Summary of Significant Accounting Policies (Tables)

3 Months Ended

Mar. 31, 2015

Summary of Significant Accounting Policies

Schedule of estimated liability of appeals and estimated allowance for appeals, and allowances for doubtful accounts

Estimated liability for appeals and estimated allowance for appeals as of March 31, 2015 are as follows (in thousands):

Balance, December 31, 2013	$	55,791
Provision	16,822
Appeals found in providers’ favor (1)	(30,990		)
Balance, December 31, 2014	41,623		(2)
Provision	2,321
Appeals found in providers’ favor (1)	(1,485		)
Balance, March 31, 2015	$	42,459	(2)

(1) Includes appeals, closures or other adjustments.

(2) Includes $5,473 and $4,824 related to estimated allowance for appeals that apply to uncollected accounts receivable as of March 31, 2015 and December 31, 2014, respectively.

Allowance for doubtful accounts as of March 31, 2015 is as follows (in thousands):

Balance, December 31, 2013	$	916
Provision	6,085
Recoveries	(17		)
Charge-offs	(5,086		)
Balance, December 31, 2014	1,898
Charge-offs and other	(420		)
Balance, March 31, 2015	$	1,478