Revenue Recognition (Tables)

12 Months Ended

Dec. 31, 2018

Revenue from Contract with Customer [Abstract]

Schedule of Change in Accounting Estimate

The table below presents the impact of the adoption of Topic 606 on the Company’s consolidated statements of income.

	Year Ended December 31, 2018
	Under ASC		Effect of ASC		As Reported
	605		606		Under ASC 606
Risk pool settlements and incentives	$	64,498,841	$	36,429,000	$	100,927,841
Total revenue		483,478,752		36,429,000		519,907,752
Provision for income taxes		12,173,610		10,186,030		22,359,640
Net income		34,024,521		26,242,970		60,267,491
Net income attributable to noncontrolling interest		26,337,701		23,094,788		49,432,489
Net income attributable to Apollo Medical Holdings, Inc.	$	7,686,820	$	3,148,182	$	10,835,002
Earnings per share - basic	$	0.23	$	0.10	$	0.33
Earnings per share - diluted	$	0.21	$	0.08	$	0.29

The table below presents the impact of the adoption of Topic 606 on the Company’s consolidated balance sheet.

	December 31, 2018
	Under ASC		Effect of ASC		As Reported
	605		606		Under ASC 606
Assets
Receivables, net – related party	$	12,292,325	$	36,429,000	$	48,721,325
Total assets		476,570,049		36,429,000		512,999,049
Current liabilities
Income taxes payable		1,435,831		10,186,030		11,621,861
Deferred tax liability		17,181,362		2,434,573		19,615,935
Mezzanine equity
Noncontrolling interest in Allied Pacific of California IPA		202,022,241		23,094,788		225,117,029
Shareholders’ equity
Retained earnings		14,640,021		3,148,182		17,788,203
Total liabilities, mezzanine equity and stockholders' equity	$	476,570,049	$	36,429,000	$	512,999,049

Schedule of Prospective Adoption of New Accounting Pronouncements

The cumulative effect of changes made to the Company’s 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, net – related party	$	12,514,492	$	11,600,000	$	24,114,492
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 year ended December 31, 2018 and 2017:

Year Ended December 31,	2018		2017
Commercial	$	197,008,079	$	116,947,692
Medicare		187,862,209		120,448,509
Medicaid		90,850,313		92,590,894
Other third parties		44,187,151		26,368,835
Revenue	$	519,907,752	$	356,355,930