SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

12 Months Ended

Dec. 31, 2019

Accounting Policies [Abstract]

Schedule of Revenue by Payor Class

Revenue by payor class as a percentage of total net service revenue is as follows:

	As of December 31,
	2019		2018		2017
Home Health:
Medicare	44	%	50	%	53	%
Non-Medicare - Episodic-based	9	%	9	%	8	%
Non-Medicare - Non-episodic based	12	%	12	%	11	%
Hospice (1):
Medicare	30	%	23	%	23	%
Non-Medicare	1	%	1	%	1	%
Personal Care	4	%	5	%	4	%
	100	%	100	%	100	%

(1) Acquired Compassionate Care Hospice on February 1, 2019 and RoseRock Healthcare on April 1, 2019.

Schedule of Cash, Cash Equivalents and Restricted Cash

The following table summarizes the balances related to our cash, cash equivalents and restricted cash for 2019 and 2018 (amounts in millions):

	As of December 31,
	2019		2018
Cash and cash equivalents	$	30.3	$	20.2
Restricted cash	66.2		—
Cash, cash equivalents and restricted cash	$	96.5	$	20.2

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	2 to 7
Finance leases	3

Schedule of Property and Equipment

The following table summarizes the balances related to our property and equipment for 2019 and 2018 (amounts in millions):

	As of December 31,
	2019			2018
Building and leasehold improvements	$	8.7		$	8.7
Equipment and furniture	55.6			53.4
Finance leases	5.2			2.9
Computer software	54.7			59.9
	124.2			124.9
Less: accumulated depreciation	(96.1		)	(95.5		)
	$	28.1		$	29.4

Schedule of Fair Value of Financial Instrument

The following details our financial instruments where the carrying value and the fair value differ (amounts in millions):

	Fair Value at Reporting Date Using
Financial Instrument	Carrying Value as of December 31, 2019		Quoted Prices in Active Markets for Identical Items (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)
Long-term obligations	$	242.3	$	—	$	240.8	$	—

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,
	2019	2018	2017
Weighted average number of shares outstanding – basic	32,142	32,791	33,704
Effect of dilutive securities:
Stock options	545	502	281
Non-vested stock and stock units	303	316	319
Weighted average number of shares outstanding – diluted	32,990	33,609	34,304
Anti-dilutive securities	117	50	271