net operating revenues for our Conifer segment: Years Ended December 31, 2022 2021 2020 Revenue cycle services – Tenet $ 439 $ 467 $ 514 Revenue cycle services – other customers 786 705 700 Other services – Tenet 12 15 14 Other services – other customers 79 80 78 Net operating revenues $ 1,316 $ 1,267 $ 1,306
Schedule of Revenue Expected to be Recognized in the Future Related to Performance Obligations	The following table includes Conifer’s revenue 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. 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. Conifer’s contract with Catholic Health Initiatives (“CHI”), a minority interest owner of Conifer Health Solutions, LLC, represents the majority of the fixed‑fee revenue related to remaining performance obligations. Conifer’s contract term with CHI ends December 31, 2032. Years Ending December 31, Later Years Total 2023 2024 2025 2026 2027 Performance obligations $ 5,729 $ 642 $ 565 $ 565 $ 565 $ 565 $ 2,827

CLAIMS AND LAWSUITS (Tables)

CLAIMS AND LAWSUITS (Tables)	12 Months Ended
	Dec. 31, 2022
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 recorded in continuing operations: Balances at Litigation and Cash Other Balances at Year Ended December 31, 2022 $ 78 $ 70 $ (100) $ 3 $ 51 Year Ended December 31, 2021 $ 26 $ 116 $ (59) $ (5) $ 78 Year Ended December 31, 2020 $ 86 $ 44 $ (108) $ 4 $ 26

REDEEMABLE NONCONTROLLING INT_2

REDEEMABLE NONCONTROLLING INTERESTS IN EQUITY OF CONSOLIDATED SUBSIDIARIES (Tables)	12 Months Ended
	Dec. 31, 2022
Noncontrolling Interest [Abstract]
Schedule of Changes in Redeemable Noncontrolling Interests in Equity of Consolidated Subsidiaries	The following table shows the changes in redeemable noncontrolling interests in equity of consolidated subsidiaries: December 31, 2022 2021 Balances at beginning of period $ 2,203 $ 1,952 Net income 348 336 Distributions paid to noncontrolling interests (331) (217) Accretion of redeemable noncontrolling interests 104 11 Purchases and sales of businesses and noncontrolling interests, net (175) 121 Balances at end of period $ 2,149 $ 2,203 The following tables show the composition by segment of our redeemable noncontrolling interests balances, as well as our net income available to redeemable noncontrolling interests: December 31, 2022 2021 Hospital Operations $ 233 $ 297 Ambulatory Care 1,357 1,425 Conifer 559 481 Redeemable noncontrolling interests $ 2,149 $ 2,203 Years Ended December 31, 2022 2021 2020 Hospital Operations $ 23 $ 24 $ (33) Ambulatory Care 248 243 153 Conifer 77 69 66 Net income available to redeemable noncontrolling interests $ 348 $ 336 $ 186

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Schedule of Provision for Income Taxes For Continuing Operations	The provision for income taxes for continuing operations for the years ended December 31, 2022, 2021 and 2020 consisted of the following: Years Ended December 31, 2022 2021 2020 Current tax expense: Federal $ 78 $ 50 $ — State 57 111 30 135 161 30 Deferred tax expense (benefit): Federal 174 267 (131) State 35 (17) 4 209 250 (127) $ 344 $ 411 $ (97)
Schedule of Reconciliation Between Reported Income Tax Expense (Benefit) and Income Taxes Calculated by the Statutory Federal Income Tax Rate	Foreign pre-tax loss was $8 million, $5 million and $13 million for the years ended December 31, 2022, 2021 and 2020, respectively. Years Ended December 31, 2022 2021 2020 Tax expense at statutory federal rate of 21% $ 282 $ 396 $ 141 State income taxes, net of federal income tax benefit 64 77 33 Tax benefit attributable to noncontrolling interests (122) (114) (75) Nondeductible goodwill 1 35 — Nondeductible executive compensation 10 8 6 Nondeductible litigation costs — 1 — Expired charitable contribution carryforward — — 1 Stock-based compensation tax benefit (6) (5) (2) Changes in valuation allowance 120 2 (226) Prior-year provision to return adjustments and other changes in deferred taxes (12) 8 14 Other items 7 3 10 Income tax expense (benefit) $ 344 $ 411 $ (97)
Schedule of Components of Deferred Tax Assets and Liabilities, Including Any Valuation Allowance	The following table discloses those significant components of our deferred tax assets and liabilities, including any valuation allowance: December 31, 2022 December 31, 2021 Assets Liabilities Assets Liabilities Depreciation and fixed-asset differences $ — $ 436 $ — $ 532 Reserves related to discontinued operations and restructuring charges 5 — 2 — Receivables (doubtful accounts and adjustments) 246 — 215 — Medicare advance payments — — 209 — Accruals for retained insurance risks 227 — 234 — Intangible assets — 416 — 396 Other long-term liabilities 27 — 23 — Benefit plans 207 — 242 — Other accrued liabilities 30 — 56 — Investments and other assets — 112 — 92 Interest expense limitation 133 — 10 — Net operating loss carryforwards 74 — 99 — Stock-based compensation 13 — 12 — Right-of-use lease assets and obligations 192 173 208 208 Other items 11 49 48 44 1,165 1,186 1,358 1,272 Valuation allowance (177) — (57) — $ 988 $ 1,186 $ 1,301 $ 1,272
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, 2022 2021 Deferred income tax assets $ 19 $ 65 Deferred tax liabilities (217) (36) Net deferred tax asset (liability) $ (198) $ 29
Schedule of Changes in Unrecognized Tax Benefits That Have Impacted Deferred Tax Assets and Liabilities	The following table summarizes the total changes in unrecognized tax benefits in continuing operations during the years ended December 31, 2022, 2021 and 2020. There were no such changes in discontinued operations. 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, 2022, 2021 and 2020. Continuing Balance At December 31, 2019 $ 31 Reductions due to a lapse of statute of limitations — Balance At December 31, 2020 $ 31 Reductions due to a lapse of statute of limitations 3 Balance At December 31, 2021 $ 34 Increases due to tax positions taken in prior periods — Balance At December 31, 2022 $ 34

EARNINGS PER COMMON SHARE (Tabl

EARNINGS PER COMMON SHARE (Tables)	12 Months Ended
	Dec. 31, 2022
Earnings Per Share [Abstract]
Schedule of Reconciliation of Numerators and Denominators of our Basic and Diluted Earnings Per Common Share	The following table is a reconciliation of the numerators and denominators of our basic and diluted earnings per common share calculations for our continuing operations. 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) Weighted Per-Share Year Ended December 31, 2022 Net income available to Tenet Healthcare Corporation common shareholders for basic earnings per share $ 410 106,929 $ 3.83 Effect of dilutive stock options, restricted stock units, deferred compensation units, convertible instruments and dividends on preferred stock 8 3,587 (0.05) Net income available to Tenet Healthcare Corporation common shareholders for diluted earnings per share $ 418 110,516 $ 3.78 Year Ended December 31, 2021 Net income available to Tenet Healthcare Corporation common shareholders for basic earnings per share $ 915 106,833 $ 8.56 Effect of dilutive stock options, restricted stock units and deferred compensation units — 1,738 (0.13) Net income available to Tenet Healthcare Corporation common shareholders for diluted earnings per share $ 915 108,571 $ 8.43 Year Ended December 31, 2020 Net income available to Tenet Healthcare Corporation common shareholders for basic loss per share $ 399 105,010 $ 3.80 Effect of dilutive stock options, restricted stock units and deferred compensation units — 1,253 (0.05) Net income available to Tenet Healthcare Corporation common shareholders for diluted loss per share $ 399 106,263 $ 3.75

ACQUISITIONS (Tables)

ACQUISITIONS (Tables)	12 Months Ended
	Dec. 31, 2022
Business Combination and Asset Acquisition [Abstract]
Schedule of Preliminary Purchase Price Allocation	Preliminary or final purchase price allocations for all the acquisitions made during the years ended December 31, 2022, 2021 and 2020 are as follows: Years Ended December 31, 2022 2021 2020 Current assets $ 38 $ 59 $ 67 Property and equipment 54 88 63 Other intangible assets 2 8 14 Goodwill 860 664 1,581 Other long-term assets 99 796 38 Previously held equity method investments (207) (43) — Current liabilities (41) (25) (45) Long-term liabilities (118) (70) (43) Redeemable noncontrolling interests in equity of consolidated subsidiaries (180) (139) (478) Noncontrolling interests (273) (95) (20) Cash paid, net of cash acquired (234) (1,220) (1,177) Gains on consolidations $ — $ 23 $ —
Schedule of Business Acquisition, Pro Forma Information	The following table provides certain pro forma information for Tenet as if the 2021 SCD Centers acquisition had occurred at the beginning of the year ended December 31, 2020: Year Ended December 31, 2021 2020 Net operating revenues $ 19,627 $ 17,752 Equity in earnings of unconsolidated affiliates $ 258 $ 192 Net income available to Tenet Healthcare Corporation common shareholders $ 941 $ 416 Diluted earnings per share available to Tenet Healthcare Corporation common shareholders $ 8.66 $ 3.92

SEGMENT INFORMATION (Tables)

SEGMENT INFORMATION (Tables)	12 Months Ended
	Dec. 31, 2022
Segment Reporting [Abstract]
Schedule of Reconciliation of Assets by Reportable Segment to Consolidated Assets	The following tables include 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: December 31, 2022 2021 2020 Assets: Hospital Operations $ 15,682 $ 17,173 $ 18,048 Ambulatory Care 10,557 9,473 8,048 Conifer 917 933 1,010 Total $ 27,156 $ 27,579 $ 27,106
Schedule of Reconciliation of Other Significant Reconciling Items From Segments to Consolidated	Years Ended December 31, 2022 2021 2020 Capital expenditures: Hospital Operations $ 668 $ 578 $ 467 Ambulatory Care 75 66 51 Conifer 19 14 22 Total $ 762 $ 658 $ 540 Net operating revenues: Hospital Operations total prior to inter-segment eliminations $ 15,061 $ 15,982 $ 14,790 Ambulatory Care 3,248 2,718 2,072 Conifer Tenet 451 482 528 Other clients 865 785 778 Total Conifer revenues 1,316 1,267 1,306 Inter-segment eliminations (451) (482) (528) Total $ 19,174 $ 19,485 $ 17,640 Equity in earnings of unconsolidated affiliates: Hospital Operations $ 10 $ 25 $ 6 Ambulatory Care 206 193 163 Total $ 216 $ 218 $ 169 Years Ended December 31, 2022 2021 2020 Adjusted EBITDA: Hospital Operations $ 1,777 $ 1,931 $ 1,911 Ambulatory Care 1,327 1,197 868 Conifer 365 355 367 Total $ 3,469 $ 3,483 $ 3,146 Depreciation and amortization: Hospital Operations $ 692 $ 722 $ 739 Ambulatory Care 112 95 81 Conifer 37 38 37 Total $ 841 $ 855 $ 857 Adjusted EBITDA $ 3,469 $ 3,483 $ 3,146 Income (loss) from divested and closed businesses — (1) 20 Depreciation and amortization (841) (855) (857) Impairment and restructuring charges, and acquisition-related costs (226) (85) (290) Litigation and investigation costs (70) (116) (44) Interest expense (890) (923) (1,003) Loss from early extinguishment of debt (109) (74) (316) Other non-operating income, net 10 14 1 Gains on sales, consolidation and deconsolidation of facilities 1 445 14 Income from continuing operations, before income taxes $ 1,344 $ 1,888 $ 671

SIGNIFICANT ACCOUNTING POLICI_4

SIGNIFICANT ACCOUNTING POLICIES - Description of Business (Details) $ in Millions	1 Months Ended	12 Months Ended
	Jun. 30, 2022 USD ($)	Dec. 31, 2022 healthcare_facility hospital	Jun. 29, 2022
Business Acquisition [Line Items]
Number of acute care and specialty hospitals operated | hospital		61
Ambulatory Care
Business Acquisition [Line Items]
Number of outpatient centers recorded using equity method		158
Hospital Operations
Business Acquisition [Line Items]
Number of outpatient facilities operated		109
United Surgical Partners International | Ambulatory Care
Business Acquisition [Line Items]
Ownership percentage by parent (percent)	100%		95%
Conifer Health Solutions, LLC
Business Acquisition [Line Items]
Ownership percentage by parent (percent)		76%
United Surgical Partners International | Ambulatory Care
Business Acquisition [Line Items]
Number of surgical hospitals operated by subsidiaries | hospital		24
Number of outpatient centers recorded using equity method		158
Baylor University Medical Center | United Surgical Partners International
Business Acquisition [Line Items]
Share purchase agreement amount of payment | $	$ 406

