Revenue

12 Months Ended

Dec. 31, 2021

Revenue from Contract with Customer [Abstract]

Revenue

Revenue

Disaggregation of Revenue

Resident fee revenue by payor source and reportable segment is as follows.

	Year Ended December 31, 2021
(in thousands)	Independent Living		Assisted Living and Memory Care		CCRCs		Health Care Services		Total
Private pay	$	473,740	$	1,521,588	$	212,981	$	601	$	2,208,910
Government reimbursement	1,798		68,133		57,362		134,083		261,376
Other third-party payor programs	—		—		34,082		39,480		73,562
Total resident fee revenue	$	475,538	$	1,589,721	$	304,425	$	174,164	$	2,543,848

	Year Ended December 31, 2020
(in thousands)	Independent Living		Assisted Living and Memory Care		CCRCs		Health Care Services		Total
Private pay	$	510,254	$	1,622,117	$	235,018	$	906	$	2,368,295
Government reimbursement	2,344		69,159		59,614		287,512		418,629
Other third-party payor programs	—		—		27,251		78,392		105,643
Total resident fee revenue	$	512,598	$	1,691,276	$	321,883	$	366,810	$	2,892,567

	Year Ended December 31, 2019
(in thousands)	Independent Living		Assisted Living and Memory Care		CCRCs		Health Care Services		Total
Private pay	$	542,112	$	1,748,364	$	281,197	$	753	$	2,572,426
Government reimbursement	2,446		67,574		81,054		357,963		509,037
Other third-party payor programs	—		—		39,924		88,544		128,468
Total resident fee revenue	$	544,558	$	1,815,938	$	402,175	$	447,260	$	3,209,931

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. 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 consolidated balance sheets) of $67.5 million and $138.3 million, including $27.5 million and $21.1 million of monthly resident fees billed and received in advance, as of December 31, 2021 and 2020, respectively. During the year ended December 31, 2020, the Company received $87.5 million under the Accelerated and Advance Payment Program administered by CMS, of which $3.1 million and $87.5 million was included in such total deferred revenue as of December 31, 2021 and 2020, respectively. Refer to Note 3 for additional information on such program. Pursuant to the HCS Sale, $63.6 million of such obligations related to the Company's Health Care Services segment were retained by the HCS Venture and therefore derecognized from the Company's consolidated balance sheet. For the years ended December 31, 2021, 2020, and 2019 the Company recognized $60.2 million, $60.6 million, and $94.6 million respectively, of revenue that was included in the deferred revenue balance as of January 1, 2021, 2020, and 2019, respectively. 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.

The following table presents the changes in allowance for credit losses on accounts receivable for the periods indicated.

	For the Years Ended December 31,
(in millions)	2021		2020		2019
Balance at beginning of period	$	9.8	$	7.8	$	7.9
Provision within facility operating expense	21.6		16.7		15.2
Write-offs	(19.2)		(16.2)		(19.5)
Recoveries and other	1.1		1.5		4.2
Balance at end of period	$	13.3	$	9.8	$	7.8