SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

9 Months Ended

Sep. 30, 2021

Accounting Policies [Abstract]

Schedule of Revenue by Payor Class

Revenue by payor class as a percentage of total net service revenue is as follows:

	For the Three-Month Periods Ended September 30,				For the Nine-Month Periods Ended September 30,
	2021		2020		2021		2020
Home Health:
Medicare	41	%	41	%	41	%	41	%
Non-Medicare - Episodic-based	8	%	7	%	8	%	6	%
Non-Medicare - Non-episodic based	12	%	12	%	12	%	13	%
Hospice:
Medicare	34	%	35	%	34	%	34	%
Non-Medicare	2	%	2	%	2	%	2	%
Personal Care	3	%	3	%	3	%	4	%
	100	%	100	%	100	%	100	%

Schedule of Cash Cash Equivalents and Restricted Cash

The following table summarizes the balances related to our cash, cash equivalents and restricted cash (amounts in millions):

	As of September 30, 2021		As of December 31, 2020
Cash and cash equivalents	$	124.4	$	81.8
Restricted cash	3.8		1.5
Cash, cash equivalents and restricted cash	$	128.2	$	83.3

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, 2021		Quoted Prices in Active Markets for Identical Items (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)
Long-term obligations	$	450.8	$	—	$	468.5	$	—

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,
	2021	2020	2021	2020
Weighted average number of shares outstanding - basic	32,607	32,662	32,658	32,469
Effect of dilutive securities:
Stock options	113	336	135	506
Non-vested stock and stock units	179	262	228	292
Weighted average number of shares outstanding - diluted	32,899	33,260	33,021	33,267
Anti-dilutive securities	141	36	82	31