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Stockholders' Deficit (Tables) | 3 Months Ended
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Mar. 31, 2023
Equity [Abstract] |
Schedule of Stockholders' Deficit | The following schedule presents the reconciliation of the carrying amount of total equity, equity attributable to the Company’s stockholders, and equity attributable to noncontrolling interests as of March 31, 2023, and during the three-month period following December 31, 2022 (in millions):
|  |  |  |  |  |  | Community Health Systems, Inc. Stockholders |  |  |  |  |  |  |  |  |
|  | Redeemable Noncontrolling Interest |  |  |  | Common Stock |  |  | Additional Paid-In Capital |  |  | Accumulated Other Comprehensive Loss (Income) |  |  | Accumulated Deficit |  |  | Noncontrolling Interest |  |  | Total Stockholders’ Deficit |
Balance, December 31, 2022 |  | $ | 541 |  |  |  | $ | 1 |  |  | $ | 2,084 |  |  | $ | (21 | ) |  | $ | (3,431 | ) |  | $ | 92 |  |  | $ | (1,275 | )
Comprehensive income (loss) |  |  | 21 |  |  |  |  | — |  |  |  | — |  |  |  | 3 |  |  |  | (51 | ) |  |  | 11 |  |  |  | (37 | )
Distributions to noncontrolling interests |  |  | (33 | ) |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (11 | ) |  |  | (11 | )
Purchases of subsidiary shares from noncontrolling interests |  |  | (1 | ) |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Contributions from noncontrolling interests |  |  | 1 |  |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 1 |  |  |  | 1 |
Adjustment to redemption value of redeemable noncontrolling interests |  |  | 32 |  |  |  |  | — |  |  |  | (32 | ) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (32 | )
Cancellation of restricted stock for tax withholdings on vested shares |  |  | — |  |  |  |  | — |  |  |  | (4 | ) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (4 | )
Share-based compensation |  |  | — |  |  |  |  | — |  |  |  | 6 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 6 |
Balance, March 31, 2023 |  | $ | 561 |  |  |  | $ | 1 |  |  | $ | 2,054 |  |  | $ | (18 | ) |  | $ | (3,482 | ) |  | $ | 93 |  |  | $ | (1,352 | )
The following schedule presents the reconciliation of the carrying amount of total equity, equity attributable to the Company’s stockholders, and equity attributable to the noncontrolling interests as of March 31, 2022, and during the three-month period following December 31, 2021 (in millions):
|  |  |  |  |  |  | Community Health Systems, Inc. Stockholders |  |  |  |  |  |  |  |  |
|  | Redeemable Noncontrolling Interest |  |  |  | Common Stock |  |  | Additional Paid-In Capital |  |  | Accumulated Other Comprehensive Loss (Income) |  |  | Accumulated Deficit |  |  | Noncontrolling Interest |  |  | Total Stockholders’ Deficit |
Balance, December 31, 2021 |  | $ | 480 |  |  |  | $ | 1 |  |  | $ | 2,118 |  |  | $ | (14 | ) |  | $ | (3,477 | ) |  | $ | 82 |  |  | $ | (1,290 | )
Comprehensive income (loss) |  |  | 16 |  |  |  |  | — |  |  |  | — |  |  |  | (8 | ) |  |  | (1 | ) |  |  | 15 |  |  |  | 6 |
Distributions to noncontrolling interests |  |  | (12 | ) |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (17 | ) |  |  | (17 | )
Purchases of subsidiary shares from noncontrolling interests |  |  | 1 |  |  |  |  | — |  |  |  | (1 | ) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (1 | )
Contributions from noncontrolling interests |  |  | 1 |  |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Adjustment to redemption value of redeemable noncontrolling interests |  |  | 7 |  |  |  |  | — |  |  |  | (7 | ) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (7 | )
Cancellation of restricted stock for tax withholdings on vested shares |  |  | — |  |  |  |  | — |  |  |  | (8 | ) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (8 | )
Share-based compensation |  |  | — |  |  |  |  | — |  |  |  | 5 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 5 |
Balance, March 31, 2022 |  | $ | 493 |  |  |  | $ | 1 |  |  | $ | 2,107 |  |  | $ | (22 | ) |  | $ | (3,478 | ) |  | $ | 80 |  |  | $ | (1,312 | )
Schedule of Impact of Noncontrolling Interest to Stockholders' Deficit | The following schedule discloses the effects of changes in the Company’s ownership interest in its less-than-wholly-owned subsidiaries on Community Health Systems, Inc. stockholders’ deficit (in millions):
|  | Three Months Ended |
|  | March 31, |
|  | 2023 |  |  | 2022 |
Net loss attributable to Community Health Systems, Inc. stockholders |  | $ | (51 | ) |  | $ | (1 | )
Transfers to the noncontrolling interests: |  |  |  |  |  |  |  |
Net increase (decrease) in Community Health Systems, Inc. paid-in-capital for purchase of subsidiary partnership interests |  |  | — |  |  |  | (1 | )
Net transfers to the noncontrolling interests |  |  | — |  |  |  | (1 | )
Change to Community Health Systems, Inc. stockholders' deficit from net loss attributable to Community Health Systems, Inc. stockholders and transfers to noncontrolling interests |  | $ | (51 | ) |  | $ | (2 | )

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- Definition The tabular disclosure of the effects of any changes in a parent's ownership interest in a subsidiary on the equity attributable to the parent if the ownership interests in a subsidiary changes during the period. The changes represented by this element did not result in the deconsolidation of the subsidiary. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 50 -Paragraph 1A -Subparagraph (d) -URI https://asc.fasb.org/extlink&oid=109239629&loc=SL4573702-111684 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 55 -Paragraph 4M -URI https://asc.fasb.org/extlink&oid=120409616&loc=SL4591554-111686 + Details
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- Definition Tabular disclosure of changes in the separate accounts comprising stockholders' equity (in addition to retained earnings) and of the changes in the number of shares of equity securities during at least the most recent annual fiscal period and any subsequent interim period presented is required to make the financial statements sufficiently informative if both financial position and results of operations are presented. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section 50 -Paragraph 2 -URI https://asc.fasb.org/extlink&oid=126973232&loc=d3e21463-112644 + Details
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