ACCOUNTS RECEIVABLE, NET (Tables)

12 Months Ended

Dec. 31, 2014

Schedule of accounts receivable allowances

	As of December 31, 2014									(As Restated) As of December 31, 2013
(in thousands)	Patient Care			Products & Services			Consolidated			Patient Care			Products & Services			Consolidated

Accounts receivable, before allowance	$	249,248		$	22,136		$	271,384		$	195,107		$	18,381		$	213,488
Allowance for disallowed revenue	(87,192		)	—			(87,192		)	(52,277		)	—			(52,277		)

Accounts receivable, gross	162,056			22,136			184,192			142,830			18,381			161,211
Allowance for doubtful accounts	(8,285		)	(1,659		)	(9,944		)	(5,127		)	(1,345		)	(6,472		)

Accounts receivable, net	$	153,771		$	20,477		$	174,248		$	137,703		$	17,036		$	154,739

Schedule of gross accounts receivable by major payor classification

December 31, 2014

(in thousands)	0-60 Days		61-120 Days		121-180 Days		Over 180 Days		Total
Patient Care
Commercial insurance	$	45,929	$	13,093	$	5,666	$	7,880	$	72,568
Private pay	1,542		879		460		411		3,292
Medicaid	12,441		4,246		1,832		2,109		20,628
VA	4,100		1,096		504		641		6,341

Non-Medicare	64,012		19,314		8,462		11,041		102,829

Medicare	31,450		7,704		3,973		7,815		50,942

Products & Services	12,991		5,313		1,445		728		20,477

Accounts receivable, net	$	108,453	$	32,331	$	13,880	$	19,584	$	174,248

December 31, 2013

	(As Restated)
(in thousands)	0-60 Days		61-120 Days		121-180 Days		Over 180 Days		Total
Patient Care
Commercial insurance	$	51,315	$	10,239	$	3,918	$	4,664	$	70,136
Private pay	1,859		939		381		152		3,331
Medicaid	10,936		2,871		1,143		1,078		16,028
VA	3,928		780		306		312		5,326
Non-Medicare	68,038		14,829		5,748		6,206		94,821

Medicare	31,404		5,523		2,538		3,417		42,882

Products & Services	10,611		4,161		1,112		1,152		17,036
Accounts receivable, net	$	110,053	$	24,513	$	9,398	$	10,775	$	154,739

Schedule of activities by year for the Allowance for Disallowed Revenue and the Allowance for Doubtful Accounts

(in thousands)	Allowance for Disallowed Revenue			Allowance for Doubtful Accounts

Balance at January 1, 2012 (As Restated)	$	31,136		$	3,844
Additions (1)	73,118			4,163
Reductions	(72,807		)	(3,079		)
Balance at December 31, 2012 (As Restated)	31,447			4,928
Additions (1)	94,965			8,125
Reductions	(74,135		)	(6,581		)
Balance at December 31, 2013 (As Restated)	52,277			6,472
Additions (1)	119,323			14,241
Reductions	(84,408		)	(10,769		)
Balance at December 31, 2014	$	87,192		$	9,944

(1)The accounts receivables associated with the Dosteon businesses, which are recognized as discontinued operations as of each respective date of the consolidated financial statements, are not included in “Assets held for sale” because they were not a part of the disposal transaction. Therefore the associated allowances, additions, and reductions are included in the above table. Dosteon’s bad debt expense included in “Loss on discontinued operations net of income tax” in 2014, 2013, and 2012 were $2.6 million, $3.1 million, and ($0.3) million, respectively. Dosteon’s disallowed revenue included in “Loss on discontinued operations, net of income tax” for 2014, 2013, and 2012 were $14.0 million, $8.7 million, and $5.8 million, respectively.