Brookdale Senior Living (BKD) 10-K 22 Feb 18 2017 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($) $ in Billions	12 Months Ended
	Dec. 31, 2017	Feb. 20, 2018	Jun. 30, 2017
Document and Entity Information [Abstract]
Entity Registrant Name	Brookdale Senior Living Inc.
Entity Central Index Key	1,332,349
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	Yes
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Filer Category	Large Accelerated Filer
Entity Public Float			$ 2.8
Entity Common Stock, Shares Outstanding		186,572,921
Document Fiscal Year Focus	2,017
Document Fiscal Period Focus	FY
Document Type	10-K
Amendment Flag	false
Document Period End Date	Dec. 31, 2017

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Current assets
Cash and cash equivalents	$ 222,647	$ 216,397
Marketable securities	291,796	0
Cash and escrow deposits – restricted	37,189	32,864
Accounts receivable, net	128,961	141,705
Assets held for sale	106,435	97,843
Prepaid expenses and other current assets, net	114,844	130,695
Total current assets	901,872	619,504
Property, plant and equipment and leasehold intangibles, net	5,852,145	7,379,305
Cash and escrow deposits – restricted	22,710	28,061
Investment in unconsolidated ventures	129,794	167,826
Goodwill	505,783	705,476
Other intangible assets, net	67,977	83,007
Other assets, net	195,168	234,508
Total assets	7,675,449	9,217,687
Current liabilities
Current portion of long-term debt	495,413	145,649
Current portion of capital and financing lease obligations	107,088	69,606
Trade accounts payable	91,825	77,356
Accrued expenses	329,966	328,037
Refundable entrance fees and deferred revenue	68,358	106,946
Tenant security deposits	3,126	3,548
Total current liabilities	1,095,776	731,142
Long-term debt, less current portion	3,375,324	3,413,998
Capital and financing lease obligations, less current portion	1,164,466	2,415,914
Deferred liabilities	224,304	267,364
Deferred tax liability	70,644	80,646
Other liabilities	214,644	230,891
Total liabilities	6,145,158	7,139,955
Preferred stock, $0.01 par value, 50,000,000 shares authorized at December 31, 2017 and December 31, 2016; no shares issued and outstanding	0	0
Common stock, $0.01 par value, 400,000,000 shares authorized at December 31, 2017 and December 31, 2016; 194,454,329 and 193,224,082 shares issued and 191,275,928 and 190,045,681 shares outstanding (including 4,770,097 and 4,608,187 unvested restricted shares), respectively	1,913	1,900
Additional paid-in-capital	4,126,549	4,102,397
Treasury stock, at cost; 3,178,401 shares at December 31, 2017 and December 31, 2016	(56,440)	(56,440)
Accumulated deficit	(2,541,294)	(1,969,875)
Total Brookdale Senior Living Inc. stockholders' equity	1,530,728	2,077,982
Noncontrolling interest	(437)	(250)
Total equity	1,530,291	2,077,732
Total liabilities and equity	$ 7,675,449	$ 9,217,687

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Dec. 31, 2017	Dec. 31, 2016
Statement of Financial Position [Abstract]
Preferred stock, par value (in dollars per share)	$ 0.01	$ 0.01
Preferred stock, shares authorized (in shares)	50,000,000	50,000,000
Preferred stock, shares issued (in shares)	0	0
Preferred stock, shares outstanding (in shares)	0	0
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01
Common stock, shares authorized (in shares)	400,000,000	400,000,000
Common stock, shares issued (in shares)	194,454,329	193,224,082
Common stock, shares outstanding (in shares)	191,275,928	190,045,681
Common stock, unvested restricted shares (in shares)	4,770,097	4,608,187
Treasury stock, shares (in shares)	3,178,401	3,178,401

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($) shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Revenue
Resident fees	$ 3,780,140	$ 4,168,621	$ 4,177,127
Management fees	75,845	70,762	60,183
Reimbursed costs incurred on behalf of managed communities	891,131	737,597	723,298
Total revenue	4,747,116	4,976,980	4,960,608
Expense
Facility operating expense (excluding depreciation and amortization of $430,288, $469,388 and $684,448, respectively)	2,602,155	2,799,402	2,788,862
General and administrative expense (including non-cash stock-based compensation expense of $27,832, $32,285 and $31,651, respectively)	255,446	313,409	370,579
Transaction costs	22,573	3,990	8,252
Facility lease expense	339,721	373,635	367,574
Depreciation and amortization	482,077	520,402	733,165
Goodwill and asset impairment	409,782	248,515	57,941
Loss on facility lease termination	14,276	11,113	76,143
Costs incurred on behalf of managed communities	891,131	737,597	723,298
Total operating expense	5,017,161	5,008,063	5,125,814
Income (loss) from operations	(270,045)	(31,083)	(165,206)
Interest income	4,623	2,933	1,603
Interest expense:
Debt	(172,635)	(174,027)	(173,484)
Capital and financing lease obligations	(140,664)	(202,012)	(211,132)
Amortization of deferred financing costs and debt premium (discount)	(12,681)	(9,400)	(3,351)
Change in fair value of derivatives	(174)	(178)	(797)
Debt modification and extinguishment costs	(12,409)	(9,170)	(7,020)
Equity in earnings (loss) of unconsolidated ventures	(14,827)	1,660	(804)
Gain on sale of assets, net	19,273	7,218	1,270
Other non-operating income	11,418	14,801	8,557
Income (loss) before income taxes	(588,121)	(399,258)	(550,364)
Benefit (provision) for income taxes	16,515	(5,378)	92,209
Net income (loss)	(571,606)	(404,636)	(458,155)
Net (income) loss attributable to noncontrolling interest	187	239	678
Net income (loss) attributable to Brookdale Senior Living Inc. common stockholders	$ (571,419)	$ (404,397)	$ (457,477)
Basic and diluted net income (loss) per share attributable to Brookdale Senior Living Inc. common stockholders (in dollars per share)	$ (3.07)	$ (2.18)	$ (2.48)
Weighted average shares used in computing basic and diluted net loss per share (in shares)	186,155	185,653	184,333

