Schedule II - Valuation and Qualifying Accounts

12 Months Ended

Dec. 31, 2015

Notes to Financial Statements

Schedule of Valuation and Qualifying Accounts Disclosure [Text Block]

SCHEDULE II – VALUATION AND QUALIFYING ACCOUNTS

For the years ended December 31, 2015, 2014 and 2013

Allowance for doubtful accounts and estimated liability for appeals as of December 31, 2015, 2014 and 2013 are as follows:

Allowance for doubtful accounts (in thousands):
Balance, December 31, 2012	$	3,476
Provision		2,225
Recoveries		(2,220	)
Charge-offs		(1,521	)
Balance, December 31, 2013	$	1,960
Provision		8,195
Recoveries		(17	)
Charge-offs		(5,603	)
Balance, December 31, 2014	$	4,535
Provision		3,509
Recoveries		(100	)
Charge-offs		(3,095	)
Balance, December 31, 2015	$	4,849

Estimated liability for appeals and estimated allowance 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		16,822
Appeals found in providers favor		(30,990	)*
Balance, December 31, 2014	$	41,623	**
Provision		15,642
Appeals found in providers favor		(17,573	)*
Balance, December 31, 2015	$	39,692	**

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* For the years ended December 31, 2015, 2014, and 2013 included within the estimated allowance for appeals found in favor of providers, $6.2 million, $24.3 million and $6.3 million, respectively, was activity associated with HDI’s Medicare RAC contract.

**Includes $6,614, $4,824 and $13,939 related to estimated allowance for appeals that apply to uncollected accounts receivable as of December 31, 2015, 2014, and 2013, respectively.