SIGNIFICANT ACCOUNTING POLICI_5

SIGNIFICANT ACCOUNTING POLICIES - Basis of Presentation (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Jan. 01, 2020
Business Acquisition [Line Items]
Diluted (in shares)	110,516	108,571	106,263
Earnings per share, diluted (in dollars per share)	$ 3.79	$ 8.42	$ 3.75
Increase (decrease) accumulated deficit	$ (803)	$ (1,214)
Cumulative Effect, Period of Adoption, Adjustment | Accounting Standards Update 2020-06
Business Acquisition [Line Items]
Diluted (in shares)	3,000
Earnings per share, diluted (in dollars per share)	$ (0.01)
Cumulative Effect, Period of Adoption, Adjustment | Accounting Standards Update 2016-13
Business Acquisition [Line Items]
Increase (decrease) accumulated deficit				$ (14)

SIGNIFICANT ACCOUNTING POLICI_6

SIGNIFICANT ACCOUNTING POLICIES - COVID-19 Pandemic (Details) $ in Millions	12 Months Ended
	Dec. 31, 2022 USD ($) segment	Dec. 31, 2021 USD ($)	Dec. 31, 2020 USD ($)
Business Acquisition [Line Items]
Number of reportable segments | segment	3
Received cash payments	$ 196	$ 178	$ 900
Grant income	194	191	882
Deferred revenue	7	5
Contract liabilities advance payments	880	512
Contract liabilities	110	959
Accrued Compensation And Benefits
Business Acquisition [Line Items]
Deferred social security tax payments	128	128
Hospital Operations
Business Acquisition [Line Items]
Received cash payments	193	142	824
Grant income	190	142	823
Contract liabilities advance payments	876	457
Ambulatory Care
Business Acquisition [Line Items]
Received cash payments	3	36	76
Grant income	4	49	59
Contract liabilities advance payments	4	55
Contract liabilities	0	4	93
Hospital Operations And Ambulatory Care
Business Acquisition [Line Items]
Contract liabilities		880
Cash‑Managed Affiliates
Business Acquisition [Line Items]
Received cash payments	0	37	74
Cash‑Managed Affiliates | Ambulatory Care
Business Acquisition [Line Items]
Contract liabilities advance payments	0	104
Unconsolidated affiliates | Ambulatory Care
Business Acquisition [Line Items]
Grant income	$ 0	$ 14	$ 17

SIGNIFICANT ACCOUNTING POLICI_7

SIGNIFICANT ACCOUNTING POLICIES - Net Operating Revenues (Details)	12 Months Ended
	Dec. 31, 2022
Accounting Policies [Abstract]
Cost report filing period after end of annual cost reporting period	5 months

SIGNIFICANT ACCOUNTING POLICI_8

SIGNIFICANT ACCOUNTING POLICIES - Cash and Cash Equivalents (Details) - USD ($) $ in Millions	1 Months Ended	12 Months Ended
	Jun. 30, 2022	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Cash and Cash Equivalents
Cash and cash equivalents		$ 858	$ 2,364
Accrued property and equipment purchases for items received but not yet paid		196	95	$ 93
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%
Captive Insurance Subsidiaries
Cash and Cash Equivalents
Cash and cash equivalents		140	188
Accounts Payable
Cash and Cash Equivalents
Book overdrafts classified as accounts payable		266	226
Accrued property and equipment purchases for items received but not yet paid		$ 191	$ 88	$ 85

SIGNIFICANT ACCOUNTING POLICI_9

SIGNIFICANT ACCOUNTING POLICIES - Investments in Unconsolidated Affiliates (Details) $ in Millions	12 Months Ended
	Dec. 31, 2022 USD ($) healthcare_facility	Dec. 31, 2021 USD ($)	Dec. 31, 2020 USD ($)
Schedule of Equity Method Investments [Line Items]
Grant income	$ 194	$ 191	$ 882
Percentage of investee results reflected on date of acquisition	1
Current assets	$ 5,981	7,075
Current liabilities	(4,476)	(5,109)
Noncontrolling interests	(1,317)	(1,026)
Net operating revenues	19,174	19,485	17,640
Net income	1,001	1,476	768
Equity in earnings of unconsolidated affiliates	216	218	169
Unconsolidated affiliates
Schedule of Equity Method Investments [Line Items]
Current assets	1,142	1,176	1,309
Noncurrent assets	1,356	1,390	1,262
Current liabilities	(479)	(495)	(516)
Noncurrent liabilities	(878)	(855)	(866)
Noncontrolling interests	(644)	(659)	(621)
Net operating revenues	3,360	3,030	2,665
Net income	805	836	702
Net income attributable to the investees	453	499	437
Texas Health Ventures Group, LLC
Schedule of Equity Method Investments [Line Items]
Equity in earnings of unconsolidated affiliates	$ 89	107	85
Ambulatory Care
Schedule of Equity Method Investments [Line Items]
Number of outpatient centers recorded not using equity method | healthcare_facility	308
Number of outpatient centers recorded using equity method | healthcare_facility	158
Number of outpatient centers | healthcare_facility	466
Grant income	$ 4	49	59
Net operating revenues	3,248	2,718	2,072
Equity in earnings of unconsolidated affiliates	206	193	163
Ambulatory Care | Unconsolidated affiliates
Schedule of Equity Method Investments [Line Items]
Grant income	$ 0	$ 14	$ 17

SIGNIFICANT ACCOUNTING POLIC_10

SIGNIFICANT ACCOUNTING POLICIES - Property and Equipment (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
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	$ 4	$ 5

SIGNIFICANT ACCOUNTING POLIC_11

SIGNIFICANT ACCOUNTING POLICIES - Leases (Details)	12 Months Ended
	Dec. 31, 2022 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

SIGNIFICANT ACCOUNTING POLIC_12

SIGNIFICANT ACCOUNTING POLICIES - Goodwill and Other Intangible Assets (Details) - Capitalized software costs	12 Months Ended
	Dec. 31, 2022
Minimum
Goodwill and Other Intangible Assets
Estimated useful life	3 years
Maximum
Goodwill and Other Intangible Assets
Estimated useful life	15 years

SIGNIFICANT ACCOUNTING POLIC_13

SIGNIFICANT ACCOUNTING POLICIES - Segment Reporting (Details)	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Accounting Policies [Abstract]
Revenue generated by general hospitals	76%	80%	81%

EQUITY - Noncontrolling Interes

EQUITY - Noncontrolling Interests (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Noncontrolling Interest [Line Items]
Noncontrolling interests balance	$ 2,459	$ 2,054	$ 937	$ 437
Net income attributable to noncontrolling interests	653	1,140	582
Noncontrolling Interests
Noncontrolling Interest [Line Items]
Noncontrolling interests balance	1,317	1,026	909	$ 854
Net income attributable to noncontrolling interests	242	226	183
Noncontrolling Interests | Hospital Operations
Noncontrolling Interest [Line Items]
Noncontrolling interests balance	132	128
Net income attributable to noncontrolling interests	21	21	14
Noncontrolling Interests | Ambulatory Care
Noncontrolling Interest [Line Items]
Noncontrolling interests balance	1,185	898
Net income attributable to noncontrolling interests	$ 221	$ 205	$ 169

EQUITY - Share Repurchase Progr

EQUITY - Share Repurchase Programs (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Millions		1 Months Ended		2 Months Ended
	Oct. 31, 2022	Dec. 31, 2022	Nov. 30, 2022	Dec. 31, 2022	Oct. 22, 2022
Equity [Abstract]
Amount of common stock authorized to be repurchased					$ 1,000
Total Number of Shares Purchased	1,800	0	4,089	5,889
Average Price Paid per Share (in dollars per shares)	$ 41.81	$ 0	$ 42.74	$ 42.45
Maximum Dollar Value of Shares That May Yet be Purchased Under the Program	$ 925	$ 750	$ 750	$ 750

ACCOUNTS RECEIVABLE - Component

ACCOUNTS RECEIVABLE - Components (Details) - USD ($) $ in Millions	Dec. 31, 2022	Dec. 31, 2021
Accounts Receivable Additional Disclosures [Abstract]
Patient accounts receivable	$ 2,746	$ 2,600
Estimated future recoveries	149	137
Net cost reports and settlements receivable and valuation allowances	48	33
Accounts receivable, net	$ 2,943	$ 2,770

ACCOUNTS RECEIVABLE - Location

ACCOUNTS RECEIVABLE - Location of Assets and Liabilities (Details) - USD ($) $ in Millions	Dec. 31, 2022	Dec. 31, 2021
Assets:
Other current assets	$ 2,943	$ 2,770
Investments and other assets	197	213
Liabilities:
Other current liabilities	1,504	1,300
California's Provider Fee Program
Assets:
Other current assets	367	370
California's Provider Fee Program | Other current assets
Assets:
Other current assets	367	370
California's Provider Fee Program | Investments and other assets
Assets:
Investments and other assets	197	213
California's Provider Fee Program | Other current liabilities
Liabilities:
Other current liabilities	145	123
California's Provider Fee Program | Other long-term liabilities
Liabilities:
Other long-term liabilities	$ 63	$ 60

ACCOUNTS RECEIVABLE - Allowance

ACCOUNTS RECEIVABLE - Allowance (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Accounts receivable and allowance for doubtful accounts
Estimated costs of caring	$ 620	$ 747	$ 764
Uninsured patients
Accounts receivable and allowance for doubtful accounts
Estimated costs of caring	537	650	617
Charity care patients
Accounts receivable and allowance for doubtful accounts
Estimated costs of caring	$ 83	$ 97	$ 147

CONTRACT BALANCES - Hospital Op

CONTRACT BALANCES - Hospital Operations and Ambulatory Care Segments (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Disaggregation of Revenue [Line Items]
Percentage of contract assets that meet the conditions for unconditional right to payment (percentage)	88%
Contract Assets
Balance at beginning of period	$ 199
Balance at end of period	200	$ 199
Contract Liabilities – Current Advances from Medicare
Balance at beginning of period	959
Balance at end of period	110	959
Contract Liabilities – Long-Term Advances from Medicare
Balance at beginning of period	15
Balance at end of period	13	15
Hospital Operations And Other
Contract Assets
Balance at beginning of period	181	208
Balance at end of period	185	181
Increase (decrease)	4	(27)
Contract Liabilities – Current Advances from Medicare
Balance at beginning of period	876	510
Balance at end of period	0	876
Contract Liabilities – Long-Term Advances from Medicare
Balance at beginning of period	0	819
Balance at end of period	0	0
Hospital Operations And Other | Short-term Contract with Customer
Contract Liabilities – Current Advances from Medicare
Increase (decrease)	(876)	366
Contract Liabilities – Long-Term Advances from Medicare
Increase (decrease)	(876)	366
Hospital Operations And Other | Long-term Contract with Customer
Contract Liabilities – Current Advances from Medicare
Increase (decrease)	0	(819)
Contract Liabilities – Long-Term Advances from Medicare
Increase (decrease)	0	(819)
Ambulatory Care
Contract Liabilities – Current Advances from Medicare
Balance at beginning of period	4	93
Balance at end of period	0	4
Contract Liabilities – Long-Term Advances from Medicare
Balance at beginning of period	0	83
Balance at end of period	0	0
Ambulatory Care | Short-term Contract with Customer
Contract Liabilities – Current Advances from Medicare
Increase (decrease)	(4)	(89)
Contract Liabilities – Long-Term Advances from Medicare
Increase (decrease)	(4)	(89)
Ambulatory Care | Long-term Contract with Customer
Contract Liabilities – Current Advances from Medicare
Increase (decrease)	0	(83)
Contract Liabilities – Long-Term Advances from Medicare
Increase (decrease)	$ 0	$ (83)

CONTRACT BALANCES - Conifer Seg

CONTRACT BALANCES - Conifer Segment (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Contract Asset – Unbilled Revenue
Balance at beginning of period	$ 199
Balance at end of period	200	$ 199
Contract Liability – Current Deferred Revenue
Balance at beginning of period	959
Balance at end of period	110	959
Contract Liability – Long-Term Deferred Revenue
Balance at beginning of period	15
Balance at end of period	13	15
Conifer Segment
Receivables
Balance at beginning of period	28	56
Balance at end of period	37	28
Increase (decrease)	9	(28)
Contract Asset – Unbilled Revenue
Balance at beginning of period	18	20
Balance at end of period	15	18
Increase (decrease)	(3)	(2)
Contract Liability – Current Deferred Revenue
Balance at beginning of period	79	56
Balance at end of period	110	79
Contract Liability – Long-Term Deferred Revenue
Balance at beginning of period	15	16
Balance at end of period	13	15
Contract liabilities advance payments	56	56
Conifer Segment | Short-term Contract with Customer
Contract Liability – Current Deferred Revenue
Increase (decrease)	31	23
Contract Liability – Long-Term Deferred Revenue
Increase (decrease)	31	23
Conifer Segment | Long-term Contract with Customer
Contract Liability – Current Deferred Revenue
Increase (decrease)	(2)	(1)
Contract Liability – Long-Term Deferred Revenue
Increase (decrease)	$ (2)	$ (1)