CONSOLIDATED STATEMENTS OF OPE5

CONSOLIDATED STATEMENTS OF OPERATIONS (Parenthetical) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Income Statement [Abstract]
Depreciation and amortization	$ 430,288	$ 469,388	$ 684,448
Non-cash stock-based compensation expense	$ 27,832	$ 32,285	$ 31,651

CONSOLIDATED STATEMENTS OF EQUI

CONSOLIDATED STATEMENTS OF EQUITY - USD ($) $ in Thousands	Total	Common Stock	Additional Paid-In- Capital	Treasury Stock	Accumulated Deficit	Stockholders' Equity	Noncontrolling Interest
Balances at beginning of period at Dec. 31, 2014	$ 2,882,241	$ 1,870	$ 4,034,655	$ (46,800)	$ (1,108,001)	$ 2,881,724	$ 517
Balances at beginning of period (in shares) at Dec. 31, 2014		187,038,000
Compensation expense related to restricted stock grants	31,651		31,651			31,651
Net income (loss)	(458,155)				(457,477)	(457,477)	(678)
Issuance of common stock under Associate Stock Purchase Plan	2,870	$ 1	2,869			2,870
Issuance of common stock under Associate Stock Purchase Plan (in shares)		122,000
Restricted stock, net		$ 12	(12)
Restricted stock, net (in shares)		1,179,000
Other	120		120			120
Balances at end of period (in shares) at Dec. 31, 2015		188,339,000
Balances at end of period at Dec. 31, 2015	2,458,727	$ 1,883	4,069,283	(46,800)	(1,565,478)	2,458,888	(161)
Compensation expense related to restricted stock grants	32,285		32,285			32,285
Net income (loss)	(404,636)				(404,397)	(404,397)	(239)
Issuance of common stock under Associate Stock Purchase Plan	2,349	$ 2	2,347			2,349
Issuance of common stock under Associate Stock Purchase Plan (in shares)		172,000
Restricted stock, net		$ 24	(24)
Restricted stock, net (in shares)		2,396,000
Purchase of treasury stock	$ (9,640)	$ (8)	8	(9,640)		(9,640)
Purchase of treasury stock (in shares)	(750,000)	(750,000)
Shares withheld for employee taxes	$ (1,640)	$ (1)	(1,639)			(1,640)
Shares withheld for employee taxes (in shares)		(111,000)
Other	$ 287		137			137	150
Balances at end of period (in shares) at Dec. 31, 2016	190,045,681	190,046,000
Balances at end of period at Dec. 31, 2016	$ 2,077,732	$ 1,900	4,102,397	(56,440)	(1,969,875)	2,077,982	(250)
Compensation expense related to restricted stock grants	27,832		27,832			27,832
Net income (loss)	(571,606)				(571,419)	(571,419)	(187)
Issuance of common stock under Associate Stock Purchase Plan	$ 2,041	$ 2	2,039			2,041
Issuance of common stock under Associate Stock Purchase Plan (in shares)		181,000
Restricted stock, net		$ 14	(14)
Restricted stock, net (in shares)		1,421,000
Purchase of treasury stock (in shares)	0
Shares withheld for employee taxes	$ (5,889)	$ (3)	(5,886)			(5,889)
Shares withheld for employee taxes (in shares)		(372,000)
Other	$ 181		181			181
Balances at end of period (in shares) at Dec. 31, 2017	191,275,928	191,276,000
Balances at end of period at Dec. 31, 2017	$ 1,530,291	$ 1,913	$ 4,126,549	$ (56,440)	$ (2,541,294)	$ 1,530,728	$ (437)

