SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

9 Months Ended

Sep. 30, 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	$	201,196		$	—		$	201,196
Allowance for doubtful accounts	$	20,866		$	20,866		$	—

	For the three-month period ended September 30, 2017
Condensed Consolidated Statements of Operations
Net service revenue	$	380,163		$	(6,459	)	$	373,704
Cost of service, excluding depreciation and amortization	$	226,642		$	627		$	227,269
Provision for doubtful accounts	$	7,086		$	(7,086	)	$	—
Net income attributable to Amedisys, Inc.	$	14,558		$	—		$	14,558

	For the nine-month period ended September 30, 2017
Condensed Consolidated Statements of Operations
Net service revenue	$	1,129,442		$	(16,131	)	$	1,113,311
Cost of service, excluding depreciation and amortization	$	662,192		$	1,947		$	664,139
Provision for doubtful accounts	$	18,078		$	(18,078	)	$	—
Net income attributable to Amedisys, Inc.	$	34,149		$	—		$	34,149

Condensed Consolidated Statements of Cash Flows
Provision for doubtful accounts	$	18,078		$	(18,078	)	$	—
Changes in operating assets and liabilities, net of impact of acquisitions:
Patient accounts receivable	$	(28,924	)	$	18,078		$	(10,846	)

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 September 30, 2018			As of December 31, 2017
Building and leasehold improvements	$	8.7		$	7.8
Equipment and furniture	55.9			72.9
Computer software	59.0			97.2
	123.6			177.9
Less: accumulated depreciation	(93.4		)	(146.8		)
	$	30.2		$	31.1

Schedule of 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 September 30, 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	$	58.1	$	—	$	60.2	$	—

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 September 30,		For the Nine- Month Periods Ended September 30,
	2018	2017	2018	2017
Weighted average number of shares outstanding - basic	31,815	33,838	33,075	33,640
Effect of dilutive securities:
Stock options	561	271	464	279
Non-vested stock and stock units	315	254	313	336
Weighted average number of shares outstanding - diluted	32,691	34,363	33,852	34,255
Anti-dilutive securities	51	337	76	279