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Summary of Significant Accounting Policies (Tables) | 12 Months Ended
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Dec. 31, 2017
Accounting Policies [Abstract] |
Concentration of Net Operating Revenues and Net Patient Service Accounts Receivable by Payor and Payor Class | Our inpatient rehabilitation segment derived its Net operating revenues from the following payor sources:
| For the Year Ended December 31,
| 2017 |  | 2016 |  | 2015
Medicare | 73.2 | % |  | 73.3 | % |  | 73.2 | %
Medicare Advantage | 8.4 | % |  | 7.7 | % |  | 7.9 | %
Managed care | 10.9 | % |  | 11.2 | % |  | 11.1 | %
Medicaid | 3.1 | % |  | 3.0 | % |  | 2.5 | %
Other third-party payors | 1.6 | % |  | 1.8 | % |  | 2.0 | %
Workers’ compensation | 0.9 | % |  | 1.0 | % |  | 1.1 | %
Patients | 0.6 | % |  | 0.6 | % |  | 0.7 | %
Other income | 1.3 | % |  | 1.4 | % |  | 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,
| 2017 |  | 2016 |  | 2015
Medicare | 85.1 | % |  | 82.9 | % |  | 83.7 | %
Medicare Advantage | 9.7 | % |  | 8.7 | % |  | 7.7 | %
Managed care | 3.8 | % |  | 3.9 | % |  | 3.0 | %
Medicaid | 1.2 | % |  | 4.3 | % |  | 5.5 | %
Other third-party payors | — | % |  | — | % |  | — | %
Workers’ compensation | — | % |  | — | % |  | — | %
Patients | 0.1 | % |  | 0.1 | % |  | 0.1 | %
Other income | 0.1 | % |  | 0.1 | % |  | — | %
Total | 100.0 | % |  | 100.0 | % |  | 100.0 | %
We derived consolidated Net operating revenues from the following payor sources:
| For the Year Ended December 31,
| 2017 |  | 2016 |  | 2015
Medicare | 75.5 | % |  | 75.2 | % |  | 74.9 | %
Medicare Advantage | 8.7 | % |  | 7.9 | % |  | 7.9 | %
Managed care | 9.5 | % |  | 9.8 | % |  | 9.8 | %
Medicaid | 2.7 | % |  | 3.2 | % |  | 3.0 | %
Other third-party payors | 1.3 | % |  | 1.4 | % |  | 1.7 | %
Workers' compensation | 0.7 | % |  | 0.8 | % |  | 0.9 | %
Patients | 0.5 | % |  | 0.5 | % |  | 0.6 | %
Other income | 1.1 | % |  | 1.2 | % |  | 1.2 | %
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,
| 2017 |  | 2016
Medicare | 75.1 | % |  | 73.0 | %
Managed care and other discount plans, including Medicare Advantage | 17.4 | % |  | 18.5 | %
Medicaid | 2.4 | % |  | 2.7 | %
Other third-party payors | 2.9 | % |  | 3.3 | %
Workers' compensation | 1.3 | % |  | 1.6 | %
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 | 3 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,
| 2017 |  | 2016
Land | $ | 125.4 |  |  | $ | 125.3 |
Buildings | 1,712.4 |  |  | 1,601.4 |
Leasehold improvements | 138.1 |  |  | 115.2 |
Vehicles | 16.2 |  |  | 11.8 |
Furniture, fixtures, and equipment | 461.5 |  |  | 425.3 |
| 2,453.6 |  |  | 2,279.0 |
Less: Accumulated depreciation and amortization | (1,097.8 | ) |  | (982.4 | )
| 1,355.8 |  |  | 1,296.6 |
Construction in progress | 161.3 |  |  | 95.2 |
Property and equipment, net | $ | 1,517.1 |  |  | $ | 1,391.8 |
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: |  |  |  |  |
2017 | $ | 113.7 |  |  | $ | (19.5 | ) |  | $ | 94.2 |
2016 | 98.6 |  |  | (12.9 | ) |  | 85.7 |
Licenses: |  |  |  |  |  |  |  |
2017 | $ | 146.0 |  |  | $ | (71.6 | ) |  | $ | 74.4 |
2016 | 142.0 |  |  | (62.1 | ) |  | 79.9 |
Noncompete agreements: |  |  |  |  |  |  |  |
2017 | $ | 63.5 |  |  | $ | (55.4 | ) |  | $ | 8.1 |
2016 | 62.2 |  |  | (47.3 | ) |  | 14.9 |
Trade name - Encompass: |  |  |  |  |
2017 | $ | 135.2 |  |  | $ | — |  |  | $ | 135.2 |
2016 | 135.2 |  |  | — |  |  | 135.2 |
Trade names - all other: |  |  |  |  |  |  |  |
2017 | $ | 35.1 |  |  | $ | (16.4 | ) |  | $ | 18.7 |
2016 | 34.6 |  |  | (13.9 | ) |  | 20.7 |
Internal-use software: |  |  |  |  |  |  |  |
2017 | $ | 201.6 |  |  | $ | (132.3 | ) |  | $ | 69.3 |
2016 | 181.4 |  |  | (110.2 | ) |  | 71.2 |
Market access assets: |  |  |  |  |
2017 | $ | 13.2 |  |  | $ | (10.0 | ) |  | $ | 3.2 |
2016 | 13.2 |  |  | (9.5 | ) |  | 3.7 |
Total intangible assets: |  |  |  |  |  |  |  |
2017 | $ | 708.3 |  |  | $ | (305.2 | ) |  | $ | 403.1 |
2016 | 667.2 |  |  | (255.9 | ) |  | 411.3 |
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
Schedule of New Accounting Pronouncements and Changes in Accounting Principles [Table Text Block] | As a result of adopting ASC 606 on January 1, 2018 using the full retrospective transition method, we estimate the following impact to our consolidated statements of operations (in millions):
|  | For the Year Ended December 31, 2017 |  | For the Year Ended December 31, 2016
|  | As Reported |  | Adjustment for ASC 606 |  | Recasted |  | As Reported |  | Adjustment for ASC 606 |  | Recasted
Net operating revenues |  | $ | 3,971.4 |  |  | $ | (52.4 | ) |  | $ | 3,919.0 |  |  | $ | 3,707.2 |  |  | $ | (61.2 | ) |  | $ | 3,646.0 |
Provision for doubtful accounts |  | $ | 52.4 |  |  | $ | (52.4 | ) |  | $ | — |  |  | $ | 61.2 |  |  | $ | (61.2 | ) |  | $ | — |
Net income attributable to Encompass Health |  | $ | 256.3 |  |  | $ | — |  |  | $ | 256.3 |  |  | $ | 247.6 |  |  | $ | — |  |  | $ | 247.6 |

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