The document presents the top 25 integrated delivery networks (IDNs) in the U.S. ranked by the number of accountable care organization (ACO) affiliations, with CommonSpirit Health leading at 57 affiliations. It highlights the ACO model, which aims to provide coordinated care and reduce costs primarily for Medicare beneficiaries. The average revenue of the top 25 IDNs is noted, emphasizing that CommonSpirit Healthcare accounts for one-third of the net patient revenue among this group.