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030060 - Disclosure - INCOME TAXES (Tables)
(http://www.amedisys.com/role/INCOMETAXESTables)
Table(Implied)
Slicers (applies to each fact value in each table cell)
Income Tax Disclosure [Abstract]Period [Axis]
2016-01-01 - 2016-12-31
Income Tax Disclosure [Abstract]
 
Income Tax Provision
Income taxes attributable to continuing operations consist of the following (amounts in millions): 
             
    For the Years Ended December 31,  
    2016 2015 2014 
 Current income tax expense/(benefit):          
  Federal $(0.5) $2.2 $(13.9) 
  State and local  (0.1)  0.5  (1.1) 
     (0.6)  2.7  (15.0) 
             
 Deferred income tax expense/(benefit):          
  Federal   22.1  (0.5)  21.0 
  State and local  2.4  (0.1)  1.6 
  Foreign  0.0  (0.1)  0.1 
     24.5  (0.7)  22.7 
 Income tax expense/(benefit) from continuing operations $23.9 $2.0 $7.7 
             
Total income tax expense for the years ended December 31, 2016, 2015 and 2014 was allocated as follows (amounts in millions): 
            
             
    For the Years Ended December 31,  
    2016 2015 2014 
 Income from continuing operations  $23.9 $2.0 $7.7 
 Income from discontinued operations   0.0  0.0  (0.1) 
 Interest expense  (0.1)  0.2  (0.1) 
 Goodwill  0.0  (0.1)  0.0 
 Stockholders' equity   (7.2)  (2.1)  0.6 
    $16.6 $0.0 $8.1 
 
 
Sources of Tax Effects
   For the Years Ended December 31, 
   2016 2015 (1) 2014 
            
 Income tax expense at U.S. federal statutory rate 35.0% 35.0% 35.0% 
 State and local income taxes, net of federal income tax benefit 4.8  (7.1)  5.8  
 Valuation allowance 0.1  79.1  1.5  
 Tax credits (0.6)  136.0  (8.4)  
 Uncertain tax positions  (1.0)  (230.3)  0.6  
 Other items, net (2) 0.6  (663.3)  2.1  
 Income tax expense/(benefit) 38.9% (650.6)% 36.6% 
 
 
Net Deferred Tax Assets
Deferred tax assets (liabilities) consist of the following components (amounts in millions):       
   As of December 31, 
    2016  2015 
 Deferred tax assets:       
 Allowance for doubtful accounts $6.9 $6.4 
 Accrued payroll & employee benefits  11.4  5.1 
 Workers' compensation  10.9  9.8 
 Amortization of intangible assets  56.3  72.2 
 Share-based compensation  7.8  5.0 
 Net operating loss carryforwards (1)  44.2  48.5 
 Tax credit carryforwards (2)  4.8  4.7 
 Other  1.1  4.0 
 Gross deferred tax assets  143.4  155.7 
 Less: valuation allowance  (0.4)  (0.3) 
 Net deferred tax assets  143.0  155.4 
         
 Deferred tax (liabilities):       
 Property and equipment  (7.8)  (9.5) 
 Deferred revenue  (23.2)  (18.5) 
 Investment in partnerships  (3.2)  (0.2) 
 Other liabilities   (0.9)  (2.0) 
 Gross deferred tax (liabilities)  (35.1)  (30.2) 
         
 Net deferred tax assets (liabilities)  $ 107.9  $ 125.2 
         
(1)The net operating loss ("NOL") carry forwards in the income tax returns include unrecognized tax benefits resulting from uncertain tax positions. Accordingly, the deferred tax assets recognized for the NOL carry forwards, as of December 31, 2016 and 2015, are presented net of unrecognized tax benefits of $3.1 million. 
        
        
        
(2)The tax credit carry forwards in the income tax returns include unrecognized tax benefits resulting from uncertain tax positions. Accordingly, the deferred tax assets recognized for the tax credit carry forwards are presented net of unrecognized tax benefits of $0.7 million for each of the years ended December 31, 2016 and 2015. 
        
        
        
 
 
Classification of Deferred Tax Assets and Liabilities
 
Uncertain Tax Positions
          
Uncertain Tax Positions
          
We account for uncertain tax positions in accordance with the authoritative guidance for uncertain tax positions. A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows (amounts in millions):
          
    For the Years Ended December 31,  
    2016 2015 
 Balance at beginning of period $4.7 $4.0 
  Additions for tax positions related to current year  0  0 
  Additions for tax positions related to prior year  0.0  1.0 
  Reductions for tax positions related to prior years  0  0 
  Lapse of statute of limitations  (0.6)  (0.3) 
  Settlements  0  0 
 Balance at end of period $4.1 $4.7