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Held for Sale and Discontinued Operations Held for Sale and Discontinued Operations | 9 Months Ended
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Sep. 30, 2018
Held for Sale and Discontinued Operations [Abstract] |
Disposal Groups, Including Discontinued Operations, Disclosure [Text Block] | Held for sale and discontinued operations DaVita Medical Group In December 2017, the Company entered into an agreement to sell its DMG division to Collaborative Care Holdings, LLC (Optum), a subsidiary of UnitedHealth Group Inc., subject to receipt of required regulatory approvals and other customary closing conditions. As a result, the DMG business has been classified as held for sale and its results of operations are reported as discontinued operations for all periods presented in these condensed consolidated financial statements. During the third quarter of 2018, the Company recorded a $216,147 charge on its DMG business which included a $98,201 valuation adjustment and $117,946 in related tax expense on this held for sale business based on an updated assessment of fair value, which includes inputs such as the transaction itself, risks and timing, and performance of the business. The following table presents the financial results of discontinued operations related to DMG:
| Three months ended September 30, |  | Nine months ended September 30,
| 2018 |  | 2017 |  | 2018 |  | 2017
Revenues | $ | 1,252,909 |  |  | $ | 1,178,443 |  |  | $ | 3,733,270 |  |  | $ | 3,461,493 |
Expenses | 1,260,814 |  |  | 1,164,562 |  |  | 3,679,747 |  |  | 3,396,914 |
Goodwill impairment charges | — |  |  | 601,040 |  |  | — |  |  | 651,659 |
Valuation adjustment | 98,201 |  |  | — |  |  | 98,201 |  |  | — |
(Loss) income from discontinued operations before taxes | (106,106 | ) |  | (587,159 | ) |  | (44,678 | ) |  | (587,080 | )
Income tax expense (benefit) | 105,633 |  |  | (216,287 | ) |  | 103,151 |  |  | (198,121 | )
Net loss from discontinued operations, net of tax | (211,739 | ) |  | (370,872 | ) |  | (147,829 | ) |  | (388,959 | )
The following table presents the financial position of discontinued operations related to DMG:
| September 30, 2018 |  | December 31, 2017
Assets |  |  |  |  |
Cash and cash equivalents | $ | 444,468 |  |  | $ | 179,668 |
Other current assets | 848,905 |  |  | 826,608 |
Property and equipment, net | 438,332 |  |  | 379,945 |
Intangible assets, net | 1,316,571 |  |  | 1,316,550 |
Other long-term assets | 114,236 |  |  | 178,894 |
Goodwill | 2,883,475 |  |  | 2,879,977 |
Valuation allowance on disposal group | (98,201 | ) |  | — |
Total current assets held for sale, net | $ | 5,947,786 |  |  | $ | 5,761,642 |
Liabilities |  |  |  |  |
Other liabilities | $ | 652,502 |  |  | $ | 505,734 |
Medical payables | 457,748 |  |  | 457,040 |
Current portion of long-term debt | 2,839 |  |  | 2,845 |
Long-term debt | 33,595 |  |  | 35,003 |
Other long-term liabilities | 272,937 |  |  | 184,448 |
Total current liabilities held for sale | $ | 1,419,621 |  |  | $ | 1,185,070 |
The following table presents cash flows of discontinued operations related to DMG:
| September 30, 2018 |  | September 30, 2017
Net cash provided by operating activities from discontinued operations | $ | 208,570 |  |  | $ | 298,974 |
Net cash used in investing activities from discontinued operations | $ | (32,860 | ) |  | $ | (187,606 | )
DMG acquisitions During the first nine months of 2018, the Company's DMG business acquired three medical businesses for a total of $2,854 in cash and deferred purchase price of $275. Certain income tax amounts are pending final evaluation and quantification of any pre-acquisition tax contingencies. In addition, valuation of medical claims liabilities and certain other working capital items relating to acquisitions are pending final quantification. The assets and liabilities for all acquisitions were recorded at their estimated fair values at the dates of the acquisitions and are included in the Company’s current held for sale assets and liabilities. Sale of Tandigm Health investment Effective June 1, 2018, DMG sold its 19% ownership interest in the Tandigm Health joint venture and a related supporting business resulting in a gain, net of tax, of $18,636. Goodwill impairment charges As previously disclosed, prior to being reclassified as held for sale, the Company recorded goodwill impairment charges for the DMG business of $601,040 and $651,659 for the three and nine months ended September 30, 2017. These charges resulted from continuing developments in the Company’s DMG business, including the determination that commercial membership was expected to be lower than previously expected due to increased reimbursement pressure, Medicaid reimbursement rates were expected to trend lower within the state of California, and the gap between Medicare rate increases and medical cost increases were likely to persist. The charges recorded during the nine months ended September 30, 2017 resulted additionally from medical cost and utilization trends.

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- Definition Held for Sale and Discontinued Operations [Abstract] + References No definition available. + Details
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- Definition The entire disclosure related to a disposal group. Includes, but is not limited to, a discontinued operation, disposal classified as held-for-sale or disposed of by means other than sale or disposal of an individually significant component. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 360 -URI http://asc.fasb.org/topic&trid=2155823 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -URI http://asc.fasb.org/subtopic&trid=2122178 + Details
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