Significant Accounting Policies (Tables)

6 Months Ended

Jun. 30, 2018

Schedule of New Accounting Pronouncements and Changes in Accounting Principles [Table Text Block]

Adoption of the standard impacted the Company's previously reported results as follows (amounts in thousands):



	As previously reported			Adjustment for ASU 2014-09			As adjusted
	As of December 31, 2017
Condensed Consolidated Balance Sheets
Patient accounts receivable	$	161,898		$	—		$	161,898
Allowance for uncollectible accounts	23,556			(23,556		)	—
	Three Months Ended June 30, 2017
Condensed Consolidated Statements of Income:
Net service revenue	260,210			(2,675		)	257,535
Provision for bad debts	2,675			(2,675		)	—
Net income attributable to LHC Group, Inc.'s common stockholders	11,304			—			11,304
	Six Months Ended June 30, 2017
Condensed Consolidated Statements of Income:
Net service revenue	506,828			(5,044		)	501,784
Provision for bad debts	5,044			(5,044		)	—
Net income attributable to LHC Group, Inc.'s common stockholders	20,771			—			20,771
Condensed Consolidated Statements of Cash Flows:
Provision for bad debts	5,044			(5,044		)	—
Changes in operating assets and liabilities, net of acquisitions:
Receivables	(6,970		)	5,044			(1,926		)

Percentage of Net Service Revenue Earned by Type of Ownership or Relationship with Operating Entity

The following table summarizes the percentage of net service revenue earned by type of ownership or relationship the Company had with the operating entity:



	Three Months Ended June 30,				Six Months Ended June 30,
Ownership type	2018		2017		2018		2017
Wholly-owned subsidiaries	59.5	%	53.3	%	55.5	%	53.5	%
Equity joint ventures	39.4		45.1		43.0		44.8
Other	1.1		1.6		1.5		1.7
	100.0	%	100.0	%	100.0	%	100.0	%

Percentage of Net Service Revenue Earned by Category of Payor

The following table sets forth the percentage of net service revenue earned by category of payor for the three and six months ended June 30, 2018 and 2017:



	Three Months Ended June 30,				Six Months Ended June 30,
	2018		2017		2018		2017
Home health:
Medicare	72.9	%	72.4	%	72.3	%	73.0	%
Medicaid	1.5		1.2		1.3		1.2
Managed Care, Commercial, and Other	25.6		26.4		26.4		25.8
	100.0	%	100.0	%	100.0	%	100.0	%
Hospice:
Medicare	91.1	%	92.9	%	91.7	%	93.5	%
Medicaid	0.6		0.9		0.6		0.6
Managed Care, Commercial, and Other	8.3		6.2		7.7		5.9
	100.0	%	100.0	%	100.0	%	100.0	%
Home and Community-Based Services:
Medicaid	24.7	%	18.0	%	23.1	%	17.3	%
Managed Care, Commercial, and Other	75.3		82.0		76.9		82.7
	100.0	%	100.0	%	100.0	%	100.0	%
Facility-Based Services:
Medicare	58.7	%	65.0	%	61.4	%	64.4	%
Medicaid	—		—		—		—
Managed Care, Commercial, and Other	41.3		35.0		38.6		35.6
	100.0	%	100.0	%	100.0	%	100.0	%
HCI:
Medicare	26.7	%	—	%	26.7	%	—	%
Medicaid	0.4		—		0.4		—
Managed Care, Commercial, and Other	72.9		—		72.9		—
	100.0	%	—	%	100.0	%	—	%

Shares Used in Computation of Basic and Diluted Per Share Information

The following table sets forth shares used in the computation of basic and diluted per share information and, with respect to the data provided for the three and six months ended June 30, 2018, includes shares of the Company issued to former stockholders of Almost Family in connection with the Merger. See Note 3 of the Notes to Condensed Consolidated Financial Statements:



	Three Months Ended June 30,		Six Months Ended June 30,
	2018	2017	2018	2017
Weighted average number of shares outstanding for basic per share calculation	30,497,501	17,728,567	24,178,781	17,686,134
Effect of dilutive potential shares:
Nonvested stock	244,792	235,820	224,529	225,589
Adjusted weighted average shares for diluted per share calculation	30,742,293	17,964,387	24,403,310	17,911,723
Anti-dilutive shares	20,200	—	236,037	149,100