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Accounting Policies, by Policy (Policies)
6 Months Ended
Jun. 30, 2012
Basis of Accounting, Policy [Policy Text Block] Basis of Presentation The unaudited condensed consolidated financial statements to which these notes are attached include all normal, recurring adjustments which are necessary to fairly present the financial position, results of operations and cash flows of NHC.All significant intercompany transactions and balances have been eliminated in consolidation.We assume that users of these interim financial statements have read or have access to the audited December 31, 2011 consolidated financial statements and Management's Discussion and Analysis of Financial Condition and Results of Operations and that the adequacy of additional disclosure needed for a fair presentation, except in regard to material contingencies, may be determined in that context. Accordingly, footnotes and other disclosures which would substantially duplicate the disclosure contained in our most recent annual report to stockholders have been omitted.This interim financial information is not necessarily indicative of the results that may be expected for a full year for a variety of reasons.
Use of Estimates, Policy [Policy Text Block] Estimates and Assumptions The preparation of financial statements in conformity with accounting principles generally accepted in the United States requires us to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period.Actual results could differ from those estimates and cause our reported net income to vary significantly from period to period.
Liability Reserve Estimate, Policy [Policy Text Block] Accrued Risk Reserves We are principally self-insured for risks related to employee health insurance, workers' compensation and professional and general liability claims.Our accrued risk reserves primarily represent the accrual for self-insured risks associated with employee health insurance, workers' compensation and professional and general liability claims.The accrued risk reserves include a liability for reported claims and estimates for incurred but unreported claims.Our policy with respect to our workers' compensation and professional and general liability claims is to use an actuary to estimate our exposure for claims obligations (for both asserted and unasserted claims).Our health insurance reserve is based on our known claims incurred and an estimate of incurred but unreported claims determined by our analysis of historical claims paid.We reassess our accrued risk reserves on a quarterly basis. Professional liability remains an area of particular concern to us.The entire long term care industry has seen an increase in personal injury/wrongful death claims based on alleged negligence by nursing homes and their employees in providing care to residents.As of June 30, 2012, we and/or our managed centers are defendants in 27 such claims inclusive of years 2005 through June 30, 2012.It remains possible that those pending matters plus potential unasserted claims could exceed our reserves, which could have a material adverse effect on our consolidated financial position, results of operations and cash flows.It is also possible that future events could cause us to make significant adjustments or revisions to these reserve estimates and cause our reported net income to vary significantly from period to period. We maintain insurance coverage for incidents occurring in all providers owned or leased by us.The coverages include both primary policies and excess policies.In all years, settlements, if any, in excess of available insurance policy limits and our own reserves would be expensed by us.
Financing Receivable, Allowance for Credit Losses, Policy for Uncollectible Amounts Credit Losses Certain of our accounts receivable from private paying patients and certain of our notes receivable are subject to credit losses.We have attempted to reserve for expected accounts receivable credit losses based on our past experience with similar accounts receivable and believe our reserves to be adequate. We monitor and evaluate the carrying amount of our notes receivable in accordance with ASC Topic 310, Receivables .It is possible, however, that the accuracy of our estimation process could be materially impacted as the composition of the receivables changes over time.We continually review and refine our estimation process to make it as reactive to these changes as possible.It is possible that future events could cause us to make significant adjustments or revisions to these estimates and cause our reported net income to vary significantly from period to period.
Income Tax Uncertainties, Policy [Policy Text Block] Uncertain Tax Positions Uncertain positions may arise where tax laws may allow for alternative interpretations or where the timing of recognition of income is subject to judgment.We believe we have adequate provisions for our uncertain tax positions including related penalties and interest.
New Accounting Pronouncements, Policy [Policy Text Block] New Accounting Pronouncements In September 2011, the Financial Accounting Standards Board ("FASB") issued Accounting Standards Update ("ASU") No. 2011-08, which is included in the Codification under ASC 350, "Intangibles - Goodwill and Other."The revised standard is intended to reduce the cost and complexity of the annual goodwill impairment test by providing entities an option to perform a "qualitative" assessment to determine whether further impairment testing is necessary.This accounting standard update became effective beginning in our first quarter of fiscal 2012.The adoption did not have a material impact on the Company's consolidated financial statements. In June 2011, the FASB issued ASU No.2011-05,which is included in Codification under ASC 220, "Comprehensive Income".This accounting standard update eliminates the option to present components of other comprehensive income as part of the statement of equity and requires the total of comprehensive income, the components of net income, and the components of other comprehensive income be presented either in a single continuous statement of comprehensive income or in two separate but consecutive statements. It also requires presentation on the face of the financial statements of reclassification adjustments for items that are reclassified from other comprehensive income to net income in the statement(s) where the components of net income and the components of other comprehensive income are presented. This accounting standard update became effective beginning in our first quarter of fiscal 2012. In December 2011, the FASB issued ASU No.2011-12 which indefinitely defers the guidance related to the presentation of reclassification adjustments only. The adoption of this accounting standard update resulted in financial statement presentation changes only. In May 2011, the FASB issued ASU No. 2011-04, which is included in the Codification under ASC 820, "Fair Value Measurement."The amendments in this update result in common fair value measurement and disclosure requirements in U.S. GAAP and International Financial Reporting Standards (IFRS).The amendments became effective beginning in our first fiscal quarter of 2012.The adoption did not have a material impact on the Company's consolidated financial statements.
Third Party Payors [Member]
 
