SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

12 Months Ended

Dec. 31, 2018

Schedule of Revenue Sources, Health Care Organization [Table Text Block]



	As of December 31,
	2018		2017		2016
Home Health Medicare	50	%	53	%	58	%
Home Health Non-Medicare - Episodic-based	9	%	8	%	6	%
Home Health Non-Medicare - Non-episodic based	12	%	11	%	11	%
Hospice Medicare	23	%	23	%	21	%
Hospice Non-Medicare	1	%	1	%	1	%
Personal Care	5	%	4	%	3	%
	100	%	100	%	100	%

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):



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

	For the year ended December 31, 2017
Consolidated Statements of Operations
Net service revenue	$	1,533,680		$	(22,408	)	$	1,511,272
Cost of service, excluding depreciation and amortization	$	900,726		$	2,651		$	903,377
Provision for doubtful accounts	$	25,059		$	(25,059	)	$	—
Net income attributable to Amedisys, Inc.	$	30,301		$	—		$	30,301

Consolidated Statements of Cash Flows
Provision for doubtful accounts	$	25,059		$	(25,059	)	$	—
Changes in operating assets and liabilities, net of impact of acquisitions:
Patient accounts receivable	$	(59,731	)	$	25,059		$	(34,672	)

	For the year ended December 31, 2016
Consolidated Statements of Operations
Net service revenue	$	1,437,454		$	(18,193	)	$	1,419,261
Cost of service, excluding depreciation and amortization	$	833,055		$	1,326		$	834,381
Provision for doubtful accounts	$	19,519		$	(19,519	)	$	—
Net income attributable to Amedisys, Inc.	$	37,261		$	—		$	37,261

Consolidated Statements of Cash Flows
Provision for doubtful accounts	$	19,519		$	(19,519	)	$	—
Changes in operating assets and liabilities, net of impact of acquisitions:
Patient accounts receivable	$	(55,519	)	$	19,519		$	(36,000	)

Schedule of Estimated Useful Lives of Property and Equipment

We generally provide for depreciation over the following estimated useful service lives.



	Years
Building	39
Leasehold improvements	Lesser of lease term or expected useful life
Equipment and furniture	3 to 7
Vehicles	5
Computer software	3 to 5
Capital leases	3

Schedule of Property and Equipment

The following table summarizes the balances related to our property and equipment for 2018 and 2017 (amounts in millions):



	As of December 31,
	2018			2017
Building and leasehold improvements	8.7			7.8
Equipment and furniture	53.4			72.9
Capital leases	2.9			—
Computer software	59.9			97.2
	124.9			177.9
Less: accumulated depreciation	(95.5		)	(146.8		)
	$	29.4		$	31.1

Schedule of Weighted-Average Shares Outstanding

The following table sets forth, for the periods indicated, shares used in our computation of 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 Years Ended December 31,
	2018	2017	2016
Weighted average number of shares outstanding – basic	32,791	33,704	33,198
Effect of dilutive securities:
Stock options	502	281	162
Non-vested stock and stock units	316	319	381
Weighted average number of shares outstanding – diluted	33,609	34,304	33,741
Anti-dilutive securities	50	271	221