REVENUE (Tables)

6 Months Ended

Jun. 30, 2019

Disaggregation of Revenue [Line Items]

Contract with Customer, Asset and Liability [Table Text Block]

	June 30, 2019		December 31, 2018
Receivables, which are included in Accounts Receivable, net	$	735.4	$	693.6
Unbilled services	491.5		396.9
Unearned revenue	402.2		354.1

Revenue from Contract with Customer [Text Block]

REVENUES

The Company's revenues by segment payers/customer groups for the three and six months ended June 30, 2019, and 2018, is as follows:

	For the Three Months Ended June 30, 2019
	U.S.		Canada		U.K.		Switzerland		Other Europe		Other		Total
Payer/Customer
LCD
Clients	16	%	1	%	—	%	—	%	—	%	—	%	17	%
Patients	8	%	—	%	—	%	—	%	—	%	—	%	8	%
Medicare and Medicaid	8	%	—	%	—	%	—	%	—	%	—	%	8	%
Third-party	26	%	2	%	—	%	—	%	—	%	—	%	28	%
Total LCD revenues by payer	58	%	3	%	—	%	—	%	—	%	—	%	61	%
CDD
Biopharmaceutical and medical device companies	20	%	—	%	4	%	5	%	3	%	7	%	39	%
Total revenues	78	%	3	%	4	%	5	%	3	%	7	%	100	%

	For the Three Months Ended June 30, 2018
	U.S.		Canada		U.K.		Switzerland		Other Europe		Other		Total
Payer/Customer
LCD
Clients	18	%	1	%	—	%	—	%	—	%	—	%	19	%
Patients	7	%	—	%	—	%	—	%	—	%	—	%	7	%
Medicare and Medicaid	10	%	—	%	—	%	—	%	—	%	—	%	10	%
Third-party	25	%	2	%	—	%	—	%	—	%	—	%	27	%
Total LCD revenues by payer	60	%	3	%	—	%	—	%	—	%	—	%	63	%
CDD
Biopharmaceutical and medical device companies	20	%	—	%	2	%	5	%	3	%	7	%	37	%
Total revenues	80	%	3	%	2	%	5	%	3	%	7	%	100	%

	For the Six Months Ended June 30, 2019
	U.S.		Canada		U.K.		Switzerland		Other Europe		Other		Total
Payer/Customer
LCD
Clients	16	%	1	%	—	%	—	%	—	%	—	%	17	%
Patients	8	%	—	%	—	%	—	%	—	%	—	%	8	%
Medicare and Medicaid	8	%	—	%	—	%	—	%	—	%	—	%	8	%
Third-party	26	%	2	%	—	%	—	%	—	%	—	%	28	%
Total LCD revenues by payer	58	%	3	%	—	%	—	%	—	%	—	%	61	%
CDD
Biopharmaceutical and medical device companies	20	%	—	%	4	%	5	%	3	%	7	%	39	%
Total revenues	78	%	3	%	4	%	5	%	3	%	7	%	100	%

	For the Six Months Ended June 30, 2018
	U.S.		Canada		U.K.		Switzerland		Other Europe		Other		Total
Payer/Customer
LCD
Clients	18	%	1	%	—	%	—	%	—	%	—	%	19	%
Patients	7	%	—	%	—	%	—	%	—	%	—	%	7	%
Medicare and Medicaid	9	%	—	%	—	%	—	%	—	%	—	%	9	%
Third-party	25	%	2	%	—	%	—	%	—	%	—	%	27	%
Total LCD revenues by payer	59	%	3	%	—	%	—	%	—	%	—	%	62	%
CDD
Biopharmaceutical and medical device companies	20	%	—	%	2	%	5	%	4	%	7	%	38	%
Total revenues	79	%	3	%	2	%	5	%	4	%	7	%	100	%

Contract costs

CDD incurs sales commissions in the process of obtaining contracts with customers, which are recoverable through the service fees in the contract. Sales commissions that are payable upon contract award are recognized as assets and amortized over the expected contract term, along with related payroll tax expense. The amortization of commission expense is based on the weighted average contract duration for all commissionable awards in the respective business in which the commission expense is paid, which approximates the period over which goods and services are transferred to the customer. The amortization period of sales commissions ranges from approximately 12 months to 57 months, depending on the business. For businesses that enter into primarily short-term contracts, the Company applies the practical expedient which allows costs to obtain a contract to be expensed when incurred if the amortization period of the assets that would otherwise have been recognized is one year or less. Amortization of assets from sales commissions is included in selling, general, and administrative expense.

CDD incurs costs to fulfill contracts with customers, which are recoverable through the service fees in the contract. Contract fulfillment costs include software implementation costs and setup costs for certain endpoint and market access solutions. These costs are recognized as assets and amortized over the expected term of the contract to which the implementation relates, which is the period over which services are expected to be provided to the customer. This period typically ranges from 24-60 months. Amortization of deferred contract fulfillment costs is included in cost of goods sold.

	June 30, 2019		December 31, 2018
Sales commission assets	$	27.4	$	24.2
Deferred contract fulfillment costs	14.2		12.9
Total	$	41.6	$	37.1

Amortization related to sales commission assets and associated payroll taxes for the three-month periods ended June 30, 2019, and 2018, was $5.1 and $4.4, respectively, and for the six-month periods ended June 30, 2019, and 2018, was $9.5 and $8.6, respectively. Amortization related to deferred contract fulfillment costs for the three-month periods ended June 30, 2019, and 2018, was $1.9 and $1.9, respectively, and was $3.8 and $2.5, respectively, for the six-month periods ended June 30, 2019, and 2018. Impairment expense related to contract costs was immaterial to the Company’s consolidated statement of operations.

