Revenue

6 Months Ended

Jun. 30, 2020

Revenue from Contract with Customer [Abstract]

Revenue

Revenue

Disaggregation of Revenue

The Company disaggregates its revenue from contracts with customers by payor source. The Company believes it best depicts how the nature, amount, timing, and uncertainty of its revenue and cash flows are affected by economic factors. See details on a reportable segment basis in the tables below.

	Three Months Ended June 30, 2020
(in thousands)	Independent Living		Assisted Living and Memory Care		CCRCs		Health Care Services		Total
Private pay	$	129,678	$	414,276	$	59,980	$	258	$	604,192
Government reimbursement	600		17,880		13,744		70,566		102,790
Other third-party payor programs	—		—		5,301		19,346		24,647
Total resident fee revenue	$	130,278	$	432,156	$	79,025	$	90,170	$	731,629
	Three Months Ended June 30, 2019
(in thousands)	Independent Living		Assisted Living and Memory Care		CCRCs		Health Care Services		Total
Private pay	$	135,348	$	433,589	$	71,092	$	193	$	640,222
Government reimbursement	603		16,636		20,196		91,614		129,049
Other third-party payor programs	—		—		9,965		22,627		32,592
Total resident fee revenue	$	135,951	$	450,225	$	101,253	$	114,434	$	801,863
	Six Months Ended June 30, 2020
(in thousands)	Independent Living		Assisted Living and Memory Care		CCRCs		Health Care Services		Total
Private pay	$	264,968	$	854,889	$	124,683	$	428	$	1,244,968
Government reimbursement	1,172		34,746		33,149		144,255		213,322
Other third-party payor programs	—		—		15,740		40,306		56,046
Total resident fee revenue	$	266,140	$	889,635	$	173,572	$	184,989	$	1,514,336

	Six Months Ended June 30, 2019
(in thousands)	Independent Living		Assisted Living and Memory Care		CCRCs		Health Care Services		Total
Private pay	$	270,393	$	875,500	$	142,625	$	383	$	1,288,901
Government reimbursement	1,252		33,251		41,683		180,271		256,457
Other third-party payor programs	—		—		20,672		45,312		65,984
Total resident fee revenue	$	271,645	$	908,751	$	204,980	$	225,966	$	1,611,342

Contract Balances

The payment terms and conditions within the Company's revenue-generating contracts vary by contract type and payor source, although terms generally include payment to be made within 30 days.

Resident fee revenue for recurring and routine monthly services is generally billed monthly in advance under the Company's independent living, assisted living, and memory care residency agreements. Resident fee revenue for standalone or certain healthcare services is generally billed monthly in arrears. A portion of the Company's reimbursement from Medicare for certain healthcare services is billed near the start of each period of care, and cash is generally received before all services are rendered. The amount of revenue recognized for periods of care which are incomplete at period end is based on the Company's historical average percentage of days complete on each period of care and any unearned amounts are deferred and recognized when the service is performed. Additionally, non-refundable community fees are generally billed and collected in advance or upon move-in of a resident under the Company's independent living, assisted living, and memory care residency agreements. Amounts of revenue that are collected from residents in advance are recognized as deferred revenue until the performance obligations are satisfied. The Company had total deferred revenue (included within refundable fees and deferred revenue and other liabilities within the condensed consolidated balance sheets) of $154.7 million and $72.5 million, including $34.7 million and $38.9 million of monthly resident fees billed and received in advance, as of June 30, 2020 and December 31, 2019, respectively. Such amount of total deferred revenue as of June 30, 2020 also included $85.0 million received in April 2020 under a temporary expansion of the Accelerated and Advance Payment Program administered by the Centers for Medicare & Medicaid Services ("CMS"). Such amount of advance receipts is anticipated to either be recognized as revenue and retained by the Company during the recoupment period from August to November 2020 as services are provided or refunded by the Company at the conclusion of such period. Refer to Note 3 for additional information on such program. For the six months ended June 30, 2020 and 2019, the Company recognized $55.2 million and $72.7 million, respectively, of revenue that was included in the deferred revenue balance as of January 1, 2020 and 2019. The Company applies the practical expedient in ASC 606-10-50-14 and does not disclose amounts for remaining performance obligations that have original expected durations of one year or less.

For both the three months ended June 30, 2020 and 2019, the Company recognized $3.6 million and for both the six months ended June 30, 2020 and 2019, the Company recognized $7.6 million and $7.1 million, respectively, of charges within facility operating expense within the condensed consolidated statements of operations for additions to the allowance for credit losses.