SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

6 Months Ended

Jun. 30, 2023

Accounting Policies [Abstract]

Schedule of Net Service Revenue by Payor Class

Net service revenue by payor class as a percentage of total net service revenue for each segment is as follows:

	For the Three-Month Periods Ended June 30,				For the Six-Month Periods Ended June 30,
	2023		2022		2023		2022
Home Health:
Medicare	40	%	40	%	39	%	40	%
Non-Medicare - Episodic-based	7	%	8	%	8	%	8	%
Non-Medicare - Non-episodic based	16	%	13	%	15	%	12	%
Hospice:
Medicare	34	%	33	%	34	%	34	%
Non-Medicare	2	%	2	%	2	%	2	%
Personal Care	—	%	3	%	1	%	3	%
High Acuity Care	1	%	1	%	1	%	1	%
	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 June 30, 2023		As of December 31, 2022
Cash and cash equivalents	$	95.4	$	40.5
Restricted cash	15.8		13.6
Cash, cash equivalents and restricted cash	$	111.2	$	54.1

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 June 30, 2023		Quoted Prices in Active Markets for Identical Items (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)
Long-term obligations	$	380.5	$	—	$	376.9	$	—

Schedule of Weighted-Average Shares Outstanding

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

	For the Three- Month Periods Ended June 30,		For the Six- Month Periods Ended June 30,
	2023	2022	2023	2022
Weighted average number of shares outstanding - basic	32,579	32,522	32,568	32,538
Effect of dilutive securities:
Stock options	—	46	—	56
Non-vested stock and stock units	—	113	—	128
Weighted average number of shares outstanding - diluted	32,579	32,681	32,568	32,722
Anti-dilutive securities	622	283	552	250