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Revenue | 3 Months Ended
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Mar. 31, 2020
Revenue from Contract with Customer [Abstract] |
Revenue | Revenue Disaggregation of Revenue The Company disaggregates its revenue from contracts with customers by payor source, as the Company believes it best depicts how the nature, amount, timing and uncertainty of its revenue and cash flows are affected by economic factors. See details on a reportable segment basis in the tables below.
| Three Months Ended March 31, 2020
(in thousands) | Independent Living |  | Assisted Living and Memory Care |  | CCRCs |  | Health Care Services |  | Total
Private pay | $ | 135,290 |  |  | $ | 440,613 |  |  | $ | 64,703 |  |  | $ | 170 |  |  | $ | 640,776 |
Government reimbursement | 572 |  |  | 16,866 |  |  | 19,405 |  |  | 73,689 |  |  | 110,532 |
Other third-party payor programs | — |  |  | — |  |  | 10,439 |  |  | 20,960 |  |  | 31,399 |
Total resident fee revenue | $ | 135,862 |  |  | $ | 457,479 |  |  | $ | 94,547 |  |  | $ | 94,819 |  |  | $ | 782,707 |
| Three Months Ended March 31, 2019
(in thousands) | Independent Living |  | Assisted Living and Memory Care |  | CCRCs |  | Health Care Services |  | Total
Private pay | $ | 135,045 |  |  | $ | 441,911 |  |  | $ | 71,533 |  |  | $ | 190 |  |  | $ | 648,679 |
Government reimbursement | 649 |  |  | 16,615 |  |  | 21,487 |  |  | 88,657 |  |  | 127,408 |
Other third-party payor programs | — |  |  | — |  |  | 10,707 |  |  | 22,685 |  |  | 33,392 |
Total resident fee revenue | $ | 135,694 |  |  | $ | 458,526 |  |  | $ | 103,727 |  |  | $ | 111,532 |  |  | $ | 809,479 |
The Company has not further disaggregated management fee revenues and revenue for reimbursed costs incurred on behalf of managed communities as the economic factors affecting the nature, timing, amount, and uncertainty of revenue and cash flows do not significantly vary within each respective revenue category. Contract Balances The payment terms and conditions within the Company's revenue-generating contracts vary by contract type and payor source, although terms generally include payment to be made within 30 days. Resident fee revenue for recurring and routine monthly services is generally billed monthly in advance under the Company's independent living, assisted living, and memory care residency agreements. Resident fee revenue for standalone or certain health care services is generally billed monthly in arrears. Additionally, non-refundable community fees are generally billed and collected in advance or upon move-in of a resident under the Company's independent living, assisted living, and memory care residency agreements. Amounts of revenue that are collected from residents in advance are recognized as deferred revenue until the performance obligations are satisfied. The Company had total deferred revenue (included within refundable fees and deferred revenue, and other liabilities within the condensed consolidated balance sheets) of $72.1 million and $72.5 million, including $39.8 million and $38.9 million of monthly resident fees billed and received in advance, as of March 31, 2020 and December 31, 2019, respectively. For the three months ended March 31, 2020 and 2019, the Company recognized $48.3 million and $61.7 million, respectively, of revenue that was included in the deferred revenue balance as of January 1, 2020 and 2019. The Company applies the practical expedient in ASC 606-10-50-14 and does not disclose amounts for remaining performance obligations that have original expected durations of one year or less. For the three months ended March 31, 2020 and 2019, the Company recognized $4.0 million and $3.5 million, respectively, of charges within facility operating expense within the condensed consolidated statements of operations for additions to the allowance for credit losses.

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- Definition The entire disclosure of revenue from contract with customer to transfer good or service and to transfer nonfinancial asset. Includes, but is not limited to, disaggregation of revenue, credit loss recognized from contract with customer, judgment and change in judgment related to contract with customer, and asset recognized from cost incurred to obtain or fulfill contract with customer. Excludes insurance and lease contracts. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -URI http://asc.fasb.org/topic&trid=49130388 + Details
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