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Cash Flows from Operating Activities
Net income (loss)	$ (571,606)	$ (404,636)	$ (458,155)
Adjustments to reconcile net income (loss) to net cash provided by operating activities:
Loss on extinguishment of debt, net	714	1,251	121
Depreciation and amortization, net	494,758	529,802	736,516
Goodwill and asset impairment	409,782	248,515	57,941
Equity in loss (earnings) of unconsolidated ventures	14,827	(1,660)	804
Distributions from unconsolidated ventures from cumulative share of net earnings	8,258	23,544	7,825
Amortization of deferred gain	(4,366)	(4,372)	(4,372)
Amortization of entrance fees	(2,901)	(4,195)	(3,204)
Proceeds from deferred entrance fee revenue	(5,712)	(13,980)	(11,113)
Deferred income tax (benefit) provision	(15,309)	3,248	(95,261)
Straight-line lease (income) expense	(14,313)	767	6,956
Change in fair value of derivatives	174	178	797
Gain on sale of assets, net	(19,273)	(7,218)	(1,270)
Loss on facility lease termination	14,276	0	0
Non-cash stock-based compensation expense	27,832	32,285	31,651
Non-cash interest expense on financing lease obligations	17,744	26,496	23,472
Amortization of (above) below market lease, net	(6,677)	(6,864)	(7,158)
Other	(8,819)	(9,137)	(4,098)
Changes in operating assets and liabilities:
Accounts receivable, net	12,747	1,581	5,608
Prepaid expenses and other assets, net	21,970	2,954	51,079
Accounts payable and accrued expenses	(4,527)	(83,248)	(60,564)
Tenant refundable fees and security deposits	(422)	(839)	(524)
Deferred revenue	(13,917)	3,300	(6,911)
Net cash provided by operating activities	366,664	365,732	292,366
Cash Flows from Investing Activities
Change in lease security deposits and lease acquisition deposits, net	(2,113)	(2,225)	10,866
Change in cash and escrow deposits — restricted	1,026	5,027	29,286
Purchase of marketable securities, net	(291,187)	0	0
Additions to property, plant and equipment and leasehold intangibles, net	(213,887)	(333,647)	(411,051)
Acquisition of assets, net of related payables and cash received	(5,196)	(12,157)	(191,216)
Investment in unconsolidated ventures	(199,017)	(13,377)	(69,297)
Distributions received from unconsolidated ventures	29,035	218,973	9,054
Proceeds from sale of assets, net	70,507	297,932	49,226
Property insurance proceeds	8,550	9,137	3,157
Other	975	7,162	998
Net cash (used in) provided by investing activities	(601,307)	176,825	(568,977)
Cash Flows from Financing Activities
Proceeds from debt	1,307,205	387,348	585,650
Repayment of debt and capital and financing lease obligations	(1,054,161)	(469,309)	(485,762)
Proceeds from line of credit	100,000	1,276,500	1,175,000
Repayment of line of credit	(100,000)	(1,586,500)	(965,000)
Purchase of treasury stock	0	(9,640)	0
Payment of financing costs, net of related payables	(5,574)	(2,938)	(32,622)
Proceeds from refundable entrance fees, net of refunds	(2,179)	(901)	(2,472)
Cash portion of loss on extinguishment of debt	0	0	(44)
Payment on lease termination	(552)	(9,250)	(17,000)
Payments of employee taxes for withheld shares	(5,889)	(1,640)	0
Other	2,043	2,141	2,807
Net cash provided by (used in) financing activities	240,893	(414,189)	260,557
Net increase (decrease) in cash and cash equivalents	6,250	128,368	(16,054)
Cash and cash equivalents at beginning of year	216,397	88,029	104,083
Cash and cash equivalents at end of year	$ 222,647	$ 216,397	$ 88,029

Description of Business and Org

Description of Business and Organization	12 Months Ended
	Dec. 31, 2017
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Description of Business and Organization	Description of Business Brookdale Senior Living Inc. ("Brookdale" or the "Company") is the leading operator of senior living communities throughout the United States. The Company is committed to providing senior living solutions primarily within properties that are designed, purpose-built and operated to provide quality service, care and living accommodations for residents. The Company operates independent living, assisted living and dementia-care communities and continuing care retirement centers ("CCRCs"). Through its ancillary services programs, the Company also offers a range of home health, hospice, and outpatient therapy services to residents of many of its communities and to seniors living outside its communities.

