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Summary of Significant Accounting Policies (Tables) | 12 Months Ended
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Dec. 31, 2018
Accounting Policies [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
| Year Ended December 31, |  | Year Ended December 31, |  | Year Ended December 31,
| 2018 |  | 2017 |  | 2016 |  | 2018 |  | 2017 |  | 2016 |  | 2018 |  | 2017 |  | 2016
Medicare | $ | 2,451.7 |  |  | $ | 2,313.6 |  |  | $ | 2,187.8 |  |  | $ | 794.5 |  |  | $ | 662.9 |  |  | $ | 565.9 |  |  | $ | 3,246.2 |  |  | $ | 2,976.5 |  |  | $ | 2,753.7 |
Medicare Advantage | 306.5 |  |  | 261.0 |  |  | 226.9 |  |  | 88.6 |  |  | 74.8 |  |  | 59.0 |  |  | 395.1 |  |  | 335.8 |  |  | 285.9 |
Managed care | 343.3 |  |  | 335.6 |  |  | 325.4 |  |  | 33.2 |  |  | 29.1 |  |  | 26.2 |  |  | 376.5 |  |  | 364.7 |  |  | 351.6 |
Medicaid | 101.3 |  |  | 93.2 |  |  | 84.5 |  |  | 11.6 |  |  | 4.3 |  |  | 25.8 |  |  | 112.9 |  |  | 97.5 |  |  | 110.3 |
Other third-party payors | 49.0 |  |  | 49.9 |  |  | 50.3 |  |  | — |  |  | — |  |  | — |  |  | 49.0 |  |  | 49.9 |  |  | 50.3 |
Workers’ compensation | 27.4 |  |  | 27.5 |  |  | 29.6 |  |  | 1.5 |  |  | 0.1 |  |  | 0.1 |  |  | 28.9 |  |  | 27.6 |  |  | 29.7 |
Patients | 18.7 |  |  | 18.4 |  |  | 17.9 |  |  | 0.8 |  |  | 0.7 |  |  | 0.5 |  |  | 19.5 |  |  | 19.1 |  |  | 18.4 |
Other income | 48.3 |  |  | 42.1 |  |  | 42.0 |  |  | 0.9 |  |  | 0.7 |  |  | 0.7 |  |  | 49.2 |  |  | 42.8 |  |  | 42.7 |
Total | $ | 3,346.2 |  |  | $ | 3,141.3 |  |  | $ | 2,964.4 |  |  | $ | 931.1 |  |  | $ | 772.6 |  |  | $ | 678.2 |  |  | $ | 4,277.3 |  |  | $ | 3,913.9 |  |  | $ | 3,642.6 |
Concentration of Net Operating Revenues and Net Patient Service Accounts Receivable by Payor and Payor Class | The concentration of patient service accounts receivable by payor class, as a percentage of total patient service accounts receivable, is as follows:
| As of December 31,
| 2018 |  | 2017
Medicare | 73.2 | % |  | 75.1 | %
Managed care and other discount plans, including Medicare Advantage | 19.3 | % |  | 17.4 | %
Medicaid | 2.8 | % |  | 2.4 | %
Other third-party payors | 2.7 | % |  | 2.9 | %
Workers' compensation | 1.1 | % |  | 1.3 | %
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,
| 2018 |  | 2017
Land | $ | 142.4 |  |  | $ | 125.4 |
Buildings | 1,875.2 |  |  | 1,712.4 |
Leasehold improvements | 147.5 |  |  | 138.1 |
Vehicles | 24.6 |  |  | 16.2 |
Furniture, fixtures, and equipment | 441.6 |  |  | 461.5 |
| 2,631.3 |  |  | 2,453.6 |
Less: Accumulated depreciation and amortization | (1,147.0 | ) |  | (1,097.8 | )
| 1,484.3 |  |  | 1,355.8 |
Construction in progress | 150.5 |  |  | 161.3 |
Property and equipment, net | $ | 1,634.8 |  |  | $ | 1,517.1 |
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: |  |  |  |  |
2018 | $ | 148.3 |  |  | $ | (28.2 | ) |  | $ | 120.1 |
2017 | 113.7 |  |  | (19.5 | ) |  | 94.2 |
