SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

12 Months Ended

Dec. 31, 2024

Accounting Policies [Abstract]

Schedule Of Revenue Sources Health Care Organization Table Text Block

Net service revenue by payor class as a percentage of total net service revenue for each of our operating segments, which are described in Note 14 – Segment Information is as follows:

	As of December 31,
	2024		2023		2022
Home Health:
Medicare	37	%	39	%	40	%
Non-Medicare - Episodic-based	8	%	8	%	8	%
Non-Medicare - Non-episodic based	19	%	15	%	13	%
Hospice:
Medicare	33	%	34	%	33	%
Non-Medicare	2	%	2	%	2	%
High Acuity Care	1	%	1	%	1	%
Personal Care (1)	—	%	1	%	3	%
	100	%	100	%	100	%

(1) We divested our personal care business on March 31, 2023.

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 December 31,
	2024		2023
Cash and cash equivalents	$	303.2	$	126.5
Restricted cash	—		12.4
Cash, cash equivalents and restricted cash	$	303.2	$	138.9

Schedule of Estimated Useful Lives of Property and Equipment

We generally provide for depreciation over the following estimated useful service lives.

	Years
Leasehold improvements	Lesser of lease term or expected useful life
Equipment and furniture	3 to 7
Leased fleet vehicles and copiers	Lesser of lease term or expected useful life
Computer software	2 to 7

Schedule of Property and Equipment

The following table summarizes the balances related to our property and equipment for 2024 and 2023 (amounts in millions):

	As of December 31,
	2024		2023
Leasehold improvements	$	13.4	$	11.0
Equipment and furniture	38.7		40.0
Leased fleet vehicles and copiers	51.0		39.8
Computer software	39.9		43.4
	143.0		134.2
Less: Accumulated depreciation	(100.9)		(92.4)
	$	42.1	$	41.8

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 December 31, 2024		Quoted Prices in Active Markets for Identical Items (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)
Long-term obligations	$	349.4	$	—	$	350.2	$	—

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 income (loss) attributable to Amedisys, Inc. common stockholders (amounts in thousands):

	For the Years Ended December 31,
	2024	2023	2022
Weighted average number of shares outstanding – basic	32,718	32,599	32,517
Effect of dilutive securities:
Stock options	10	—	39
Non-vested stock and stock units	323	—	97
Weighted average number of shares outstanding – diluted	33,051	32,599	32,653
Anti-dilutive securities	288	619	303