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2017
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	Summary of Significant Accounting Policies The consolidated financial statements have been prepared on the accrual basis of accounting in accordance with U.S. generally accepted accounting principles ("GAAP"). The significant accounting policies are summarized below: Principles of Consolidation The consolidated financial statements include the accounts of Brookdale and its consolidated subsidiaries. All significant intercompany balances and transactions have been eliminated. Investments in affiliated companies that the Company does not control, but has the ability to exercise significant influence over governance and operations, are accounted for by the equity method. The ownership interest of consolidated entities not wholly-owned by the Company are presented as noncontrolling interests in the accompanying consolidated financial statements. Noncontrolling interest represents the share of consolidated entities owned by third parties. Noncontrolling interest is adjusted for the noncontrolling holder's share of additional contributions, distributions and the proportionate share of the net income or loss of each respective entity. The Company continually evaluates its potential variable interest entity ("VIE") relationships under certain criteria as provided for in Financial Accounting Standards Board ("FASB") Accounting Standards Codification ("ASC") 810, Consolidation ("ASC 810"). ASC 810 broadly defines a VIE as an entity with one or more of the following characteristics: (a) the total equity investment at risk is insufficient to finance the entity's activities without additional subordinated financial support; (b) as a group, the holders of the equity investment at risk lack (i) the ability to make decisions about the entity's activities through voting or similar rights, (ii) the obligation to absorb the expected losses of the entity, or (iii) the right to receive the expected residual returns of the entity; or (c) the equity investors have voting rights that are not proportional to their economic interests, and substantially all of the entity's activities either involve, or are conducted on behalf of, an investor that has disproportionately few voting rights. The Company performs this analysis on an ongoing basis and consolidates any VIEs for which the Company is determined to be the primary beneficiary, as determined by the Company's power to direct the VIE's activities and the obligation to absorb its losses or the right to receive its benefits, which are potentially significant to the VIE. Refer to Note 6 for more information about the Company's VIE relationships. Use of Estimates The preparation of the consolidated financial statements and related disclosures in conformity with GAAP requires management to make estimates and assumptions that affect the amounts reported in the consolidated financial statements and accompanying notes. Estimates are used for, but not limited to, revenue, goodwill and asset impairments, self-insurance reserves, performance-based compensation, the allowance for doubtful accounts, depreciation and amortization, income taxes and other contingencies. Although these estimates are based on management's best knowledge of current events and actions that the Company may undertake in the future, actual results may differ from the original estimates. Revenue Recognition Resident Fees Resident fee revenue is recorded when services are rendered and consists of fees for basic housing and certain support services and fees associated with additional services such as assisted living care, skilled nursing care, ancillary services and personalized health services. Residency agreements are generally for a term of 30 days to one year , with resident fees billed monthly in advance. Revenue for certain skilled nursing services and ancillary services is recognized as services are provided, and such fees are billed monthly in arrears. Certain of the Company's communities have residency agreements which require the resident to pay an upfront entrance fee prior to moving into the community. The non-refundable portion of the entrance fee is recorded as deferred revenue and amortized over the estimated stay of the resident based on an actuarial valuation. The refundable portion of a resident's entrance fee is generally refundable within a certain number of months or days following contract termination or upon the resale of the unit. The refundable portion of the fee is not amortized and is included in refundable entrance fees. All refundable amounts due to residents at any time in the future are classified as current liabilities. Management Fees The Company manages certain communities under contracts which provide periodic management fee payments to the Company. Management fees are generally determined by an agreed upon percentage of gross revenues (as defined) and are recorded monthly. Certain management contracts also provide for an annual incentive fee to be paid to the Company upon achievement of certain metrics identified in the contract. Incentive fee revenue is recorded at the conclusion of the contract year at the amount due pursuant to the contractual arrangements. Reimbursed Costs Incurred on Behalf of Managed Communities The Company manages certain communities under contracts which provide periodic management fee payments to the Company plus reimbursements of certain operating expenses. Where the Company is the primary obligor with respect to any such operating expenses, the Company recognizes revenue when the goods have been delivered or the service has been rendered and the Company is due reimbursement. Such revenue is included in "reimbursed costs incurred on behalf of managed communities" on the consolidated statements of operations. The related costs are included in "costs incurred on behalf of managed communities" on the consolidated statements of operations. Purchase Accounting In determining the allocation of the purchase price of companies and communities to net tangible and identified intangible assets acquired and liabilities assumed, the Company makes estimates of fair value using information obtained as a result of pre-acquisition due diligence, marketing, leasing activities and/or independent appraisals. The Company assigns the purchase prices for companies or communities to assets acquired and liabilities assumed based on their determined fair values in accordance with the provisions of ASC 805, Business Combinations ("ASC 805"). The determination of fair value involves the use of significant judgment and estimation. Working capital assets acquired and working capital liabilities assumed are valued on a carryover/cost basis which approximates fair value. Property, plant and equipment are valued utilizing either a discounted cash flow projection of future revenue and costs, and capitalization and discount rates, using current market conditions or a direct capitalization method. The Company allocates the fair values of buildings acquired on an as-if-vacant basis and depreciates the building values over the estimated remaining lives of the buildings, not to exceed 40 years. The Company determines the allocated values of other fixed assets, such as site improvements and furniture, fixtures and equipment, based upon the replacement cost and depreciates such values over the assets' estimated remaining useful lives as determined at the applicable acquisition date. The Company determines the value of land either by considering the sales prices of similar properties in recent transactions or based on internal analysis of recently acquired and existing comparable properties within its portfolio. In connection with a business combination, the Company may assume rights and obligations under certain lease agreements pursuant to which the Company becomes the lessee of a given property. The Company assumes the lease classification previously determined by the prior lessee absent a modification in the assumed lease agreement. The Company assesses assumed operating leases, including ground leases, to determine whether