XML 40 R24.htm IDEA: XBRL DOCUMENT
v3.10.0.1

Business and Summary of Significant Accounting Policies (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2018
Accounting Policies [Abstract] |
Uncompensated Care | The following table shows the amounts recorded at our acute care hospitals for charity care and uninsured discounts, based on charges at established rates, for the years ended December 31, 2018, 2017 and 2016:
|  | (dollar amounts in thousands) |
|  | 2018 |  |  | 2017 |  |  | 2016 |
|  | Amount |  |  | % |  |  | Amount |  |  | % |  |  | Amount |  |  | % |
Charity care |  | $ | 761,783 |  |  |  | 40 | % |  | $ | 887,136 |  |  |  | 50 | % |  | $ | 733,585 |  |  |  | 50 | %
Uninsured discounts |  |  | 1,132,811 |  |  |  | 60 | % |  |  | 881,265 |  |  |  | 50 | % |  |  | 720,205 |  |  |  | 50 | %
Total uncompensated care |  | $ | 1,894,594 |  |  |  | 100 | % |  | $ | 1,768,401 |  |  |  | 100 | % |  | $ | 1,453,790 |  |  |  | 100 | %
Estimated Cost of Providing Uncompensated Care | The estimated cost of providing uncompensated care, as reflected below, were based on a calculation which multiplied the percentage of operating expenses for our acute care hospitals to gross charges for those hospitals by the above-mentioned total uncompensated care amounts. The percentage of cost to gross charges is calculated based on the total operating expenses for our acute care facilities divided by gross patient service revenue for those facilities. An increase in the level of uninsured patients to our facilities and the resulting adverse trends in the adjustments to net revenues and uncompensated care provided could have a material unfavorable impact on our future operating results.
|  | (amounts in thousands) |
|  | 2018 |  |  | 2017 |  |  | 2016 |
Estimated cost of providing charity care |  | $ | 94,088 |  |  | $ | 120,208 |  |  | $ | 107,887 |
Estimated cost of providing uninsured discounts related care |  |  | 139,913 |  |  |  | 119,412 |  |  |  | 105,920 |
Estimated cost of providing uncompensated care |  | $ | 234,001 |  |  | $ | 239,620 |  |  | $ | 213,807 |
Summary of Cash, Cash Equivalents and Restricted Cash Reported In Consolidated Statements of Cash Flows | Cash, cash equivalents, and restricted cash as reported in the consolidated statements of cash flows are presented separately on our consolidated balance sheets as follow:
|  | (amounts in thousands) |
|  | 2018 |  |  | 2017 |  |  | 2016 |
Cash and cash equivalents |  | $ | 105,220 |  |  | $ | 74,423 |  |  | $ | 33,747 |
Restricted cash (a) |  |  | 94,465 |  |  |  | 92,874 |  |  |  | 88,203 |
Total cash, cash equivalents and restricted cash |  | $ | 199,685 |  |  | $ | 167,297 |  |  | $ | 121,950 |
(a)Restricted cash is included in other assets on the accompanying consolidated balance sheet and consists of statutorily required capital reserves related to our commercial insurance subsidiary.
Summary of Changes in Carrying Amount of Goodwill | Changes in the carrying amount of goodwill for the two years ended December 31, 2018 were as follows (in thousands):
|  | Acute Care Services |  |  | Behavioral Health Services |  |  | Total Consolidated |
Balance, January 1, 2017 |  | $ | 440,294 |  |  | $ | 3,343,812 |  |  | $ | 3,784,106 |
Goodwill acquired during the period |  |  | 80 |  |  |  | 0 |  |  |  | 80 |
Adjustments to goodwill (a) |  |  | 1,137 |  |  |  | 39,834 |  |  |  | 40,971 |
Balance, December 31, 2017 |  |  | 441,511 |  |  |  | 3,383,646 |  |  |  | 3,825,157 |
Goodwill acquired during the period |  |  | 917 |  |  |  | 44,173 |  |  |  | 45,090 |
Goodwill divested during the period |  |  | 0 |  |  |  | (2,135 | ) |  |  | (2,135 | )
Adjustments to goodwill (a) |  |  | 34 |  |  |  | (23,518 | ) |  |  | (23,484 | )
Balance, December 31, 2018 |  | $ | 442,462 |  |  | $ | 3,402,166 |  |  | $ | 3,844,628 |
(a) | The increase/(decrease) in the Behavioral Health Services’ goodwill consists primarily of foreign currency translation adjustments.
