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Revenue Recognition (Tables) | 6 Months Ended
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Jun. 30, 2018
Revenue from Contract with Customer [Abstract] |
Schedule of Change in Accounting Estimate [Table Text Block] | The table below presents the impact of the adoption of ASC 606 on the Company’s consolidated statements of income.
|  | Three months ended June 30, 2018 |
|  | Under ASC |  |  | Effect of ASC |  |  | As Reported |
|  | 605 |  |  | 606 |  |  | Under ASC 606 |
Risk pool settlements and incentives |  | $ | 10,466,217 |  |  | $ | 3,400,000 |  |  | $ | 13,866,217 |
Total revenue |  |  | 119,604,546 |  |  |  | 3,400,000 |  |  |  | 123,004,546 |
Provision for income taxes |  |  | 572,364 |  |  |  | 951,443 |  |  |  | 1,523,807 |
Net income |  |  | 5,417,036 |  |  |  | 2,448,557 |  |  |  | 7,865,593 |
Net income attributable to noncontrolling interest |  |  | 3,046,761 |  |  |  | 2,154,730 |  |  |  | 5,201,491 |
Net income attributable to Apollo Medical Holdings, Inc. |  | $ | 2,370,275 |  |  | $ | 293,827 |  |  | $ | 2,664,102 |
Earnings per share - basic |  | $ | 0.07 |  |  | $ | 0.01 |  |  | $ | 0.08 |
Earnings per share - diluted |  | $ | 0.06 |  |  | $ | 0.01 |  |  | $ | 0.07 |
|  | Six months ended June 30, 2018 |
|  | Under ASC |  |  | Effect of ASC |  |  | As Reported |
|  | 605 |  |  | 606 |  |  | Under ASC 606 |
Risk pool settlements and incentives |  | $ | 28,452,953 |  |  | $ | 3,400,000 |  |  | $ | 31,852,953 |
Total revenue |  |  | 243,771,273 |  |  |  | 3,400,000 |  |  |  | 247,171,273 |
Provision for income taxes |  |  | 7,801,204 |  |  |  | 951,443 |  |  |  | 8,752,647 |
Net income |  |  | 21,134,691 |  |  |  | 2,448,557 |  |  |  | 23,583,248 |
Net income attributable to noncontrolling interest |  |  | 16,603,961 |  |  |  | 2,154,730 |  |  |  | 18,758,691 |
Net income attributable to Apollo Medical Holdings, Inc. |  | $ | 4,530,730 |  |  | $ | 293,827 |  |  | $ | 4,824,557 |
Earnings per share - basic |  | $ | 0.14 |  |  | $ | 0.01 |  |  | $ | 0.15 |
Earnings per share - diluted |  | $ | 0.12 |  |  | $ | 0.01 |  |  | $ | 0.13 |
The table below presents the impact of the adoption of ASC 606 on the Company’s consolidated balance sheet.