the lease terms are favorable or unfavorable to the Company given current market conditions on the acquisition date. To the extent the lease terms are favorable or unfavorable relative to market conditions on the acquisition date, the Company recognizes an intangible asset or liability at fair value. The Company amortizes any acquired lease-related intangibles to facility lease expense over the remaining life of the associated lease plus any assumed bargain renewal periods. The fair value of acquired lease-related intangibles associated with the relationship with the Company's residents, if any, reflects the estimated value of in-place leases as represented by the cost to obtain residents and an estimated absorption period to reflect the value of the rent and recovery costs foregone during a reasonable lease-up period as if the acquired space was vacant. The Company amortizes any acquired in-place lease intangibles to depreciation and amortization expense over the average remaining length of stay of the residents, which is evaluated on an acquisition by acquisition basis but is generally estimated at 12 months. The Company estimates the fair value of purchase option intangible assets by discounting the difference between the applicable property's acquisition date fair value and the stated or anticipated future option price. The Company estimates the fair value of trade names using a royalty rate methodology and amortizes that value over the estimated useful life of the trade name. Management contracts and other acquired contracts are valued at a multiple of management fees and operating income or are valued utilizing discounted cash flow projections that assume estimated future revenues and costs over the remaining contract term. The assets are then amortized over the estimated term of the agreement. The Company calculates the fair value of acquired long-term debt by discounting the remaining contractual cash flows of each instrument at the current market rate for those borrowings, which the Company approximates based on the rate at which the Company would expect to incur a replacement instrument on the date of acquisition, and recognizes any fair value adjustments related to long-term debt as effective yield adjustments over the remaining term of the instrument. Capital lease assets are valued by the Company as a right-to-use asset. Financing lease assets are valued as if the Company owns the assets and thus are recorded at fair value. Capital and financing lease obligations are valued based on the present value of the estimated lease payments applying a discount rate equal to the Company's estimated incremental borrowing rate at the date of acquisition. Additionally, the valuation of financing lease obligations reflects a residual value component. Pre-acquisition contingencies are valued when considered probable and reasonably estimable, and estimated legal fees are accrued for in accordance with the Company's existing policy. Self-insurance reserves including incurred but not reported liabilities are estimated by actuary analyses. A deferred tax asset or liability is recognized at statutory rates for the difference between the book and tax bases of the acquired assets and liabilities. The excess of the fair value of liabilities assumed and common stock issued and cash paid over the fair value of identifiable assets acquired is allocated to goodwill, which is not amortized by the Company. Deferred Financing Costs Third-party fees and costs incurred to obtain long-term debt are recorded as a direct adjustment to the carrying value of debt and amortized on a straight-line basis, which approximates the effective yield method, over the term of the related debt. Unamortized deferred financing fees are written-off if the associated debt is retired before the maturity date. Upon the refinancing of mortgage debt or amendment of the line of credit, unamortized deferred financing fees and additional financing costs incurred are accounted for in accordance with ASC 470-50, Debt Modifications and Extinguishments . Stock-Based Compensation The Company follows ASC 718, Compensation – Stock Compensation (“ASC 718”) in accounting for its share-based payments. This guidance requires measurement of the cost of employee services received in exchange for stock compensation based on the grant-date fair value of the employee stock awards. This cost is recognized as compensation expense ratably over the employee’s requisite service period. Incremental compensation costs arising from subsequent modifications of awards after the grant date are recognized when incurred. Certain of the Company’s employee stock awards vest only upon the achievement of performance targets. ASC 718 requires recognition of compensation cost only when achievement of performance conditions is considered probable. Consequently, the Company’s determination of the amount of stock compensation expense requires judgment in estimating the probability of achievement of these performance targets. For all share-based awards with graded vesting other than awards with performance-based vesting conditions, the Company records compensation expense for the entire award on a straight-line basis (or, if applicable, on the accelerated method) over the requisite service period. For graded-vesting awards with performance-based vesting conditions, total compensation expense is recognized over the requisite service period for each separately vesting tranche of the award as if the award is, in substance, multiple awards once the performance target is deemed probable of achievement. Performance goals are evaluated quarterly. If such goals are not ultimately met or it is not probable the goals will be achieved, no compensation expense is recognized and any previously recognized compensation expense is reversed. On January 1, 2017, the Company adopted Accounting Standards Update ("ASU") 2016-09, Compensation – Stock Compensation: Improvements to Employee Share-Based Payment Accounting ("ASU 2016-09") and changed its policy from estimating forfeitures to recording forfeitures when they occur. The Company’s adoption of ASU 2016-09 did not have a material impact on its consolidated financial statements. Income Taxes Income taxes are accounted for under the asset and liability approach which requires recognition of deferred tax assets and liabilities for the differences between the financial reporting and tax basis of assets and liabilities. A valuation allowance reduces deferred tax assets when it is more likely than not that some portion or all of the deferred tax assets will not be realized. Fair Value of Financial Instruments ASC 820, Fair Value Measurements and Disclosures establishes a three-level valuation hierarchy for disclosure of fair value measurements. The valuation hierarchy is based upon the transparency of inputs to the valuation of an asset or liability as of the measurement date. Categorization within the valuation hierarchy is based upon the lowest level of input that is significant to the fair value measurement. The three levels are defined as follows: Level 1 – Inputs to the valuation methodology are quoted prices (unadjusted) for identical assets or liabilities in active markets. Level 2 – Inputs to the valuation methodology include quoted prices for similar assets and liabilities in active markets, and inputs that are observable for the asset or liability, either directly or indirectly, for substantially the full term of the financial instrument. Level 3 – Inputs to the valuation methodology are unobservable and significant to the fair value measurement. Cash and cash equivalents, marketable securities, and cash and escrow deposits – restricted are reflected in the accompanying consolidated balance sheets at amounts considered by management to reasonably approximate fair value due to the short maturity. Cash and Cash Equivalents The Company defines cash and cash equivalents as cash and investments with maturities of 90 days or less when purchased. Marketable Securities Investments in commercial paper and corporate bond instruments with original maturities of greater than three months are classified