SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

6 Months Ended

Jun. 30, 2018

Schedule of Effect of Adoption of ASC 606

Our adoption of ASC 606 on January 1, 2018, on a full retrospective basis, impacted the Company's previously reported results as follows (amounts in thousands, unaudited):



	As Previously Reported			Adjustment for the Adoption of ASC 606			As Adjusted
	As of December 31, 2017
Condensed Consolidated Balance Sheets
Patient accounts receivable	$	201,196		$	—		$	201,196
Allowance for doubtful accounts	$	20,866		$	20,866		$	—

	For the three-month period ended June 30, 2017
Condensed Consolidated Statements of Operations
Net service revenue	$	378,821		$	(3,875	)	$	374,946
Cost of service, excluding depreciation and amortization	$	219,765		$	776		$	220,541
Provision for doubtful accounts	$	4,651		$	(4,651	)	$	—
Net income attributable to Amedisys, Inc.	$	4,461		$	—		$	4,461

	For the six-month period ended June 30, 2017
Condensed Consolidated Statements of Operations
Net service revenue	$	749,279		$	(9,672	)	$	739,607
Cost of service, excluding depreciation and amortization	$	435,550		$	1,320		$	436,870
Provision for doubtful accounts	$	10,992		$	(10,992	)	$	—
Net income attributable to Amedisys, Inc.	$	19,591		$	—		$	19,591

Condensed Consolidated Statements of Cash Flows
Provision for doubtful accounts	$	10,992		$	(10,992	)	$	—
Changes in operating assets and liabilities, net of impact of acquisitions:
Patient accounts receivable	$	(17,825	)	$	10,992		$	(6,833	)

Schedule of Property and Equipment

The following table summarizes the balances related to our property and equipment for the periods indicated (amounts in millions):



	As of June 30, 2018			As of December 31, 2017
Building and leasehold improvements	$	8.8		$	7.8
Equipment and furniture	56.9			72.9
Computer software	63.4			97.2
	129.1			177.9
Less: accumulated depreciation	(101.1		)	(146.8		)
	$	28.0		$	31.1

Schedule of Weighted-Average Shares Outstanding

The following table sets forth, for the periods indicated, shares used in our computation of the weighted-average shares outstanding, which are used to calculate our basic and diluted net income attributable to Amedisys, Inc. common stockholders (amounts in thousands):



	For the Three- Month Periods Ended June 30,		For the Six- Month Periods Ended June 30,
	2018	2017	2018	2017
Weighted average number of shares outstanding - basic	33,439	33,637	33,705	33,540
Effect of dilutive securities:
Stock options	425	329	381	285
Non-vested stock and stock units	315	363	305	378
Weighted average number of shares outstanding - diluted	34,179	34,329	34,391	34,203
Anti-dilutive securities	57	169	88	248