Licenses: |  |  |  |  |  |  |  |
2018 | $ | 169.1 |  |  | $ | (82.2 | ) |  | $ | 86.9 |
2017 | 146.0 |  |  | (71.6 | ) |  | 74.4 |
Noncompete agreements: |  |  |  |  |  |  |  |
2018 | $ | 65.6 |  |  | $ | (58.6 | ) |  | $ | 7.0 |
2017 | 63.5 |  |  | (55.4 | ) |  | 8.1 |
Trade name - Encompass: |  |  |  |  |
2018 | $ | 135.2 |  |  | $ | — |  |  | $ | 135.2 |
2017 | 135.2 |  |  | — |  |  | 135.2 |
Trade names - all other: |  |  |  |  |  |  |  |
2018 | $ | 38.9 |  |  | $ | (19.4 | ) |  | $ | 19.5 |
2017 | 35.1 |  |  | (16.4 | ) |  | 18.7 |
Internal-use software: |  |  |  |  |  |  |  |
2018 | $ | 161.3 |  |  | $ | (89.3 | ) |  | $ | 72.0 |
2017 | 201.6 |  |  | (132.3 | ) |  | 69.3 |
Market access assets: |  |  |  |  |
2018 | $ | 13.2 |  |  | $ | (10.5 | ) |  | $ | 2.7 |
2017 | 13.2 |  |  | (10.0 | ) |  | 3.2 |
Total intangible assets: |  |  |  |  |  |  |  |
2018 | $ | 731.6 |  |  | $ | (288.2 | ) |  | $ | 443.4 |
2017 | 708.3 |  |  | (305.2 | ) |  | 403.1 |
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] | ASC 606 on January 1, 2018 using the full retrospective transition method had the following impact to our previously reported 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 |  |  | $ | (57.5 | ) |  | $ | 3,913.9 |  |  | $ | 3,707.2 |  |  | $ | (64.6 | ) |  | $ | 3,642.6 |
Provision for doubtful accounts |  | $ | 52.4 |  |  | $ | (52.4 | ) |  | $ | — |  |  | $ | 61.2 |  |  | $ | (61.2 | ) |  | $ | — |
Other operating expenses |  | $ | 536.7 |  |  | $ | (5.1 | ) |  | $ | 531.6 |  |  | $ | 492.1 |  |  | $ | (3.4 | ) |  | $ | 488.7 |
Revision of Previously Issued Financial Statements [Table Text Block] | The impact on our consolidated financial statements are as follows:
Consolidated Balance Sheet |  |  |  |  |
| As Reported |  | Adjustment |  | As Revised
As of December 31, 2017 | (In Millions)
Deferred income tax assets | $ | 63.6 |  |  | $ | (29.2 | ) |  | $ | 34.4 |
Total assets | 4,893.7 |  |  | (29.2 | ) |  | 4,864.5 |
Capital in excess of par value | 2,791.4 |  |  | (44.0 | ) |  | 2,747.4 |
Accumulated deficit | (1,191.0 | ) |  | 14.8 |  |  | (1,176.2 | )
Total Encompass Health shareholders’ equity | 1,181.7 |  |  | (29.2 | ) |  | 1,152.5 |
Total shareholders’ equity | 1,424.6 |  |  | (29.2 | ) |  | 1,395.4 |
Total liabilities and shareholders’ equity | 4,893.7 |  |  | (29.2 | ) |  | 4,864.5 |
Consolidated Statement of Operations |  |  |  |  |
| As Reported |  | Adjustment |  | As Revised
For the Year Ended December 31, 2017 | (In Millions, Except Per Share Data)
Provision for income tax expense | $ | 160.6 |  |  | $ | (14.8 | ) |  | $ | 145.8 |
Income from continuing operations | 335.8 |  |  | 14.8 |  |  | 350.6 |
Net income | 335.4 |  |  | 14.8 |  |  | 350.2 |
Net income attributable to Encompass Health | 256.3 |  |  | 14.8 |  |  | 271.1 |
Basic earnings per share attributable to Encompass Health common shareholders | 2.73 |  |  | 0.15 |  |  | 2.88 |
