Revenue Recognition and Receivables (Tables)

12 Months Ended

Dec. 31, 2018

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:



	Twelve Months Ended December 31, 2018
	As Reported	Increase (Decrease)		Balances as if the previous accounting guidance was in effect
Patient Revenues, net	$563,462	14,682	(a)	$577,657
		(487)	(b)
		14,195
Operating Expenses	$450,686	14,682	(a)	$465,368
Total Expenses	$565,122	14,682	(a)	$579,804

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

(b) Adjusts for the implementation of ASC 606.



	As of December 31, 2018
	As Reported	Increase (Decrease)		Balances as if the previous accounting guidance was in effect
Accounts Receivable	$66,257	(487)	(a)	$83,031
		17,261	(b)
		16,774
Accumulated Deficit	$(23,016)	487	(a)	$(22,575)
		(46)	(c)
		441

(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.

Disaggregation of Revenue

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



	Twelve Months Ended December 31,
	2018				2018				2017(1)
	As reported				As Adjusted to Legacy GAAP				As reported
Medicaid	$	267,015	47.4	%	$	303,412	52.5	%	$	300,926	52.4	%
Medicare	110,794		19.7	%	143,104		24.8	%	149,020		25.9	%
Managed Care	53,242		9.4	%	46,988		8.1	%	42,673		7.4	%
Private Pay and other	132,411		23.5	%	84,153		14.6	%	82,175		14.3	%
Total	$	563,462	100.0	%	$	577,657	100.0	%	$	574,794	100.0	%

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

Schedule of Accounts, Notes, Loans and Financing Receivable

Accounts receivable as of December 31, 2018 and 2017 is summarized in the following table:



	December 31,
	2018		As Adjusted to Legacy GAAP			2017

Medicaid	$	8,126	$	10,229		$	9,356
Medicare	$	15,706	$	17,592		$	20,007
Managed Care	27,532		30,105			29,453
Private Pay and other	14,893		25,592			20,348
	66,257		83,518			79,164
Less: allowance for doubtful accounts	—		(17,261		)	(14,235		)
Accounts receivable, net	66,257		66,257			64,929