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Basis of Presentation (Tables) | 6 Months Ended
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Jun. 30, 2018
Organization, Consolidation and Presentation of Financial Statements [Abstract] |
Concentration of Net Operating Revenues by Payor | Our Net operating revenues disaggregated by payor source and segment are as follows (in millions):
| Inpatient Rehabilitation |  | Home Health and Hospice |  | Consolidated
| Three Months Ended June 30, |  | Three Months Ended June 30, |  | Three Months Ended June 30,
| 2018 |  | 2017 |  | 2018 |  | 2017 |  | 2018 |  | 2017
Medicare | $ | 607.1 |  |  | $ | 569.2 |  |  | $ | 199.2 |  |  | $ | 161.5 |  |  | $ | 806.3 |  |  | $ | 730.7 |
Medicare Advantage | 78.7 |  |  | 67.1 |  |  | 21.8 |  |  | 19.1 |  |  | 100.5 |  |  | 86.2 |
Managed care | 86.6 |  |  | 85.3 |  |  | 8.7 |  |  | 6.6 |  |  | 95.3 |  |  | 91.9 |
Medicaid | 26.8 |  |  | 23.1 |  |  | 2.7 |  |  | 1.2 |  |  | 29.5 |  |  | 24.3 |
Other third-party payors | 12.7 |  |  | 12.5 |  |  | — |  |  | — |  |  | 12.7 |  |  | 12.5 |
Workers’ compensation | 6.8 |  |  | 6.5 |  |  | 0.2 |  |  | — |  |  | 7.0 |  |  | 6.5 |
Patients | 4.4 |  |  | 4.0 |  |  | 0.3 |  |  | 0.2 |  |  | 4.7 |  |  | 4.2 |
Other income | 11.5 |  |  | 9.9 |  |  | 0.2 |  |  | 0.2 |  |  | 11.7 |  |  | 10.1 |
Total | $ | 834.6 |  |  | $ | 777.6 |  |  | $ | 233.1 |  |  | $ | 188.8 |  |  | $ | 1,067.7 |  |  | $ | 966.4 |
| Inpatient Rehabilitation |  | Home Health and Hospice |  | Consolidated
| Six Months Ended June 30, |  | Six Months Ended June 30, |  | Six Months Ended June 30,
| 2018 |  | 2017 |  | 2018 |  | 2017 |  | 2018 |  | 2017
Medicare | $ | 1,231.6 |  |  | $ | 1,142.9 |  |  | $ | 376.1 |  |  | $ | 313.8 |  |  | $ | 1,607.7 |  |  | $ | 1,456.7 |
Medicare Advantage | 151.2 |  |  | 131.9 |  |  | 41.8 |  |  | 37.3 |  |  | 193.0 |  |  | 169.2 |
Managed care | 171.6 |  |  | 170.2 |  |  | 16.3 |  |  | 13.7 |  |  | 187.9 |  |  | 183.9 |
Medicaid | 51.5 |  |  | 44.7 |  |  | 3.2 |  |  | 2.4 |  |  | 54.7 |  |  | 47.1 |
Other third-party payors | 24.7 |  |  | 23.9 |  |  | — |  |  | — |  |  | 24.7 |  |  | 23.9 |
Workers’ compensation | 14.2 |  |  | 13.9 |  |  | 0.3 |  |  | 0.1 |  |  | 14.5 |  |  | 14.0 |
Patients | 8.8 |  |  | 8.4 |  |  | 0.7 |  |  | 0.4 |  |  | 9.5 |  |  | 8.8 |
Other income | 21.3 |  |  | 19.5 |  |  | 0.4 |  |  | 0.4 |  |  | 21.7 |  |  | 19.9 |
Total | $ | 1,674.9 |  |  | $ | 1,555.4 |  |  | $ | 438.8 |  |  | $ | 368.1 |  |  | $ | 2,113.7 |  |  | $ | 1,923.5 |
The concentration of patient service accounts receivable by payor class, as a percentage of total patient service accounts receivable, is as follows:
| June 30, 2018 |  | December 31, 2017
Medicare | 72.9 | % |  | 75.1 | %
Managed care and other discount plans, including Medicare Advantage | 19.2 | % |  | 17.4 | %
Medicaid | 2.9 | % |  | 2.4 | %
Other third-party payors | 2.9 | % |  | 2.9 | %
Workers' compensation | 1.2 | % |  | 1.3 | %
Patients | 0.9 | % |  | 0.9 | %
Total | 100.0 | % |  | 100.0 | %
Schedule of New Accounting Pronouncements and Changes in Accounting Principles [Table Text Block] | Adopting ASC 606 on January 1, 2018 using the full retrospective transition method had the following impact to our previously reported condensed consolidated statements of operations (in millions):
|  | For the Three Months Ended June 30, 2017 |  | For the Six Months Ended June 30, 2017
|  | As Previously Reported |  | Adjustment for ASC 606 |  | Restated |  | As Previously Reported |  | Adjustment for ASC 606 |  | Restated
Net operating revenues |  | $ | 981.3 |  |  | $ | (14.9 | ) |  | $ | 966.4 |  |  | $ | 1,956.1 |  |  | $ | (32.6 | ) |  | $ | 1,923.5 |
Provision for doubtful accounts |  | $ | 13.7 |  |  | $ | (13.7 | ) |  | $ | — |  |  | $ | 30.1 |  |  | $ | (30.1 | ) |  | $ | — |
Other operating expenses |  | $ | 130.5 |  |  | $ | (1.2 | ) |  | $ | 129.3 |  |  | $ | 259.6 |  |  | $ | (2.5 | ) |  | $ | 257.1 |
Net income attributable to Encompass Health |  | $ | 63.0 |  |  | $ | — |  |  | $ | 63.0 |  |  | $ | 129.8 |  |  | $ | — |  |  | $ | 129.8 |

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