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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
 6 Months Ended
Jun. 30, 2018
Accounting Policies [Abstract]  
Schedule of New Accounting Pronouncements and Changes in Accounting Principles
Adoption of the standard impacted the Company's previously reported results as follows:

 
As Previously Reported
 
Adjustment for New Accounting Standard on Revenue Recognition
 
As Restated
Three Months Ended June 30, 2017
 
 
 
 
 
 
 
 
 
 
 
Consolidated Statement of Operations:
 
 
 
 
 
Net revenues
$
1,943

 
$
(79
)
 
$
1,864

Selling, general and administrative expenses
$
437

 
$
(79
)
 
$
358

Net income attributable to Quest Diagnostics
$
193

 
$
—

 
$
193


 
As Previously Reported
 
Adjustment for New Accounting Standard on Revenue Recognition
 
As Restated
Six Months Ended June 30, 2017
 
 
 
 
 
 
 
 
 
 
 
Consolidated Statement of Operations:
 
 
 
 
 
Net revenues
$
3,842

 
$
(161
)
 
$
3,681

Selling, general and administrative expenses
$
874

 
$
(161
)
 
$
713

Net income attributable to Quest Diagnostics
$
357

 
$
—

 
$
357

 
 
 
 
 
 
Consolidated Statements of Cash Flows:
 
 
 
 
 
Provision for doubtful accounts
$
165

 
$
(161
)
 
$
4

Changes in operating assets and liabilities:
 
 
 
 
 
Accounts receivable
$
(185
)
 
$
161

 
$
(24
)
 
 
 
 
 
 
Balance, December 31, 2017
 
 
 
 
 
 
 
 
 
 
 
Consolidated Balance Sheets:
 
 
 
 
 
Accounts receivable
$
1,193

 
$
(256
)
 
$
937

Allowance for doubtful accounts
$
269

 
$
(256
)
 
$
13

Accounts receivable, net of allowance for doubtful accounts
$
924

 
$
—

 
$
924