XML 68 R55.htm IDEA: XBRL DOCUMENT v3.6.0.2
Details Of Certain Balance Sheet Accounts (Schedule of Accrued Expenses) (Details) - USD ($)
$ in Thousands
1 Months Ended 12 Months Ended
Mar. 31, 2014
Dec. 31, 2016
Dec. 31, 2015
Dec. 31, 2014
Accrued payroll   $ 17,509 $ 13,304  
Accrued workers' compensation insurance   12,823 14,116  
Accrued health insurance [1]   4,092 950  
Indemnification reserve [2]   419 754  
Accrued payroll taxes   1,747 1,805  
Accrued professional fees   1,485 1,084  
Accrued severance [3]   1,326    
Accrued restructuring [4]   1,786    
Other   1,416 3,069  
Accrued expenses   $ 42,603 35,082  
Contributions due after fund received, period   5 days    
Reduction of indemnification reserve accrual   $ 200    
Illinois [Member]        
Health insurance reimbursement and contribution due   2,200 500  
LHC Group, Inc. [Member]        
Amount voluntarily remitted to government $ 1,800      
Reduction of indemnification reserve accrual   200 $ 400 $ 500
Estimated billing adjustments for remittance payment   $ 400    
[1] The Company provides health insurance coverage to qualified union employees providing personal care services in Illinois through a Taft-Hartley multi-employer health and welfare plan under Section 302(c)(5) of the Labor Management Relations Act of 1947. The Company's insurance contributions equal the amount reimbursed by the State of Illinois. Contributions are due within five business days from the date the funds are received from the State. Amounts due of $2.2 million and $0.5 million for health insurance reimbursements and contributions were reflected in prepaid insurance and accrued insurance at December 31, 2016 and 2015, respectively.
[2] As a condition of the sale of the Home Health Business to subsidiaries of LHC Group. Inc. ("LHCG") the Company is responsible for any adjustments to Medicare and Medicaid billings prior to the closing of the sale. In connection with an internal evaluation of the Company's billing processes, it discovered documentation errors in a number of claims that it had submitted to Medicare. Consistent with applicable law, the Company voluntarily remitted $1.8 million to the government in March 2014. The Company, using its best judgment, has estimated a total of $0.4 million for billing adjustments for 2013, 2012 and 2011 services which may be subject to Medicare audits. For the years ended December 31, 2016 and 2015, the Company reduced the indemnification reserve accrual by the amounts accrued for periods no longer subject to Medicare audits of $0.2 million and $0.4 million, respectively. This amount is reflected as a reduction in general and administrative expense of discontinued operations.
[3] Accrued severance represents amounts payable to terminated employees with employment and/or separation agreements with the Company.
[4] Accrued restructuring includes reserves for lease commitments related to the closure of three adult day services centers in Illinois during the third quarter of 2016 and unused contact center office space.