ACQUISITIONS (Tables)

12 Months Ended

Dec. 31, 2021

Business Combinations [Abstract]

Schedule of Business Acquisitions, Contessa Health

The Company is in the process of reviewing the fair value of the assets acquired, liabilities assumed and noncontrolling interests. Based on the Company's preliminary valuation, the total consideration of $241.3 million has been allocated to assets acquired, liabilities assumed and noncontrolling interests as of the acquisition date as follows (amounts in millions):

	Amount
ASSETS
Patient accounts receivable	$	1.5
Prepaid expenses	0.3
Other current assets	0.1
Property and equipment	0.3
Operating lease right of use assets	0.8
Intangible assets	54.3
Other assets	3.1
Total assets acquired	$	60.4
LIABILITIES AND EQUITY
Accounts payable	$	(0.1)
Payroll and employee benefits	(0.6)
Accrued expenses	(3.4)
Operating lease liabilities	(0.8)
Deferred tax liability	(3.1)
Current portion of long-term obligations	(0.9)
Other long-term obligations	(0.2)
Total liabilities assumed	(9.1)
Noncontrolling interests	(43.9)
Total equity assumed	(43.9)
Total liabilities and equity assumed	$	(53.0)
Net identifiable assets acquired	$	7.4
Goodwill	233.9
Total consideration	$	241.3

Schedule Of Business Acquisitions, Asana Hospice

The Company has finalized its valuation of the assets acquired and liabilities assumed. The total consideration of $65.6 million has been allocated to assets acquired and liabilities assumed as of the acquisition date as follows (amounts in millions):

	Amount
ASSETS
Patient accounts receivable	$	4.6
Property and equipment	0.2
Operating lease right of use assets	0.9
Intangible assets	5.6
Total assets acquired	11.3
LIABILITIES
Accounts payable	(3.2)
Payroll and employee benefits	(1.5)
Accrued expenses	(0.5)
Operating lease liabilities	(0.9)
Total liabilities assumed	(6.1)
Net identifiable assets acquired	5.2
Goodwill	60.4
Total consideration	$	65.6

Schedule Of Business Acquisitions, AseraCare Hospice

The Company has finalized its valuation of the assets acquired and liabilities assumed. The total consideration of $229.6 million has been allocated to assets acquired and liabilities assumed as of the acquisition date as follows (amounts in millions):

	Amount
ASSETS
Patient accounts receivable	$	15.3
Prepaid expenses	0.7
Property and equipment	0.6
Operating lease right of use assets	5.9
Intangible assets	24.3
Other assets	0.1
Total assets acquired	46.9
LIABILITIES
Accounts payable	(6.3)
Payroll and employee benefits	(5.9)
Accrued expenses	(11.9)
Operating lease liabilities	(5.4)
Total liabilities assumed	(29.5)
Net identifiable assets acquired	17.4
Goodwill	212.2
Total consideration	$	229.6

Schedule of Pro Forma Financial Information, AseraCare

The following table contains unaudited pro forma condensed consolidated statement of operations information for the years ended December 31, 2020 and 2019 assuming that the AseraCare acquisition closed on January 1, 2019 (amounts in millions, except per share data).

	For the Years Ended December 31,
	2020		2019
Net service revenue	$	2,120.1	$	2,077.0
Operating income	218.0		167.5
Net income attributable to Amedisys Inc.	180.6		112.3
Basic earnings per share	5.55		3.49
Diluted earnings per share	5.43		3.40