The majority, 61%, of accountable care organization (ACO) contracts are structured so that the ACO can share savings, but not losses. About 66% of ACOs have multiple ACO contracts and may simultaneously participate in a Medicare ACO, a Medicaid ACO, and commercial ACOs. About 34% of ACOs have a single contract; about 23% have two to three contracts; and about 43% have four or more ACO contracts. However, willingness to assume risk of loss varies by the ACO’s organizational and service structure. ACOs with multiple owners and that offer a broader range of services tend to have more ACO . . .