Segment Information

3 Months Ended

Mar. 31, 2015

Segment Reporting [Abstract]

Segment Information

Segment Information

During the first quarter of 2015, the Company had a change in the composition of segments due to the community-based services meeting the criteria of qualitative thresholds established by ASC 280, Segment Reporting. Prior-period segment data has been restated to reflect the newly reportable segment in which community-based services were previously included in home-based services.

The Company’s reportable segments consist of home health services, community-based services, hospice services and facility-based services. The accounting policies of the segments are the same as those described in the summary of significant accounting policies, as described in Note 2 of the Notes to Condensed Consolidated Financial Statements.

The following tables summarize the Company’s segment information for the three months ended March 31, 2015 and 2014 (amounts in thousands):

	Three Months Ended March 31, 2015
	Home health services			Hospice services			Community-based services			Facility-based services			Total
Net service revenue	$	146,592		$	16,851		$	9,773		$	19,863		$	193,079
Cost of service revenue	85,546			10,099			6,900			11,881			114,426
Provision for bad debts	4,476			347			180			256			5,259
General and administrative expenses	46,454			4,888			2,217			5,739			59,298
Operating income	10,116			1,517			476			1,987			14,096
Interest expense	(430		)	(60		)	(6		)	(49		)	(545		)
Income before income taxes and noncontrolling interest	9,686			1,457			470			1,938			13,551
Income tax expense	3,657			620			45			407			4,729
Net income	6,029			837			425			1,531			8,822
Less net income attributable to noncontrolling interests	1,521			246			(20		)	270			2,017
Net income attributable to LHC Group, Inc.’s common stockholders	$	4,508		$	591		$	445		$	1,261		$	6,805
Total assets	$	385,653		$	34,019		$	32,971		$	38,321		$	490,964

	Three Months Ended March 31, 2014
	Home health services			Hospice services			Community-based services			Facility-based services			Total
Net service revenue	$	127,793		$	15,222		$	887		$	19,779		$	163,681
Cost of service revenue	75,800			8,897			644			11,993			97,334
Provision for bad debts	2,623			105			31			603			3,362
General and administrative expenses	44,194			4,444			323			5,618			54,579
Operating income (loss)	5,176			1,776			(111		)	1,565			8,406
Interest expense	(307		)	(39		)	(3		)	(39		)	(388		)
Income (loss) before income taxes and noncontrolling interest	4,869			1,737			(114		)	1,526			8,018
Income tax expense	2,270			346			23			284			2,923
Net income (loss)	2,599			1,391			(137		)	1,242			5,095
Less net income attributable to noncontrolling interests	607			201			—			219			1,027
Net income (loss) attributable to LHC Group, Inc.’s common stockholders	$	1,992		$	1,190		$	(137	)	$	1,023		$	4,068
Total assets	$	400,911		$	28,919		$	1,544		$	36,726		$	468,100