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

9 Months Ended

Sep. 30, 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 September 30, 2017
Consolidated Statement of Operations:
Net revenues	$	1,931	$	(75	)	$	1,856
Selling, general and administrative expenses	$	423	$	(75	)	$	348
Net income attributable to Quest Diagnostics	$	161	$	—		$	161

	As Previously Reported			Adjustment for New Accounting Standard on Revenue Recognition			As Restated
Nine Months Ended September 30, 2017
Consolidated Statement of Operations:
Net revenues	$	5,773		$	(236	)	$	5,537
Selling, general and administrative expenses	$	1,297		$	(236	)	$	1,061
Net income attributable to Quest Diagnostics	$	518		$	—		$	518
Consolidated Statements of Cash Flows:
Provision for doubtful accounts	$	241		$	(236	)	$	5
Changes in operating assets and liabilities:
Accounts receivable	$	(265	)	$	236		$	(29	)
Balance, December 31, 2017
Consolidated Balance Sheets:
Accounts receivable	$	1,193		$	(256	)	$	937
Allowance for doubtful accounts	$	269		$	(256	)	$	13
Accounts receivable, net of allowance for doubtful accounts	$	924		$	—		$	924