Diluted earnings per share attributable to Encompass Health common shareholders | 2.69 |  |  | 0.15 |  |  | 2.84 |
Consolidated Statement of Comprehensive Income |  |  |  |  |
| As Reported |  | Adjustment |  | As Revised
For the Year Ended December 31, 2017 | (In Millions)
Net income | $ | 335.4 |  |  | $ | 14.8 |  |  | $ | 350.2 |
Comprehensive income | 335.3 |  |  | 14.8 |  |  | 350.1 |
Comprehensive income attributable to Encompass Health | 256.2 |  |  | 14.8 |  |  | 271.0 |
Consolidated Statement of Shareholders’ Equity |
| As Reported |  | Adjustment |  | As Revised
For the Year Ended December 31, 2017 | (In Millions)
Fair value adjustments to redeemable noncontrolling interests | $ | (41.0 | ) |  | $ | (26.0 | ) |  | $ | (67.0 | )
Capital in excess of par value | 2,791.4 |  |  | (44.0 | ) |  | 2,747.4 |
Accumulated deficit | (1,191.0 | ) |  | 14.8 |  |  | (1,176.2 | )
Total shareholders’ equity | 1,424.6 |  |  | (29.2 | ) |  | 1,395.4 |
For the Year Ended December 31, 2016 |  |  |  |  |
Fair value adjustments to redeemable noncontrolling interests | $ | (6.7 | ) |  | $ | (4.2 | ) |  | $ | (10.9 | )
Capital in excess of par value | 2,799.1 |  |  | (18.1 | ) |  | 2,781.0 |
Total shareholders’ equity | 928.7 |  |  | (18.1 | ) |  | 910.6 |
For the Year Ended December 31, 2015 |  |  |  |  |
Capital in excess of par value | $ | 2,834.9 |  |  | $ | (13.9 | ) |  | $ | 2,821.0 |
Total shareholders’ equity | 779.3 |  |  | (13.9 | ) |  | 765.4 |
Consolidated Statement of Cash Flows |
| As Reported |  | Adjustment |  | As Revised
For the Year Ended December 31, 2017 | (In Millions)
Net income | $ | 335.4 |  |  | $ | 14.8 |  |  | $ | 350.2 |
Deferred tax expense | 75.6 |  |  | (14.8 | ) |  | 60.8 |
The impact on our condensed consolidating financial statements is as follows:
| Condensed Consolidating Statement of Operations
| For the Year Ended December 31, 2017
| As Reported |  | Adjustment |  | As Revised
Encompass Health Corporation | (In Millions)
Provision for income tax expense | $ | (90.2 | ) |  | $ | (14.8 | ) |  | $ | (105.0 | )
Income from continuing operations | 256.7 |  |  | 14.8 |  |  | 271.5 |
Net income | 256.3 |  |  | 14.8 |  |  | 271.1 |
Net income attributable to Encompass Health | 256.3 |  |  | 14.8 |  |  | 271.1 |
Comprehensive income | 256.2 |  |  | 14.8 |  |  | 271.0 |
Comprehensive income attributable to Encompass Health | 256.2 |  |  | 14.8 |  |  | 271.0 |
| Condensed Consolidating Balance Sheet
| As of December 31, 2017
| As Reported |  | Adjustment |  | As Revised
Encompass Health Corporation | (In Millions)
Deferred income tax assets | $ | 97.4 |  |  | $ | (29.2 | ) |  | $ | 68.2 |
Total assets | 3,681.2 |  |  | (29.2 | ) |  | 3,652.0 |
Encompass Health shareholders’ equity | 1,181.7 |  |  | (29.2 | ) |  | 1,152.5 |
Total shareholders’ equity | 1,181.7 |  |  | (29.2 | ) |  | 1,152.5 |
Total liabilities and shareholders’ equity | 3,681.2 |  |  | (29.2 | ) |  | 3,652.0 |

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