v2.4.1.9
Segment reporting
12 Months Ended
Dec. 31, 2014
Segment Reporting [Abstract]  
Segment reporting

25.

Segment reporting

The Company operates two major divisions, Kidney Care and HCP. The Kidney Care division is comprised of the Company’s U.S. dialysis and related lab services business, various other ancillary services and strategic initiatives, including its international dialysis operations, and the Company’s corporate support costs. The Company’s U.S. dialysis and related lab services business is the Company’s largest line of business, and is a leading provider of kidney dialysis services in the U.S. for patients suffering from chronic kidney failure, also known as ESRD. The Company’s HCP division is a patient- and physician-focused integrated health care delivery and management company with nearly three decades of providing coordinated outcomes-based medical care in a cost-effective manner.

As of December 31, 2014, the ancillary services and strategic initiatives consisted primarily of pharmacy services, disease management services, vascular access services, clinical research programs, physician services, direct primary care and the Company’s international dialysis operations.

The Company’s operating segments have been defined based on the separate financial information that is regularly produced and reviewed by the Company’s chief operating decision maker in making decisions about allocating resources to and assessing the financial results of the Company’s different operating lines of business. The chief operating decision maker for the Company is its Chief Executive Officer.

The Company’s separate operating segments include its U.S. dialysis and related lab services business, its HCP operations in each region, each of its ancillary services and strategic initiatives, and its international operations in the European and Middle Eastern, Asia Pacific, and Latin American regions. The U.S. dialysis and related lab services business and the HCP business each qualify as separately reportable segments, while all of the other ancillary services and strategic initiatives operating segments, including the international operating segments, have been combined and disclosed in the other segments category.

The Company’s operating segment financial information included in this report is prepared on the internal management reporting basis that the chief operating decision maker uses to allocate resources and assess the financial results of the operating segments. For internal management reporting, segment operations include direct segment operating expenses but exclude (i) the HCP contingent earn-out obligation adjustment, (ii) corporate support costs, which consists primarily of indirect labor, benefits and long-term incentive based compensation of certain departments which provide support to all of the Company’s different operating lines of business, (iii) the reduction of a tax asset associated with the HCP acquisition escrow provisions, and (iv) transaction expenses in 2012 associated with the HCP acquisition.

The following is a summary of segment revenues, segment operating margin (loss), and a reconciliation of segment operating margin to consolidated income from continuing operations before income taxes:

 

 

 

Year ended December 31,

 

 

 

2014

 

 

2013

 

 

2012

 

Segment revenues:

 

 

 

 

 

 

 

 

 

 

 

 

U.S. dialysis and related lab services

 

 

 

 

 

 

 

 

 

 

 

 

Patient service revenues:

 

 

 

 

 

 

 

 

 

 

 

 

External sources

 

$

8,513,089

 

 

$

7,998,692

 

 

$

7,299,032

 

Intersegment revenues

 

 

37,112

 

 

 

34,080

 

 

 

17,786

 

Total dialysis and related lab services revenues

 

 

8,550,201

 

 

 

8,032,772

 

 

 

7,316,818

 

Less: Provision for uncollectible accounts

 

 

(353,028

)

 

 

(281,146

)

 

 

(233,580

)

Net dialysis and related lab services patient

   service revenues

 

 

8,197,173

 

 

 

7,751,626

 

 

 

7,083,238

 

Other revenues(1)

 

 

13,498

 

 

 

12,600

 

 

 

11,447

 

Total net dialysis and related lab services

   revenues

 

 

8,210,671

 

 

 

7,764,226

 

 

 

7,094,685

 

HCP

 

 

 

 

 

 

 

 

 

 

 

 

HCP revenues:

 

 

 

 

 

 

 

 

 

 

 

 

Capitated revenues

 

$

3,190,903

 

 

$

2,919,964

 

 

$

419,431

 

Net patient service revenues

 

 

219,306

 

 

 

220,251

 

 

 

34,407

 

Other revenues(2)

 

 

91,374

 

 

 

55,723

 

 

 

23,552

 

Intersegment capitated and other revenues

 

 

716

 

 

 

250

 

 

 

 

Total revenues

 

$

3,502,299

 

 

$

3,196,188

 

 

$

477,390

 

Other - Ancillary services and strategic initiatives

 

 

 

 

 

 

 

 

 

 

 

 

Net patient service revenues

 

$

122,087

 

 

$

75,852

 

 

$

16,824

 

Capitated revenues

 

 

70,385

 

 

 

67,351

 

 

 

61,906

 

Other external sources

 

 

927,492

 

 

 

694,763

 

 

 

553,261

 

