Summary of Significant Accounting Policies (Tables)

9 Months Ended

Sep. 30, 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 September 30, 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 (2)	41,623
Provision	9,670
Appeals found in providers’ favor (1)	(13,751		)
Balance, September 30, 2015 (2)	$	37,542

⁽¹⁾ Includes appeals, closures or other adjustments.

⁽²⁾ Includes $2,650 and $4,824 related to estimated allowance for appeals that apply to uncollected accounts receivable as of September 30, 2015 and December 31, 2014, respectively.

Allowance for doubtful accounts as of September 30, 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
Provision	1,295
Recoveries	(100		)
Charge-offs and other	(421		)
Balance, September 30, 2015	$	2,672