Summary of Net Intangible Assets | The following table shows the amounts recorded as net intangible assets for the years ended December 31, 2018 and 2017:
|  | (amounts in millions) |
|  | 2018 |  |  | 2017 |
Foundations tradename |  | $ | 75 |  |  | $ | 124 |
Medicare licenses |  |  | 57 |  |  |  | 57 |
Certificates of need |  |  | 21 |  |  |  | 12 |
|  | 20 |  |  |  | 27 |
Net Intangible Assets |  | $ | 173 |  |  | $ | 220 |
Amounts Recognized in AOCI | The amounts recognized in AOCI for the two years ended December 31, 2018 were as follows (in thousands):
|  | Net Unrealized Gains (Losses) on Effective Cash Flow Hedges |  |  | Foreign Currency Translation Adjustment |  |  | Unrealized loss on marketable security |  |  | Minimum Pension Liability |  |  | Total AOCI |
Balance, January 1, 2017, net of income tax |  | $ | 19 |  |  | $ | (14,197 | ) |  | $ | (1,398 | ) |  | $ | (9,841 | ) |  | $ | (25,417 | )
2017 activity: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pretax amount |  |  | 6,679 |  |  |  | 26,678 |  |  |  | (2,169 | ) |  |  | 4,070 |  |  |  | 35,258 |
Income tax effect |  |  | (2,490 | ) |  |  | — |  |  |  | 809 |  |  |  | (983 | ) |  |  | (2,664 | )
Change, net of income tax |  |  | 4,189 |  |  |  | 26,678 |  |  |  | (1,360 | ) |  |  | 3,087 |  |  |  | 32,594 |
Balance, January 1, 2018, net of income tax |  |  | 4,208 |  |  |  | 12,481 |  |  |  | (2,758 | ) |  |  | (6,754 | ) |  |  | 7,177 |
2018 activity: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pretax amount |  |  | (2,805 | ) |  |  | 9,718 |  |  |  | 4,398 |  |  |  | (6,892 | ) |  |  | 4,419 |
Income tax effect, net of adoption of ASU 2018-02 |  |  | 1,577 |  |  |  | (6,824 | ) |  |  | (1,640 | ) |  |  | (467 | ) |  |  | (7,354 | )
Change, net of income tax |  |  | (1,228 | ) |  |  | 2,894 |  |  |  | 2,758 |  |  |  | (7,359 | ) |  |  | (2,935 | )
Balance, December 31, 2018, net of income tax |  | $ | 2,980 |  |  | $ | 15,375 |  |  | $ | — |  |  | $ | (14,113 | ) |  | $ | 4,242 |
Computation of Basic and Diluted Earnings Per Share | The following table sets forth the computation of basic and diluted earnings per share, for the periods indicated:
|  | Twelve Months Ended December 31, |
|  | 2018 |  |  | 2017 |  |  | 2016 |
Basic and diluted: |  |  |  |  |  |  |  |  |  |  |  |
Net Income |  | $ | 797,883 |  |  | $ | 771,312 |  |  | $ | 747,171 |
Less: Net income attributable to noncontrolling interest |  |  | (18,178 | ) |  |  | (19,009 | ) |  |  | (44,762 | )
Less: Net income attributable to unvested restricted share grants |  |  | (1,091 | ) |  |  | (362 | ) |  |  | (314 | )
Net income attributable to UHS—basic and diluted |  | $ | 778,614 |  |  | $ | 751,941 |  |  | $ | 702,095 |
Basic earnings per share attributable to UHS: |  |  |  |  |  |  |  |  |  |  |  |
Weighted average number of common shares—basic |  |  | 93,276 |  |  |  | 95,652 |  |  |  | 97,208 |
Total basic earnings per share |  | $ | 8.35 |  |  | $ | 7.86 |  |  | $ | 7.22 |
Diluted earnings per share attributable to UHS: |  |  |  |  |  |  |  |  |  |  |  |
Weighted average number of common shares |  |  | 93,276 |  |  |  | 95,652 |  |  |  | 97,208 |
Net effect of dilutive stock options and grants based on the treasury stock method |  |  | 474 |  |  |  | 673 |  |  |  | 1,172 |
Weighted average number of common shares and equivalents—diluted |  |  | 93,750 |  |  |  | 96,325 |  |  |  | 98,380 |
Total diluted earnings per share |  | $ | 8.31 |  |  | $ | 7.81 |  |  | $ | 7.14 |

X
- Definition Schedule of cash cash equivalents and restricted cash. + References No definition available. + Details
Name: | uhs_ScheduleOfCashCashEquivalentsAndRestrictedCashTableTextBlock
Namespace Prefix: | uhs_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Schedule of costs of uncompensated care. + References No definition available. + Details
Name: | uhs_ScheduleOfCostsOfUncompensatedCareTableTextBlock
Namespace Prefix: | uhs_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Schedule of estimated costs of uncompensated care. + References No definition available. + Details
Name: | uhs_ScheduleOfEstimatedCostsOfUncompensatedCareTableTextBlock
Namespace Prefix: | uhs_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_AccountingPoliciesAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the components of accumulated other comprehensive income (loss). + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 14A -URI http://asc.fasb.org/extlink&oid=114867106&loc=SL7669686-108580 + Details
Name: | us-gaap_ScheduleOfAccumulatedOtherComprehensiveIncomeLossTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of an entity's basic and diluted earnings per share calculations, including a reconciliation of numerators and denominators of the basic and diluted per-share computations for income from continuing operations. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257 + Details
Name: | us-gaap_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of assets, excluding financial assets and goodwill, lacking physical substance with a finite life, by either major class or business segment. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 30 -Section 50 -Paragraph 2 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=66006027&loc=d3e16323-109275 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 30 -Section 50 -Paragraph 1 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=66006027&loc=d3e16265-109275 + Details
Name: | us-gaap_ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of goodwill by reportable segment and in total which includes a rollforward schedule. + References Reference 1: 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=108376223&loc=d3e13816-109267 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=108376223&loc=d3e13854-109267 + Details
Name: | us-gaap_ScheduleOfGoodwillTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration