Basis of Presentation (Tables)

9 Months Ended

Sep. 30, 2018

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Concentration of Net Operating Revenues by Payor

Our Net operating revenues disaggregated by payor source and segment are as follows (in millions):

	Inpatient Rehabilitation				Home Health and Hospice				Consolidated
	Three Months Ended September 30,				Three Months Ended September 30,				Three Months Ended September 30,
	2018		2017		2018		2017		2018		2017
Medicare	$	600.5	$	576.3	$	205.7	$	169.9	$	806.2	$	746.2
Medicare Advantage	75.0		63.5		22.7		19.1		97.7		82.6
Managed care	85.1		82.8		8.6		7.8		93.7		90.6
Medicaid	25.7		25.5		4.1		0.9		29.8		26.4
Other third-party payors	11.8		12.5		—		—		11.8		12.5
Workers’ compensation	6.9		7.2		0.5		—		7.4		7.2
Patients	5.3		4.6		0.1		0.2		5.4		4.8
Other income	15.3		11.1		0.3		0.2		15.6		11.3
Total	$	825.6	$	783.5	$	242.0	$	198.1	$	1,067.6	$	981.6

	Inpatient Rehabilitation				Home Health and Hospice				Consolidated
	Nine Months Ended September 30,				Nine Months Ended September 30,				Nine Months Ended September 30,
	2018		2017		2018		2017		2018		2017
Medicare	$	1,832.1	$	1,719.2	$	581.8	$	483.7	$	2,413.9	$	2,202.9
Medicare Advantage	226.2		195.4		64.5		56.4		290.7		251.8
Managed care	256.7		253.0		24.9		21.5		281.6		274.5
Medicaid	77.2		70.2		7.3		3.3		84.5		73.5
Other third-party payors	36.5		36.4		—		—		36.5		36.4
Workers’ compensation	21.1		21.1		0.8		0.1		21.9		21.2
Patients	14.1		13.0		0.8		0.6		14.9		13.6
Other income	36.6		30.6		0.7		0.6		37.3		31.2
Total	$	2,500.5	$	2,338.9	$	680.8	$	566.2	$	3,181.3	$	2,905.1

The concentration of patient service accounts receivable by payor class, as a percentage of total patient service accounts receivable, is as follows:

	September 30, 2018		December 31, 2017
Medicare	74.5	%	75.1	%
Managed care and other discount plans, including Medicare Advantage	17.8	%	17.4	%
Medicaid	2.8	%	2.4	%
Other third-party payors	2.8	%	2.9	%
Workers' compensation	1.2	%	1.3	%
Patients	0.9	%	0.9	%
Total	100.0	%	100.0	%

Schedule of New Accounting Pronouncements and Changes in Accounting Principles [Table Text Block]

Adopting ASC 606 on January 1, 2018 using the full retrospective transition method had the following impact to our previously reported condensed consolidated statements of operations (in millions):

	For the Three Months Ended September 30, 2017							For the Nine Months Ended September 30, 2017
	As Previously Reported		Adjustment for ASC 606			Restated		As Previously Reported		Adjustment for ASC 606			Restated
Net operating revenues	$	995.6	$	(14.0	)	$	981.6	$	2,951.7	$	(46.6	)	$	2,905.1
Provision for doubtful accounts	$	12.6	$	(12.6	)	$	—	$	42.7	$	(42.7	)	$	—
Other operating expenses	$	137.6	$	(1.4	)	$	136.2	$	397.2	$	(3.9	)	$	393.3
Net income attributable to Encompass Health	$	65.9	$	—		$	65.9	$	195.7	$	—		$	195.7