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Revenue | 12 Months Ended
--- | ---
Dec. 31, 2021
Revenue from Contract with Customer [Abstract] |
Revenue | Revenue Disaggregation of Revenue Resident fee revenue by payor source and reportable segment is as follows.
| Year Ended December 31, 2021
(in thousands) | Independent Living |  | Assisted Living and Memory Care |  | CCRCs |  | Health Care Services |  | Total
Private pay | $ | 473,740 |  |  | $ | 1,521,588 |  |  | $ | 212,981 |  |  | $ | 601 |  |  | $ | 2,208,910 |
Government reimbursement | 1,798 |  |  | 68,133 |  |  | 57,362 |  |  | 134,083 |  |  | 261,376 |
Other third-party payor programs | — |  |  | — |  |  | 34,082 |  |  | 39,480 |  |  | 73,562 |
Total resident fee revenue | $ | 475,538 |  |  | $ | 1,589,721 |  |  | $ | 304,425 |  |  | $ | 174,164 |  |  | $ | 2,543,848 |
| Year Ended December 31, 2020
(in thousands) | Independent Living |  | Assisted Living and Memory Care |  | CCRCs |  | Health Care Services |  | Total
Private pay | $ | 510,254 |  |  | $ | 1,622,117 |  |  | $ | 235,018 |  |  | $ | 906 |  |  | $ | 2,368,295 |
Government reimbursement | 2,344 |  |  | 69,159 |  |  | 59,614 |  |  | 287,512 |  |  | 418,629 |
Other third-party payor programs | — |  |  | — |  |  | 27,251 |  |  | 78,392 |  |  | 105,643 |
Total resident fee revenue | $ | 512,598 |  |  | $ | 1,691,276 |  |  | $ | 321,883 |  |  | $ | 366,810 |  |  | $ | 2,892,567 |
| Year Ended December 31, 2019
(in thousands) | Independent Living |  | Assisted Living and Memory Care |  | CCRCs |  | Health Care Services |  | Total
Private pay | $ | 542,112 |  |  | $ | 1,748,364 |  |  | $ | 281,197 |  |  | $ | 753 |  |  | $ | 2,572,426 |
Government reimbursement | 2,446 |  |  | 67,574 |  |  | 81,054 |  |  | 357,963 |  |  | 509,037 |
Other third-party payor programs | — |  |  | — |  |  | 39,924 |  |  | 88,544 |  |  | 128,468 |
Total resident fee revenue | $ | 544,558 |  |  | $ | 1,815,938 |  |  | $ | 402,175 |  |  | $ | 447,260 |  |  | $ | 3,209,931 |
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. 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 consolidated balance sheets) of $67.5 million and $138.3 million, including $27.5 million and $21.1 million of monthly resident fees billed and received in advance, as of December 31, 2021 and 2020, respectively. During the year ended December 31, 2020, the Company received $87.5 million under the Accelerated and Advance Payment Program administered by CMS, of which $3.1 million and $87.5 million was included in such total deferred revenue as of December 31, 2021 and 2020, respectively. Refer to Note 3 for additional information on such program. Pursuant to the HCS Sale, $63.6 million of such obligations related to the Company's Health Care Services segment were retained by the HCS Venture and therefore derecognized from the Company's consolidated balance sheet. For the years ended December 31, 2021, 2020, and 2019 the Company recognized $60.2 million, $60.6 million, and $94.6 million respectively, of revenue that was included in the deferred revenue balance as of January 1, 2021, 2020, and 2019, respectively. 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. The following table presents the changes in allowance for credit losses on accounts receivable for the periods indicated.
|  | For the Years Ended December 31,
(in millions) |  | 2021 |  | 2020 |  | 2019
Balance at beginning of period |  | $ | 9.8 |  |  | $ | 7.8 |  |  | $ | 7.9 |
Provision within facility operating expense |  | 21.6 |  |  | 16.7 |  |  | 15.2 |
Write-offs |  | (19.2) |  |  | (16.2) |  |  | (19.5) |
Recoveries and other |  | 1.1 |  |  | 1.5 |  |  | 4.2 |
Balance at end of period |  | $ | 13.3 |  |  | $ | 9.8 |  |  | $ | 7.8 |

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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=123351226&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=123351226&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=123351226&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=123351226&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=123351226&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=123351226&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=123351226&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=123351226&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=123351226&loc=SL49130554-203045 + Details
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