as marketable securities. Cash and Escrow Deposits – Restricted Cash and escrow deposits – restricted consist principally of deposits required by certain lenders and lessors pursuant to the applicable agreement and consist of the following: December 31, (in thousands) 2017 2016 Current: Real estate tax and property insurance escrows $ 21,603 $ 19,671 Replacement reserve escrows 10,960 6,970 Resident deposits 678 764 Other 3,948 5,459 Subtotal 37,189 32,864 Long term: Insurance deposits 12,364 12,941 CCRC escrows 8,526 13,301 Debt service reserve 1,820 1,819 Subtotal 22,710 28,061 Total $ 59,899 $ 60,925 Accounts Receivable, net Accounts receivable are reported net of an allowance for doubtful accounts, to represent the Company's estimate of the amount that ultimately will be realized in cash. The allowance for doubtful accounts was $23.1 million and $27.0 million as of December 31, 2017 and 2016 , respectively. The adequacy of the Company's allowance for doubtful accounts is reviewed on an ongoing basis, using historical payment trends, write-off experience, analyses of receivable portfolios by payor source and aging of receivables, as well as a review of specific accounts, and adjustments are made to the allowance as necessary. Billings for services under third-party payor programs are recorded net of estimated retroactive adjustments, if any, under reimbursement programs. Retroactive adjustments are accrued on an estimated basis in the period the related services are rendered and adjusted in future periods or as final settlements are determined. Contractual or cost related adjustments from Medicare or Medicaid are accrued when assessed (without regard to when the assessment is paid or withheld). Subsequent adjustments to these accrued amounts are recorded in net revenues when known. Assets Held for Sale The Company designates communities as held for sale when it is probable that the properties will be sold within one year. The Company records these assets on the consolidated balance sheet at the lesser of the carrying value and fair value less estimated selling costs. If the carrying value is greater than the fair value less the estimated selling costs, the Company records an impairment charge. The Company allocates a portion of the goodwill of a reporting unit to the disposal if the disposal constitutes a business. The Company determines the fair value of the communities based primarily on purchase and sale agreements from prospective purchasers (Level 2 input). The Company evaluates the fair value of the assets held for sale each period to determine if it has changed. The long-lived assets are not depreciated while classified as held for sale. Property, Plant and Equipment and Leasehold Intangibles Property, plant and equipment and leasehold intangibles, which include amounts recorded under capital and financing leases, are recorded at cost. Depreciation and amortization is computed using the straight-line method over the estimated useful lives of the assets, which are as follows: Asset Category Estimated Useful Life (in years) Buildings and improvements 40 Furniture and equipment 3 – 7 Resident lease intangibles 1 – 3 Expenditures for ordinary maintenance and repairs are expensed to operations as incurred. Renovations and improvements, which improve and/or extend the useful life of the asset, are capitalized and depreciated over their estimated useful life or if the renovations or improvements are made with respect to communities subject to an operating lease, over the shorter of the estimated useful life of the renovations or improvements, or the term of the operating lease. Assets under capital and financing leases and leasehold improvements are depreciated over the shorter of the estimated useful life of the assets or the term of the lease. Facility operating expense excludes depreciation and amortization directly attributable to the operation of the facility. Long-lived assets are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Recoverability of long-lived assets held for use are assessed by a comparison of the carrying amount of the asset to the estimated future undiscounted net cash flows expected to be generated by the asset, calculated utilizing the lowest level of identifiable cash flows. If estimated future undiscounted net cash flows are less than the carrying amount of the asset then the fair value of the asset is estimated. The impairment expense is determined by comparing the estimated fair value of the asset to its carrying value, with any amount in excess of fair value recognized as an expense in the current period. Undiscounted cash flow projections and estimates of fair value amounts are based on a number of assumptions such as revenue and expense growth rates, estimated holding periods and estimated capitalization rates (Level 3). Investment in Unconsolidated Ventures In accordance with ASC 810, Consolidation, the general partner or managing member of a venture consolidates the venture unless the limited partners or other members have either (1) the substantive ability to dissolve the venture or otherwise remove the general partner or managing member without cause or (2) substantive participating rights in significant decisions of the venture, including authorizing operating and capital decisions of the venture, including budgets, in the ordinary course of business. The Company has reviewed all ventures where it is the general partner or managing member and has determined that in all cases the limited partners or other members have substantive participating rights such as those set forth above and, therefore, none of these ventures are consolidated. The initial carrying value of investments in unconsolidated ventures is based on the amount paid to purchase the investment interest or the carrying value of assets contributed to the unconsolidated ventures. The Company's reported share of earnings of an unconsolidated venture is adjusted for the impact, if any, of basis differences between its carrying value of the equity investment and its share of the venture's underlying assets. Distributions received from an investee are recognized as a reduction in the carrying amount of the investment. If distributions are received from an investee that would reduce the carrying amount of an equity method investment below zero, the Company evaluates the facts and circumstances of the dividends to determine the appropriate accounting for the excess distribution, including an evaluation of the source of the proceeds and implicit or explicit commitments to fund the investee. The excess distribution is either recorded as a gain on investment, or in instances where the source of proceeds is from financing activities or the Company has a significant commitment to fund the investee, the excess distribution would result in an equity method liability and the Company would continue to record its share of the investee's earnings and losses. When the Company does not have a significant requirement to contribute additional capital over and above the original capital commitment and the carrying value of the investment in unconsolidated venture is reduced to zero, the Company discontinues applying the equity method of accounting unless the venture has an expectation of an imminent return to profitability. If the venture subsequently reports net income, the equity method of accounting is resumed only after the Company's share of that net income equals the share of net losses not recognized during the period the equity method was suspended. The Company evaluates realization of its investment in ventures accounted for using the equity method if circumstances indicate that the Company's investment is other than temporarily impaired. A current fair value of an investment that is less than its carrying amount may indicate a loss in value of the investment. If the Company determines that an equity method investment is other than temporarily impaired, it is recorded at its fair value with an impairment charge recognized in asset impairment expense for the difference between its carrying amount and fair value. Goodwill and Intangible Assets The Company