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Allowance for Credit Loss, Write Off

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Current Expected Credit Losses Opening Balance Sheet Impact on Retained Earnings

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Long Term Contracts Duration Maximum

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Long Term Contracts Duration Minimum

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Note Receivable, Allowance for Credit Loss

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Percent of Revenue Contributed

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Unbilled Services, Allowance for Credit Loss

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Amount, before allowance for credit loss, of right to consideration from customer for product sold and service rendered in normal course of business.

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Amount, after allowance for credit loss, of right to consideration from customer for product sold and service rendered in normal course of business, classified as current.

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Carrying value as of the balance sheet date of obligations incurred through that date and payable for sales commissions.

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Amount of allowance for credit loss on receivable, classified as other and current.

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The amount of expense recognized in the current period for the periodic realization of capitalized fees that were paid to salespeople, distributors, brokers, and agents at the time of the conclusion of the sale. As a noncash expense, this element is added back to net income when calculating cash provided by or used in operations using the indirect method.

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Amount of deferred costs for long-term contracts and programs. Includes, but is not limited to, initial tooling costs and deferred production costs.

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Amount of amortization expense for asset recognized from cost incurred to obtain or fulfill contract with customer.

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Amount, after accumulated amortization and accumulated impairment loss, of asset recognized from cost incurred to obtain or fulfill contract with customer.

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Amount, before allowance for credit loss, of right to consideration in exchange for good or service transferred to customer, when right is conditioned on something other than passage of time.

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Amount, after allowance for credit loss, of right to consideration in exchange for good or service transferred to customer when right is conditioned on something other than passage of time, classified as current.

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Amount of obligation to transfer good or service to customer for which consideration has been received or is receivable.

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Amount of revenue recognized from performance obligation satisfied or partially satisfied in previous reporting periods. Includes, but is not limited to, change in transaction price.

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Amount of revenue recognized that was previously reported as deferred or unearned revenue.

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Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

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Amount of transaction price allocated to performance obligation that has not been recognized as revenue.

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Amount of revenue recognized from goods sold, services rendered, insurance premiums, or other activities that constitute an earning process. Includes, but is not limited to, investment and interest income before deduction of interest expense when recognized as a component of revenue, and sales and trading gain (loss).

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- Definition

Unbilled amounts due for services rendered or to be rendered, actions taken or to be taken, or a promise to refrain from taking certain actions in accordance with the terms of a legally binding agreement between the entity and, at a minimum, one other party. An example would be amounts associated with contracts or programs where the recognized revenue for performance thereunder exceeds the amounts billed under the terms thereof as of the date of the balance sheet.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 912
-SubTopic 310
-Section 45
-Paragraph 2
-URI https://asc.fasb.org/extlink&oid=126938201&loc=d3e55302-109406

