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Segment Reporting (Tables)

9 Months Ended

Sep. 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 September 30,												Nine Months Ended September 30,												Three Months Ended September 30,												Nine Months Ended September 30,
			2020						2019						2020						2019						2020						2019						2020						2019
Net operating revenues			$	899.4					$	872.3					$	2,633.1					$	2,616.3					$	274.5					$	289.3					$	796.9					$	804.3
Operating expenses:
Inpatient rehabilitation:
Salaries and benefits			475.0						459.1						1,408.7						1,347.7						—						—						—						—
Other operating expenses			135.5						131.3						394.5						386.1						—						—						—						—
Supplies			45.3						37.0						126.9						109.3						—						—						—						—
Occupancy costs			15.3						17.0						46.0						49.1						—						—						—						—
Home health and hospice:
Cost of services sold (excluding depreciation and amortization)			—						—						—						—						121.8						136.4						389.4						372.8
Support and overhead costs			—						—						—						—						100.7						99.6						299.2						278.1
			671.1						644.4						1,976.1						1,892.2						222.5						236.0						688.6						650.9
Other income			(2.1)						(1.8)						(3.9)						(6.5)						—						—						—						—
Equity in net income of nonconsolidated affiliates			(0.9)						(1.0)						(2.1)						(4.5)						(0.1)						(0.2)						(0.4)						(1.0)
Noncontrolling interests			22.1						20.1						58.0						60.6						0.3						2.7						0.9						8.2
Segment Adjusted EBITDA			$	209.2					$	210.6					$	605.0					$	674.5					$	51.8					$	50.8					$	107.8					$	146.2
Capital expenditures			$	90.4					$	103.6					$	262.6					$	266.0					$	0.5					$	3.1					$	2.6					$	11.1

Reconciliation of Assets from Segment to Consolidated

			Inpatient Rehabilitation						Home Health and Hospice						Encompass Health Consolidated
As of September 30, 2020
Total assets			$	5,058.9					$	1,611.9					$	6,610.5
Investments in and advances to nonconsolidated affiliates			1.7						3.9						5.6
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

			September 30, 2020						December 31, 2019
Total assets for reportable segments			$	6,670.8					$	6,114.2
Reclassification of deferred income tax liabilities to net deferred income tax assets			(60.3)						(33.5)
Total consolidated assets			$	6,610.5					$	6,080.7

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

Segment reconciliations (in millions):

			Three Months Ended September 30,												Nine Months Ended September 30,
			2020						2019						2020						2019
Total Segment Adjusted EBITDA			$	261.0					$	261.4					$	712.8					$	820.7
General and administrative expenses			(39.1)						(52.5)						(117.7)						(183.0)
Depreciation and amortization			(61.2)						(55.1)						(180.7)						(160.3)
Loss on disposal or impairment of assets			(7.5)						(0.9)						(10.6)						(3.3)
Government, class action, and related settlements			—						—						(2.8)						—
Loss on early extinguishment of debt			—						—						—						(2.3)
Interest expense and amortization of debt discounts and fees			(49.0)						(40.3)						(138.0)						(115.2)
Net income attributable to noncontrolling interests			22.4						21.9						58.9						64.5
SARs mark-to-market impact on noncontrolling interests			—						0.9						—						4.3
Change in fair market value of equity securities			0.4						—						0.3						1.2
Gain on consolidation of joint venture formerly accounted for under the equity method of accounting			—						19.2						2.2						19.2
Payroll taxes on SARs exercise			—						(0.8)						(1.5)						(1.0)
Income from continuing operations before income tax expense			$	127.0					$	153.8					$	322.9					$	444.8

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 September 30,												Nine Months Ended September 30,
			2020						2019						2020						2019
Inpatient rehabilitation:
Inpatient			$	883.2					$	850.6					$	2,581.2					$	2,550.0
Outpatient and other			16.2						21.7						51.9						66.3
Total inpatient rehabilitation			899.4						872.3						2,633.1						2,616.3
Home health and hospice:
Home health			223.3						238.9						649.9						681.1
Hospice			51.2						50.4						147.0						123.2
Total home health and hospice			274.5						289.3						796.9						804.3
Total net operating revenues			$	1,173.9					$	1,161.6					$	3,430.0					$	3,420.6

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