Receivables, Unbilled Services and Unearned Revenue

The following table provides information about receivables, unbilled services, and unearned revenue (contract liabilities) from contracts with customers for the CDD segment. Unbilled services are comprised primarily of unbilled receivables, but also include contract assets. A contract asset is recorded when a right to payment has been earned for work performed, but billing and payment for that work is determined by certain contractual milestones, whereas unbilled receivables are billable upon the passage of time. While CDD attempts to negotiate terms that provide for billing and payment of services prior or in close proximity to the provision of services, this is not always possible and there are fluctuations in the level of unbilled services and unearned revenue from period to period.

	June 30, 2019		December 31, 2018
Receivables, which are included in Accounts Receivable, net	$	735.4	$	693.6
Unbilled services	491.5		396.9
Unearned revenue	402.2		354.1

Revenues recognized during the period, which was included in the unearned revenue balance at the beginning of the period for the six-month periods ended June 30, 2019, and June 30, 2018, was $161.6 and $135.6, respectively. Bad debt expense on receivables for the six-month periods ended June 30, 2019, and 2018, was immaterial to the Company’s consolidated statement of operations.

Performance Obligations Under Long-Term Contracts

Long-term contracts at the Company consist primarily of fully managed clinical studies within the CDD segment. The amount of existing performance obligations under such long-term contracts unsatisfied as of June 30, 2019, was $4,138.0. The Company expects to recognize approximately 34% of the remaining performance obligations as revenues over the next 12 months, and the balance thereafter. The Company's long-term contracts generally range from 1 to 8 years.

Within CDD, revenue of $48.4 and $(12.5) was recognized during the six months ended June 30, 2019, and 2018, respectively, from performance obligations that were satisfied in previous periods. This revenue comes from adjustments related to changes in scope and estimates in full service clinical studies.

Disaggregation of Revenue [Table Text Block]

The Company's revenues by segment payers/customer groups for the three and six months ended June 30, 2019, and 2018, is as follows:

	For the Three Months Ended June 30, 2019
	U.S.		Canada		U.K.		Switzerland		Other Europe		Other		Total
Payer/Customer
LCD
Clients	16	%	1	%	—	%	—	%	—	%	—	%	17	%
Patients	8	%	—	%	—	%	—	%	—	%	—	%	8	%
Medicare and Medicaid	8	%	—	%	—	%	—	%	—	%	—	%	8	%
Third-party	26	%	2	%	—	%	—	%	—	%	—	%	28	%
Total LCD revenues by payer	58	%	3	%	—	%	—	%	—	%	—	%	61	%
CDD
Biopharmaceutical and medical device companies	20	%	—	%	4	%	5	%	3	%	7	%	39	%
Total revenues	78	%	3	%	4	%	5	%	3	%	7	%	100	%

	For the Three Months Ended June 30, 2018
	U.S.		Canada		U.K.		Switzerland		Other Europe		Other		Total
Payer/Customer
LCD
Clients	18	%	1	%	—	%	—	%	—	%	—	%	19	%
Patients	7	%	—	%	—	%	—	%	—	%	—	%	7	%
Medicare and Medicaid	10	%	—	%	—	%	—	%	—	%	—	%	10	%
Third-party	25	%	2	%	—	%	—	%	—	%	—	%	27	%
Total LCD revenues by payer	60	%	3	%	—	%	—	%	—	%	—	%	63	%
CDD
Biopharmaceutical and medical device companies	20	%	—	%	2	%	5	%	3	%	7	%	37	%
Total revenues	80	%	3	%	2	%	5	%	3	%	7	%	100	%

	For the Six Months Ended June 30, 2019
	U.S.		Canada		U.K.		Switzerland		Other Europe		Other		Total
Payer/Customer
LCD
Clients	16	%	1	%	—	%	—	%	—	%	—	%	17	%
Patients	8	%	—	%	—	%	—	%	—	%	—	%	8	%
Medicare and Medicaid	8	%	—	%	—	%	—	%	—	%	—	%	8	%
Third-party	26	%	2	%	—	%	—	%	—	%	—	%	28	%
Total LCD revenues by payer	58	%	3	%	—	%	—	%	—	%	—	%	61	%
CDD
Biopharmaceutical and medical device companies	20	%	—	%	4	%	5	%	3	%	7	%	39	%
Total revenues	78	%	3	%	4	%	5	%	3	%	7	%	100	%

	For the Six Months Ended June 30, 2018
	U.S.		Canada		U.K.		Switzerland		Other Europe		Other		Total
Payer/Customer
LCD
Clients	18	%	1	%	—	%	—	%	—	%	—	%	19	%
Patients	7	%	—	%	—	%	—	%	—	%	—	%	7	%
Medicare and Medicaid	9	%	—	%	—	%	—	%	—	%	—	%	9	%
Third-party	25	%	2	%	—	%	—	%	—	%	—	%	27	%
Total LCD revenues by payer	59	%	3	%	—	%	—	%	—	%	—	%	62	%
CDD
Biopharmaceutical and medical device companies	20	%	—	%	2	%	5	%	4	%	7	%	38	%
Total revenues	79	%	3	%	2	%	5	%	4	%	7	%	100	%

Capitalized Contract Cost [Table Text Block]

	June 30, 2019		December 31, 2018
Sales commission assets	$	27.4	$	24.2
Deferred contract fulfillment costs	14.2		12.9
Total	$	41.6	$	37.1