REVENUE (Tables)

3 Months Ended

Mar. 31, 2020

Disaggregation of Revenue [Line Items]

Financing Receivable, Allowance for Credit Loss [Table Text Block]

The rollforward for the allowance for credit losses for the three months ended March 31, 2020 is as follows:

	For the Three Months Ended March 31, 2020
	Accounts Receivable		Unbilled Services		Note Receivable		Total
Allowance for credit losses as of December 31, 2019	$	19.0	$	2.3	$	—	$	21.3
Current expected credit losses opening balance impact on retained earnings	1.8		0.2		5.0		7.0
Plus, credit loss expense	8.5		—		5.0		13.5
Less, write offs	0.4		0.1		—		0.5
Ending allowance for credit losses	$	28.9	$	2.4	$	10.0	$	41.3

Contract with Customer, Asset and Liability [Table Text Block]

	March 31, 2020		December 31, 2019
Receivables, which are included in accounts receivable	$	758.6	$	771.1
Unbilled services	480.6		483.7
Unearned revenue	430.9		449.2

Revenue from Contract with Customer [Text Block]

REVENUES

The Company's revenues by segment payers/customer groups for the three months ended March 31, 2020, and 2019, are as follows:

	For the Three Months Ended March 31, 2020
	U.S.		Canada		United Kingdom		Switzerland		Other Europe		Other		Total
Payer/Customer
LCD
Clients	16	%	1	%	—	%	—	%	—	%	—	%	17	%
Patients	7	%	—	%	—	%	—	%	—	%	—	%	7	%
Medicare and Medicaid	8	%	—	%	—	%	—	%	—	%	—	%	8	%
Third-party	26	%	2	%	—	%	—	%	—	%	—	%	28	%
Total LCD revenues by payer	57	%	3	%	—	%	—	%	—	%	—	%	60	%
CDD
Biopharmaceutical and medical device companies	20	%	—	%	5	%	5	%	3	%	7	%	40	%
Total revenues	77	%	3	%	5	%	5	%	3	%	7	%	100	%

	For the Three Months Ended March 31, 2019
	U.S.		Canada		United Kingdom		Switzerland		Other Europe		Other		Total
Payer/Customer
LCD
Clients	16	%	1	%	—	%	—	%	—	%	—	%	17	%
Patients	8	%	—	%	—	%	—	%	—	%	—	%	8	%
Medicare and Medicaid	9	%	—	%	—	%	—	%	—	%	—	%	9	%
Third-party	26	%	2	%	—	%	—	%	—	%	—	%	28	%
Total LCD revenues by payer	59	%	3	%	—	%	—	%	—	%	—	%	62	%
CDD
Biopharmaceutical and medical device companies	19	%	—	%	4	%	5	%	3	%	7	%	38	%
Total revenues	78	%	3	%	4	%	5	%	3	%	7	%	100	%

Contract costs

CDD incurs sales commissions in the process of obtaining contracts with customers, which are recoverable through the service fees in the contract. Sales commissions that are payable upon contract award are recognized as assets and amortized over the expected contract term, along with related payroll tax expense. The amortization of commission expense is based on the weighted average contract duration for all commissionable awards in the respective business in which the commission expense is paid, which approximates the period over which goods and services are transferred to the customer. The amortization period of sales commissions ranges from approximately 12 to 57 months, depending on the business. For businesses that enter into primarily short-term contracts, the Company applies the practical expedient, which allows costs to obtain a contract to be expensed when incurred if the amortization period of the assets that would otherwise have been recognized is one year or less. Amortization of assets from sales commissions is included in selling, general, and administrative expense.

CDD incurs costs to fulfill contracts with customers, which are recoverable through the service fees in the contract. Contract fulfillment costs include software implementation costs and setup costs for certain market access solutions. These costs are recognized as assets and amortized over the expected term of the contract to which the implementation relates, which is the period over which services are expected to be provided to the customer. This period typically ranges from 24 to 60 months. Amortization of deferred contract fulfillment costs is included in cost of goods sold.

	March 31, 2020		December 31, 2019
Sales commission assets	$	30.3	$	28.6
Deferred contract fulfillment costs	13.8		14.9
Total	$	44.1	$	43.5

Amortization related to sales commission assets and associated payroll taxes for the three months ended March 31, 2020, and 2019, was $5.3 and $4.5, respectively. Amortization related to deferred contract fulfillment costs for the three months ended March 31, 2020, and 2019, was $3.0 and $1.8, respectively.

