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Basis of Presentation (Tables)

6 Months Ended

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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