SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

3 Months Ended

Mar. 31, 2018

Schedule of Effect of Adoption of ASC 606

Our adoption of ASC 606 on January 1, 2018, on a full retrospective basis, impacted the Company's previously reported results as follows (amounts in thousands, unaudited):



	As Previously Reported			Adjustment for the Adoption of ASC 606			As Adjusted
	As of December 31, 2017
Condensed Consolidated Balance Sheets
Patient accounts receivable, net	$	201,196		$	—		$	201,196
Allowance for doubtful accounts	$	20,866		$	20,866		$	—

	For the three-month period ended March 31, 2017
Condensed Consolidated Statements of Operations
Net service revenue	$	370,458		$	(5,797	)	$	364,661
Cost of service, excluding depreciation and amortization	$	215,785		$	544		$	216,329
Provision for doubtful accounts	$	6,341		$	(6,341	)	$	—
Net income attributable to Amedisys, Inc.	$	15,130		$	—		$	15,130

Condensed Consolidated Statements of Cash Flows
Provision for doubtful accounts	$	6,341		$	(6,341	)	$	—
Changes in operating assets and liabilities, net of impact of acquisitions:
Patient accounts receivable	$	(12,493	)	$	6,341		$	(6,152	)

Schedule of Property and Equipment

The following table summarizes the balances related to our property and equipment for the periods indicated (amounts in millions):



	As of March 31, 2018			As of December 31, 2017
Building and leasehold improvements	7.8			7.8
Equipment and furniture	63.0			72.9
Computer software	88.3			97.2
	159.1			177.9
Less: accumulated depreciation	(130.9		)	(146.8		)
	$	28.2		$	31.1

Schedule of Fair Value of Financial Instruments

Fair Value of Financial Instruments

The following details our financial instruments where the carrying value and the fair value differ (amounts in millions):



	Fair Value at Reporting Date Using
Financial Instrument	Carrying Value as of March 31, 2018		Quoted Prices in Active Markets for Identical Items (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)
Long-term obligations	$	87.9	$	—	$	88.8	$	—

Schedule of Weighted-Average Shares Outstanding

The following table sets forth, for the periods indicated, shares used in our computation of the weighted-average shares outstanding, which are used to calculate our basic and diluted net income attributable to Amedisys, Inc. common stockholders (amounts in thousands):



	For the Three- Month Periods Ended March 31
	2018	2017
Weighted average number of shares outstanding - basic	33,971	33,443
Effect of dilutive securities:
Stock options	334	239
Non-vested stock and stock units	287	391
Weighted average number of shares outstanding - diluted	34,592	34,073
Anti-dilutive securities	182	332