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Summary of Significant Accounting Policies (Tables) | 12 Months Ended
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Dec. 31, 2016
Accounting Policies [Abstract] |
Concentration of Net Operating Revenues and Net Patient Service Accounts Receivable by Payor and Payor Class | We derived consolidated Net operating revenues from the following payor sources:
| For the Year Ended December 31,
| 2016 |  | 2015 |  | 2014
Medicare | 75.2 | % |  | 74.9 | % |  | 74.1 | %
Medicare Advantage | 7.9 | % |  | 7.9 | % |  | 7.4 | %
Managed care | 9.8 | % |  | 9.8 | % |  | 11.2 | %
Medicaid | 3.2 | % |  | 3.0 | % |  | 1.8 | %
Other third-party payors | 1.4 | % |  | 1.7 | % |  | 1.8 | %
Workers' compensation | 0.8 | % |  | 0.9 | % |  | 1.2 | %
Patients | 0.5 | % |  | 0.6 | % |  | 1.0 | %
Other income | 1.2 | % |  | 1.2 | % |  | 1.5 | %
Total | 100.0 | % |  | 100.0 | % |  | 100.0 | %
Our inpatient rehabilitation segment derived its Net operating revenues from the following payor sources:
| For the Year Ended December 31,
| 2016 |  | 2015 |  | 2014
Medicare | 73.3 | % |  | 73.2 | % |  | 73.9 | %
Medicare Advantage | 7.7 | % |  | 7.9 | % |  | 7.5 | %
Managed care | 11.2 | % |  | 11.1 | % |  | 11.3 | %
Medicaid | 3.0 | % |  | 2.5 | % |  | 1.8 | %
Other third-party payors | 1.8 | % |  | 2.0 | % |  | 1.8 | %
Workers’ compensation | 1.0 | % |  | 1.1 | % |  | 1.2 | %
Patients | 0.6 | % |  | 0.7 | % |  | 1.0 | %
Other income | 1.4 | % |  | 1.5 | % |  | 1.5 | %
Total | 100.0 | % |  | 100.0 | % |  | 100.0 | %
Our home health and hospice segment derived its Net operating revenues from the following payor sources:
| For the Year Ended December 31,
| 2016 |  | 2015 |  | 2014
Medicare | 82.9 | % |  | 83.7 | % |  | 96.9 | %
Medicare Advantage | 8.7 | % |  | 7.7 | % |  | 0.7 | %
Managed care | 3.9 | % |  | 3.0 | % |  | 1.1 | %
Medicaid | 4.3 | % |  | 5.5 | % |  | — | %
Other third-party payors | — | % |  | — | % |  | 1.0 | %
Workers’ compensation | — | % |  | — | % |  | 0.3 | %
Patients | 0.1 | % |  | 0.1 | % |  | — | %
Other income | 0.1 | % |  | — | % |  | — | %
Total | 100.0 | % |  | 100.0 | % |  | 100.0 | %
The concentration of net patient service accounts receivable by payor class, as a percentage of total net patient service accounts receivable, is as follows:
| As of December 31,
| 2016 |  | 2015
Medicare | 73.0 | % |  | 70.5 | %
Managed care and other discount plans, including Medicare Advantage | 18.5 | % |  | 19.7 | %
Medicaid | 2.7 | % |  | 2.9 | %
Other third-party payors | 3.3 | % |  | 4.1 | %
Workers' compensation | 1.6 | % |  | 1.9 | %
Patients | 0.9 | % |  | 0.9 | %
Total | 100.0 | % |  | 100.0 | %
Useful Lives of Property and Equipment | Useful lives are generally as follows:
| Years
Buildings | 10 to 30
Leasehold improvements | 2 to 15
Vehicles | 5
Furniture, fixtures, and equipment | 2 to 10
Assets under capital lease obligations: |
Real estate | 15 to 25
Vehicles | 3
Equipment | 3 to 5
Property and equipment consists of the following (in millions):
| As of December 31,
| 2016 |  | 2015
