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ACQUISITIONS (Tables)
9 Months Ended
Sep. 30, 2019
Business Combinations [Abstract]  
Schedule of Business Acquisitions
The Company is in the process of finalizing its valuation of the assets acquired and liabilities assumed. During the three-month period ended September 30, 2019, we recorded measurement period adjustments based on changes to management's estimates and assumptions related to the assets acquired and liabilities assumed. Based on the Company's preliminary valuation, the total estimated consideration of $327.9 million has been allocated to assets acquired and liabilities assumed as of the acquisition date as follows (amounts in millions):
 
Amount
Patient accounts receivable
$
26.3

Prepaid expenses
0.8

Other current assets
0.2

Property and equipment
0.2

Intangible assets
24.4

Operating lease right of use assets
3.4

Total assets acquired
55.3

Accounts payable
(15.9
)
Payroll and employee benefits
(11.8
)
Accrued expenses
(11.0
)
Deferred tax liability
(0.4
)
Operating lease liabilities
(3.4
)
Total liabilities acquired
(42.5
)
Net identifiable assets acquired
12.8

Goodwill
315.1

Total estimated consideration
$
327.9


Business Acquisition, Pro Forma Information
The following table contains unaudited pro forma condensed consolidated statement of operations information for the three and nine-month periods ended September 30, 2019 and 2018 assuming that the CCH acquisition closed on January 1, 2018 (amounts in millions, except per share data):
 
For the Three-
Month Periods
Ended September 30,
 
For the Nine-
Month Periods
Ended September 30,
 
2019
 
2018
 
2019
 
2018
Net service revenue
$
494.6

 
$
467.3

 
$
1,471.0

 
$
1,373.4

Operating income
46.8

 
47.0

 
142.2

 
136.9

Net income attributable to Amedisys, Inc.
34.1

 
34.2

 
102.9

 
97.9

Basic earnings per share
1.06

 
1.07

 
3.21

 
2.96

Diluted earnings per share
$
1.03

 
$
1.05

 
$
3.12

 
$
2.89