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Revenue | 6 Months Ended
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Jun. 30, 2020
Revenue from Contract with Customer [Abstract] |
Revenue | Revenue Disaggregation of Revenue The Company disaggregates its revenue from contracts with customers by payor source. 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 June 30, 2020
(in thousands) | Independent Living |  | Assisted Living and Memory Care |  | CCRCs |  | Health Care Services |  | Total
Private pay | $ | 129,678 |  |  | $ | 414,276 |  |  | $ | 59,980 |  |  | $ | 258 |  |  | $ | 604,192 |
Government reimbursement | 600 |  |  | 17,880 |  |  | 13,744 |  |  | 70,566 |  |  | 102,790 |
Other third-party payor programs | — |  |  | — |  |  | 5,301 |  |  | 19,346 |  |  | 24,647 |
Total resident fee revenue | $ | 130,278 |  |  | $ | 432,156 |  |  | $ | 79,025 |  |  | $ | 90,170 |  |  | $ | 731,629 |
| Three Months Ended June 30, 2019
(in thousands) | Independent Living |  | Assisted Living and Memory Care |  | CCRCs |  | Health Care Services |  | Total
Private pay | $ | 135,348 |  |  | $ | 433,589 |  |  | $ | 71,092 |  |  | $ | 193 |  |  | $ | 640,222 |
Government reimbursement | 603 |  |  | 16,636 |  |  | 20,196 |  |  | 91,614 |  |  | 129,049 |
Other third-party payor programs | — |  |  | — |  |  | 9,965 |  |  | 22,627 |  |  | 32,592 |
Total resident fee revenue | $ | 135,951 |  |  | $ | 450,225 |  |  | $ | 101,253 |  |  | $ | 114,434 |  |  | $ | 801,863 |
| Six Months Ended June 30, 2020
(in thousands) | Independent Living |  | Assisted Living and Memory Care |  | CCRCs |  | Health Care Services |  | Total
Private pay | $ | 264,968 |  |  | $ | 854,889 |  |  | $ | 124,683 |  |  | $ | 428 |  |  | $ | 1,244,968 |
Government reimbursement | 1,172 |  |  | 34,746 |  |  | 33,149 |  |  | 144,255 |  |  | 213,322 |
Other third-party payor programs | — |  |  | — |  |  | 15,740 |  |  | 40,306 |  |  | 56,046 |
Total resident fee revenue | $ | 266,140 |  |  | $ | 889,635 |  |  | $ | 173,572 |  |  | $ | 184,989 |  |  | $ | 1,514,336 |
| Six Months Ended June 30, 2019
(in thousands) | Independent Living |  | Assisted Living and Memory Care |  | CCRCs |  | Health Care Services |  | Total
Private pay | $ | 270,393 |  |  | $ | 875,500 |  |  | $ | 142,625 |  |  | $ | 383 |  |  | $ | 1,288,901 |
Government reimbursement | 1,252 |  |  | 33,251 |  |  | 41,683 |  |  | 180,271 |  |  | 256,457 |
Other third-party payor programs | — |  |  | — |  |  | 20,672 |  |  | 45,312 |  |  | 65,984 |
Total resident fee revenue | $ | 271,645 |  |  | $ | 908,751 |  |  | $ | 204,980 |  |  | $ | 225,966 |  |  | $ | 1,611,342 |
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 healthcare services is generally billed monthly in arrears. A portion of the Company's reimbursement from Medicare for certain healthcare services is billed near the start of each period of care, and cash is generally received before all services are rendered. The amount of revenue recognized for periods of care which are incomplete at period end is based on the Company's historical average percentage of days complete on each period of care and any unearned amounts are deferred and recognized when the service is performed. 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 $154.7 million and $72.5 million, including $34.7 million and $38.9 million of monthly resident fees billed and received in advance, as of June 30, 2020 and December 31, 2019, respectively. Such amount of total deferred revenue as of June 30, 2020 also included $85.0 million received in April 2020 under a temporary expansion of the Accelerated and Advance Payment Program administered by the Centers for Medicare & Medicaid Services ("CMS"). Such amount of advance receipts is anticipated to either be recognized as revenue and retained by the Company during the recoupment period from August to November 2020 as services are provided or refunded by the Company at the conclusion of such period. Refer to Note 3 for additional information on such program. For the six months ended June 30, 2020 and 2019, the Company recognized $55.2 million and $72.7 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 both the three months ended June 30, 2020 and 2019, the Company recognized $3.6 million and for both the six months ended June 30, 2020 and 2019, the Company recognized $7.6 million and $7.1 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 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 10 -URI http://asc.fasb.org/extlink&oid=121604090&loc=SL49130551-203045 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 13 -Subparagraph (b)(2) -URI http://asc.fasb.org/extlink&oid=121604090&loc=SL49130556-203045 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 12 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=121604090&loc=SL49130554-203045 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=121604090&loc=SL49130550-203045 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 12 -Subparagraph (e) -URI http://asc.fasb.org/extlink&oid=121604090&loc=SL49130554-203045 Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 12 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=121604090&loc=SL49130554-203045 Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 12 -Subparagraph (d) -URI http://asc.fasb.org/extlink&oid=121604090&loc=SL49130554-203045 Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 15 -URI http://asc.fasb.org/extlink&oid=121604090&loc=SL49130558-203045 Reference 10: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 12 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=121604090&loc=SL49130554-203045 + Details
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