CONTRACT BALANCES - Contract Co

CONTRACT BALANCES - Contract Costs (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Revenue from Contract with Customer [Abstract]
Amortized customer contract costs	$ 4	$ 4	$ 4
Unamortized contract costs	$ 24	$ 23

ASSETS AND LIABILITIES HELD F_3

ASSETS AND LIABILITIES HELD FOR SALE - Narrative (Details)	1 Months Ended	12 Months Ended
	Aug. 31, 2021 hospital	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)	Dec. 31, 2020 USD ($)
Current Assets and Liabilities Held for Sale
Impairment charges		$ 94,000,000	$ 8,000,000	$ 92,000,000
Disposal Group, Held-for-sale, Not Discontinued Operations
Current Assets and Liabilities Held for Sale
Impairment charges		$ 0	0	$ 0
Miami-Area Hospitals | Disposal Group, Disposed of by Sale, Not Discontinued Operations
Current Assets and Liabilities Held for Sale
Number of hospitals for sale | hospital	5
Gain (loss) on sale of properties			406,000,000
Urgent Care Centers
Current Assets and Liabilities Held for Sale
Gain (loss) on sale of properties			14,000,000
Philadelphia Building
Current Assets and Liabilities Held for Sale
Gain (loss) on sale of properties			$ 2,000,000

ASSETS AND LIABILITIES HELD F_4

ASSETS AND LIABILITIES HELD FOR SALE - Significant Components (Details) - Miami-Area Hospitals - Disposal Group, Disposed of by Sale, Not Discontinued Operations - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Accumulated other comprehensive loss	$ 10	$ 455	$ 67
Gain (loss) on sale of properties		$ 406

IMPAIRMENT AND RESTRUCTURING _2

IMPAIRMENT AND RESTRUCTURING CHARGES, AND ACQUISITION-RELATED COSTS (Details) $ in Millions	12 Months Ended
	Dec. 31, 2022 USD ($) segment	Dec. 31, 2021 USD ($)	Dec. 31, 2020 USD ($)
Impaired Long-Lived Assets Held and Used [Line Items]
Number of reportable segments | segment	3
Impairment and restructuring charges, and acquisition-related costs	$ 226	$ 85	$ 290
Restructuring charges	118	57	184
Impairment charges	94	8	92
Acquisition costs	14	20	14
Other impairment charges			16
Lease termination costs	32		14
Restructuring costs	43	24	32
Acquisition-related transaction costs			14
Series of Individual Business Acquisitions
Impaired Long-Lived Assets Held and Used [Line Items]
Acquisition-related transaction costs	14	20	14
Hospital Operations
Impaired Long-Lived Assets Held and Used [Line Items]
Impairment charges	86		79
Ambulatory Care
Impaired Long-Lived Assets Held and Used [Line Items]
Impairment charges	6	5	12
Conifer
Impaired Long-Lived Assets Held and Used [Line Items]
Impairment charges	2	3	1
Employee Severance
Impaired Long-Lived Assets Held and Used [Line Items]
Restructuring charges	27	14	65
Global Business Center in Republic of Philippines
Impaired Long-Lived Assets Held and Used [Line Items]
Restructuring charges	16	$ 19	50
USPI Management Equity Plan
Impaired Long-Lived Assets Held and Used [Line Items]
Restructuring charges			23
Hospital Buildings and Medical Equipment | Hospital Operations
Impaired Long-Lived Assets Held and Used [Line Items]
Impairment charges	82		76
Buildings Subject To Impairment Charges
Impaired Long-Lived Assets Held and Used [Line Items]
Noncurrent assets	$ 167		$ 483

LEASES - Balance Sheet Componen

LEASES - Balance Sheet Components (Details) - USD ($) $ in Millions	Dec. 31, 2022	Dec. 31, 2021
Leases [Abstract]
Operating lease assets	$ 1,129	$ 1,002
Finance lease assets	303	333
Total leased assets	1,432	1,335
Operating lease liabilities, current	207	201
Operating lease liabilities, long-term	1,046	924
Total operating lease liabilities	1,253	1,125
Finance lease liabilities, current	99	106
Finance lease liabilities, long-term	165	176
Total finance lease liabilities	264	282
Total lease liabilities	$ 1,517	$ 1,407
Operating Lease, Right-of-Use Asset, Statement of Financial Position [Extensible List]	Investments and other assets	Investments and other assets
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
Operating Lease, Liability, Current, Statement of Financial Position [Extensible List]	Other current liabilities	Other current liabilities
Operating Lease, Liability, Noncurrent, Statement of Financial Position [Extensible List]	Other long-term liabilities	Other long-term liabilities
Finance Lease, Liability, Current, Statement of Financial Position [Extensible List]	Current portion of long-term debt	Current portion of long-term debt
Finance Lease, Liability, Noncurrent, Statement of Financial Position [Extensible List]	Long-term debt, net of current portion	Long-term debt, net of current portion

LEASES - Lease Costs (Details)

LEASES - Lease Costs (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Leases [Abstract]
Operating lease expense	$ 262	$ 241	$ 247
Finance lease expense:
Amortization of leased assets	58	71	86
Interest on lease liabilities	8	9	11
Total finance lease expense	66	80	97
Variable and short term-lease expense	150	171	156
Total lease expense	$ 478	$ 492	$ 500
Weighted-average remaining lease term (years), operating leases	8 years	7 years 6 months	7 years 10 months 24 days
Weighted-average remaining lease term (years), finance leases	5 years 6 months	5 years 8 months 12 days	5 years 8 months 12 days
Weighted-average discount rate, operating leases (percentage)	4.80%	5.10%	5.50%
Weighted-average discount rate, finance leases (percentage)	5.90%	5.40%	5.60%

LEASES - Supplemental Cash Flow

LEASES - Supplemental Cash Flow Information (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash outflows from operating leases	$ 250	$ 237	$ 239
Operating cash outflows from finance leases	14	12	15
Financing cash outflows from finance leases	118	140	154
Right-of-use assets obtained in exchange for lease obligations:
Operating leases	341	176	304
Finance leases	$ 97	$ 136	$ 98

LEASES - Schedule of Lease Matu

LEASES - Schedule of Lease Maturities (Details) - USD ($) $ in Millions	Dec. 31, 2022	Dec. 31, 2021
Operating Leases
2023	$ 254
2024	229
2025	198
2026	163
2027	139
Later years	540
Total lease payments	1,523
Less: Imputed interest	270
Total operating lease liabilities	1,253	$ 1,125
Less: Current obligations	207	201
Long-term lease obligations	1,046	924
Finance Leases
2023	110
2024	80
2025	39
2026	14
2027	7
Later years	75
Total lease payments	325
Less: Imputed interest	61
Total finance lease liabilities	264	282
Less: Current obligations	99	106
Long-term lease obligations	165	176
Total
2023	364
2024	309
2025	237
2026	177
2027	146
Later years	615
Total lease payments	1,848
Less: Imputed interest	331
Total lease liabilities	1,517	$ 1,407
Less: Current obligations	306
Long-term lease obligations	$ 1,211

LEASES - Narrative (Details)

LEASES - Narrative (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2022	Dec. 31, 2022	Dec. 31, 2021
Lessee, Lease, Description [Line Items]
Operating lease assets		$ 1,129	$ 1,002
Operating lease liability		$ 1,253	$ 1,125
Hospital Operations
Lessee, Lease, Description [Line Items]
Net proceeds from sale of buildings	$ 147
Gain on sale of properties	69
Operating lease assets	103
Operating lease liability	$ 103

LONG-TERM DEBT - Schedule of De

LONG-TERM DEBT - Schedule of Debt (Details) - USD ($) $ in Millions	Dec. 31, 2022	Jun. 15, 2022	Feb. 23, 2022	Dec. 31, 2021	Dec. 01, 2021	Sep. 10, 2021
LONG-TERM DEBT AND LEASE OBLIGATIONS
Finance leases, mortgages and other notes	$ 453			$ 443
Unamortized issue costs and note discounts	(131)			(151)
Long-term debt	15,079			15,646
Less: Current portion	145			135
Long-term debt, net of current portion	14,934			15,511
Senior Notes | 6.750% due 2023
LONG-TERM DEBT AND LEASE OBLIGATIONS
Carrying amount	$ 0			1,872
Interest rate, stated percentage	6.75%	6.75%
Senior Notes | 6.125% due 2028
LONG-TERM DEBT AND LEASE OBLIGATIONS
Carrying amount	$ 2,500			2,500
Interest rate, stated percentage	6.125%
Senior Notes | 6.875% due 2031
LONG-TERM DEBT AND LEASE OBLIGATIONS
Carrying amount	$ 362			362
Interest rate, stated percentage	6.875%
Senior Notes | 4.625% due July 2024
LONG-TERM DEBT AND LEASE OBLIGATIONS
Carrying amount	$ 756			770
Interest rate, stated percentage	4.625%					4.625%
Senior Notes | 4.625% due September 2024
LONG-TERM DEBT AND LEASE OBLIGATIONS
Carrying amount	$ 589			600
Interest rate, stated percentage	4.625%
Senior Notes | 7.500% due 2025
LONG-TERM DEBT AND LEASE OBLIGATIONS
Carrying amount	$ 0			700
Interest rate, stated percentage	7.50%		7.50%
Senior Notes | 4.875% due 2026
LONG-TERM DEBT AND LEASE OBLIGATIONS
Carrying amount	$ 2,100			2,100
Interest rate, stated percentage	4.875%
Senior Notes | 5.125% due 2027
LONG-TERM DEBT AND LEASE OBLIGATIONS
Carrying amount	$ 1,500			1,500
Interest rate, stated percentage	5.125%
Senior Notes | 4.625% due 2028
LONG-TERM DEBT AND LEASE OBLIGATIONS
Carrying amount	$ 600			600
Interest rate, stated percentage	4.625%
Senior Notes | 4.250% due 2029
LONG-TERM DEBT AND LEASE OBLIGATIONS
Carrying amount	$ 1,400			1,400
Interest rate, stated percentage	4.25%
Senior Notes | 4.375% due 2030
LONG-TERM DEBT AND LEASE OBLIGATIONS
Carrying amount	$ 1,450			1,450
Interest rate, stated percentage	4.375%				4.375%
Senior Notes | 6.125% due 2030
LONG-TERM DEBT AND LEASE OBLIGATIONS
Carrying amount	$ 2,000			0
Interest rate, stated percentage	6.125%	6.125%
Senior Notes | 6.250% due 2027
LONG-TERM DEBT AND LEASE OBLIGATIONS
Carrying amount	$ 1,500			$ 1,500
Interest rate, stated percentage	6.25%

