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Accounts Receivable and Allowance for Doubtful Accounts
 9 Months Ended
Sep. 30, 2019
Receivables [Abstract]  
Accounts Receivable and Allowance for Doubtful Accounts Accounts Receivable and Allowance for Doubtful Accounts

Accounts receivable is comprised of unpaid balances pertaining to modular services and end-to-end RCM customers, net receivable balances for end-to-end RCM customers after considering cost reimbursements owed to such customers, including related accrued balances, and amounts due from physician RCM and PM customers.
The Company maintains an estimated allowance for doubtful accounts to reduce its accounts receivable to the amount that it believes will be collected. This allowance is based on the Company’s historical experience, its assessment of each customer’s ability to pay, the length of time a balance has been outstanding, input from key Company resources assigned to each customer, and the status of any ongoing operations with each applicable customer.    
Movements in the allowance for doubtful accounts are as follows (in millions):

 
Three Months Ended September 30,
 
Nine Months Ended September 30,
 
2019
 
2018
 
2019
 
2018
Beginning balance
$
2.1

 
$
0.6

 
$
1.1

 
$
0.4

Provision (recoveries)
1.3

 
0.3

 
2.5

 
0.5

Write-offs
(0.6
)
 
—

 
(0.8
)
 
—

Ending balance
$
2.8

 
$
0.9

 
$
2.8

 
$
0.9