Segment Reporting (Tables)

6 Months Ended

Jun. 30, 2022

Segment Reporting [Abstract]

Schedule of Segment Reporting Information, by Segment

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

	Inpatient Rehabilitation								Home Health and Hospice
	Three Months Ended June 30,				Six Months Ended June 30,				Three Months Ended June 30,				Six Months Ended June 30,
	2022		2021		2022		2021		2022		2021		2022		2021
Net operating revenues	$	1,062.5	$	1,001.6	$	2,121.8	$	1,961.5	$	268.0	$	286.1	$	542.3	$	556.6
Operating expenses:
Inpatient rehabilitation:
Salaries and benefits	585.9		515.9		1,173.3		1,017.8		—		—		—		—
Other operating expenses	166.4		147.5		324.7		287.5		—		—		—		—
Supplies	47.4		44.1		97.2		89.3		—		—		—		—
Occupancy costs	13.8		15.0		29.2		30.1		—		—		—		—
Home health and hospice:
Cost of service (excluding depreciation and amortization)	—		—		—		—		124.2		122.6		248.6		240.7
Support and overhead costs	—		—		—		—		99.3		103.1		198.5		204.5
	813.5		722.5		1,624.4		1,424.7		223.5		225.7		447.1		445.2
Other expense (income)	3.1		(2.3)		4.2		(3.8)		—		(1.6)		—		(1.6)
Equity in net income of nonconsolidated affiliates	(1.0)		(0.8)		(1.9)		(1.6)		—		(0.2)		—		(0.4)
Noncontrolling interests	21.9		28.2		43.9		53.3		0.7		0.5		1.3		0.9
Segment Adjusted EBITDA	$	225.0	$	254.0	$	451.2	$	488.9	$	43.8	$	61.7	$	93.9	$	112.5
Capital expenditures	$	117.5	$	120.4	$	235.3	$	220.2	$	2.6	$	2.2	$	4.9	$	3.1

Schedule of Reconciliation of Assets from Segment to Consolidated

	Inpatient Rehabilitation		Home Health and Hospice		Encompass Health Consolidated
As of June 30, 2022
Total assets	$	5,459.0	$	1,623.2	$	7,082.2
Investments in and advances to nonconsolidated affiliates	1.3		1.6		2.9
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

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

Segment reconciliations (in millions):

	Three Months Ended June 30,				Six Months Ended June 30,
	2022		2021		2022		2021
Total Segment Adjusted EBITDA	$	268.8	$	315.7	$	545.1	$	601.4
General and administrative expenses	(60.3)		(54.2)		(108.7)		(92.8)
Depreciation and amortization	(68.8)		(63.4)		(135.0)		(125.9)
Loss on disposal or impairment of assets	(2.3)		(2.9)		(2.9)		(2.8)
Loss on early extinguishment of debt	(1.1)		(1.0)		(1.4)		(1.0)
Interest expense and amortization of debt discounts and fees	(60.6)		(41.8)		(100.2)		(84.6)
Net income attributable to noncontrolling interests	22.6		28.7		45.2		54.2
Change in fair market value of equity securities	(3.2)		0.7		(5.7)		0.6
Income from continuing operations before income tax expense	$	95.1	$	181.8	$	236.4	$	349.1

Schedule of Reconciliation of Revenue from Segments to Consolidated

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

	Three Months Ended June 30,				Six Months Ended June 30,
	2022		2021		2022		2021
Inpatient rehabilitation:
Inpatient	$	1,037.8	$	976.9	$	2,074.0	$	1,919.2
Outpatient and other	24.7		24.7		47.8		42.3
Total inpatient rehabilitation	1,062.5		1,001.6		2,121.8		1,961.5
Home health and hospice:
Home health	220.2		232.3		445.1		452.2
Hospice	47.8		53.8		97.2		104.4
Total home health and hospice	268.0		286.1		542.3		556.6
Total net operating revenues	$	1,330.5	$	1,287.7	$	2,664.1	$	2,518.1