follows ASC 350, Goodwill and Other Intangible Assets , and tests goodwill for impairment annually during the fourth quarter or whenever indicators of impairment arise. Factors the Company considers important in its analysis of whether an indicator of impairment exists include a significant decline in the Company's stock price or market capitalization for a sustained period since the last testing date, significant underperformance relative to historical or projected future operating results and significant negative industry or economic trends. The Company first assesses qualitative factors to determine whether it is necessary to perform a quantitative goodwill impairment test. The quantitative goodwill impairment test is based upon a comparison of the estimated fair value of the reporting unit to which the goodwill has been assigned with the reporting unit's carrying value. The Company is not required to calculate the fair value of a reporting unit unless the Company determines, based on a qualitative assessment, that it is more likely than not that its fair value of a reporting unit is less than its carrying amount. The fair values used in the quantitative goodwill impairment test are estimated based upon discounted future cash flow projections for the reporting unit. These cash flow projections are based upon a number of estimates and assumptions such as revenue and expense growth rates, capitalization rates and discount rates. If the quantitative goodwill impairment test results in a reporting unit's carrying amount exceeding its estimated fair value, an impairment charge will be recorded based on the difference in accordance with ASU 2017-04, Intangibles - Goodwill and Other , with the impairment charge limited to the amount of goodwill allocated to the reporting unit. Acquired intangible assets are initially valued at fair market value using generally accepted valuation methods appropriate for the type of intangible asset. Intangible assets with definite lives are amortized over their estimated useful lives and all intangible assets are reviewed for impairment if indicators of impairment arise. The evaluation of impairment for definite-lived intangibles is based upon a comparison of the carrying amount of the asset to the estimated future undiscounted net cash flows expected to be generated by the asset. If estimated future undiscounted net cash flows are less than the carrying amount of the asset, then the fair value of the asset is estimated. The impairment expense is determined by comparing the estimated fair value of the intangible asset to its carrying value, with any shortfall from fair value recognized as an expense in the current period. Indefinite-lived intangible assets are not amortized but are tested for impairment annually during the fourth quarter or more frequently as required. The impairment test consists of a comparison of the estimated fair value of the indefinite-lived intangible asset with its carrying value. If the carrying amount exceeds its fair value, an impairment loss is recognized for that difference. Amortization of the Company's definite-lived intangible assets is computed using the straight-line method over the estimated useful lives of the assets, which are as follows: Asset Category Estimated Useful Life (in years) Trade names 2 – 5 Other 3 – 9 Convertible Debt Instruments Convertible debt instruments are accounted for under ASC 470-20, Debt – Debt with Conversion and Other Options . This guidance requires the issuer of certain convertible debt instruments that may be settled in cash (or other assets) on conversion, including partial cash settlement, to separately account for the liability (debt) and equity (conversion option) components of the instruments in a manner that reflects the issuer's estimated non-convertible debt borrowing rate. Self-Insurance Liability Accruals The Company is subject to various legal proceedings and claims that arise in the ordinary course of its business. Although the Company maintains general liability and professional liability insurance policies for its owned, leased and managed communities under a master insurance program, the Company's current policies provide for deductibles for each and every claim. As a result, the Company is, in effect, self-insured for claims that are less than the deductible amounts. In addition, the Company maintains a high deductible workers compensation program and a self-insured employee medical program. The Company reviews the adequacy of its accruals related to these liabilities on an ongoing basis, using historical claims, actuarial valuations, third-party administrator estimates, consultants, advice from legal counsel and industry data, and adjusts accruals periodically. Estimated costs related to these self-insurance programs are accrued based on known claims and projected claims incurred but not yet reported. Subsequent changes in actual experience are monitored, and estimates are updated as information becomes available. During the years ended December 31, 2017 and 2016 , the Company reduced its estimate for the amount of expected losses for general liability and professional liability and workers compensation claims, based on recent historical claims experience. The reduction in these accrued reserves decreased facility operating expense by $9.9 million and $35.4 million for the years ended December 31, 2017 and 2016 , respectively. Lease Accounting The Company, as lessee, makes a determination with respect to each of its community leases as to whether each should be accounted for as an operating lease or capital lease. The classification criteria is based on estimates regarding the fair value of the leased community, minimum lease payments, effective cost of funds, the economic life of the community and certain other terms in the lease agreements. In a business combination, the Company assumes the lease classification previously determined by the prior lessee absent a modification, as determined by ASC 840, Leases ("ASC 840"), in the assumed lease agreement. Payments made under operating leases are accounted for in the Company's consolidated statements of operations as lease expense for actual rent paid plus or minus a straight-line adjustment for estimated minimum lease escalators and amortization of deferred gains in situations where sale-leaseback transactions have occurred. For capital and financing lease obligation arrangements, a liability is established on the Company's consolidated balance sheet representing the present value of the future minimum lease payments and a residual value for financing leases and a corresponding long-term asset is recorded in property, plant and equipment and leasehold intangibles in the consolidated balance sheet. For capital lease assets, the asset is depreciated over the remaining lease term unless there is a bargain purchase option in which case the asset is depreciated over the useful life. For financing lease assets, the asset is depreciated over the useful life of the asset. Leasehold improvements purchased during the term of the lease are amortized over the shorter of their economic life or the lease term. All of the Company's leases contain fixed or formula-based rent escalators. To the extent that the escalator increases are tied to a fixed index or rate, lease payments are accounted for on a straight-line basis over the life of the lease. In addition, all rent-free or rent holiday periods are recognized in lease expense on a straight-line basis over the lease term, including the rent holiday period. Sale-leaseback accounting is applied to transactions in which an owned community is sold and leased back from the buyer if certain continuing involvement criteria are met. Under sale-leaseback accounting, the Company removes the community and related liabilities from the consolidated balance sheet. Gain on the sale is deferred and recognized as a reduction of facility lease expense for operating leases and a reduction of interest expense for capital leases. In cases of sale‑leaseback transactions in which the Company has continuing involvement, other than normal leasing activities, the Com

