NET REVENUE AND ACCOUNTS RECEIVABLE

12 Months Ended

Dec. 31, 2018

Revenue from Contract with Customer [Abstract]

NET REVENUE AND ACCOUNTS RECEIVABLE

NET REVENUE AND ACCOUNTS RECEIVABLE

The following table presents our disaggregated net revenue for each associated payor class (in thousands). Sales and usage-based taxes are excluded from net revenue.

	Year Ended December 31,
	2018		2017		2016
Commercial	$	575,566	$	677,536	$	771,278
Government	127,301		131,459		158,450
Patient	6,036		8,195		5,861
Net Revenue	$	708,903	$	817,190	$	935,589

Absent implementation of ASC 606, the Company would have reported revenue of $738.8 million, gross profit of $272.9 million, bad debt expense of $29.9 million for the year ended December 31, 2018, respectively, and an allowance for doubtful accounts of $41.2 million at December 31, 2018.

Net Revenue Concentration

During the year ended December 31, 2018, Aetna Health Management, LLC accounted for approximately 10% of net revenue. During the years ended December 31, 2017 and 2016, UnitedHealthcare Insurance Company accounted for approximately 18% and 24% of net revenue, respectively.

Collectability of Accounts Receivable

The following table sets forth the aging of our accounts receivable, aged based on date of service and categorized based on the three primary payor groups (in thousands):

	December 31, 2018								December 31, 2017
	0 - 180 days		Over 180 days		Total		% of Total		0 - 180 days		Over 180 days		Total			% of Total
Government	$	17,849	$	6,098	$	23,947			$	20,602	$	10,082	$	30,684
Commercial	67,288		14,740		82,028				63,767		18,779		82,546
Patient	2,092		6,797		8,889				2,577		7,627		10,204
Gross accounts receivable	$	87,229	$	27,635	114,864				$	86,946	$	36,488	123,434
Allowance for doubtful accounts					—		—	%					(37,912		)	30.7	%
Accounts receivable, net					$	114,864							$	85,522