LONG-TERM DEBT - Narrative (Det

LONG-TERM DEBT - Narrative (Details)				1 Months Ended	3 Months Ended					6 Months Ended	12 Months Ended
	Feb. 23, 2022 USD ($)	Sep. 10, 2021 USD ($)	Jun. 02, 2021 USD ($)	Apr. 30, 2020 USD ($)	Dec. 31, 2022 USD ($)	Mar. 31, 2022 USD ($)	Sep. 30, 2021 USD ($)	Jun. 30, 2021 USD ($)	Mar. 31, 2021 USD ($)	Jun. 30, 2022 USD ($)	Dec. 31, 2022 USD ($) day	Dec. 31, 2021 USD ($)	Dec. 31, 2020 USD ($)	Jun. 15, 2022 USD ($)	Dec. 01, 2021 USD ($)	Mar. 31, 2020 USD ($)
LONG-TERM DEBT AND LEASE OBLIGATIONS
Gain (loss) on extinguishment of debt											$ (109,000,000)	$ (74,000,000)	$ (316,000,000)
Senior Notes
LONG-TERM DEBT AND LEASE OBLIGATIONS
Redemption price percentage											100%
Repurchase obligation due to change of control percentage of principal											101%
Senior Notes | Minimum
LONG-TERM DEBT AND LEASE OBLIGATIONS
Asset value as a percentage of consolidated net tangible assets for properties to be defined as principal property (percentage)					5%						5%
Senior Notes | Maximum
LONG-TERM DEBT AND LEASE OBLIGATIONS
Secured debt ratio											4
Asset value as a percentage of consolidated net tangible assets for properties to be defined as principal property (percentage)					15%						15%
Senior Notes | 4.625% due July 2024
LONG-TERM DEBT AND LEASE OBLIGATIONS
Repurchased face amount		$ 1,100,000,000			$ 14,000,000						$ 14,000,000
Aggregate principal amount		$ 1,870,000,000
Interest rate, stated percentage		4.625%			4.625%						4.625%
Debt instrument payment		$ 1,113,000,000
Gain (loss) on extinguishment of debt					$ 1,000,000		$ (20,000,000)
Repayments of debt					13,000,000
Carrying amount					756,000,000						$ 756,000,000	770,000,000
Senior Notes | 4.625% due September 2024
LONG-TERM DEBT AND LEASE OBLIGATIONS
Repurchased face amount					11,000,000						11,000,000
Aggregate principal amount					$ 600,000,000						$ 600,000,000
Interest rate, stated percentage					4.625%						4.625%
Gain (loss) on extinguishment of debt					$ 1,000,000
Repayments of debt					11,000,000
Carrying amount					$ 589,000,000						$ 589,000,000	600,000,000
Senior Notes | 6.125% due 2030
LONG-TERM DEBT AND LEASE OBLIGATIONS
Aggregate principal amount														$ 2,000,000,000
Interest rate, stated percentage					6.125%						6.125%			6.125%
Carrying amount					$ 2,000,000,000						$ 2,000,000,000	0
Senior Notes | 6.750% due 2023
LONG-TERM DEBT AND LEASE OBLIGATIONS
Repurchased face amount										$ 124,000,000
Aggregate principal amount										1,748,000,000
Interest rate, stated percentage					6.75%						6.75%			6.75%
Debt instrument payment										1,933,000,000
Gain (loss) on extinguishment of debt										(71,000,000)
Debt retirement										$ 1,872,000,000
Carrying amount					$ 0						$ 0	1,872,000,000
Senior Notes | 7.500% due 2025
LONG-TERM DEBT AND LEASE OBLIGATIONS
Repurchased face amount	$ 700,000,000
Interest rate, stated percentage	7.50%				7.50%						7.50%
Debt instrument payment	$ 730,000,000
Gain (loss) on extinguishment of debt						$ (38,000,000)
Carrying amount					$ 0						$ 0	700,000,000
Senior Notes | 4.375% due 2030
LONG-TERM DEBT AND LEASE OBLIGATIONS
Aggregate principal amount															$ 1,450,000,000
Interest rate, stated percentage					4.375%						4.375%				4.375%
Carrying amount					$ 1,450,000,000						$ 1,450,000,000	$ 1,450,000,000
Senior Notes | 4.250% due 2029
LONG-TERM DEBT AND LEASE OBLIGATIONS
Aggregate principal amount			$ 1,400,000,000
Interest rate, stated percentage			4.25%
Senior Notes | 5.125% due 2025
LONG-TERM DEBT AND LEASE OBLIGATIONS
Repurchased face amount			$ 1,410,000,000
Interest rate, stated percentage			5.125%
Gain (loss) on extinguishment of debt								$ (31,000,000)
Repayments of secured debt			$ 1,428,000,000
Senior Notes | 7.500% due 2025
LONG-TERM DEBT AND LEASE OBLIGATIONS
Repurchased face amount									$ 478,000,000
Interest rate, stated percentage									7%
Debt instrument payment									$ 495,000,000
Gain (loss) on extinguishment of debt									$ (23,000,000)
Credit Agreement
LONG-TERM DEBT AND LEASE OBLIGATIONS
Incremental period				364 days
Credit Agreement | Letter of Credit Facility
LONG-TERM DEBT AND LEASE OBLIGATIONS
Line of credit facility, subfacility maximum available capacity					200,000,000						200,000,000
Standby letters of credit outstanding					1,000,000						1,000,000
Credit Agreement | Revolving Credit Facility
LONG-TERM DEBT AND LEASE OBLIGATIONS
Revolving credit facility, maximum borrowing capacity (up to)				$ 1,900,000,000	1,500,000,000	$ 1,500,000,000					1,500,000,000					$ 1,500,000,000
Carrying amount					0						0
Amount available for borrowing under revolving credit facility					1,500,000,000						1,500,000,000
Threshold limit of revolving credit facility					150,000,000						150,000,000
Threshold limit of unused borrowing availability under the revolving credit facility (less than)					150,000,000						$ 150,000,000
Threshold limit of unused borrowing availability under the revolving credit facility, number of consecutive days											3 days
Credit Agreement | Revolving Credit Facility | Minimum
LONG-TERM DEBT AND LEASE OBLIGATIONS
Unused commitment fee (percentage)											0.25%
Credit Agreement | Revolving Credit Facility | Maximum
LONG-TERM DEBT AND LEASE OBLIGATIONS
Unused commitment fee (percentage)											0.375%
Credit Agreement | Revolving Credit Facility | Base rate | Minimum
LONG-TERM DEBT AND LEASE OBLIGATIONS
Percentage margin on variable rate (percentage)											0.25%
Credit Agreement | Revolving Credit Facility | Base rate | Maximum
LONG-TERM DEBT AND LEASE OBLIGATIONS
Percentage margin on variable rate (percentage)											0.75%
Credit Agreement | Revolving Credit Facility | Secured Overnight Financing Rate (SOFR) Overnight Index Swap Rate
LONG-TERM DEBT AND LEASE OBLIGATIONS
Basis spread on credit spread											0.10%
Credit Agreement | Revolving Credit Facility | Secured Overnight Financing Rate (SOFR) Overnight Index Swap Rate | Minimum
LONG-TERM DEBT AND LEASE OBLIGATIONS
Percentage margin on variable rate (percentage)											1.25%
Credit Agreement | Revolving Credit Facility | Secured Overnight Financing Rate (SOFR) Overnight Index Swap Rate | Maximum
LONG-TERM DEBT AND LEASE OBLIGATIONS
Percentage margin on variable rate (percentage)											1.75%
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						$ 200,000,000
Standby letters of credit outstanding					$ 116,000,000						$ 116,000,000
Secured debt to EBITDA ratio											3
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						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
Letter of Credit Facility | Letter of Credit Facility | Base rate
LONG-TERM DEBT AND LEASE OBLIGATIONS
Percentage margin on variable rate (percentage)											0.50%

LONG-TERM DEBT - Future Maturit

LONG-TERM DEBT - Future Maturities (Details) $ in Millions	Dec. 31, 2022 USD ($)
Long-term debt, including finance lease obligations
Total	$ 15,210
2023	145
2024	1,463
2025	77
2026	2,143
2027	3,012
Later Years	$ 8,370

GUARANTEES (Details)

GUARANTEES (Details) $ in Millions	12 Months Ended
	Dec. 31, 2022 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	$ 164
Income and Revenue Collection Guarantee | Other current liabilities
GUARANTEES
Liability for guarantees	143
Guaranteed Investees of Third Parties
GUARANTEES
Maximum potential amount of future payments under guarantees	102
Guaranteed Investees of Third Parties | Other current liabilities
GUARANTEES
Guarantee obligations for consolidated subsidiaries	$ 25

EMPLOYEE BENEFIT PLANS - Share-

EMPLOYEE BENEFIT PLANS - Share-based Compensation Plans (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation costs, pretax	$ 56,000,000	$ 56,000,000	$ 44,000,000
2019 Stock Incentive Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares available for issuance under the plan (in shares)	9,500,000
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%
Stock-based compensation costs, pretax	$ 0	1,000,000	2,000,000
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	$ 45,000,000	$ 42,000,000	$ 30,000,000
Restricted Stock Units | Minimum | Performance-based vesting
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting percentage	0%		0%
Restricted Stock Units | Maximum | Performance-based vesting
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting percentage	200%		200%
Performance Based Restricted Stock Unit | Minimum | Performance-based vesting
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting percentage	0%
Performance Based Restricted Stock Unit | Maximum | Performance-based vesting
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting percentage	200%

EMPLOYEE BENEFIT PLANS - Stock

EMPLOYEE BENEFIT PLANS - Stock Options (Details) - USD ($) $ / shares in Units, $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Wtd. Avg Remaining Life
Granted (in shares)	0	0	0
Stock Options
Number of Options
Outstanding at the beginning of the period (in shares)	520,998	912,531	1,960,992
Exercised (in shares)	(60,051)	(391,533)	(987,471)
Forfeited/Expired (in shares)			(60,990)
Outstanding at the end of the period (in shares)	460,947	520,998	912,531
Wtd. Avg. Exercise Price Per Share
Outstanding at the beginning of the period (in dollars per share)	$ 23.90	$ 22.51	$ 20.24
Exercised (in dollars per share)	28.26	20.66	17.96
Forfeited/Expired (in dollars per share)			23.28
Outstanding at the end of the period (in dollars per share)	$ 23.33	$ 23.90	$ 22.51
Aggregate Intrinsic Value
Outstanding at the end of the period	$ 12
Wtd. Avg Remaining Life
Outstanding at the end of the period	5 years 1 month 6 days
Aggregate intrinsic value of awards exercised	$ 4	$ 15	$ 15

EMPLOYEE BENEFIT PLANS - Range

EMPLOYEE BENEFIT PLANS - Range of Exercise Prices (Details) - Stock Options	12 Months Ended
	Dec. 31, 2022 $ / shares shares
Options Outstanding and Exercisable
Number of options outstanding (in shares) | shares	460,947
Weighted average remaining contractual life	5 years 1 month 6 days
Weighted average exercise price (in dollars per share)	$ 23.33
$18.99 to $20.609
Options Outstanding and Exercisable
Number of options outstanding (in shares) | shares	293,796
Weighted average remaining contractual life	4 years 7 months 6 days
Weighted average exercise price (in dollars per share)	$ 19.75
$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	167,151
Weighted average remaining contractual life	6 years
Weighted average exercise price (in dollars per share)	$ 29.62
$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

EMPLOYEE BENEFIT PLANS - Employ

EMPLOYEE BENEFIT PLANS - Employee Options (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation costs	$ 56,000,000	$ 56,000,000	$ 44,000,000
Stock Options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share price (in dollars per share)	$ 48.79
Stock-based compensation costs	$ 0	$ 1,000,000	$ 2,000,000
Stock Options | Current Employees
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share based payment award options outstanding percentage	42.30%
Stock Options | Former Employees
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share based payment award options outstanding percentage	57.70%