Revenue Recognition, Policy [Policy Text Block] Revenue Recognition - Third Party Payors Approximately 70% of our net patient revenues are derived from Medicare, Medicaid, and other government programs.Amounts earned under these programs are subject to review by the Medicare and Medicaid intermediaries or their agents.In our opinion, adequate provision has been made for any adjustments that may result from these reviews.Any differences between our original estimates of reimbursements and subsequent revisions are reflected in operations in the period in which the revisions are made often due to final determination or the period of payment no longer being subject to audit or review.We have made provisions of approximately $16,395,000 and $16,807,000 as of June 30, 2012 and December 31, 2011, respectively, for various Medicare and Medicaid current and prior year cost reports and claims reviews.
Private Pay [Member]
 
Revenue Recognition, Policy [Policy Text Block] Revenue Recognition - Private Pay For private pay patients in skilled nursing or assisted living facilities, we bill room and board in advance with payment being due in the month the services are performed.Charges for ancillary, pharmacy, therapy and other services to private patients are billed in the month following the performance of services; however, all billings are recognized as revenue when the services are performed.
Subordination of Fees and Uncertain Collections [Member]
 
Revenue Recognition, Policy [Policy Text Block] Revenue Recognition - Subordination of Fees and Uncertain Collections We provide management services to certain long-term care facilities and to others we provide accounting and financial services.We generally charge 6% to 7% of net revenues for our management services and a predetermined fixed rate per bed for the accounting and financial services.Our policy is to recognize revenues associated with both management services and accounting and financial services on an accrual basis as the services are provided.However, under the terms of our management contracts, payments for our management services are subject to subordination to other expenditures of the long-term care center being managed.Furthermore, for certain of the third parties with whom we have contracted to provide services and which we have determined, based on insufficient historical collections and the lack of expected future collections, that collection is not reasonably assured, our policy is to recognize income only in the period in which the amounts are realized.We may receive payment for the unpaid and unrecognized management fees in whole or in part in the future only if cash flows from the operating and investing activities of the centers or proceeds from the sale of the centers are sufficient to pay the fees.There can be no assurance that such future cash flows will occur.The realization of such previously unrecognized revenue could cause our reported net income to vary significantly from period to period. We agree to subordinate our fees to the other expenses of a managed center because we believe we know how to improve the quality of patient services and finances of a long-term care center and because subordinating our fees demonstrates to the owner and employees of the managed center how confident we are of the impact we can have in making the center operations successful.We may continue to provide services to certain managed centers despite not being fully paid currently so that we may be able to collect unpaid fees in the future from improved operating results and because the incremental savings from discontinuing services to a center may be small compared to the potential benefit.Also, we may benefit from providing other ancillary services to the managed center.