Segment Reporting (Tables)

12 Months Ended

Dec. 31, 2021

Segment Reporting [Abstract]

Schedule of Selected Financial Information of Reportable Segments

Selected financial information for our reportable segments is as follows (in millions):

	Inpatient Rehabilitation						Home Health and Hospice
	For the Year Ended December 31,						For the Year Ended December 31,
	2021		2020		2019		2021		2020		2019
Net operating revenues	$	4,015.0	$	3,566.2	$	3,513.0	$	1,106.6	$	1,078.2	$	1,092.0
Operating expenses:
Inpatient rehabilitation:
Salaries and benefits	2,127.3		1,903.8		1,813.1		—		—		—
Other operating expenses	594.8		534.7		521.9		—		—		—
Supplies	184.2		171.0		147.0		—		—		—
Occupancy costs	59.0		61.4		64.8		—		—		—
Home health and hospice:
Cost of services (excluding depreciation and amortization)	—		—		—		489.3		511.3		506.2
Support and overhead costs	—		—		—		406.2		402.8		381.7
	2,965.3		2,670.9		2,546.8		895.5		914.1		887.9
Other income	(6.9)		(8.0)		(10.5)		(1.6)		—		—
Equity in net income of nonconsolidated affiliates	(3.4)		(3.0)		(5.5)		(0.6)		(0.5)		(1.2)
Noncontrolling interests	103.2		83.3		82.6		1.8		1.3		9.5
Segment Adjusted EBITDA	$	956.8	$	823.0	$	899.6	$	211.5	$	163.3	$	195.8
Capital expenditures	$	545.6	$	404.6	$	391.4	$	5.6	$	3.6	$	12.7

Reconciliation of Assets from Segment to Consolidated

	Inpatient Rehabilitation		Home Health and Hospice		Encompass Health Consolidated
As of December 31, 2021
Total assets	$	5,143.0	$	1,721.9	$	6,864.9
Investments in and advances to nonconsolidated affiliates	2.4		1.6		4.0
As of December 31, 2020
Total assets	$	4,834.7	$	1,611.2	$	6,445.9
Investments in and advances to nonconsolidated affiliates	1.5		4.0		5.5

Reconciliation of Segment Adjusted EBITDA to Income from Continuing Operations Before Income Tax Expense

Segment reconciliations (in millions):

	For the Year Ended December 31,
	2021		2020		2019
Total Segment Adjusted EBITDA	$	1,168.3	$	986.3	$	1,095.4
General and administrative expenses	(197.3)		(155.5)		(247.0)
Depreciation and amortization	(256.6)		(243.0)		(218.7)
Loss on disposal or impairment of assets	(0.4)		(11.6)		(11.1)
Government, class action, and related settlements	—		(2.8)		—
Loss on early extinguishment of debt	(1.0)		(2.3)		(7.7)
Interest expense and amortization of debt discounts and fees	(164.6)		(184.2)		(159.7)
Net income attributable to noncontrolling interests	105.0		84.6		87.1
SARs mark-to-market impact on noncontrolling interests	—		—		5.0
Change in fair market value of equity securities	0.6		0.4		0.8
Gain on consolidation of joint venture formerly accounted for under the equity method of accounting	3.2		2.2		19.2
Payroll taxes on SARs exercise	—		(1.5)		(1.0)
Income from continuing operations before income tax expense	$	657.2	$	472.6	$	562.3

Reconciliation of Revenue from Segments to Consolidated

Additional detail regarding the revenues of our operating segments by service line follows (in millions):

	For the Year Ended December 31,
	2021		2020		2019
Inpatient rehabilitation:
Inpatient	$	3,918.1	$	3,496.1	$	3,423.5
Outpatient and other	96.9		70.1		89.5
Total inpatient rehabilitation	4,015.0		3,566.2		3,513.0
Home health and hospice:
Home health	897.3		877.6		918.0
Hospice	209.3		200.6		174.0
Total home health and hospice	1,106.6		1,078.2		1,092.0
Total net operating revenues	$	5,121.6	$	4,644.4	$	4,605.0