Basis of Presentation (Tables)

3 Months Ended

Mar. 31, 2014

Basis of Presentation

Schedule of allowances for doubtful accounts

Allowance for doubtful accounts (in thousands):

Balance, December 31, 2012	$	830
Provision	718
Recoveries	(42		)
Charge-offs	(590		)
Balance, December 31, 2013	$	916
Provision	—
Recoveries	—
Charge-offs	(49		)
Balance, March 31, 2014	$	867

Estimated allowance for appeals and estimated liability for appeals (in thousands):

Balance, December 31, 2012	$	34,426
Provision	41,076
Appeals found in Providers’ favor	(19,711		)
Balance, December 31, 2013	$	55,791	*
Provision	5,793
Appeals found in Providers’ favor	(16,748		)
Balance, March 31, 2014	$	44,836	*

*Includes $9,829 and $13,939 related to estimated allowance for appeals that apply to uncollected accounts receivable as of March 31, 2014 and December 31, 2013, respectively.