EMPLOYEE BENEFIT PLANS - Restri

EMPLOYEE BENEFIT PLANS - Restricted Stock Units (Details) $ / shares in Units, $ in Millions	1 Months Ended		12 Months Ended
	Nov. 30, 2022 shares	May 31, 2020 shares	Dec. 31, 2022 USD ($) quarter $ / shares shares	Dec. 31, 2021 USD ($) quarter $ / shares shares	Dec. 31, 2020 USD ($) quarter $ / shares shares
Other Disclosures
Stock-based compensation costs, pretax | $			$ 56	$ 56	$ 44
Performance Based Restricted Stock Unit
Restricted Stock Units
Granted (in shares)			53,716
Other Disclosures
Awards (in shares)			53,716
Restricted Stock Units
Restricted Stock Units
Unvested at the beginning of the period (in shares)			2,171,202	2,095,206	1,463,499
Granted (in shares)			641,205	900,018	1,767,730
Vested (in shares)			(1,187,384)	(765,814)	(825,727)
Forfeited (in shares)			(104,605)	(58,208)	(310,296)
Unvested at the end of the period (in shares)			1,520,418	2,171,202	2,095,206
Wtd. Avg. Grant Date Fair Value Per Unit
Unvested at the beginning of the period (in dollars per share) | $ / shares			$ 40.51	$ 25.87	$ 25.08
Granted (in dollars per share) | $ / shares			80.79	58.61	27.72
Vested (in dollars per share) | $ / shares			37.18	30.51	25.66
Forfeited (in dollars per share) | $ / shares			53.58	37.60	32.09
Unvested at the end of the period (in dollars per share) | $ / shares			$ 66.36	$ 40.51	$ 25.87
Other Disclosures
Awards (in shares)			641,205	900,018	1,767,730
Vesting period			3 years
Vesting percentage			33.33%
Stock-based compensation costs, pretax | $			$ 45	$ 42	$ 30
Unrecognized compensation costs | $			$ 33
Period for recognition of unrecognized compensation costs			1 year 9 months 18 days
Non Executive Chairman | Restricted Stock Units
Restricted Stock Units
Granted (in shares)	7,325
Other Disclosures
Awards (in shares)	7,325
Non Employee Directors | Restricted Stock Units
Restricted Stock Units
Granted (in shares)		36,681	35,482	39,738	103,434
Other Disclosures
Awards (in shares)		36,681	35,482	39,738	103,434
Time Based Vesting, Three Year Period from Grant Date | Restricted Stock Units
Restricted Stock Units
Granted (in shares)			237,381	263,180	607,198
Other Disclosures
Awards (in shares)			237,381	263,180	607,198
Vesting period			3 years	3 years	3 years
Time Based Vesting, Four Year From Grant Date | Restricted Stock Units
Restricted Stock Units
Granted (in shares)			9,215		104,167
Other Disclosures
Awards (in shares)			9,215		104,167
Vesting period			4 years		4 years
Time Based Vesting, Settled on Second Anniversary | Restricted Stock Units
Restricted Stock Units
Granted (in shares)			4,608
Other Disclosures
Awards (in shares)			4,608
Time Based Vesting, Evenly On The Third And Fourth Anniversary | Restricted Stock Units
Restricted Stock Units
Granted (in shares)			6,170
Other Disclosures
Awards (in shares)			6,170
Performance Based Vesting Over A Three Year Period | Performance Based Restricted Stock Unit
Restricted Stock Units
Granted (in shares)			287,308
Other Disclosures
Awards (in shares)			287,308
Performance Based Vesting Over A Three Year Period | Restricted Stock Units
Restricted Stock Units
Granted (in shares)				244,259	499,285
Other Disclosures
Awards (in shares)				244,259	499,285
Performance-based vesting | Restricted Stock Units
Restricted Stock Units
Granted (in shares)			297,600	298,492	579,413
Other Disclosures
Awards (in shares)			297,600	298,492	579,413
Performance-based vesting | Minimum | Performance Based Restricted Stock Unit
Other Disclosures
Vesting percentage			0%
Performance-based vesting | Minimum | Restricted Stock Units
Other Disclosures
Vesting percentage			0%		0%
Performance-based vesting | Maximum | Performance Based Restricted Stock Unit
Other Disclosures
Vesting percentage			200%
Performance-based vesting | Maximum | Restricted Stock Units
Other Disclosures
Vesting percentage			200%		200%
Time-vesting | Restricted Stock Units
Restricted Stock Units
Granted (in shares)				561,788	1,084,883
Other Disclosures
Awards (in shares)				561,788	1,084,883
Time-vesting | Director | Restricted Stock Units
Restricted Stock Units
Granted (in shares)				1,372
Other Disclosures
Awards (in shares)				1,372
Time-vesting | Director | Additional Prorated Restricted Stock Units
Restricted Stock Units
Granted (in shares)				1,685
Other Disclosures
Awards (in shares)				1,685
Eight Quarter Vesting Period | Restricted Stock Units
Restricted Stock Units
Granted (in shares)				189,215
Other Disclosures
Awards (in shares)				189,215
Award vesting period, number of quarterly periods | quarter				8
Eleven Quarter Vesting Period | Restricted Stock Units
Restricted Stock Units
Granted (in shares)			53,716		359,713
Other Disclosures
Awards (in shares)			53,716		359,713
Award vesting period, number of quarterly periods | quarter			11		11
Time Based Vesting, Settled On Fourth Anniversary | Restricted Stock Units
Restricted Stock Units
Granted (in shares)				53,341
Other Disclosures
Awards (in shares)				53,341
Time Based Vesting, Settled On Third Anniversary | Restricted Stock Units
Restricted Stock Units
Granted (in shares)				33,351	13,805
Other Disclosures
Awards (in shares)				33,351	13,805
Time Based Vesting, One Year From Grant Date | Restricted Stock Units
Restricted Stock Units
Granted (in shares)				14,192
Other Disclosures
Awards (in shares)				14,192
Time Based Vesting On Fourth Anniversary | Senior Officer | Restricted Stock Units
Restricted Stock Units
Granted (in shares)				8,509
Other Disclosures
Awards (in shares)				8,509
Performance Based Vesting On Fourth Anniversary | Restricted Stock Units
Restricted Stock Units
Granted (in shares)				53,341	80,128
Other Disclosures
Awards (in shares)				53,341	80,128
Performance Based Vesting And Settled Immediately | Restricted Stock Units
Restricted Stock Units
Granted (in shares)				892
Other Disclosures
Awards (in shares)				892

EMPLOYEE BENEFIT PLANS - Valuat

EMPLOYEE BENEFIT PLANS - Valuation of Restricted Stock Units (Details) - Restricted Stock Units	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected volatility, minimum	39.60%	65.20%
Expected volatility , maximum	68.10%	79.30%
Expected volatility			54.70%
Risk-free interest rate, minimum	1%	0.10%
Risk-free interest rate, maximum	1.70%	0.60%
Risk-free interest rate			1.20%

EMPLOYEE BENEFIT PLANS - USPI M

EMPLOYEE BENEFIT PLANS - USPI Management Equity Plan (Details) - USD ($) $ / shares in Units, $ in Millions	1 Months Ended	12 Months Ended
	Feb. 29, 2020	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2015
Wtd. Avg. Grant Date Fair Value Per Unit
Payments to noncontrolling interest		$ 100	$ 27	$ 39
Stock-based compensation costs, pretax		$ 56	$ 56	$ 44
Restricted Stock Units
Employee Stock Ownership Plan (ESOP) Disclosures [Line Items]
Vesting period		3 years
Contractual right to receive shares of common stock for a stock based award (in shares)		1
Restricted Stock Units
Unvested at the beginning of the period (in shares)		2,171,202	2,095,206	1,463,499
Granted (in shares)		641,205	900,018	1,767,730
Vested (in shares)		(1,187,384)	(765,814)	(825,727)
Forfeited (in shares)		(104,605)	(58,208)	(310,296)
Unvested at the end of the period (in shares)		1,520,418	2,171,202	2,095,206
Wtd. Avg. Grant Date Fair Value Per Unit
Unvested at the beginning of the period (in dollars per share)		$ 40.51	$ 25.87	$ 25.08
Granted (in dollars per share)		80.79	58.61	27.72
Vested (in dollars per share)		37.18	30.51	25.66
Forfeited (in dollars per share)		53.58	37.60	32.09
Unvested at the end of the period (in dollars per share)		$ 66.36	$ 40.51	$ 25.87
Vesting percentage		33.33%
Stock-based compensation costs, pretax		$ 45	$ 42	$ 30
2015 USPI Management Equity Plan | Nonqualified Plan
Employee Stock Ownership Plan (ESOP) Disclosures [Line Items]
Vesting period, days to be exercised before termination					90 days
2015 USPI Management Equity Plan | Equity Option | Nonqualified Plan
Employee Stock Ownership Plan (ESOP) Disclosures [Line Items]
Expected payment for vested securities and termination of plan	$ 35
2015 USPI Management Equity Plan | Equity Option | Tranche One | Nonqualified Plan
Wtd. Avg. Grant Date Fair Value Per Unit
Vesting percentage		50%
2015 USPI Management Equity Plan | Equity Option | Tranche Two | Nonqualified Plan
Wtd. Avg. Grant Date Fair Value Per Unit
Vesting percentage		50%
2015 USPI Management Equity Plan | Minimum | Equity Option | Nonqualified Plan
Employee Stock Ownership Plan (ESOP) Disclosures [Line Items]
Percent of common stock allocated to plan					10%
Vesting period					3 years
2015 USPI Management Equity Plan | Maximum | Equity Option | Nonqualified Plan
Employee Stock Ownership Plan (ESOP) Disclosures [Line Items]
Vesting period					4 years
2020 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
USPI Management Equity Plan
Restricted Stock Units
Unvested at the beginning of the period (in shares)		1,494,882	2,025,056
Granted (in shares)			76,990	2,556,353
Vested (in shares)		(369,691)	(388,588)
Forfeited (in shares)		(202,351)	(218,576)	(531,297)
Unvested at the end of the period (in shares)		922,840	1,494,882	2,025,056
Wtd. Avg. Grant Date Fair Value Per Unit
Unvested at the beginning of the period (in dollars per share)		$ 34.13	$ 34.13
Granted (in dollars per share)			34.13	$ 34.13
Vested (in dollars per share)		34.13	34.13
Forfeited (in dollars per share)		34.13	34.13	34.13
Unvested at the end of the period (in dollars per share)		$ 34.13	$ 34.13	$ 34.13
Noncontrolling interest purchased during period through issuance of equity (in shares)				0
USPI Management Equity Plan | United Surgical Partners International
Wtd. Avg. Grant Date Fair Value Per Unit
Payments to noncontrolling interest		$ 11	$ 9
USPI Management Equity Plan | Restricted Stock Units
Restricted Stock Units
Granted (in shares)		0	76,990	2,556,333
Wtd. Avg. Grant Date Fair Value Per Unit
Vested and expected to vest at the end of the period (in shares)		922,840
USPI Management Equity Plan | Restricted Stock Units | Nonqualified Plan
Wtd. Avg. Grant Date Fair Value Per Unit
Stock-based compensation costs, pretax		$ 11	$ 13	$ 12
USPI Management Equity Plan | Restricted Stock Units | Tranche One
Wtd. Avg. Grant Date Fair Value Per Unit
Vesting percentage			20%	20%
USPI Management Equity Plan | Restricted Stock Units | Tranche Two
Wtd. Avg. Grant Date Fair Value Per Unit
Vesting percentage			20%	20%
USPI Management Equity Plan | Restricted Stock Units | Tranche Three
Wtd. Avg. Grant Date Fair Value Per Unit
Vesting percentage			60%	20%
USPI Management Equity Plan | Restricted Stock Units | Tranche Four
Wtd. Avg. Grant Date Fair Value Per Unit
Vesting percentage				40%
USPI Management Equity Plan | Nonvoting Common Stock
Wtd. Avg. Grant Date Fair Value Per Unit
Outstanding vested shares eligible to be sold (in shares)		98,374

EMPLOYEE BENEFIT PLANS - Empl_2

EMPLOYEE BENEFIT PLANS - Employee Stock Purchase Plan (Details) - Employee Stock Purchase Plan - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares authorized to be issued under the plan (in shares)	4,070,363
Shares available for issuance under the plan (in shares)	2,600,000
Percentage of closing price at which shares are purchased by participant	95%
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)	98,498	89,865	254,767
Weighted average price (in dollars per share)	$ 54.19	$ 63.01	$ 19.97
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%
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%

EMPLOYEE BENEFIT PLANS - Empl_3

EMPLOYEE BENEFIT PLANS - Employee Retirement Plans (Details)	12 Months Ended
	Dec. 31, 2022 USD ($) plan	Dec. 31, 2021 USD ($)	Dec. 31, 2020 USD ($)
Employee Retirement Plans
Contribution expense	$ 86,000,000	$ 98,000,000	$ 119,000,000
Projected benefit obligations
Beginning obligations	(1,313,000,000)	(1,429,000,000)
Interest cost	(37,000,000)	(36,000,000)	(47,000,000)
Actuarial gain	265,000,000	42,000,000
Benefits paid	83,000,000	110,000,000
Ending obligations	(1,002,000,000)	(1,313,000,000)	(1,429,000,000)
Fair value of plans assets
Beginning plan assets	867,000,000	869,000,000
Gain (loss) on plan assets	(161,000,000)	62,000,000
Employer contribution	2,000,000	22,000,000
Benefits paid	(60,000,000)	(86,000,000)
Ending plan assets	648,000,000	867,000,000	869,000,000
Funded status of plans	(354,000,000)	(446,000,000)
Accumulated benefit obligation	1,002,000,000	1,311,000,000
Amounts recognized in the Consolidated Balance Sheets consist of:
Other current liability	(23,000,000)	(25,000,000)
Other long-term liability	(331,000,000)	(421,000,000)
Accumulated other comprehensive loss	222,000,000	294,000,000
Components of net periodic benefit costs
Interest costs	37,000,000	36,000,000	47,000,000
Expected return on plan assets	(42,000,000)	(53,000,000)	(48,000,000)
Amortization of net actuarial loss	9,000,000	11,000,000	9,000,000
Net periodic benefit cost (income)	$ 4,000,000	$ (6,000,000)	$ 8,000,000
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)	$ 72,000,000	$ 61,000,000	$ (32,000,000)
Net actuarial losses	63,000,000	50,000,000	(41,000,000)
Amortization of net actuarial loss	(9,000,000)	(11,000,000)	(9,000,000)
Cumulative net actuarial losses	222,000,000	294,000,000	355,000,000
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%	3%
Compensation increase rate	3%	3%
Net Periodic Benefit Costs Assumptions:
Discount rate	3%	2.75%	3.50%
Compensation increase rate	3%	3%	3%
Pension Plan
Fair value of plans assets
Beginning plan assets	$ 867,000,000
Ending plan assets	$ 648,000,000	$ 867,000,000
Accumulated Benefit Obligations Assumptions
Discount rate	5.51%	2.89%
Net Periodic Benefit Costs Assumptions:
Discount rate	2.89%	2.53%	3.60%
Long-term rate of return on assets	5%	6.25%	6.25%

