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REVENUE RECOGNITION AND ALLOWANCE FOR CREDIT LOSSES
 3 Months Ended
Mar. 31, 2021
Revenue from Contract with Customer [Abstract]  
REVENUE RECOGITION AND ALLOWANCE FOR CREDIT LOSSES REVENUE RECOGNITION
    DIS

    Net revenues in the Company’s DIS business accounted for over 95% of the Company’s total net revenues for the three months ended March 31, 2021 and 2020 and are primarily comprised of a high volume of relatively low-dollar transactions. The DIS business, which provides clinical testing services and other services, satisfies its performance obligations and recognizes revenues primarily upon completion of the testing process (when results are reported) or when services have been rendered. The Company estimates the amount of consideration it expects to be entitled to receive from customer groups in exchange for providing services using the portfolio approach. These estimates include the impact of contractual allowances (including payer denials), and patient price concessions. The portfolios determined using the portfolio approach consist of the following groups of customers: healthcare insurers, government payers (Medicare and Medicaid programs), client payers and patients.

    For further details regarding revenue recognition in the Company's DIS business, see Note 3 to the audited consolidated financial statements in the Company's 2020 Annual Report on Form 10-K.

    DS
    The Company’s DS businesses primarily satisfy their performance obligations and recognize revenues when delivery has occurred or services have been rendered.

    The approximate percentage of net revenue by type of customer was as follows:
    
Three Months Ended March 31,
20212020
Healthcare insurers:
Fee-for-service38 %34 %
Capitated2 3 
Total healthcare insurers40 37 
Government payers10 14 
Client payers35 33 
Patients12 12 
Total DIS97 96 
DS3 4 
Net revenues100 %100 %
    
    The approximate percentage of net accounts receivable by type of customer was as follows:
March 31, 2021December 31, 2020
Healthcare Insurers33 %34 %
Government Payers7 6 
Client Payers43 46 
Patients (including coinsurance and deductible responsibilities)13 11 
Total DIS96 97 
DS4 3 
Net accounts receivable100 %100 %