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VALUATION AND QUALIFYING ACCOUNTS
 12 Months Ended
Dec. 31, 2019
SEC Schedule, 12-09, Valuation and Qualifying Accounts [Abstract]  
VALUATION AND QUALIFYING ACCOUNTS
SCHEDULE II
VALUATION AND QUALIFYING ACCOUNTS
December 31, 2019
(In thousands)
 
 
 
 
Additions
 
 
 
 
Description
 
Balance at
beginning of
period
 
Charged to
costs and
expenses
 
Charged
to other
accounts
 
Deductions
 
Balance at
end of
period
Accounts Receivable Allowance:
 
 
 
 
 
 
 
 
 
Year ended December 31, 2017
 
$
27,044

 
$
25,370

 
$
555

 
$
(29,857
)
 
$
23,112

Year ended December 31, 2018 (1)
 
$
9,853

 
$
17,597

 
$
2,779

 
$
(22,288
)
 
$
7,941

Year ended December 31, 2019
 
$
7,941

 
$
15,166

 
$
4,182

 
$
(19,476
)
 
$
7,813

 
 
 
 
 
 
 
 
 
 
 
Deferred Tax Valuation Allowance:
 
 
 
 
 
 
 
 
Year ended December 31, 2017
 
$
264,305

 
$
71,782

(2) 
$
—

 
$
—

 
$
336,087

Year ended December 31, 2018
 
$
336,087

 
$
330

(3) 
$
—

 
$
—

 
$
336,417

Year ended December 31, 2019
 
$
336,417

 
$
60,376

(4) 
$
13,790

(5) 
$
(1,680
)
 
$
408,903



(1)  As a result of the Company's adoption of ASC 606 as of January 1, 2018, the revenue and related estimated uncollectible amounts owed to us by third-party payors that were historically classified as an allowance for doubtful accounts are now considered a price concession in determining net resident fees. Accordingly, the Company reports uncollectible balances due from third-party payors as a reduction of the transaction price and therefore, as a reduction in net resident fees. Historically these amounts were classified as allowances for doubtful accounts and charged to facility operating expense within the Company's consolidated statements of operations. This change in presentation resulted in a $13.3 million reduction in the balance as of the beginning of the period for the year ended December 31, 2018.

(2)  Adjustment to valuation allowance for federal and state net operating losses of $294,568 partially offset by a reduction of $222,786 resulting from the Tax Act.

(3)  Reduction of valuation allowance for federal and state net operating losses and federal credits of $5,919 partially offset by additional valuation allowance for federal credits of $207 and adjustments resulting from the Tax Act of $6,042.

(4)  Additional valuation allowance for federal and state net operating losses of $60,376.

(5)  Additional valuation allowance of $13,790 charged to accumulated deficit upon the adoption of ASC 842.