EMPLOYEE BENEFIT PLANS - Asset

EMPLOYEE BENEFIT PLANS - Asset Allocations (Details) - Pension Plan	Dec. 31, 2022
Cash and cash equivalents
Weighted-average asset allocations by asset category
Target	0%
Actual	1%
Equity securities
Weighted-average asset allocations by asset category
Target	20%
Actual	14%
Debt securities
Weighted-average asset allocations by asset category
Target	73%
Actual	70%
Alternative investments
Weighted-average asset allocations by asset category
Target	7%
Actual	15%

EMPLOYEE BENEFIT PLANS - Fair V

EMPLOYEE BENEFIT PLANS - Fair Value of Assets and Future Benefit Payments (Details) - USD ($) $ in Millions	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Employee Retirement Plans
Fair value of DMC Pension Plan assets	$ 648	$ 867	$ 869
SERP and DMC Pension Plan
Total	822
2023	85
2024	85
2025	85
2026	85
2027	84
Five Years Thereafter	398
Amounts recognized in the Consolidated Balance Sheets consist of:
Benefit plan obligations	(354)	(446)
Other current liability	23	25
Defined benefit plan obligations	331	421
Expected contribution to the plan for 2023	23
Pension Plan
Employee Retirement Plans
Fair value of DMC Pension Plan assets	648	867
Pension Plan | Cash and cash equivalents
Employee Retirement Plans
Fair value of DMC Pension Plan assets	7	11
Pension Plan | Equity securities
Employee Retirement Plans
Fair value of DMC Pension Plan assets	89	242
Pension Plan | U.S. government obligations
Employee Retirement Plans
Fair value of DMC Pension Plan assets	200	67
Pension Plan | Corporate debt securities
Employee Retirement Plans
Fair value of DMC Pension Plan assets	249	448
Pension Plan | Private equity securities
Employee Retirement Plans
Fair value of DMC Pension Plan assets	78	57
Pension Plan | Real estate securities
Employee Retirement Plans
Fair value of DMC Pension Plan assets		16
Pension Plan | Hedge funds
Employee Retirement Plans
Fair value of DMC Pension Plan assets	25	26
Pension Plan | Level 1
Employee Retirement Plans
Fair value of DMC Pension Plan assets	545	784
Pension Plan | Level 1 | Cash and cash equivalents
Employee Retirement Plans
Fair value of DMC Pension Plan assets	7	11
Pension Plan | Level 1 | Equity securities
Employee Retirement Plans
Fair value of DMC Pension Plan assets	89	242
Pension Plan | Level 1 | U.S. government obligations
Employee Retirement Plans
Fair value of DMC Pension Plan assets	200	67
Pension Plan | Level 1 | Corporate debt securities
Employee Retirement Plans
Fair value of DMC Pension Plan assets	249	448
Pension Plan | Level 1 | Private equity securities
Employee Retirement Plans
Fair value of DMC Pension Plan assets	0	0
Pension Plan | Level 1 | Real estate securities
Employee Retirement Plans
Fair value of DMC Pension Plan assets		16
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 | U.S. government obligations
Employee Retirement Plans
Fair value of DMC Pension Plan assets	0	0
Pension Plan | Level 2 | Corporate debt securities
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 | Real estate securities
Employee Retirement Plans
Fair value of DMC Pension Plan assets		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	103	83
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 | U.S. government obligations
Employee Retirement Plans
Fair value of DMC Pension Plan assets	0	0
Pension Plan | Level 3 | Corporate debt securities
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	78	57
Pension Plan | Level 3 | Real estate securities
Employee Retirement Plans
Fair value of DMC Pension Plan assets		0
Pension Plan | Level 3 | Hedge funds
Employee Retirement Plans
Fair value of DMC Pension Plan assets	$ 25	$ 26

PROPERTY AND EQUIPMENT - Compon

PROPERTY AND EQUIPMENT - Components (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Components of property and equipment
Finance lease assets	$ 413	$ 479
Total property, plant and equipment, gross	12,663	12,387
Accumulated depreciation and amortization	(6,201)	(5,960)
Net property and equipment	6,462	6,427
Depreciation	669	667	$ 685
Land
Components of property and equipment
Property plant and equipment gross	661	635
Buildings and improvements
Components of property and equipment
Property plant and equipment gross	6,646	6,652
Construction in progress
Components of property and equipment
Property plant and equipment gross	195	166
Equipment
Components of property and equipment
Property plant and equipment gross	$ 4,748	$ 4,455

GOODWILL AND OTHER INTANGIBLE_3

GOODWILL AND OTHER INTANGIBLE ASSETS - Goodwill (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Changes in the carrying amount of goodwill
Goodwill, Beginning Balance	$ 9,261,000,000
Goodwill at end of period	10,123,000,000	$ 9,261,000,000
Hospital Operations
Changes in the carrying amount of goodwill
Goodwill, gross, at beginning of period	5,238,000,000	5,375,000,000
Accumulated impairment losses	(2,430,000,000)	(2,430,000,000)
Goodwill, Beginning Balance	2,808,000,000	2,945,000,000
Goodwill transferred	0	41,000,000
Goodwill related to assets held for sale and disposed	(3,000,000)	(178,000,000)
Goodwill acquired during the year and purchase price allocation adjustments	1,000,000	0
Goodwill, gross, at end of period	5,236,000,000	5,238,000,000
Accumulated impairment losses	(2,430,000,000)	(2,430,000,000)
Goodwill at end of period	2,806,000,000	2,808,000,000
Accumulated impairment losses	2,430,000,000	2,430,000,000
Ambulatory Care
Changes in the carrying amount of goodwill
Accumulated impairment losses	0
Goodwill, Beginning Balance	5,848,000,000	5,258,000,000
Goodwill transferred	0	(41,000,000)
Goodwill related to assets held for sale and disposed	(2,000,000)	(33,000,000)
Goodwill acquired during the year and purchase price allocation adjustments	866,000,000	664,000,000
Accumulated impairment losses	0	0
Goodwill at end of period	6,712,000,000	5,848,000,000
Accumulated impairment losses	0	0
Conifer
Changes in the carrying amount of goodwill
Accumulated impairment losses	0
Goodwill, Beginning Balance	605,000,000	605,000,000
Accumulated impairment losses	0	0
Goodwill at end of period	605,000,000	605,000,000
Accumulated impairment losses	$ 0	$ 0

GOODWILL AND OTHER INTANGIBLE_4

GOODWILL AND OTHER INTANGIBLE ASSETS - Other Intangible Assets (Details) - USD ($) $ in Millions	Dec. 31, 2022	Dec. 31, 2021
Finite-Lived Intangible Assets, Net [Abstract]
Gross Carrying Amount	$ 2,138	$ 2,160
Accumulated Amortization	(1,428)	(1,374)
Total	710	786
Intangible Assets, Net (Excluding Goodwill) [Abstract]
Total other intangible assets with indefinite lives	714	711
Gross Carrying Amount	2,852	2,871
Net Book Value	1,424	1,497
Trade names
Intangible Assets, Net (Excluding Goodwill) [Abstract]
Total other intangible assets with indefinite lives	105	102
Contracts
Intangible Assets, Net (Excluding Goodwill) [Abstract]
Total other intangible assets with indefinite lives	603	602
Other Intangible Assets
Intangible Assets, Net (Excluding Goodwill) [Abstract]
Total other intangible assets with indefinite lives	6	7
Capitalized software costs
Finite-Lived Intangible Assets, Net [Abstract]
Gross Carrying Amount	1,751	1,770
Accumulated Amortization	(1,206)	(1,165)
Total	545	605
Contracts
Finite-Lived Intangible Assets, Net [Abstract]
Gross Carrying Amount	295	295
Accumulated Amortization	(146)	(128)
Total	149	167
Other Intangible Assets
Finite-Lived Intangible Assets, Net [Abstract]
Gross Carrying Amount	92	95
Accumulated Amortization	(76)	(81)
Total	$ 16	$ 14

GOODWILL AND OTHER INTANGIBLE_5

GOODWILL AND OTHER INTANGIBLE ASSETS - Amortization (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Estimated future amortization of intangibles with finite useful lives
Total	$ 710	$ 786
2023	141
2024	117
2025	98
2026	81
2027	64
Later Years	209
Amortization expense	$ 172	$ 188	$ 172

OTHER ASSETS - Schedule of Othe

OTHER ASSETS - Schedule of Other Current Assets (Details) - USD ($) $ in Millions	Dec. 31, 2022	Dec. 31, 2021
Accounts receivable and allowance for doubtful accounts
Prepaid expenses	$ 400	$ 252
Contract assets	200	199
California provider fee program receivables	2,943	2,770
Receivables from other government programs	187	257
Guarantees	143	104
Non-patient receivables	390	321
Other	88	54
Other current assets	1,775	1,557
California's Provider Fee Program
Accounts receivable and allowance for doubtful accounts
California provider fee program receivables	$ 367	$ 370

OTHER ASSETS - Schedule of Inve

OTHER ASSETS - Schedule of Investments and Other Assets (Details) - USD ($) $ in Millions	Dec. 31, 2022	Dec. 31, 2021
Investments and other assets
Marketable securities	$ 30	$ 9
Equity Method Investments	1,599	1,806
Total investments	1,629	1,815
Cash surrender value of life insurance policies	37	47
Deposits Assets, Noncurrent	56	57
California provider fee program receivables	197	213
Operating lease assets	1,129	1,002
Other long-term receivables and other assets	99	120
Investments and other assets	$ 3,147	$ 3,254

ACCUMULATED OTHER COMPREHENSI_3

ACCUMULATED OTHER COMPREHENSIVE LOSS (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Accumulated Other Comprehensive Income (Loss) [Line Items]
Accumulated other comprehensive loss	$ 1,142	$ 1,028
Tax benefit (expense) allocated to adjustments for defined benefit plans	(18)	(14)
Unrealized gain on investments	(1)
Adjustments for defined benefit plans
Accumulated Other Comprehensive Income (Loss) [Line Items]
Accumulated other comprehensive loss	(178)	(232)
Foreign currency translation adjustments and other
Accumulated Other Comprehensive Income (Loss) [Line Items]
Accumulated other comprehensive loss	0	(1)
Unrealized gains on investments
Accumulated Other Comprehensive Income (Loss) [Line Items]
Accumulated other comprehensive loss	(3)	0
Accumulated Other Comprehensive Loss
Accumulated Other Comprehensive Income (Loss) [Line Items]
Accumulated other comprehensive loss	$ (181)	$ (233)

NET OPERATING REVENUES - Net Op

NET OPERATING REVENUES - Net Operating Revenue By Source (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disaggregation of Revenue [Line Items]
Net operating revenues	$ 19,174	$ 19,485	$ 17,640
Ambulatory Care
Disaggregation of Revenue [Line Items]
Net operating revenues	3,248	2,718	2,072
Conifer
Disaggregation of Revenue [Line Items]
Net operating revenues	1,316	1,267	1,306
Operating Segments | Hospital Operations
Disaggregation of Revenue [Line Items]
Net operating revenues	15,061	15,982	14,790
Operating Segments | Hospital Operations | Total | Acute Care Hospitals And Related Outpatient Facilities
Disaggregation of Revenue [Line Items]
Net operating revenues	13,847	14,759	13,618
Operating Segments | Hospital Operations | Medicare | Acute Care Hospitals And Related Outpatient Facilities
Disaggregation of Revenue [Line Items]
Net operating revenues	2,369	2,615	2,695
Operating Segments | Hospital Operations | Medicaid | Acute Care Hospitals And Related Outpatient Facilities
Disaggregation of Revenue [Line Items]
Net operating revenues	946	1,254	1,081
Operating Segments | Hospital Operations | Managed care | Acute Care Hospitals And Related Outpatient Facilities
Disaggregation of Revenue [Line Items]
Net operating revenues	9,730	9,985	9,022
Operating Segments | Hospital Operations | Uninsured | Acute Care Hospitals And Related Outpatient Facilities
Disaggregation of Revenue [Line Items]
Net operating revenues	141	199	162
Operating Segments | Hospital Operations | Indemnity and other | Acute Care Hospitals And Related Outpatient Facilities
Disaggregation of Revenue [Line Items]
Net operating revenues	661	706	658
Operating Segments | Hospital Operations | Other Revenues
Disaggregation of Revenue [Line Items]
Net operating revenues	1,214	1,223	1,172
Operating Segments | Ambulatory Care
Disaggregation of Revenue [Line Items]
Net operating revenues	3,248	2,718	2,072
Operating Segments | Conifer
Disaggregation of Revenue [Line Items]
Net operating revenues	1,316	1,267	1,306
Inter-segment eliminations
Disaggregation of Revenue [Line Items]
Net operating revenues	$ (451)	$ (482)	$ (528)