Land | $ | 125.3 |  |  | $ | 113.3 |
Buildings | 1,601.4 |  |  | 1,521.1 |
Leasehold improvements | 115.2 |  |  | 96.2 |
Vehicles | 11.8 |  |  | 10.0 |
Furniture, fixtures, and equipment | 425.3 |  |  | 392.7 |
| 2,279.0 |  |  | 2,133.3 |
Less: Accumulated depreciation and amortization | (982.4 | ) |  | (874.3 | )
| 1,296.6 |  |  | 1,259.0 |
Construction in progress | 95.2 |  |  | 51.1 |
Property and equipment, net | $ | 1,391.8 |  |  | $ | 1,310.1 |
Estimated Useful Lives and Amortization Basis of Other Finite-lived Intangible Assets | The range of estimated useful lives and the amortization basis for our intangible assets, excluding goodwill, are generally as follows:
| Estimated Useful Life and Amortization Basis
Certificates of need | 10 to 30 years using straight-line basis
Licenses | 10 to 20 years using straight-line basis
Noncompete agreements | 1 to 18 years using straight-line basis
Trade names: |
Encompass | indefinite-lived asset
All other | 1 to 20 years using straight-line basis
Internal-use software | 3 to 7 years using straight-line basis
Market access assets | 20 years using accelerated basis
The following table provides information regarding our other intangible assets (in millions):
| Gross Carrying Amount |  | Accumulated Amortization |  | Net
Certificates of need: |  |  |  |  |
2016 | $ | 98.6 |  |  | $ | (12.9 | ) |  | $ | 85.7 |
2015 | 93.9 |  |  | (6.9 | ) |  | 87.0 |
Licenses: |  |  |  |  |  |  |  |
2016 | $ | 142.0 |  |  | $ | (62.1 | ) |  | $ | 79.9 |
2015 | 138.9 |  |  | (53.7 | ) |  | 85.2 |
Noncompete agreements: |  |  |  |  |  |  |  |
2016 | $ | 62.2 |  |  | $ | (47.3 | ) |  | $ | 14.9 |
2015 | 58.0 |  |  | (37.0 | ) |  | 21.0 |
Trade name - Encompass: |  |  |  |  |
2016 | $ | 135.2 |  |  | $ | — |  |  | $ | 135.2 |
2015 | 135.2 |  |  | — |  |  | 135.2 |
Trade names - all other: |  |  |  |  |  |  |  |
2016 | $ | 34.6 |  |  | $ | (13.9 | ) |  | $ | 20.7 |
2015 | 32.9 |  |  | (11.5 | ) |  | 21.4 |
Internal-use software: |  |  |  |  |  |  |  |
2016 | $ | 181.4 |  |  | $ | (110.2 | ) |  | $ | 71.2 |
2015 | 155.7 |  |  | (90.5 | ) |  | 65.2 |
Market access assets: |  |  |  |  |
2016 | $ | 13.2 |  |  | $ | (9.5 | ) |  | $ | 3.7 |
2015 | 13.2 |  |  | (8.8 | ) |  | 4.4 |
Total intangible assets: |  |  |  |  |  |  |  |
2016 | $ | 667.2 |  |  | $ | (255.9 | ) |  | $ | 411.3 |
2015 | 627.8 |  |  | (208.4 | ) |  | 419.4 |
Estimated Basis of Other Indefinite-lived Intangible Assets | The range of estimated useful lives and the amortization basis for our intangible assets, excluding goodwill, are generally as follows:
| Estimated Useful Life and Amortization Basis
Certificates of need | 10 to 30 years using straight-line basis
Licenses | 10 to 20 years using straight-line basis
Noncompete agreements | 1 to 18 years using straight-line basis
Trade names: |
Encompass | indefinite-lived asset
All other | 1 to 20 years using straight-line basis
Internal-use software | 3 to 7 years using straight-line basis
Market access assets | 20 years using accelerated basis

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