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Business Combinations (Tables)

9 Months Ended

Sep. 30, 2022

Business Combination and Asset Acquisition [Abstract]

Schedule of Assets Acquired and Liabilities Assumed at the Acquisition Date

The fair value of the assets acquired at the acquisition dates were as follows (in millions):

Identifiable intangible assets:
Noncompete agreements (useful lives of 2 to 3 years)			$	0.3
Goodwill			10.4
Total assets acquired			$	10.7

Schedule of Business Acquisitions, by Acquisition

Information regarding the net cash paid for the acquisitions during each period presented is as follows (in millions):

			Three Months Ended September 30,												Nine Months Ended September 30,
			2022						2021						2022						2021
Fair value of assets acquired			$	0.3					$	0.6					$	0.3					$	1.4
Goodwill			10.4						5.3						10.4						8.8
Fair value of noncontrolling interest owned by joint venture partner			(10.7)						(5.9)						(10.7)						(9.1)
Net cash paid for acquisitions			$	—					$	—					$	—					$	1.1

Schedule of Actual and Pro Forma Results of Operations for Acquisitions

The following table summarizes the results of operations of the above mentioned acquisitions from the dates of acquisitions included in our consolidated results of operations and the unaudited pro forma results of operations of the combined entity had the dates of the acquisitions been January 1, 2021 (in millions):

			Net Operating Revenues						Net Income Attributable to Encompass Health
Acquired entities only: Actual from acquisition date to September 30, 2022			$	—					$	—
Combined entity: Supplemental pro forma from 07/01/22-9/30/22			1,090.4						45.4
Combined entity: Supplemental pro forma from 07/01/21-9/30/21			1,012.8						100.1
Combined entity: Supplemental pro forma from 01/01/22-9/30/22			3,216.1						181.8
Combined entity: Supplemental pro forma from 01/01/21-9/30/21			2,978.3						320.9

X

- Definition

Tabular disclosure of pro forma results of operations for a material business acquisition or series of individually immaterial business acquisitions that are material in the aggregate.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (h)(2)
-URI https://asc.fasb.org/extlink&oid=79982066&loc=d3e1392-128463

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (h)(3)
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- Definition

Tabular disclosure of a material business combination completed during the period, including background, timing, and recognized assets and liabilities. This table does not include leveraged buyouts.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-Section 50
-Paragraph 3
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- Definition

Tabular disclosure of the amounts recognized as of the acquisition date for each major class of assets acquired and liabilities assumed. May include but not limited to the following: (a) acquired receivables; (b) contingencies recognized at the acquisition date; and (c) the fair value of noncontrolling interests in the acquiree.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 20
-Section 50
-Paragraph 1
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