SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

3 Months Ended

Mar. 31, 2018

Accounting Policies [Abstract]

Schedule of New Accounting Pronouncements and Changes in Accounting Principles

Adoption of the standard impacted the Company's previously reported results as follows:

	As Previously Reported			Adjustment for New Accounting Standard on Revenue Recognition			As Restated
Three Months Ended March 31, 2017
Consolidated Statement of Operations:
Net revenues	$	1,899		$	(82	)	$	1,817
Selling, general and administrative expenses	$	437		$	(82	)	$	355
Net income attributable to Quest Diagnostics	$	164		$	—		$	164
Consolidated Statements of Cash Flows:
Provision for doubtful accounts	$	84		$	(82	)	$	2
Changes in operating assets and liabilities:
Accounts receivable	$	(117	)	$	82		$	(35	)
Balance, December 31, 2017
Consolidated Balance Sheets:
Accounts receivable	$	1,193		$	(261	)	$	932
Allowance for doubtful accounts	$	269		$	(261	)	$	8
Accounts receivable, net of allowance for doubtful accounts	$	924		$	—		$	924