+ Details

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REVENUE Disaggregated Revenue Table (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022
Disaggregation of Revenue [Line Items]
Accounts Receivable, Allowance for Credit Loss	$ 52.8		$ 43.5
Unbilled Services, Allowance for Credit Loss	10.8		10.5
Note Receivable, Allowance for Credit Loss	0.7		0.7
Allowance for Credit Loss	64.3		54.7
Current Expected Credit Losses Opening Balance Sheet Impact on Retained Earnings	11.1
Allowance for Credit Loss, Write Off	1.5
Deferred Revenue, Revenue Recognized	165.3	$ 163.8
Contract with Customer, Asset, before Allowance for Credit Loss	715.9		805.9
Revenue, Remaining Performance Obligation, Amount	$ 4,720.0
Long Term Contracts Duration Minimum	1 year
Long Term Contracts Duration Maximum	8 years
Contract with Customer, Performance Obligation Satisfied in Previous Period	$ 10.4	31.7
Contract with Customer, Liability	586.7		582.1
Capitalized Contract Cost, Amortization	2.4	3.1
Accrued Sales Commission	38.3		38.2
Capitalized Contract Cost, Net	14.3		15.0
Amount of Deferred Costs Related to Long-term Contracts	52.6		53.2
Amortization of Deferred Sales Commissions	8.4	$ 7.2
Unbilled Contracts Receivable	$ 705.1		795.4
Percent of Revenue Contributed	100.00%	100.00%
Revenues	$ 3,777.9	$ 3,899.6
Accounts Receivable, after Allowance for Credit Loss, Current	2,344.8		2,222.0
Allowance for Credit Loss, Receivable, Other, Current	(10.8)		(10.5)
Contract with Customer, Asset, after Allowance for Credit Loss, Current	$ 705.1		795.4
Europe [Member]
Disaggregation of Revenue [Line Items]
Percent of Revenue Contributed	12.00%	13.00%
North America
Disaggregation of Revenue [Line Items]
Percent of Revenue Contributed	81.00%	80.00%
Other countries [Member]
Disaggregation of Revenue [Line Items]
Percent of Revenue Contributed	7.00%	7.00%
UNITED STATES
Disaggregation of Revenue [Line Items]
Percent of Revenue Contributed	78.30%	76.90%
Revenues	$ 2,959.2	$ 3,000.5
Medicare and Medicaid [Member]
Disaggregation of Revenue [Line Items]
Percent of Revenue Contributed	7.00%	6.00%
LabCorp Diagnostics [Member]
Disaggregation of Revenue [Line Items]
Percent of Revenue Contributed	63.00%	63.00%
LabCorp Diagnostics [Member] \| Europe [Member]
Disaggregation of Revenue [Line Items]
Percent of Revenue Contributed	0.00%	0.00%
LabCorp Diagnostics [Member] \| North America
Disaggregation of Revenue [Line Items]
Percent of Revenue Contributed	63.00%	63.00%
LabCorp Diagnostics [Member] \| Other countries [Member]
Disaggregation of Revenue [Line Items]
Percent of Revenue Contributed	0.00%	0.00%
LabCorp Diagnostics [Member] \| Client [Member]
Disaggregation of Revenue [Line Items]
Percent of Revenue Contributed	17.00%	17.00%
LabCorp Diagnostics [Member] \| Client [Member] \| Europe [Member]
Disaggregation of Revenue [Line Items]
Percent of Revenue Contributed	0.00%	0.00%
LabCorp Diagnostics [Member] \| Client [Member] \| North America
Disaggregation of Revenue [Line Items]
Percent of Revenue Contributed	17.00%	17.00%
LabCorp Diagnostics [Member] \| Client [Member] \| Other countries [Member]
Disaggregation of Revenue [Line Items]
Percent of Revenue Contributed	0.00%	0.00%
LabCorp Diagnostics [Member] \| Self-Pay [Member]
Disaggregation of Revenue [Line Items]
Percent of Revenue Contributed	8.00%	5.00%
LabCorp Diagnostics [Member] \| Self-Pay [Member] \| Europe [Member]
Disaggregation of Revenue [Line Items]
Percent of Revenue Contributed	0.00%	0.00%
LabCorp Diagnostics [Member] \| Self-Pay [Member] \| North America
Disaggregation of Revenue [Line Items]
Percent of Revenue Contributed	8.00%	5.00%
LabCorp Diagnostics [Member] \| Self-Pay [Member] \| Other countries [Member]
Disaggregation of Revenue [Line Items]
Percent of Revenue Contributed	0.00%	0.00%
LabCorp Diagnostics [Member] \| Medicare and Medicaid [Member] \| Europe [Member]
Disaggregation of Revenue [Line Items]
Percent of Revenue Contributed	0.00%	0.00%
LabCorp Diagnostics [Member] \| Medicare and Medicaid [Member] \| North America
Disaggregation of Revenue [Line Items]
Percent of Revenue Contributed	7.00%	6.00%
LabCorp Diagnostics [Member] \| Medicare and Medicaid [Member] \| Other countries [Member]
Disaggregation of Revenue [Line Items]
Percent of Revenue Contributed	0.00%	0.00%
LabCorp Diagnostics [Member] \| Third party [Member]
Disaggregation of Revenue [Line Items]
Percent of Revenue Contributed	31.00%	35.00%
LabCorp Diagnostics [Member] \| Third party [Member] \| Europe [Member]
Disaggregation of Revenue [Line Items]
Percent of Revenue Contributed	0.00%	0.00%
LabCorp Diagnostics [Member] \| Third party [Member] \| North America
Disaggregation of Revenue [Line Items]
Percent of Revenue Contributed	31.00%	35.00%
LabCorp Diagnostics [Member] \| Third party [Member] \| Other countries [Member]
Disaggregation of Revenue [Line Items]
Percent of Revenue Contributed	0.00%	0.00%
Covance Drug Development [Member] \| Biopharmaceutical and medical device companies [Member]
Disaggregation of Revenue [Line Items]
Percent of Revenue Contributed		37.00%
Covance Drug Development [Member] \| Biopharmaceutical and medical device companies [Member] \| Europe [Member]
Disaggregation of Revenue [Line Items]
Percent of Revenue Contributed		13.00%
Covance Drug Development [Member] \| Biopharmaceutical and medical device companies [Member] \| North America
Disaggregation of Revenue [Line Items]
Percent of Revenue Contributed		17.00%
Covance Drug Development [Member] \| Biopharmaceutical and medical device companies [Member] \| Other countries [Member]
Disaggregation of Revenue [Line Items]
Percent of Revenue Contributed		7.00%
Diagnostics
Disaggregation of Revenue [Line Items]
Percent of Revenue Contributed	63.00%
Accounts Receivable, before Allowance for Credit Loss	$ 1,131.6		1,046.9
Drug Development
Disaggregation of Revenue [Line Items]
Percent of Revenue Contributed	37.00%
Accounts Receivable, before Allowance for Credit Loss	$ 1,266.0		$ 1,218.6
Drug Development \| Biopharmaceutical and medical device companies [Member]
Disaggregation of Revenue [Line Items]
Percent of Revenue Contributed	37.00%
Drug Development \| Biopharmaceutical and medical device companies [Member] \| Europe [Member]
Disaggregation of Revenue [Line Items]
Percent of Revenue Contributed	12.00%
Drug Development \| Biopharmaceutical and medical device companies [Member] \| North America
Disaggregation of Revenue [Line Items]
Percent of Revenue Contributed	18.00%
Drug Development \| Biopharmaceutical and medical device companies [Member] \| Other countries [Member]
Disaggregation of Revenue [Line Items]
Percent of Revenue Contributed	7.00%
Notes Receivable [Member]
Disaggregation of Revenue [Line Items]
Current Expected Credit Losses Opening Balance Sheet Impact on Retained Earnings	$ 0.0
Allowance for Credit Loss, Write Off	0.0
Unbilled Contracts Receivable [Member]
Disaggregation of Revenue [Line Items]
Current Expected Credit Losses Opening Balance Sheet Impact on Retained Earnings	0.0
Allowance for Credit Loss, Write Off	0.3
Accounts Receivable [Member]
Disaggregation of Revenue [Line Items]
Current Expected Credit Losses Opening Balance Sheet Impact on Retained Earnings	11.1
Allowance for Credit Loss, Write Off	$ 1.8