Segment Information

6 Months Ended

Jun. 30, 2020

Segment Reporting [Abstract]

Segment Information

Segment Information

The Company's reporting segments include (1) home health services, (2) hospice services, (3) home and community-based services, (4) facility-based services, and (5) HCI.  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.

Reportable segments have been identified based upon how management has organized the business by services provided to customers and how the chief operating decision maker manages the business and allocates resources, consistent with the criteria in ASC 280, Segment Reporting.

The following tables summarize the Company’s segment information for the three and six months ended June 30, 2020 and 2019 (amounts in thousands):

	Three Months Ended June 30, 2020
	Home health services			Hospice services			Home and community-based services			Facility-based services			HCI			Total
Net service revenue	$	339,872		$	61,055		$	47,675		$	33,639		$	5,079		$	487,320
Cost of service revenue (excluding depreciation and amortization)	205,146			37,271			38,747			21,785			3,763			306,712
General and administrative expenses	110,209			16,266			11,124			10,165			2,810			150,574
Impairment of intangibles and other	—			600			—			—			—			600
Government stimulus income	(35,019		)	(4,731		)	(2,865		)	(1,656		)	(164		)	(44,435		)
Operating income (loss)	59,536			11,649			669			3,345			(1,330		)	73,869
Interest expense	(594		)	(97		)	(79		)	(47		)	(24		)	(841		)
Income (loss) before income taxes and noncontrolling interest	58,942			11,552			590			3,298			(1,354		)	73,028
Income tax expense (benefit)	12,807			2,439			(12		)	373			(380		)	15,227
Net income (loss)	46,135			9,113			602			2,925			(974		)	57,801
Less net income (loss) attributable to non controlling interests	9,922			2,164			33			997			(7		)	13,109
Net income (loss) attributable to LHC Group, Inc.'s common stockholder	$	36,213		$	6,949		$	569		$	1,928		$	(967	)	$	44,692
Total assets	$	1,656,022		$	268,771		$	259,742		$	101,258		$	71,306		$	2,357,099

	Three Months Ended June 30, 2019
	Home health services			Hospice services			Home and community-based services			Facility-based services			HCI			Total
Net service revenue	$	375,253		$	55,057		$	52,414		$	27,975		$	7,143		$	517,842
Cost of service revenue (excluding depreciation and amortization)	230,545			34,858			39,505			17,572			3,380			325,860
General and administrative expenses	108,958			15,096			11,213			9,335			3,982			148,584
Impairment of intangibles and other	748			270			—			—			—			1,018
Operating income (loss)	35,002			4,833			1,696			1,068			(219		)	42,380
Interest expense	(2,023		)	(323		)	(284		)	(170		)	(85		)	(2,885		)
Income (loss) before income taxes and noncontrolling interest	32,979			4,510			1,412			898			(304		)	39,495
Income tax expense (benefit)	8,070			1,581			(171		)	148			(71		)	9,557
Net income (loss)	24,909			2,929			1,583			750			(233		)	29,938
Less net income (loss) attributable to noncontrolling interests	3,948			898			(267		)	365			(6		)	4,938
Net income (loss) attributable to LHC Group, Inc.'s common stockholders	$	20,961		$	2,031		$	1,850		$	385		$	(227	)	$	25,000
Total assets	$	1,407,221		$	234,789		$	240,746		$	77,686		$	69,413		$	2,029,855

	Six Months Ended June 30, 2020
	Home health services			Hospice services			Home and community-based services			Facility-based services			HCI			Total
Net service revenue	$	707,693		$	121,586		$	96,139		$	63,320		$	11,453		$	1,000,191
Cost of service revenue (excluding depreciation and amortization)	425,586			75,305			77,200			42,127			7,696			627,914
General and administrative expenses	226,232			32,892			22,583			20,545			6,188			308,440
Impairment of intangibles and other	—			600			—			—			—			600
Government stimulus income	(35,019		)	(4,731		)	(2,865		)	(1,656		)	(164		)	(44,435		)
Operating income (loss)	90,894			17,520			(779		)	2,304			(2,267		)	107,672
Interest expense	(2,494		)	(400		)	(345		)	(266		)	(104		)	(3,609		)
Income (loss) before income taxes and noncontrolling interest	88,400			17,120			(1,124		)	2,038			(2,371		)	104,063
Income tax expense (benefit)	16,096			3,047			(218		)	174			(513		)	18,586
Net income (loss)	72,304			14,073			(906		)	1,864			(1,858		)	85,477
Less net income (loss) attributable to non controlling interests	14,528			3,131			(122		)	1,240			(16		)	18,761
Net income (loss) attributable to LHC Group, Inc.'s common stockholder	$	57,776		$	10,942		$	(784	)	$	624		$	(1,842	)	$	66,716

	Six Months Ended June 30, 2019
	Home health services			Hospice services			Home and community-based services			Facility-based services			HCI			Total
Net service revenue	$	738,288		$	106,793		$	104,199		$	55,676		$	15,471		$	1,020,427
Cost of service revenue (excluding depreciation and amortization)	456,668			68,034			79,360			35,304			7,486			646,852
General and administrative expenses	213,797			29,949			22,195			18,512			9,352			293,805
Impairment of intangibles and other	7,066			271			—			—			—			7,337
Operating income (loss)	60,757			8,539			2,644			1,860			(1,367		)	72,433
Interest expense	(4,161		)	(666		)	(585		)	(350		)	(175		)	(5,937		)
Income (loss) before income taxes and noncontrolling interest	56,596			7,873			2,059			1,510			(1,542		)	66,496
Income tax expense (benefit)	11,278			2,027			(20		)	153			(281		)	13,157
Net income (loss)	45,318			5,846			2,079			1,357			(1,261		)	53,339
Less net income (loss) attributable to noncontrolling interests	7,728			1,499			(577		)	846			(13		)	9,483
Net income (loss) attributable to LHC Group, Inc.'s common stockholders	$	37,590		$	4,347		$	2,656		$	511		$	(1,248	)	$	43,856