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REVENUE (Tables)
12 Months Ended
Dec. 31, 2019
Revenue from Contract with Customer [Abstract]  
Schedule of the Impact of Adoption of Standards
Adoption of the standard impacted the Company’s results as follows (in thousands):

 
 
Prior to ASC 606 Adoption
 
Adjustments for ASC 606
 
Subsequent to ASC 606 Adoption
 
 
As of December 31, 2019
Consolidated Balance Sheets
 
 
Accounts receivable, net
 
$
324,416

 
$

 
$
324,416

 
 
 
 
 
 
 
 
 
Year Ended December 31, 2019
Consolidated Statement of Comprehensive Income (Loss)
 
 
Net revenue
 
$
2,382,058

 
$
(71,641
)
 
$
2,310,417

Provision for doubtful accounts
 
(71,641
)
 
71,641

 

Operating loss
 
(319
)
 

 
(319
)
Consolidated Statements of Cash Flows
 
 
 
 
 
 
Changes in operating cash flows:
 
 
 
 
 
 
Accounts receivable, net
 
82,285

 

 
82,285

 
 
 
 
 
 
 
 
 
As of December 31, 2018
Consolidated Balance Sheets
 
 
Accounts receivable, net
 
$
310,169

 
$

 
$
310,169

 
 
 
 
 
 
 
 
 
Year Ended December 31, 2018
Consolidated Statement of Comprehensive Income (Loss)
 
 
 
 
 
 
Net revenue
 
$
2,001,132

 
$
(61,341
)
 
$
1,939,791

Provision for doubtful accounts
 
(61,341
)
 
61,341

 

Operating income
 
38,269

 

 
38,269

Consolidated Statements of Cash Flows
 
 
 
 
 
 
Changes in operating cash flows:
 
 
 
 
 
 
Accounts receivable, net
 
(21,012
)
 

 
(21,012
)
Schedule of Allowance for Doubtful Accounts
The following table presents the allowance for doubtful accounts for the years ended December 31, 2019, 2018 and 2017 (in thousands):
 
Balance at Beginning of Period
 
Write-Off of Receivables
 
Charged to Costs and Expenses
 
Balance at End of Period
Year ended December 31, 2017
 
 
 
 
 
 
 
Allowance for doubtful accounts
$
32,144

 
$
(34,920
)
 
$
45,602

 
$
42,826

Year ended December 31, 2018
 
 
 
 
 
 
 
Allowance for doubtful accounts (1)
$

 
$

 
$

 
$

Year ended December 31, 2019
 
 
 
 
 
 
 
Allowance for doubtful accounts (1)
$

 
$

 
$

 
$


(1) Subsequent to the adoption of ASC 606, an allowance for doubtful accounts is established only as a result of an adverse change in the Company’s payers’ ability to pay outstanding billings.
Schedule of Net Revenue Earned by Category of Payer
The following table sets forth the net revenue earned by category of payer for the years ended December 31, 2019, 2018 and 2017 (in thousands):
 
 
Year Ended December 31,
 
 
2019
 
2018
 
2017
Commercial payers
 
$
2,001,105

 
$
1,699,450

 
$
1,598,703

Government payers
 
285,128

 
217,876

 
203,651

Patients
 
24,184

 
22,465

 
25,692

Net revenue
 
$
2,310,417

 
$
1,939,791

 
$
1,828,046