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Segment Reporting (Tables)

3 Months Ended

Mar. 31, 2019

Segment Reporting [Abstract]

Schedule of Segment Reporting Information, by Segment

Selected financial information for our reportable segments is as follows (in millions):

	Inpatient Rehabilitation								Home Health and Hospice
	Three Months Ended March 31,								Three Months Ended March 31,
	2019				2018				2019				2018
Net operating revenues	$	870.1			$	840.3			$	253.9			$	205.7
Operating expenses:
Inpatient rehabilitation:
Salaries and benefits	445.0				424.2				—				—
Other operating expenses	127.6				122.9				—				—
Supplies	35.6				35.9				—				—
Occupancy costs	15.8				15.5				—				—
Home health and hospice:
Cost of services sold (excluding depreciation and amortization)	—				—				116.5				98.6
Support and overhead costs	—				—				88.8				72.0
	624.0				598.5				205.3				170.6
Other income	(2.8		)		(0.5		)		—				—
Equity in net income of nonconsolidated affiliates	(2.1		)		(2.0		)		(0.4		)		(0.3		)
Noncontrolling interests	21.0				20.5				2.7				1.9
Segment Adjusted EBITDA	$	230.0			$	223.8			$	46.3			$	33.5
Capital expenditures	$	70.4			$	62.2			$	4.5			$	1.7

Reconciliation of Assets from Segment to Consolidated

	March 31, 2019				December 31, 2018
Total assets for reportable segments	$	5,617.3			$	5,215.5
Reclassification of deferred income tax liabilities to net deferred income tax assets	(33.5		)		(40.5		)
Total consolidated assets	$	5,583.8			$	5,175.0

	Inpatient Rehabilitation				Home Health and Hospice				Encompass Health Consolidated
As of March 31, 2019
Total assets	$	4,250.5			$	1,366.8			$	5,583.8
Investments in and advances to nonconsolidated affiliates	9.4				3.1				12.5
As of December 31, 2018
Total assets	$	3,900.9			$	1,314.6			$	5,175.0
Investments in and advances to nonconsolidated affiliates	9.5				2.7				12.2

Reconciliation of Segment Adjusted EBITDA to Income from Continuing Operations Before Income Tax Expense

Segment reconciliations (in millions):

	Three Months Ended March 31,
	2019				2018
Total segment Adjusted EBITDA	$	276.3			$	257.3
General and administrative expenses	(53.4		)		(61.1		)
Depreciation and amortization	(52.5		)		(45.9		)
Loss on disposal of assets	(1.1		)		(0.8		)
Interest expense and amortization of debt discounts and fees	(37.2		)		(35.6		)
Net income attributable to noncontrolling interests	22.9				21.4
SARs mark-to-market impact on noncontrolling interests	0.8				1.0
Change in fair market value of equity securities	0.9				(0.6		)
Payroll taxes on SARs exercise	(0.2		)		—
Income from continuing operations before income tax expense	$	156.5			$	135.7

Reconciliation of Revenue from Segments to Consolidated

Additional detail regarding the revenues of our operating segments by service line follows (in millions):

	Three Months Ended March 31,
	2019				2018
Inpatient rehabilitation:
Inpatient	$	847.6			$	817.1
Outpatient and other	22.5				23.2
Total inpatient rehabilitation	870.1				840.3
Home health and hospice:
Home health	219.5				185.3
Hospice	34.4				20.4
Total home health and hospice	253.9				205.7
Total net operating revenues	$	1,124.0			$	1,046.0

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Tabular disclosure of all significant reconciling items in the reconciliation segment adjusted EBITDA to income from continuing operations before income tax expense.

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