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Segment Reporting (Tables)

3 Months Ended

Mar. 31, 2020

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,
	2020				2019				2020				2019
Net operating revenues	$	909.2			$	870.1			$	272.8			$	253.9
Operating expenses:
Inpatient rehabilitation:
Salaries and benefits	482.3				445.0				—				—
Other operating expenses	134.7				127.6				—				—
Supplies	39.6				35.6				—				—
Occupancy costs	15.3				15.8				—				—
Home health and hospice:
Cost of services sold (excluding depreciation and amortization)	—				—				130.9				116.5
Support and overhead costs	—				—				100.2				88.8
	671.9				624.0				231.1				205.3
Other expense (income)	1.6				(2.8		)		—				—
Equity in net income of nonconsolidated affiliates	(0.6		)		(2.1		)		(0.2		)		(0.4		)
Noncontrolling interests	20.8				21.0				0.9				2.7
Segment Adjusted EBITDA	$	215.5			$	230.0			$	41.0			$	46.3
Capital expenditures	$	83.3			$	70.4			$	1.5			$	4.5

Reconciliation of Assets from Segment to Consolidated

	March 31, 2020				December 31, 2019
Total assets for reportable segments	$	6,198.0			$	6,114.2
Reclassification of deferred income tax liabilities to net deferred income tax assets	(60.3		)		(33.5		)
Total consolidated assets	$	6,137.7			$	6,080.7

	Inpatient Rehabilitation				Home Health and Hospice				Encompass Health Consolidated
As of March 31, 2020
Total assets	$	4,558.8			$	1,639.2			$	6,137.7
Investments in and advances to nonconsolidated affiliates	1.8				3.9				5.7
As of December 31, 2019
Total assets	$	4,501.4			$	1,612.8			$	6,080.7
Investments in and advances to nonconsolidated affiliates	2.0				5.4				7.4

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

Segment reconciliations (in millions):

	Three Months Ended March 31,
	2020				2019
Total Segment Adjusted EBITDA	$	256.5			$	276.3
General and administrative expenses	(35.6		)		(53.4		)
Depreciation and amortization	(58.8		)		(52.5		)
Loss on disposal of assets	(0.1		)		(1.1		)
Government, class action, and related settlements	(2.8		)		—
Interest expense and amortization of debt discounts and fees	(43.2		)		(37.2		)
Net income attributable to noncontrolling interests	21.7				22.9
SARs mark-to-market impact on noncontrolling interests	—				0.8
Change in fair market value of equity securities	(2.5		)		0.9
Gain on consolidation of Treasure Coast	2.2				—
Payroll taxes on SARs exercise	(1.5		)		(0.2		)
Income from continuing operations before income tax expense	$	135.9			$	156.5

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,
	2020				2019
Inpatient rehabilitation:
Inpatient	$	890.0			$	847.6
Outpatient and other	19.2				22.5
Total inpatient rehabilitation	909.2				870.1
Home health and hospice:
Home health	224.8				219.5
Hospice	48.0				34.4
Total home health and hospice	272.8				253.9
Total net operating revenues	$	1,182.0			$	1,124.0

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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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