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v3.20.2

Segment Reporting (Tables) | 6 Months Ended
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Jun. 30, 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 June 30, |  | Six Months Ended June 30, |  | Three Months Ended June 30, |  | Six Months Ended June 30,
| 2020 |  | 2019 |  | 2020 |  | 2019 |  | 2020 |  | 2019 |  | 2020 |  | 2019
Net operating revenues | $ | 824.5 |  |  | $ | 873.9 |  |  | $ | 1,733.7 |  |  | $ | 1,744.0 |  |  | $ | 249.6 |  |  | $ | 261.1 |  |  | $ | 522.4 |  |  | $ | 515.0 |
Operating expenses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Inpatient rehabilitation: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Salaries and benefits | 451.4 |  |  | 443.6 |  |  | 933.7 |  |  | 888.6 |  |  | — |  |  | — |  |  | — |  |  | — |
Other operating expenses | 124.3 |  |  | 127.2 |  |  | 259.0 |  |  | 254.8 |  |  | — |  |  | — |  |  | — |  |  | — |
Supplies | 42.0 |  |  | 36.7 |  |  | 81.6 |  |  | 72.3 |  |  | — |  |  | — |  |  | — |  |  | — |
Occupancy costs | 15.4 |  |  | 16.3 |  |  | 30.7 |  |  | 32.1 |  |  | — |  |  | — |  |  | — |  |  | — |
Home health and hospice: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cost of services sold (excluding depreciation and amortization) | — |  |  | — |  |  | — |  |  | — |  |  | 136.7 |  |  | 119.9 |  |  | 267.6 |  |  | 236.4 |
Support and overhead costs | — |  |  | — |  |  | — |  |  | — |  |  | 98.3 |  |  | 89.7 |  |  | 198.5 |  |  | 178.5 |
| 633.1 |  |  | 623.8 |  |  | 1,305.0 |  |  | 1,247.8 |  |  | 235.0 |  |  | 209.6 |  |  | 466.1 |  |  | 414.9 |
Other income | (3.4 | ) |  | (1.9 | ) |  | (1.8 | ) |  | (4.7 | ) |  | — |  |  | — |  |  | — |  |  | — |
Equity in net income of nonconsolidated affiliates | (0.6 | ) |  | (1.4 | ) |  | (1.2 | ) |  | (3.5 | ) |  | (0.1 | ) |  | (0.4 | ) |  | (0.3 | ) |  | (0.8 | )
Noncontrolling interests | 15.1 |  |  | 19.5 |  |  | 35.9 |  |  | 40.5 |  |  | (0.3 | ) |  | 2.8 |  |  | 0.6 |  |  | 5.5 |
Segment Adjusted EBITDA | $ | 180.3 |  |  | $ | 233.9 |  |  | $ | 395.8 |  |  | $ | 463.9 |  |  | $ | 15.0 |  |  | $ | 49.1 |  |  | $ | 56.0 |  |  | $ | 95.4 |
Capital expenditures | $ | 88.9 |  |  | $ | 92.0 |  |  | $ | 172.2 |  |  | $ | 162.4 |  |  | $ | 0.6 |  |  | $ | 3.5 |  |  | $ | 2.1 |  |  | $ | 8.0 |
Reconciliation of Assets from Segment to Consolidated |
| June 30, 2020 |  | December 31, 2019
Total assets for reportable segments | $ | 6,562.8 |  |  | $ | 6,114.2 |
Reclassification of deferred income tax liabilities to net deferred income tax assets | (60.3 | ) |  | (33.5 | )
Total consolidated assets | $ | 6,502.5 |  |  | $ | 6,080.7 |
| Inpatient Rehabilitation |  | Home Health and Hospice |  | Encompass Health Consolidated
As of June 30, 2020 |  |  |  |  |
Total assets | $ | 4,921.4 |  |  | $ | 1,641.4 |  |  | $ | 6,502.5 |
Investments in and advances to nonconsolidated affiliates | 1.5 |  |  | 3.9 |  |  | 5.4 |
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 June 30, |  | Six Months Ended June 30,
| 2020 |  | 2019 |  | 2020 |  | 2019
Total Segment Adjusted EBITDA | $ | 195.3 |  |  | $ | 283.0 |  |  | $ | 451.8 |  |  | $ | 559.3 |
General and administrative expenses | (43.0 | ) |  | (77.1 | ) |  | (78.6 | ) |  | (130.5 | )
Depreciation and amortization | (60.7 | ) |  | (52.7 | ) |  | (119.5 | ) |  | (105.2 | )
Loss on disposal or impairment of assets | (3.0 | ) |  | (1.3 | ) |  | (3.1 | ) |  | (2.4 | )
Government, class action, and related settlements | — |  |  | — |  |  | (2.8 | ) |  | — |
Loss on early extinguishment of debt | — |  |  | (2.3 | ) |  | — |  |  | (2.3 | )
Interest expense and amortization of debt discounts and fees | (45.8 | ) |  | (37.7 | ) |  | (89.0 | ) |  | (74.9 | )
Net income attributable to noncontrolling interests | 14.8 |  |  | 19.7 |  |  | 36.5 |  |  | 42.6 |
SARs mark-to-market impact on noncontrolling interests | — |  |  | 2.6 |  |  | — |  |  | 3.4 |
Change in fair market value of equity securities | 2.4 |  |  | 0.3 |  |  | (0.1 | ) |  | 1.2 |
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 | $ | 60.0 |  |  | $ | 134.5 |  |  | $ | 195.9 |  |  | $ | 291.0 |
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 June 30, |  | Six Months Ended June 30,
| 2020 |  | 2019 |  | 2020 |  | 2019
Inpatient rehabilitation: |  |  |  |  |  |  |
Inpatient | $ | 808.0 |  |  | $ | 851.8 |  |  | $ | 1,698.0 |  |  | $ | 1,699.4 |
Outpatient and other | 16.5 |  |  | 22.1 |  |  | 35.7 |  |  | 44.6 |
Total inpatient rehabilitation | 824.5 |  |  | 873.9 |  |  | 1,733.7 |  |  | 1,744.0 |
Home health and hospice: |  |  |  |  |  |  |
Home health | 201.8 |  |  | 222.7 |  |  | 426.6 |  |  | 442.2 |
Hospice | 47.8 |  |  | 38.4 |  |  | 95.8 |  |  | 72.8 |
Total home health and hospice | 249.6 |  |  | 261.1 |  |  | 522.4 |  |  | 515.0 |
Total net operating revenues | $ | 1,074.1 |  |  | $ | 1,135.0 |  |  | $ | 2,256.1 |  |  | $ | 2,259.0 |

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- Definition Tabular disclosure of the profit or loss and total assets for each reportable segment. An entity discloses certain information on each reportable segment if the amounts (a) are included in the measure of segment profit or loss reviewed by the chief operating decision maker or (b) are otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 22 -URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8736-108599 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 25 -URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8813-108599 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=121556970&loc=d3e13816-109267 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 30 -URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8906-108599 + Details
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