Segment Information

9 Months Ended

Sep. 30, 2011

Segment Information [Abstract]

Segment Information

12. Segment Information

The Company's segments consist of home-based services and facility-based services. Home-based services include home nursing services and hospice services. Facility-based services include long-term acute care services. The accounting policies of the segments are the same as those described in the summary of significant accounting policies.

The following table summarizes our segment information for the three and nine months ending September 30, 2011 (amounts in thousands):

	Three Months Ended September 30, 2011
	Home- Based     Services			Facility- Based     Services			Total
	(in thousands)
Net service revenue	$	134,950		$	18,448		$	153,398
Cost of service revenue		77,331			10,484			87,815
Provision for bad debts		3,097			102			3,199
Settlement with government agencies		65,000			—			65,000
General and administrative expenses		47,522			5,134			52,656
Operating income (loss)		(58,000	)		2,728			(55,272	)
Interest expense		(196	)		(21	)		(217	)
Non-operating income		1,374			22			1,396
Income (loss) before income taxes and noncontrolling interest		(56,822	)		2,729			(54,093	)
Income tax expense (benefit)		(18,506	)		376			(18,130	)
Net Income (loss)		(38,316	)		2,353			(35,963	)
Noncontrolling interest		1,622			375			1,997
Net Income (loss) attributable to LHC Group, Inc.	$	(39,938	)	$	1,978		$	(37,960	)
Total assets	$	356,417		$	41,476		$	397,893

	Three Months Ended September 30, 2010
	Home- Based     Services			Facility- Based     Services			Total
	(in thousands)
Net service revenue	$	144,829		$	20,843		$	165,672
Cost of service revenue		74,483			12,744			87,227
Provision for bad debts		1,848			(149	)		1,699
General and administrative expenses		46,119			4,937			51,056
Operating income		22,379			3,311			25,690
Interest expense		(30	)		(3	)		(33	)
Non-operating income		38			52			90
Income before income taxes and noncontrolling interest		22,387			3,360			25,747
Income tax expense		7,793			838			8,631
Net Income		14,594			2,522			17,116
Noncontrolling interest		3,440			378			3,818
Net Income attributable to LHC Group, Inc.	$	11,154		$	2,144		$	13,298
Total assets	$	310,380		$	37,035		$	347,415

	Nine Months Ended September 30, 2011
	Home- Based     Services			Facility- Based     Services			Total
	(in thousands)
Net service revenue	$	418,735		$	57,461		$	476,196
Cost of service revenue		229,153			33,834			262,987
Provision for bad debts		8,503			400			8,903
Settlement with government agencies		65,000			—			65,000
General and administrative expenses		145,043			14,808			159,851
Operating income (loss)		(28,964	)		8,419			(20,545	)
Interest expense		(457	)		(50	)		(507	)
Non-operating income		1,516			57			1,573
Income (loss) before income taxes and noncontrolling interest		(27,905	)		8,426			(19,479	)
Income tax expense (benefit)		(7,912	)		1,492			(6,420	)
Net Income (loss)		(19,993	)		6,934			(13,059	)
Noncontrolling interest		6,404			1,015			7,419
Net Income (loss) attributable to LHC Group, Inc.	$	(26,397	)	$	5,919		$	(20,478	)

	Nine Months Ended September 30, 2010
	Home- Based     Services			Facility- Based     Services			Total
	(in thousands)
Net service revenue	$	408,524		$	55,951		$	464,475
Cost of service revenue		207,069			32,883			239,952
Provision for bad debts		5,140			159			5,299
General and administrative expenses		132,954			13,555			146,509
Operating income		63,361			9,354			72,715
Interest expense		(75	)		(8	)		(83	)
Non-operating income		663			48			711
Income before income taxes and noncontrolling interest		63,949			9,394			73,343
Income tax expense		21,772			2,347			24,119
Net Income		42,177			7,047			49,224
Noncontrolling interest		10,624			1,286			11,910
Net Income attributable to LHC Group, Inc.	$	31,553		$	5,761		$	37,314