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Related Party Transactions
3 Months Ended
Mar. 31, 2018
Related Party Transactions [Abstract]  
Related Party Transactions
Related Party Transactions
As a result of the closing of the Transaction with Ascension on February 16, 2016 and Ascension's ownership interest in the Investor, Ascension became a related party to the Company. See Note 1, Business Description and Basis of Presentation and Note 12, 8.00% Series A Convertible Preferred Stock for further discussion on the agreements with Ascension.
Net services revenue from services provided to Ascension included in the Company’s consolidated statements of operations for the three months ended March 31, 2018 and 2017 were (in millions):
 
 
Three Months Ended March 31,
 
 
2018
 
2017
Ascension
 
$
136.2

 
$
75.4

Amounts included in the Company's consolidated balance sheets for Ascension as of March 31, 2018 and December 31, 2017 are (in millions):
 
Ascension
 
March 31,
 
December 31,
 
2018
 
2017
Accounts receivable, net - related party
$
30.9

 
$
15.4

 
 
 
 
Accrued service costs, current
$
27.8

 
$
23.7

Customer deposits, current

 

Refund liabilities, current
0.7

 
0.5

Deferred revenue (contract liabilities), current
2.9

 
2.9

Current portion of customer liabilities
$
31.4

 
$
27.1

 
 
 
 
Refund liabilities, non-current
$

 
$

Customer deposits, non-current

 

Deferred revenue (contract liabilities), non-current
14.5

 
11.5

Non-current portion of customer liabilities
$
14.5

 
$
11.5

Total customer liabilities
$
45.9

 
$
38.6


As part of the transition of Ascension personnel to the Company in conjunction with the A&R MPSA, the Company has agreed to reimburse Ascension for certain severance and retention costs related to certain Ascension employees who will not be transitioned to the Company. As of March 31, 2018 and December 31, 2017, the Company had $0.8 million and $0.5 million in accrued compensation and benefits related to these costs, respectively.
As Ascension is the Company's largest customer, a significant percentage of the Company's cost of services is associated with providing services to Ascension. However, due to the nature of the Company's shared services and information technology operations, it is impractical to assign the dollar amount associated with services provided to Ascension.