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Business Combinations (Tables)

6 Months Ended

Jun. 30, 2023

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):

Property and equipment, net			$	0.1
Identifiable intangible assets:
Noncompete agreements (useful lives of 3 years)			0.5
Trade names (useful lives of 20 years)			1.8
Certificate of need (useful life of 20 years)			7.0
Goodwill			7.5
Total assets acquired			$	16.9

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 June 30,												Six Months Ended June 30,
			2023						2022						2023						2022
Fair value of assets acquired			$	—					$	—					$	9.4					$	—
Goodwill			—						—						7.5						—
Fair value of noncontrolling interest owned by joint venture partner			—						—						(16.9)						—
Net cash paid for acquisitions			$	—					$	—					$	—					$	—

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, 2022 (in millions):

			Net Operating Revenues						Net Income Attributable to Encompass Health
Acquired entities only: Actual from acquisition date to June 30, 2023			$	—					$	—
Combined entity: Supplemental pro forma from 04/01/23-6/30/23			1,187.1						91.4
Combined entity: Supplemental pro forma from 04/01/22-6/30/22			1,067.1						48.9
Combined entity: Supplemental pro forma from 01/01/23-6/30/23			2,350.8						179.3
Combined entity: Supplemental pro forma from 01/01/22-6/30/22			2,131.0						136.7

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
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (h)(2)
-SubTopic 10
-Topic 805
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479328/805-10-50-2

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (h)(3)
-SubTopic 10
-Topic 805
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479328/805-10-50-2

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X

- 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
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-Section 50
-Paragraph 3
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479328/805-10-50-3

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
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-Section 50
-Paragraph 2
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-URI https://asc.fasb.org//1943274/2147479328/805-10-50-2

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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

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-Topic 805
-SubTopic 20
-Name Accounting Standards Codification
-Paragraph 1
-Section 50
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479907/805-20-50-1

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