Schedule II - Valuation and Qualifying Accounts

12 Months Ended

Dec. 31, 2018

Notes to Financial Statements

SEC Schedule, 12-09, Schedule of Valuation and Qualifying Accounts Disclosure [Text Block]

SCHEDULE II – VALUATION AND QUALIFYING ACCOUNTS

For the years ended

December 31, 2018,

2017

and

2016

Accounts receivable allowance and Estimated liability for appeals as of

December 31, 2018,

2017

and

2016

are as follows:

Accounts receivable allowance

(in thousands)

:

	Balance at Beginning of Year		Provision		Recoveries		Charge-offs			Balance at End of Year
Year ended December 31, 2016	$	11,464	$	21,583	$	108	$	(22,383	)	$	10,772
Year ended December 31, 2017		10,772		20,233		-		(16,206	)		14,799
Year ended December 31, 2018		14,799		20,453		-		(21,569	)		13,683

Estimated liability for appeals

(in thousands)

:

	Balance at Beginning of Year		Provision		Appeals found in providers favor			Release of estimated liability			Balance at End of Year
Year ended December 31, 2016	$	12,801	$	721	$	(2,396	)	$	-		$	11,126
Year ended December 31, 2017		11,126		83		(2,665	)		-			8,544
Year ended December 31, 2018		8,544		-		(108	)		(8,436	)		-

The above chart represents the CMS estimated reserve liability only.