REVENUE RECOGNITION (Tables)

9 Months Ended

Sep. 30, 2018

Revenue from Contract with Customer [Abstract]

Schedule of New Accounting Pronouncements and Changes in Accounting Principles

As a result of applying the modified retrospective method to adopt ASC 606, the following adjustments were made to our operating results:

	Three Months Ended September 30, 2018
	As Reported	Increase (Decrease)		Balances as if the previous accounting guidance was in effect
Patient Revenues, net	$141,431	3,903	(a)	$145,065
		(269)	(b)
		3,634
Operating Expenses	$113,799	3,903	(a)	$117,702
Total Expenses	$147,397	3,903	(a)	$151,300

(a) Adjusts for the implicit price concession of bad debt expense.

(b) Adjusts for the implementation of ASC 606.

	Nine Months Ended September 30, 2018
	As Reported	Increase (Decrease)		Balances as if the previous accounting guidance was in effect
Patient Revenues, net	$423,798	11,155	(a)	$434,066
		(887)	(b)
		10,268
Operating Expenses	$337,517	11,155	(a)	$348,672
Total Expenses	$427,672	11,155	(a)	$438,827

(a) Adjusts for the implicit price concession of bad debt expense.

(b) Adjusts for the implementation of ASC 606.

	As of September 30, 2018
	As Reported	Increase (Decrease)		Balances as if the previous accounting guidance was in effect
Accounts Receivable	$65,927	(887)	(a)	$81,275
		16,235	(b)
		15,348
Accumulated Deficit	$(23,432)	887	(a)	$(22,829)
		(284)	(c)
		603

(a) Adjusts for the implementation of ASC 606.

(b) Adjusts for a direct reduction of accounts receivable that would have been reflected as allowance for doubtful accounts in the consolidated balance sheet prior to the adoption of ASC 606.

(c) Reflects the tax impact for the ASC 606 adjustment of $887.

Disaggregation of Revenue

The following table summarizes revenue from contracts with customers by payor source for the periods presented (dollar amounts in thousands):

	Three Months Ended September 30,
	2018				2018				2017(1)
	As reported				As Adjusted to Legacy GAAP				As reported
Medicaid	$	68,929	48.7	%	$	78,200	53.9	%	$	77,027	52.6	%
Medicare	26,997		19.1	%	34,933		24.1	%	36,449		24.9	%
Managed Care	12,404		8.8	%	10,874		7.5	%	10,992		7.5	%
Private Pay and other	33,101		23.4	%	21,058		14.5	%	21,909		15.0	%
Total	$	141,431	100.0	%	$	145,065	100.0	%	$	146,377	100.0	%

	Nine Months Ended September 30,
	2018				2018				2017(1)
	As reported				As Adjusted to Legacy GAAP				As reported
Medicaid	$	198,418	46.8	%	$	226,631	52.2	%	$	223,410	51.9	%
Medicare	84,611		20.0	%	109,150		25.1	%	113,360		26.3	%
Managed Care	39,919		9.4	%	34,854		8.0	%	31,756		7.4	%
Private Pay and other	100,850		23.8	%	63,431		14.7	%	61,901		14.4	%
Total	$	423,798	100.0	%	$	434,066	100.0	%	$	430,427	100.0	%

(1) As noted above, prior period amounts have not been adjusted under the application of the modified retrospective method.