NET OPERATING REVENUES - Narrat

NET OPERATING REVENUES - Narrative (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disaggregation of Revenue [Line Items]
Net operating revenues	$ 19,174	$ 19,485	$ 17,640
Revision of Prior Period, Adjustment
Disaggregation of Revenue [Line Items]
Net operating revenues	$ 10	$ 26	$ 6

NET OPERATING REVENUES - Net _2

NET OPERATING REVENUES - Net Operating Revenue Composition, Ambulatory Segment (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disaggregation of Revenue [Line Items]
Net operating revenues	$ 19,174	$ 19,485	$ 17,640
Ambulatory Care
Disaggregation of Revenue [Line Items]
Net operating revenues	3,248	2,718	2,072
Net patient service revenues | Ambulatory Care
Disaggregation of Revenue [Line Items]
Net operating revenues	3,115	2,604	1,960
Management fees | Ambulatory Care
Disaggregation of Revenue [Line Items]
Net operating revenues	110	86	86
Revenue from other sources | Ambulatory Care
Disaggregation of Revenue [Line Items]
Net operating revenues	$ 23	$ 28	$ 26

NET OPERATING REVENUES - Net _3

NET OPERATING REVENUES - Net Operating Revenue Composition, Conifer Segment (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disaggregation of Revenue [Line Items]
Net operating revenues	$ 19,174	$ 19,485	$ 17,640
Conifer
Disaggregation of Revenue [Line Items]
Net operating revenues	1,316	1,267	1,306
Tenet | Conifer | Health Care - Client Contracts - Revenue Cycle Services
Disaggregation of Revenue [Line Items]
Net operating revenues	439	467	514
Tenet | Conifer | Health Care - Client Contracts - Other Services
Disaggregation of Revenue [Line Items]
Net operating revenues	12	15	14
Other Customers | Conifer | Health Care - Client Contracts - Revenue Cycle Services
Disaggregation of Revenue [Line Items]
Net operating revenues	786	705	700
Other Customers | Conifer | Health Care - Client Contracts - Other Services
Disaggregation of Revenue [Line Items]
Net operating revenues	$ 79	$ 80	$ 78

NET OPERATING REVENUES - Perfor

NET OPERATING REVENUES - Performance Obligation (Details) - Conifer $ in Millions	Dec. 31, 2022 USD ($)
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Revenue, remaining performance obligation, amount	$ 5,729
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2023-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Revenue, remaining performance obligation, amount	$ 642
Revenue, remaining performance obligation, expected timing of satisfaction, period	1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2024-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Revenue, remaining performance obligation, amount	$ 565
Revenue, remaining performance obligation, expected timing of satisfaction, period	1 year
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	$ 565
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	$ 565
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	$ 565
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	$ 2,827
Revenue, remaining performance obligation, expected timing of satisfaction, period

INSURANCE - Property Insurance

INSURANCE - Property Insurance (Details) - USD ($) $ in Millions	9 Months Ended	12 Months Ended
	Dec. 31, 2022	Mar. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Insurance coverage
Cybersecurity incident, pre-tax effect	$ 100
Insurance recoveries			$ 14
Net operating revenues			19,174	$ 19,485	$ 17,640
Forecast
Insurance coverage
Insurance coverage, aggregate limit		$ 850
Insurance Recoveries
Insurance coverage
Net operating revenues			$ 6
Floods | Forecast
Insurance coverage
Property insurance coverage		100
Earthquakes | Forecast
Insurance coverage
Property insurance coverage		$ 200
Insurance deductible (percentage)		5%
Windstorms | Forecast
Insurance coverage
Property insurance coverage		$ 200
Fires and Other Perils | Forecast
Insurance coverage
Property insurance coverage		$ 850
Floods, Earthquakes and Windstorms | Forecast
Insurance coverage
Insurance deductible (percentage)		5%
California Earthquake | Forecast
Insurance coverage
Insurance deductible		$ 25
Floods And Windstorms | Forecast
Insurance coverage
Insurance deductible		$ 25
New Madrid Fault Earthquakes | Forecast
Insurance coverage
Insurance deductible (percentage)		2%
Insurance deductible		$ 25
Fires and Certain Other Covered Losses | Forecast
Insurance coverage
Insurance deductible		$ 5

INSURANCE - Professional and Ge

INSURANCE - Professional and General Liability Reserves (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Insurance coverage
Malpractice expense, portion related to adverse developments in prior years	$ 74	$ 131	$ 120
Other Operating Expense, Net
Insurance coverage
Malpractice expense	276	355	$ 320
Professional and General Liability Reserves
Insurance coverage
Self insurance reserve	$ 1,045	$ 1,045

CLAIMS AND LAWSUITS - Narrative

CLAIMS AND LAWSUITS - Narrative (Details) - Other Matters - USD ($) $ in Millions	3 Months Ended
	Dec. 31, 2021	Sep. 30, 2022	Jun. 30, 2022
Loss Contingencies
Reserve of estimated obligation	$ 23
Bankruptcy claims, amount paid to settle claims		$ 22	$ 1

CLAIMS AND LAWSUITS - Reconcili

CLAIMS AND LAWSUITS - Reconciliations (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Loss Contingency Accrual [Roll Forward]
Litigation and investigation costs	$ 70	$ 116	$ 44
Claims, Lawsuits, and Regulatory Proceedings
Loss Contingency Accrual [Roll Forward]
Litigation reserve, Balances at Beginning of Period	78	26	86
Litigation and investigation costs	70	116	44
Cash Payments	(100)	(59)	(108)
Other	3	(5)	4
Litigation reserve, Balances at End of Period	$ 51	$ 78	$ 26

REDEEMABLE NONCONTROLLING INT_3

REDEEMABLE NONCONTROLLING INTERESTS IN EQUITY OF CONSOLIDATED SUBSIDIARIES - Narrative (Details) $ in Millions	1 Months Ended	6 Months Ended	12 Months Ended		18 Months Ended
	Jun. 30, 2022 USD ($)	Jun. 30, 2022	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)	Jun. 30, 2022
Interests acquired and other disclosures
Accretion of redeemable noncontrolling interests			$ 102	$ 8
Other current liabilities			1,471	1,362
Other long-term liabilities			1,787	$ 1,439
United Surgical Partners International
Interests acquired and other disclosures
Purchase and sales of business and noncontrolling interest, net	$ 365
Loss from purchase of noncontrolling interests	23
Other current liabilities			135
Other long-term liabilities			$ 190
Baylor University Medical Center | United Surgical Partners International
Interests acquired and other disclosures
Share purchase agreement amount of payment	406
Share purchase agreement, payment for execution	$ 11
Number of monthly payments of share purchase agreement			35 months
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%	5%			5%
Baylor University Medical Center | United Surgical Partners International | Put Option | Maximum
Interests acquired and other disclosures
Purchased equity In joint venture, percentage of total shares (percentage)		0.333		0.3333	0.666

REDEEMABLE NONCONTROLLING INT_4

REDEEMABLE NONCONTROLLING INTERESTS IN EQUITY OF CONSOLIDATED SUBSIDIARIES - Changes in Redeemable Noncontrolling Interests (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Increase (Decrease) in Temporary Equity [Roll Forward]
Balances at beginning of period	$ 2,203
Net income	348	$ 336	$ 186
Distributions paid to noncontrolling interests	(229)	(206)	(152)
Accretion of redeemable noncontrolling interests	102	8
Balances at end of period	2,149	2,203
Redeemable Noncontrolling Interests
Increase (Decrease) in Temporary Equity [Roll Forward]
Balances at beginning of period	2,203	1,952
Net income	348	336
Distributions paid to noncontrolling interests	(331)	(217)
Accretion of redeemable noncontrolling interests	104	11
Purchases and sales of businesses and noncontrolling interests, net	(175)	121
Balances at end of period	$ 2,149	$ 2,203	$ 1,952

REDEEMABLE NONCONTROLLING INT_5

REDEEMABLE NONCONTROLLING INTERESTS IN EQUITY OF CONSOLIDATED SUBSIDIARIES - Segment Details (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Increase (Decrease) in Temporary Equity [Roll Forward]
Redeemable noncontrolling interests	$ 2,149	$ 2,203
Net income available to redeemable noncontrolling interests	348	336	$ 186
Hospital Operations
Increase (Decrease) in Temporary Equity [Roll Forward]
Redeemable noncontrolling interests	233	297
Net income available to redeemable noncontrolling interests	23	24	(33)
Ambulatory Care
Increase (Decrease) in Temporary Equity [Roll Forward]
Redeemable noncontrolling interests	1,357	1,425
Net income available to redeemable noncontrolling interests	248	243	153
Conifer
Increase (Decrease) in Temporary Equity [Roll Forward]
Redeemable noncontrolling interests	559	481
Net income available to redeemable noncontrolling interests	$ 77	$ 69	$ 66

INCOME TAXES - Provision and De

INCOME TAXES - Provision and Deferred Taxes (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Current tax expense:
Federal	$ 78	$ 50	$ 0
State	57	111	30
Total	135	161	30
Deferred tax expense (benefit):
Federal	174	267	(131)
State	35	(17)	4
Total	209	250	(127)
Income tax expense (benefit)	$ 344	$ 411	$ (97)

INCOME TAXES - Federal Tax Reco

INCOME TAXES - Federal Tax Reconciliation (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Income Tax Disclosure [Abstract]
Foreign pretax loss	$ 8	$ 5	$ 13
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%	282	396	141
State income taxes, net of federal income tax benefit	64	77	33
Tax benefit attributable to noncontrolling interests	(122)	(114)	(75)
Nondeductible goodwill	1	35	0
Nondeductible executive compensation	10	8	6
Nondeductible litigation costs	0	1	0
Expired charitable contribution carryforward	0	0	1
Stock-based compensation tax benefit	(6)	(5)	(2)
Changes in valuation allowance	120	2	(226)
Prior-year provision to return adjustments and other changes in deferred taxes	(12)	8	14
Other items	7	3	10
Income tax expense (benefit)	$ 344	$ 411	$ (97)

INCOME TAXES - Narrative (Detai

INCOME TAXES - Narrative (Details) $ in Millions	12 Months Ended
	Dec. 31, 2020 USD ($)
Income Tax Disclosure [Abstract]
Income tax expense (benefit)	$ (88)
Increase (decrease) in deferred tax valuation allowance due to a change in tax accounting method	$ (126)

INCOME TAXES - Components of De

INCOME TAXES - Components of Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Millions	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Assets
Reserves related to discontinued operations and restructuring charges	$ 5	$ 2
Receivables (doubtful accounts and adjustments)	246	215
Medicare advance payments	0	209
Accruals for retained insurance risks	227	234
Other long-term liabilities	27	23
Benefit plans	207	242
Other accrued liabilities	30	56
Interest expense limitation	133	10
Net operating loss carryforwards	74	99
Stock-based compensation	13	12
Right-of-use lease assets and obligations	192	208
Other items	11	48
Deferred tax assets, gross	1,165	1,358
Valuation allowance	(177)	(57)	$ (55)
Deferred tax assets, net	988	1,301
Liabilities
Depreciation and fixed-asset differences	436	532
Intangible assets	416	396
Investments and other assets	112	92
Right-of-use lease assets and obligations	173	208
Other items	49	44
Deferred tax liabilities, gross, total	1,186	1,272
Deferred tax liabilities, total	1,186	1,272
Reconciliation of the deferred tax assets and liabilities
Deferred income tax assets	19	65
Deferred tax liabilities	(217)	(36)
Net deferred tax asset (liability)	$ (198)	$ 29