|  | June 30, 2018 |
|  | Under ASC |  |  | Effect of ASC |  |  | As Reported |
|  | 605 |  |  | 606 |  |  | Under ASC 606 |
Assets |  |  |  |  |  |  |  |  |  |  |  |
Trade accounts receivable, net |  | $ | 31,141,815 |  |  | $ | 3,400,000 |  |  | $ | 34,541,815 |
Total assets |  |  | 507,577,108 |  |  |  | 3,400,000 |  |  |  | 510,977,108 |
Noncurrent liabilities |  |  |  |  |  |  |  |  |  |  |  |
Deferred tax liability |  |  | 26,807,337 |  |  |  | 951,443 |  |  |  | 27,758,780 |
Mezzanine equity |  |  |  |  |  |  |  |  |  |  |  |
Noncontrolling interest in Alliled Pacific of California IPA |  |  | 193,759,589 |  |  |  | 2,154,730 |  |  |  | 195,914,319 |
Shareholders’ equity |  |  |  |  |  |  |  |  |  |  |  |
Retained earnings |  |  | 7,267,729 |  |  |  | 293,827 |  |  |  | 7,561,556 |
Total liabilities, mezzanine equity and stockholders' equity |  | $ | 166,221,944 |  |  | $ | 3,400,000 |  |  | $ | 169,621,944 |
Schedule of Prospective Adoption of New Accounting Pronouncements | The cumulative effect of changes made to the Company’s condensed consolidated balance sheet as of January 1, 2018 for the adoption of Topic 606 were as follows:
|  | Balance at December 31, 2017 |  |  | Adjustments due to Topic 606 |  |  | Balance at January 1, 2018 |
Current Assets |  |  |  |  |  |  |  |  |  |  |  |
Receivables |  | $ | 20,117,304 |  |  | $ | 11,600,000 |  |  | $ | 31,717,304 |
Liabilities, Mezzanine Equity and Stockholders’ Equity |  |  |  |  |  |  |  |  |  |  |  |
Noncurrent Liabilities |  |  |  |  |  |  |  |  |  |  |  |
Deferred tax liability |  | $ | 24,916,598 |  |  | $ | 3,246,098 |  |  | $ | 28,162,696 |
Mezzanine equity |  |  |  |  |  |  |  |  |  |  |  |
Noncontrolling interest in Allied Pacific of California IPA |  | $ | 172,129,744 |  |  | $ | 7,351,434 |  |  | $ | 179,481,178 |
Stockholders’ Equity |  |  |  |  |  |  |  |  |  |  |  |
Retained earnings |  | $ | 1,734,531 |  |  | $ | 1,002,468 |  |  | $ | 2,736,999 |
Disaggregation of Revenue | The following table presents disaggregated revenue generated by each payor type for the three and six months ended June 30, 2018 and 2017 :
Three Months Ended |  | June 30, 2018 |  |  | June 30, 2017 |
Commercial |  | $ | 97,852,959 |  |  | $ | 79,277,193 |
Medicare |  |  | 24,920,063 |  |  |  | 1,979,486 |
Medicaid |  |  | 183,794 |  |  |  | - |
Other third parties |  |  | 47,730 |  |  |  | 55,021 |
Revenue |  | $ | 123,004,546 |  |  | $ | 81,311,700 |
Six Months Ended |  | June 30, 2018 |  |  | June 30, 2017 |
Commercial |  | $ | 203,231,219 |  |  | $ | 163,126,111 |
Medicare |  |  | 43,461,178 |  |  |  | 3,433,189 |
Medicaid |  |  | 360,144 |  |  |  | - |
Other third parties |  |  | 118,732 |  |  |  | 88,462 |
Revenue |  | $ | 247,171,273 |  |  | $ | 166,647,762 |

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- Definition Tabular disclosure of disaggregation of revenue into categories depicting how nature, amount, timing, and uncertainty of revenue and cash flows are affected by economic factor. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 5 -URI http://asc.fasb.org/extlink&oid=109196051&loc=SL49130545-203045 + Details
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- Definition Tabular disclosure of the change in an accounting estimate, including a change that occurs in an interim period. If a change in accounting estimate affects several future periods (for example, a change in the service life of a depreciable asset) disclose the effect on income from continuing operations, net income (or other appropriate captions of changes in the applicable net assets or performance indicator), and any related per-share amounts of the current period. Disclosure of the effects of a change in an accounting estimate that occurs in the ordinary course of business (such as uncollectible accounts or inventory obsolescence) is not required, unless the effect is material. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 270 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.10-01.(a)(5)) -URI http://asc.fasb.org/extlink&oid=27015980&loc=d3e46468-122699 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 270 -SubTopic 10 -Section 45 -Paragraph 14 -URI http://asc.fasb.org/extlink&oid=109236672&loc=d3e777-108305 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=109234566&loc=d3e22595-107794 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 45 -Paragraph 18 -URI http://asc.fasb.org/extlink&oid=115929471&loc=d3e21843-107793 + Details
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