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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables) | 9 Months Ended
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Sep. 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 September 30, 2017 |  |  |  |  |
Consolidated Statement of Operations: |  |  |  |  |
Net revenues | $ | 1,931 |  |  | $ | (75 | ) |  | $ | 1,856 |
Selling, general and administrative expenses | $ | 423 |  |  | $ | (75 | ) |  | $ | 348 |
Net income attributable to Quest Diagnostics | $ | 161 |  |  | $ | — |  |  | $ | 161 |
| As Previously Reported |  | Adjustment for New Accounting Standard on Revenue Recognition |  | As Restated
Nine Months Ended September 30, 2017 |  |  |  |  |
Consolidated Statement of Operations: |  |  |  |  |
Net revenues | $ | 5,773 |  |  | $ | (236 | ) |  | $ | 5,537 |
Selling, general and administrative expenses | $ | 1,297 |  |  | $ | (236 | ) |  | $ | 1,061 |
Net income attributable to Quest Diagnostics | $ | 518 |  |  | $ | — |  |  | $ | 518 |
Consolidated Statements of Cash Flows: |  |  |  |  |
Provision for doubtful accounts | $ | 241 |  |  | $ | (236 | ) |  | $ | 5 |
Changes in operating assets and liabilities: |  |  |  |  |
Accounts receivable | $ | (265 | ) |  | $ | 236 |  |  | $ | (29 | )
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 |

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- Definition Tabular disclosure of changes in accounting principles, including adoption of new accounting pronouncements, that describes the new methods, amount and effects on financial statement line items. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=64853466&loc=d3e22580-107794 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 270 -SubTopic 10 -Section 45 -Paragraph 13 -URI http://asc.fasb.org/extlink&oid=68064558&loc=d3e765-108305 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=64853466&loc=d3e22499-107794 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 270 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.10-01.(b)(6)) -URI http://asc.fasb.org/extlink&oid=27015980&loc=d3e46468-122699 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=64853466&loc=d3e22583-107794 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 270 -SubTopic 10 -Section 45 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=68064558&loc=d3e725-108305 + Details
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