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Schedule II - Valuation of Qualifying Accounts of Continuing Operations
 12 Months Ended
Dec. 31, 2019
SEC Schedule, 12-09, Valuation and Qualifying Accounts [Abstract]  
SCHEDULE II - VALUATION OF QUALIFYING ACCOUNTS OF CONTINUING OPERATIONS
SCHEDULE II - VALUATION AND QUALIFYING ACCOUNTS
OF CONTINUING OPERATIONS
(in thousands)
Description
 
Balance at Beginning of Period
 
Impact of ASC 606 Adoption (1)
 
Additions Charged to Costs and Expenses
 
Deductions
 
Balance at End of Period

Year ended
December 31, 2019: Allowance for doubtful accounts
 
$—
 
$—
 
$—
 
$—
 
$—

Year ended
December 31, 2018: Allowance for doubtful accounts
 
$14,235
 
$(14,235)
 
$—
 
$—
 
$—

Year ended
December 31, 2017: Allowance for doubtful accounts
 
$10,326
 
$—
 
$8,958
 
$(5,049)
 
$14,235

(1)  Subsequent to the adoption of ASC 606 on January 1 2018, the allowance for doubtful accounts related to bad debt expense has been incorporated as an implicit price concession factored into net revenue and accounts receivable.
SCHEDULE II - VALUATION AND QUALIFYING ACCOUNTS
(in thousands)
Column A
 
Column B
 
Column C
 
Column D
 
Column E
 
 
 
 
 
 
Additions
 
 
 
Deductions
 
 
Description
 
Balance at
Beginning
of Period
 
Charged
to
Costs and
Expenses
 

Charged
to Other
Accounts (2)
 
Other
 

Payments (1)
 
Balance at
End of
Period
Year ended
December 31, 2019:
 
 
 
 
 
 
 
 
 
 
 
 
Professional Liability Reserve
 
$27,201

$10,435
 
$—
 
$(3,020)
 
$(7,226)
 
$27,390
Workers Compensation
Reserve
 
$618

$400
 
$—
 
$—
 
$(97)
 
$921
Health Insurance
Reserve
 
$1,396

$16,733
 
$—
 
$—
 
$(16,319)
 
$1,810
Year ended
December 31, 2018:
 
 
 
 
 
 
 
 
 
 
 
 
Professional Liability Reserve
 
$20,057

$8,865
 
$—
 
$5,475
 
$(7,196)
 
$27,201
Workers Compensation
Reserve
 
$867

$(18)
 
$—
 
$—
 
$(231)
 
$618
Health Insurance
Reserve
 
$1,326

$14,369
 
$—
 
$—
 
$(14,299)
 
$1,396
Year ended
December 31, 2017:
 
 
 
 
 
 
 
 
 
 
 
 
Professional Liability Reserve
 
$19,977

$7,935
 
$—
 
$—
 
$(7,855)
 
$20,057
Workers Compensation
Reserve
 
$171

$995
 
$—
 
$—
 
$(299)
 
$867
Health Insurance
Reserve
 
$1,019

$13,769
 
$—
 
$—
 
$(13,462)
 
$1,326

(1)
Payments for the Professional Liability Reserve include amounts paid for claims settled during the period as well as payments made under structured arrangements for claims settled in earlier periods.
(2)
The Company has presented the results of certain divestiture and lease termination transactions as discontinued operations. The amounts charged to Other Accounts represent the amounts charged to discontinued operations.

DIVERSICARE HEALTHCARE SERVICES, INC. AND SUBSIDIARIES
SCHEDULE II - VALUATION AND QUALIFYING ACCOUNTS
OF CONTINUING OPERATIONS
(in thousands)
Description
 
Balance at Beginning of Period
 
Additions Charged to Costs and Expenses (1)
 
Deductions
 
Balance at End of Period

Year ended December 31, 2019: Deferred Tax Valuation Allowance
 
$228
 
$21,657
 
$—
 
$21,885

Year ended December 31, 2018: Deferred Tax Valuation Allowance
 
$377
 
$—
 
$(149)
 
$228

Year ended December 31, 2017: Deferred Tax Valuation Allowance
 
$732
 
$—
 
$(355)
 
$377

(1) The Company initially recorded a full valuation allowance of $20.0 million during the second quarter of 2019.