Intersegment revenues

 

 

19,535

 

 

 

13,916

 

 

 

10,481

 

Total ancillary services and strategic initiatives

   revenues

 

 

1,139,499

 

 

 

851,882

 

 

 

642,472

 

Total net segment revenues

 

 

12,852,469

 

 

 

11,812,296

 

 

 

8,214,547

 

Elimination of intersegment revenues

 

 

(57,363

)

 

 

(48,246

)

 

 

(28,267

)

Consolidated net revenues

 

$

12,795,106

 

 

$

11,764,050

 

 

$

8,186,280

 

Segment operating margin (loss):(3)

 

 

 

 

 

 

 

 

 

 

 

 

U.S. dialysis and related lab services

 

$

1,637,626

 

 

$

1,200,198

 

 

$

1,372,265

 

HCP

 

 

214,983

 

 

 

385,253

 

 

 

66,930

 

Other——Ancillary services and strategic initiatives

 

 

(24,456

)

 

 

(38,595

)

 

 

(64,877

)

Total segment margin

 

 

1,828,153

 

 

 

1,546,856

 

 

 

1,374,318

 

Reconciliation of segment operating margin to

   consolidated income from continuing operations before

   income taxes:

 

 

 

 

 

 

 

 

 

 

 

 

Contingent earn-out obligation adjustment

 

 

 

 

 

56,977

 

 

 

 

Corporate support costs(4)

 

 

(13,012

)

 

 

(53,699

)

 

 

(46,481

)

Transaction expenses

 

 

 

 

 

 

 

 

(30,753

)

Consolidated operating income

 

 

1,815,141

 

 

 

1,550,134

 

 

 

1,297,084

 

Debt expense

 

 

(410,294

)

 

 

(429,943

)

 

 

(288,554

)

Debt refinancing and redemption charges

 

 

(97,548

)

 

 

 

 

 

(10,963

)

Other income

 

 

2,374

 

 

 

4,787

 

 

 

3,737

 

Consolidated income from continuing

   operations before income taxes

 

$

1,309,673

 

 

$

1,124,978

 

 

$

1,001,304

 

 

(1)

Includes management fees for providing management and administrative services to dialysis centers in which the Company owns a minority equity investment or which are wholly-owned by third parties.

(2)

Other revenues primarily relate to providing medical consulting services.

(3)

Certain costs previously reported in the ancillary services and strategic initiatives have been reclassified to U.S. dialysis and related lab services to conform to the current year presentation.

(4)

Corporate support costs in 2013 also include $7,721 of an adjustment to reduce a tax asset associated with the HCP acquisition escrow provisions.

Depreciation and amortization expense by segment is as follows:

 

 

 

December 31,

 

 

 

2014

 

 

2013

 

 

2012

 

 

 

 

 

 

 

 

 

 

 

 

 

 

U.S. dialysis and related lab services

 

$

402,767

 

 

$

355,879

 

 

$

310,375

 

HCP

 

 

169,485

 

 

 

158,356

 

 

 

24,544

 

Other - Ancillary services and strategic initiatives

 

 

18,683

 

 

 

14,502

 

 

 

7,050

 

 

 

$

590,935

 

 

$

528,737

 

 

$

341,969

 

 

Summary of assets by segment is as follows:

 

 

 

December 31,

 

 

 

2014

 

 

2013

 

Segment assets

 

 

 

 

 

 

 

 

U.S. dialysis and related lab services (including equity    investments of $28,138 and $27,009, respectively)

 

$

10,959,096

 

 

$

10,248,993

 

HCP (including equity investments of $15,393 and $13,677, respectively)

 

 

6,285,984

 

 

 

6,265,767

 

Other - —Ancillary services and strategic initiatives(1) (including equity investments of $22,106 in 2014)

 

 

697,635

 

 

 

584,117

 

Consolidated assets

 

$

17,942,715

 

 

$

17,098,877

 

 

(1)

Includes approximately $44,000 and $26,000 in 2014 and 2013, respectively, of net property and equipment related to the Company’s international operations.

Expenditures for property and equipment by segment is as follows:

 

 

 

December 31,

 

 

 

2014

 

 

2013

 

 

2012

 

 

 

 

 

 

 

 

 

 

 

 

 

 

U.S. dialysis and related lab services

 

$

560,610

 

 

$

554,345

 

 

$

524,180

 

HCP

 

 

27,885

 

 

 

31,582

 

 

 

7,464

 

Other - Ancillary services and strategic initiatives

 

 

52,835

 

 

 

31,670

 

 

 

18,502

 

 

 

$

641,330

 

 

$

617,597

 

 

$

550,146