Basis of Presentation (Tables)

6 Months Ended

Jun. 30, 2014

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	500
Recoveries	(17		)
Charge-offs	(167		)
Balance, June 30, 2014	$	1,232

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	12,166
Appeals found in Providers’ favor	(25,076		)
Balance, June 30, 2014	$	42,881	*

*Includes $7,161 and $13,939 related to estimated allowance for appeals that apply to uncollected accounts receivable as of June 30, 2014 and December 31, 2013, respectively.

Schedule of changes in Level 3

Acquisition related contingent consideration	(in thousands)
Fair value at December 31, 2013	$	945
Payments on contingent consideration	(428		)
Change in fair value of contingent consideration	11
Fair value at June 30, 2014	$	528

- Definition

Tabular disclosure of the fair value measurement of liabilities using significant unobservable inputs (Level 3), a reconciliation of the beginning and ending balances, separately presenting changes attributable to the following: (1) total gains or losses for the period (realized and unrealized), segregating those gains or losses included in earnings (or changes in net assets), and gains or losses recognized in other comprehensive income (loss) and a description of where those gains or losses included in earnings (or changes in net assets) are reported in the statement of income (or activities); (2) purchases, sales, issues, and settlements (each type disclosed separately); and (3) transfers in and transfers out of Level 3 (for example, transfers due to changes in the observability of significant inputs) by class of liability.

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