Receivables, Unbilled Services and Unearned Revenue

Unbilled services are comprised primarily of unbilled receivables, but also include contract assets. A contract asset is recorded when a right to payment has been earned for work performed, but billing and payment for that work is determined by certain contractual milestones, whereas unbilled receivables are billable upon the passage of time. While CDD attempts to negotiate terms that provide for billing and payment of services prior or in close proximity to the provision of services, this is not always possible and there are fluctuations in the level of unbilled services and unearned revenue from period to period. The following table provides information about receivables, unbilled services, and unearned revenue (contract liabilities) from contracts with customers for CDD.

	March 31, 2020		December 31, 2019
Receivables, which are included in accounts receivable	$	758.6	$	771.1
Unbilled services	480.6		483.7
Unearned revenue	430.9		449.2

Revenues recognized during the period, that were included in the unearned revenue balance at the beginning of the period for the three months ended March 31, 2020 and March 31, 2019 was $121.8 and $103.6, respectively.

Credit Loss Rollforward

With the adoption of current expected credit loss standard in 2020, the Company estimates future expected losses on accounts receivable, unbilled services and notes receivable over the remaining collection period of the instrument. The rollforward for the allowance for credit losses for the three months ended March 31, 2020 is as follows:

	For the Three Months Ended March 31, 2020
	Accounts Receivable		Unbilled Services		Note Receivable		Total
Allowance for credit losses as of December 31, 2019	$	19.0	$	2.3	$	—	$	21.3
Current expected credit losses opening balance impact on retained earnings	1.8		0.2		5.0		7.0
Plus, credit loss expense	8.5		—		5.0		13.5
Less, write offs	0.4		0.1		—		0.5
Ending allowance for credit losses	$	28.9	$	2.4	$	10.0	$	41.3

The note receivable is the floating note receivable due 2022 from the Envigo transaction which is recorded in Other assets, net.

During the three months ended, March 31, 2020, the Company also recorded $17.0 of additional implicit price concessions as a result of anticipated collection challenges from the economic decline.

Performance Obligations Under Long-Term Contracts

Long-term contracts at the Company consist primarily of fully managed clinical studies within CDD. The amount of existing performance obligations under such long-term contracts unsatisfied as of March 31, 2020, was $4,494.9. The Company expects to recognize approximately 35% of the remaining performance obligations as of March 31, 2020 as revenue over the next 12 months, and the balance thereafter. The Company's long-term contracts generally range from 1 to 8 years.

Within CDD, revenues of $9.7 and $39.7 were recognized during the three months ended March 31, 2020, and 2019, respectively, from performance obligations that were satisfied in previous periods. This revenue comes from adjustments related to changes in scope and estimates in full service clinical studies.

Disaggregation of Revenue [Table Text Block]

The Company's revenues by segment payers/customer groups for the three months ended March 31, 2020, and 2019, are as follows:

	For the Three Months Ended March 31, 2020
	U.S.		Canada		United Kingdom		Switzerland		Other Europe		Other		Total
Payer/Customer
LCD
Clients	16	%	1	%	—	%	—	%	—	%	—	%	17	%
Patients	7	%	—	%	—	%	—	%	—	%	—	%	7	%
Medicare and Medicaid	8	%	—	%	—	%	—	%	—	%	—	%	8	%
Third-party	26	%	2	%	—	%	—	%	—	%	—	%	28	%
Total LCD revenues by payer	57	%	3	%	—	%	—	%	—	%	—	%	60	%
CDD
Biopharmaceutical and medical device companies	20	%	—	%	5	%	5	%	3	%	7	%	40	%
Total revenues	77	%	3	%	5	%	5	%	3	%	7	%	100	%

	For the Three Months Ended March 31, 2019
	U.S.		Canada		United Kingdom		Switzerland		Other Europe		Other		Total
Payer/Customer
LCD
Clients	16	%	1	%	—	%	—	%	—	%	—	%	17	%
Patients	8	%	—	%	—	%	—	%	—	%	—	%	8	%
Medicare and Medicaid	9	%	—	%	—	%	—	%	—	%	—	%	9	%
Third-party	26	%	2	%	—	%	—	%	—	%	—	%	28	%
Total LCD revenues by payer	59	%	3	%	—	%	—	%	—	%	—	%	62	%
CDD
Biopharmaceutical and medical device companies	19	%	—	%	4	%	5	%	3	%	7	%	38	%
Total revenues	78	%	3	%	4	%	5	%	3	%	7	%	100	%

Capitalized Contract Cost [Table Text Block]

	March 31, 2020		December 31, 2019
Sales commission assets	$	30.3	$	28.6
Deferred contract fulfillment costs	13.8		14.9
Total	$	44.1	$	43.5