BUSINESS SEGMENTS (Tables)

6 Months Ended

Jun. 30, 2020

Segment Reporting [Abstract]

Financial data combined by business segment

The following table presents certain financial information regarding our reportable segments, general and administrative expenses are not allocated to the reportable segments and are included in “All Other” for the three and six months ended June 30, 2020 and 2019:

	Home Health and Hospice Services		Senior Living Services		All Other		Total
Three Months Ended June 30, 2020
Revenue	$	57,984	$	34,756	$	—	$	92,740
Segment Adjusted EBITDAR from Operations	$	11,245	$	13,492	$	(4,112)	$	20,625
Three Months Ended June 30, 2019
Revenue	$	50,208	$	32,526	$	—	$	82,734
Segment Adjusted EBITDAR from Operations	$	8,103	$	12,012	$	(4,758)	$	15,357

	Home Health and Hospice Services		Senior Living Services		All Other		Total
Six Months Ended June 30, 2020
Revenue	$	114,746	$	69,843	$	—	$	184,589
Segment Adjusted EBITDAR from Operations	$	21,151	$	25,989	$	(9,001)	$	38,139
Six Months Ended June 30, 2019
Revenue	$	96,325	$	64,316	$	—	$	160,641
Segment Adjusted EBITDAR from Operations	$	15,374	$	24,129	$	(9,479)	$	30,024

Reconciliation of total Combined Adjusted EBITDAR from Operations for our reportable segments to Combined Income from Operations

This table provides a reconciliation of Segment Adjusted EBITDAR from Operations to income from operations:

	Three Months Ended June 30,				Six Months Ended June 30,
	2020		2019		2020		2019
Segment Adjusted EBITDAR from Operations	$	20,625	$	15,357	$	38,139	$	30,024
Less: Depreciation and amortization	1,201		962		2,222		1,772
Rent—cost of services	9,767		8,533		19,473		16,830
Adjustments to Segment EBITDAR from Operations:
Less: Costs at start-up operations(a)	473		81		705		317
Share-based compensation expense(b)	1,959		508		3,915		1,127
Acquisition related costs(c)	—		503		—		541
Spin-off related transaction costs(d)	—		1,658		—		4,648
Transition services costs(e)	267		—		317		—
Net COVID-19 related costs(f)	883		—		1,160		—
Add: Net income attributable to noncontrolling interest	—		200		—		350
Condensed Consolidated and Combined Income from Operations	$	6,075	$	3,312	$	10,347	$	5,139

(a)	Represents results related to start-up operations. This amount excludes rent and depreciation and amortization expense related to such operations.
(b)	Share-based compensation expense incurred which is included in cost of services and general and administrative expense.
(c)	Acquisition related costs that are not capitalizable.
(d)	Costs incurred related to the Spin-Off are included in general and administrative expense.
(e)	A portion of the costs incurred under the Transition Services Agreement (as defined in Note 3, Related Party Transactions and Net Parent Investment) identified as redundant or nonrecurring that are included in general and administrative expense. Fees incurred under the Transition Services agreement, net of the Company’s payroll reimbursement, were $1,525 and $2,861 for the three and six months ended June 30, 2020, respectively.
(f)	Represents incremental costs incurred as part of the Company's response to COVID-19 including direct medical supplies, labor, and other expenses, net of $554 in increased revenue related to the 2% payment increase in Medicare reimbursements for sequestration relief with dates of service from May 1, 2020, through June 30, 2020. The amount reported for the six months ended June 30, 2020 includes net costs of $277 that were incurred in first quarter of 2020.