INCOME TAXES - Valuation Allowa

INCOME TAXES - Valuation Allowances and Unrecognized Tax Benefits (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
INCOME TAXES
Increase (decrease) in valuation allowance against deferred tax assets	$ 120,000,000	$ 2,000,000	$ (226,000,000)
Increase (decrease) in valuation allowance due to limitations on deductions of interest expense	123,000,000	2,000,000	(211,000,000)
Decrease in valuation allowance due to changes based on expiration or worthlessness of unutilized state net operating loss carryovers	1,000,000	2,000,000	1,000,000
Increase (decrease) in valuation allowance due to changes in expected realizability of deferred tax assets	(2,000,000)	2,000,000	(14,000,000)
Valuation allowance	177,000,000	57,000,000	55,000,000
Changes in unrecognized tax benefits
Beginning balance	34,000,000	31,000,000
Ending balance	34,000,000	34,000,000	31,000,000
Unrecognized tax benefits which, if recognized, would impact effective tax rate	32,000,000	32,000,000	29,000,000
Increase (decrease) unrecognized tax benefits		3,000,000
Total accrued interest and penalties on unrecognized tax benefits	1,000,000
Continuing Operations
Changes in unrecognized tax benefits
Beginning balance	34,000,000	31,000,000	31,000,000
Reductions due to a lapse of statute of limitations		3,000,000	0
Increases due to tax positions taken in prior periods	0
Ending balance	$ 34,000,000	$ 34,000,000	$ 31,000,000

INCOME TAXES - NOL and Tax Cred

INCOME TAXES - NOL and Tax Credit Carryforwards (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Operating loss carryforwards
Unrecognized federal and state tax benefits and reserves for interest and penalties, which may decrease in the next 12 months	$ 0
Charitable contribution carryforwards	45,000,000
Deferred tax benefit, net of valuation allowance and federal tax impact, associated with NOL carryforwards	74,000,000	$ 99,000,000
Federal
Operating loss carryforwards
Net operating loss carryforwards	100,000,000
Operating loss carryforwards, subject to expiration	40,000,000
Operating loss carryforwards, not subject to expiration	60,000,000
State
Operating loss carryforwards
Operating loss carryforwards, subject to expiration	3,106,000,000
Deferred tax benefit, net of valuation allowance and federal tax impact, associated with NOL carryforwards	$ 42,000,000

EARNINGS PER COMMON SHARE (Deta

EARNINGS PER COMMON SHARE (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Net Income Available to Common Shareholders (Numerator)
Net income available to Tenet Healthcare Corporation common shareholders for basic earnings per share	$ 410	$ 915	$ 399
Effect of dilutive stock options, restricted stock units, deferred compensation units, convertible instruments and dividends on preferred stock	8	0	0
Net income available to Tenet Healthcare Corporation common shareholders for diluted earnings per share	$ 418	$ 915	$ 399
Weighted Average Shares (Denominator)
Net income (loss) available/attributable to Tenet Healthcare Corporation common shareholders for basic earnings per share (in shares)	106,929	106,833	105,010
Effect of dilutive stock options, restricted stock units and deferred compensation units (in shares)	3,587	1,738	1,253
Net income (loss) available/attributable to Tenet Healthcare Corporation common shareholders for diluted earnings per share (in shares)	110,516	108,571	106,263
Per-Share Amount
Net income (loss) available/attributable to Tenet Healthcare Corporation common shareholders for basic earnings per share (in dollars per share)	$ 3.83	$ 8.56	$ 3.80
Effect of dilutive stock options, restricted stock units, and deferred compensation units (in dollars per share)	(0.05)	(0.13)	(0.05)
Net income (loss) available/attributable to Tenet Healthcare Corporation common shareholders for diluted earnings per share (in dollars per share)	$ 3.78	$ 8.43	$ 3.75

FAIR VALUE MEASUREMENTS (Detail

FAIR VALUE MEASUREMENTS (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Impairment charges	$ 94	$ 8	$ 92
Fair Value, Nonrecurring | Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets held-for-use, long lived, fair value	$ 167
Fair Value, Recurring | 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	92.80%	103.30%

ACQUISITIONS - Narrative (Detai

ACQUISITIONS - Narrative (Details) $ in Millions	1 Months Ended			12 Months Ended
	Jul. 31, 2022 USD ($) surgery_center	Dec. 31, 2021 USD ($) surgery_center	Dec. 31, 2020 USD ($) surgical_center	Dec. 31, 2022 USD ($) hospital surgery_center	Dec. 31, 2021 USD ($) business hospital quarter	Dec. 31, 2020 USD ($) business
Business Acquisition [Line Items]
Goodwill		$ 9,261		$ 10,123	$ 9,261
Goodwill, purchase accounting adjustments				7
Acquisition-related transaction costs						$ 14
Ambulatory Care
Business Acquisition [Line Items]
Goodwill		5,848	$ 5,258	6,712	5,848	5,258
Series of Individual Business Acquisitions
Business Acquisition [Line Items]
Goodwill		664	1,581	860	664	1,581
Business combination acquisition noncontrolling interest, fair value		$ 95	$ 20	273	95	20
Acquisition-related transaction costs				14	20	14
Gains on consolidations				0	23	0
Series of Individual Business Acquisitions | Ambulatory Care
Business Acquisition [Line Items]
Cash paid to acquire businesses				$ 65	$ 21
Number of surgical centers acquired				11	2
Consideration conveyed in the acquisition				$ 65	$ 74	$ 80
Number of ambulatory surgery centers noncontrolling interests | surgery_center				23
Number of business acquisitions | business					11	10
Number of hospitals | hospital					3
United Urology Group
Business Acquisition [Line Items]
Number of ambulatory surgery centers operated by subsidiaries | surgery_center	19
United Urology Group | 2022 Acquisition | Ambulatory Care
Business Acquisition [Line Items]
Number of ambulatory surgery centers development stage | surgery_center	3
Cash paid to acquire businesses	$ 104
Goodwill	316
Business combination acquisition noncontrolling interest, fair value	$ 223
United Surgical Partners International | Ambulatory Care
Business Acquisition [Line Items]
Number of ambulatory surgery centers | hospital				442
United Surgical Partners International | 2021 SCD Centers | Ambulatory Care
Business Acquisition [Line Items]
Number of ambulatory surgery centers development stage | surgery_center		14
Cash paid to acquire businesses					$ 1,125
Number of surgical centers acquired | surgery_center		86
Number of ambulatory surgery centers noncontrolling interests | surgery_center		57
Number of ambulatory surgery centers | surgery_center		15
United Surgical Partners International | 2020 SCD Centers | Ambulatory Care
Business Acquisition [Line Items]
Cash paid to acquire businesses						$ 1,097
Number of surgical centers acquired | surgical_center			45
Consideration conveyed in the acquisition			$ 1,115
Debt incurred in acquisition of surgical centers						$ 18

ACQUISITIONS - Purchase Price A

ACQUISITIONS - Purchase Price Allocation (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Final purchase price allocations
Goodwill	$ 10,123	$ 9,261
Cash paid, net of cash acquired	(234)	(1,220)	$ (1,177)
Series of Individual Business Acquisitions
Final purchase price allocations
Current assets	38	59	67
Property and equipment	54	88	63
Other intangible assets	2	8	14
Goodwill	860	664	1,581
Other long-term assets	99	796	38
Previously held equity method investments	(207)	(43)	0
Current liabilities	(41)	(25)	(45)
Long-term liabilities	(118)	(70)	(43)
Redeemable noncontrolling interests in equity of consolidated subsidiaries	(180)	(139)	(478)
Noncontrolling interests	(273)	(95)	(20)
Cash paid, net of cash acquired	(234)	(1,220)	(1,177)
Gains on consolidations	$ 0	$ 23	$ 0

ACQUISITIONS - Pro Forma Inform

ACQUISITIONS - Pro Forma Information (Details) - 2021 SCD Centers - USD ($) $ / shares in Units, $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Business Acquisition [Line Items]
Net operating revenues	$ 19,627	$ 17,752
Equity in earnings of unconsolidated affiliates	258	192
Net income available to Tenet Healthcare Corporation common shareholders	$ 941	$ 416
Diluted earnings per share available to Tenet Healthcare Corporation common shareholders (in dollars per share)	$ 8.66	$ 3.92

SEGMENT INFORMATION - Narrative

SEGMENT INFORMATION - Narrative (Details) $ in Millions	1 Months Ended		3 Months Ended	12 Months Ended
	Jun. 30, 2022 USD ($)	Apr. 30, 2021 hospital	Mar. 31, 2021	Dec. 31, 2022 hospital state surgery_center	Jun. 29, 2022	Apr. 01, 2021 imaging_center
Conifer Health Solutions, LLC
Concentration Risk [Line Items]
Ownership percentage of subsidiary				76%
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				61
Number of states in which entity operates | state				9
Number of imaging centers transferred | imaging_center						24
Hospital Operations | United Surgical Partners International
Concentration Risk [Line Items]
Percentage of assets transferred between segments			1%
Ambulatory Care | United Surgical Partners International
Concentration Risk [Line Items]
Ownership percentage of subsidiary	100%				95%
Ambulatory Care | United Surgical Partners International
Concentration Risk [Line Items]
Number of states in which entity operates | state				35
Number of ambulatory surgery centers consolidated | surgery_center				300
Number of surgical hospitals operated by subsidiaries				24
Number of surgical hospitals consolidated				8
Urgent Care Centers | United Surgical Partners International
Concentration Risk [Line Items]
Number of urgent care centers sold		40
Conifer
Concentration Risk [Line Items]
Number of hospitals to which segment of the entity provides revenue cycle services				660

SEGMENT INFORMATION - Reconcili

SEGMENT INFORMATION - Reconciling Items (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Segment Reporting Information [Line Items]
Assets	$ 27,156	$ 27,579	$ 27,106
Capital expenditures	762	658	540
Net operating revenues	19,174	19,485	17,640
Equity in earnings of unconsolidated affiliates	216	218	169
Adjusted EBITDA	3,469	3,483	3,146
Depreciation and amortization	841	855	857
Adjusted Segment EBITDA [Abstract]
Adjusted EBITDA	3,469	3,483	3,146
Income (loss) from divested and closed businesses	0	(1)	20
Depreciation and amortization	(841)	(855)	(857)
Impairment and restructuring charges, and acquisition-related costs	(226)	(85)	(290)
Litigation and investigation costs	(70)	(116)	(44)
Interest expense	(890)	(923)	(1,003)
Loss from early extinguishment of debt	(109)	(74)	(316)
Other non-operating income, net	10	14	1
Gains on sales, consolidation and deconsolidation of facilities	1	445	14
Income from continuing operations, before income taxes	1,344	1,888	671
Inter-segment eliminations
Segment Reporting Information [Line Items]
Net operating revenues	(451)	(482)	(528)
Hospital Operations
Segment Reporting Information [Line Items]
Assets	15,682	17,173	18,048
Capital expenditures	668	578	467
Equity in earnings of unconsolidated affiliates	10	25	6
Adjusted EBITDA	1,777	1,931	1,911
Depreciation and amortization	692	722	739
Adjusted Segment EBITDA [Abstract]
Adjusted EBITDA	1,777	1,931	1,911
Depreciation and amortization	(692)	(722)	(739)
Hospital Operations | Operating segments
Segment Reporting Information [Line Items]
Net operating revenues	15,061	15,982	14,790
Ambulatory Care
Segment Reporting Information [Line Items]
Assets	10,557	9,473	8,048
Capital expenditures	75	66	51
Net operating revenues	3,248	2,718	2,072
Equity in earnings of unconsolidated affiliates	206	193	163
Adjusted EBITDA	1,327	1,197	868
Depreciation and amortization	112	95	81
Adjusted Segment EBITDA [Abstract]
Adjusted EBITDA	1,327	1,197	868
Depreciation and amortization	(112)	(95)	(81)
Ambulatory Care | Operating segments
Segment Reporting Information [Line Items]
Net operating revenues	3,248	2,718	2,072
Conifer
Segment Reporting Information [Line Items]
Assets	917	933	1,010
Capital expenditures	19	14	22
Net operating revenues	1,316	1,267	1,306
Adjusted EBITDA	365	355	367
Depreciation and amortization	37	38	37
Adjusted Segment EBITDA [Abstract]
Adjusted EBITDA	365	355	367
Depreciation and amortization	(37)	(38)	(37)
Conifer | Operating segments
Segment Reporting Information [Line Items]
Net operating revenues	1,316	1,267	1,306
Conifer | Operating segments | Tenet
Segment Reporting Information [Line Items]
Net operating revenues	451	482	528
Conifer | Operating segments | Other clients
Segment Reporting Information [Line Items]
Net operating revenues	$ 865	$ 785	$ 778

SCHEDULE II-VALUATION AND QUA_2

SCHEDULE II-VALUATION AND QUALIFYING ACCOUNTS (Details) - Valuation allowance for deferred tax assets - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Movement in valuation and qualifying accounts
Balance at Beginning of Period	$ 57	$ 55	$ 281
Costs and Expenses	120	2	(226)
Deductions	0	0	0
Other Items	0	0	0
Balance at End of Period	$ 177	$ 57	$ 55