Revenue Recognition (Tables)

6 Months Ended

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