Segment and Concentrations

9 Months Ended

Sep. 30, 2011

Segment Reporting [Abstract]

Segments and Concentrations

SEGMENTS AND CONCENTRATIONS

All of the Company’s significant operations are organized around the single business of providing end-to-end management services of revenue cycle operations for U.S.-based hospitals and other medical providers. Accordingly, for purposes of disclosure under ASC 280, Segment Reporting, the Company has only one operating segment and reporting unit. All of the Company’s net services revenue and trade accounts receivable are derived from healthcare providers domiciled in the United States.

While managed independently and governed by separate contracts, several of the Company’s customers are affiliated with a single healthcare system, Ascension Health. Pursuant to the Company’s master services agreement with Ascension Health, the Company provides services to Ascension Health’s affiliated hospitals that execute separate contracts with the Company. The Company’s aggregate net services revenue from these hospitals accounted for 37.3% and 47.4% of the Company's total net services revenue during the three months ended September 30, 2011 and 2010, respectively. The Company’s aggregate net services revenue from these hospitals accounted for 42.9% and 53.1% of the Company's total net services revenue during the nine months ended September 30, 2011 and 2010, respectively.

Additionally, Henry Ford Health System, which is not affiliated with Ascension Health, with which the Company entered into a managed service contract in 2009, accounted for 6.7% and 11.8% of the Company’s total net services revenue in the three months ended September 30, 2011 and 2010, respectively. Henry Ford Health System's revenue accounted for 8.2% and 11.2% of the Company's total net services revenue in the nine months ended September 30, 2011 and 2010. Fairview Health Systems, which is not affiliated with Ascension Health, with which the Company entered into a managed service contract in the first half of 2010, accounted for 11.5% and 15.3% of the Company’s total net services revenue for the three months ended September 30, 2011 and 2010, respectively. Fairview Health Systems accounted for 13.3% and 9.2% of the Company’s total net services revenue for the nine months ended September 30, 2011 and 2010, respectively.