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Business Combinations (Tables) | 6 Months Ended
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Jun. 30, 2018
Business Combinations [Abstract] |
Schedule of Assets Acquired and Liabilities Assumed at the Acquisition Date | The preliminary fair value of the assets acquired and liabilities assumed at the acquisition date were as follows (in millions):
Cash and cash equivalents | $ | 1.3 |
Prepaid expenses and other current assets | 0.3 |
Property and equipment, net | 0.6 |
Identifiable intangible assets: |  |
Noncompete agreements (useful lives of 5 years) | 0.5 |
Trade name (useful life of 1 year) | 1.4 |
Certificates of need (useful lives of 10 years) | 16.6 |
Licenses (useful lives of 10 years) | 21.6 |
Goodwill | 97.0 |
Total assets acquired | 139.3 |
Liabilities assumed: |
Accounts payable | 4.3 |
Accrued payroll | 4.0 |
Total liabilities assumed | 8.3 |
Net assets acquired | $ | 131.0 |
The fair value of the assets acquired at the acquisition date were as follows (in millions):
Identifiable intangible assets: |  |
Noncompete agreements (useful lives of 5 years) | $ | 0.2 |
Licenses (useful lives of 10 years) | 0.8 |
Goodwill | 5.1 |
Total assets acquired | $ | 6.1 |
Schedule of Noncash or Part Noncash Acquisitions | Information regarding the net cash paid for Camellia is as follows (in millions):
Fair value of assets acquired, net of $1.3 million of cash acquired | $ | 41.0 |
Goodwill | 97.0 |
Fair value of liabilities assumed | (8.3 | )
Net cash paid for acquisition | $ | 129.7 |
Information regarding the net cash paid for the other home health and hospice acquisitions during each period presented is as follows (in millions):
| Three Months Ended June 30, |  | Six Months Ended June 30,
| 2018 |  | 2017 |  | 2018 |  | 2017
Fair value of assets acquired | $ | 0.9 |  |  | $ | 1.4 |  |  | $ | 1.0 |  |  | $ | 2.7 |
Goodwill | 4.6 |  |  | 3.2 |  |  | 5.1 |  |  | 7.4 |
Fair value of liabilities assumed | — |  |  | (0.1 | ) |  | — |  |  | (0.1 | )
Net cash paid for acquisitions | $ | 5.5 |  |  | $ | 4.5 |  |  | $ | 6.1 |  |  | $ | 10.0 |
Summary of Actual and Pro Forma Results of Operations for Acquisitions | The following table summarizes the results of operations of the above mentioned acquisitions from their respective dates of acquisition included in our consolidated results of operations and the unaudited pro forma results of operations of the combined entity had the date of the acquisitions been January 1, 2017 (in millions):
| Net Operating Revenues |  | Net Income Attributable to Encompass Health
Acquired entities only: Actual from acquisition date to June 30, 2018 |  |  |
Camellia | $ | 13.7 |  |  | $ | 0.1 |
All Other Home Health and Hospice | 0.7 |  |  | (0.1 | )
Combined entity: Supplemental pro forma from 04/01/2018-06/30/2018 | 1,075.0 |  |  | 93.7 |
Combined entity: Supplemental pro forma from 04/01/2017-06/30/2017 | 986.7 |  |  | 66.5 |
Combined entity: Supplemental pro forma from 01/01/2018-06/30/2018 | 2,141.9 |  |  | 179.8 |
Combined entity: Supplemental pro forma from 01/01/2017-06/30/2017 | 1,963.1 |  |  | 135.7 |

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- Definition Tabular disclosure of pro forma results of operations for a material business acquisition or series of individually immaterial business acquisitions that are material in the aggregate. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (h)(2) -URI http://asc.fasb.org/extlink&oid=79982066&loc=d3e1392-128463 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (h)(3) -URI http://asc.fasb.org/extlink&oid=79982066&loc=d3e1392-128463 + Details
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- Definition Tabular disclosure of acquisition of assets or a business through noncash (or part noncash) transactions. Noncash is defined as information about all investing and financing activities of an enterprise during a period that affect recognized assets or liabilities but that do not result in cash receipts or cash payments in the period. "Part noncash" refers to that portion of the transaction not resulting in cash receipts or cash payments in the period. Disclosure may include the equity interest acquired, value of assets acquired, value of liabilities acquired, net monetary assets acquired, number of shares, warrants or options issued as consideration for a business or asset acquired and other information necessary to a fair presentation. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 50 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=98513485&loc=d3e4313-108586 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=98513485&loc=d3e4304-108586 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 50 -Paragraph 5 -URI http://asc.fasb.org/extlink&oid=98513485&loc=d3e4332-108586 + Details
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- Definition Tabular disclosure of the amounts recognized as of the acquisition date for each major class of assets acquired and liabilities assumed. May include but not limited to the following: (a) acquired receivables; (b) contingencies recognized at the acquisition date; and (c) the fair value of noncontrolling interests in the acquiree. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 20 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=84161108&loc=d3e4845-128472 + Details
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