Earnings Per Share

Earnings Per Share	12 Months Ended
	Dec. 31, 2017
Earnings Per Share [Abstract]
Earnings Per Share	Earnings Per Share Basic earnings per share ("EPS") is calculated by dividing net income by the weighted average number of shares of common stock outstanding. Diluted EPS includes the components of basic EPS and also gives effect to dilutive common stock equivalents. For purposes of calculating basic and diluted earnings per share, vested restricted stock awards are considered outstanding. Under the treasury stock method, diluted EPS reflects the potential dilution that could occur if securities or other instruments that are convertible into common stock were exercised or could result in the issuance of common stock. Potentially dilutive common stock equivalents include unvested restricted stock, restricted stock units and convertible debt instruments and warrants. During the years ended December 31, 2017 , 2016 and 2015 , the Company reported a consolidated net loss. As a result of the net loss, unvested restricted stock, restricted stock units and convertible debt instruments and warrants were antidilutive for each year and were not included in the computation of diluted weighted average shares. The weighted average restricted stock and restricted stock units excluded from the calculations of diluted net loss per share were 5.2 million , 4.3 million and 3.7 million for the years ended December 31, 2017 , 2016 and 2015 , respectively. The calculation of diluted weighted average shares excludes the impact of conversion of the outstanding principal amount of $316.3 million of the Company's 2.75% convertible senior notes due June 15, 2018 . As of December 31, 2017 , 2016 and 2015 , the maximum number of shares issuable upon conversion of the notes is approximately 13.8 million (after giving effect to additional make-whole shares issuable upon conversion in connection with the occurrence of certain events); however it is the Company's current intent and policy to settle the principal amount of the notes in cash upon conversion. The maximum number of shares issuable upon conversion of the notes in excess of the amount of principal that would be settled in cash is approximately 3.0 million . In addition, the calculation of diluted weighted average shares excludes the impact of the exercise of warrants to acquire the Company's common stock. As of December 31, 2017 , 2016 and 2015 , the number of shares issuable upon exercise of the warrants was approximately 10.8 million . See Note 9 for more information about the 2.75% convertible notes and warrants.

Acquisitions, Dispositions and

Acquisitions, Dispositions and Other Significant Transactions	12 Months Ended
	Dec. 31, 2017
Business Combinations [Abstract]
Acquisitions, Dispositions and Other Significant Transactions	Acquisitions, Dispositions and Other Significant Transactions The Company completed dispositions, through sales and lease terminations, of 165 communities during the period from January 1, 2016 through December 31, 2017 . The Company's consolidated financial statements include resident fee revenue of $172.6 million , $543.3 million , and $572.1 million , facility operating expenses of $135.0 million , $413.1 million , and $434.9 million , and cash lease payments of $39.3 million , $131.4 million and $129.5 million for the 165 communities for the years ended December 31, 2017 , 2016 , and 2015 respectively. The foregoing transactions, and the Company's assets held for sale as of December 31, 2017 are described below. The closings of the various pending transactions and expected sales of assets are subject to the satisfaction of various closing conditions, including (where applicable) the receipt of regulatory approvals. However, there can be no assurance that the transactions will close or, if they do, when the actual closings will occur. 2017 HCP Agreements On November 2, 2017, the Company announced that it had entered into a definitive agreement for a multi-part transaction with HCP. As part of such transaction, the Company entered into an Amended and Restated Master Lease and Security Agreement (“Master Lease”) with HCP effective as of November 1, 2017. The components of the multi-part transaction include: • Master Lease. The Company and HCP amended and restated triple-net leases covering substantially all of the communities the Company leased from HCP as of November 1, 2017 into the Master Lease. The Company will acquire two communities for an aggregate purchase price of $35.4 million , upon which time the two communities will be removed from the Master Lease. In addition, 33 communities will be removed from the Master Lease on or before November 1, 2018. However, if HCP has not transitioned operations and/or management of such communities to a third party prior to such date, the Company will continue to operate the foregoing 33 communities on an interim basis and such communities will, from and after such time, be reported in the Management Services segment. In addition to such 35 communities, the Company continues to lease 43 communities pursuant to the terms of the Master Lease, which have the same lease rates and expiration and renewal terms as the applicable prior instruments, except that effective January 1, 2018, the Company received a $2.5 million annual rent reduction for two communities. The Master Lease also provides that the Company may engage in certain change in control and other transactions without the need to obtain HCP's consent, subject to the satisfaction of certain conditions. • RIDEA Ventures Restructuring. Pursuant to the multi-part agreement, HCP agreed to acquire the Company's 10% ownership interest in two of the Company's existing unconsolidated ventures with HCP for $94.7 million . The Company provided management services to 59 communities on behalf of the two unconsolidated ventures as of November 1, 2017. The Company will acquire four of such communities for an aggregate purchase price of $239.5 million and will retain management of 18 of such communities. The amended and restated management agreements for such 18 communities have a term set to expire in 2030 , subject to certain early termination rights. In addition, HCP will be entitled to sell or transition operations and/or management of 37 of such communities. The Company expects to fund its acquisition of the six communities with the proceeds from the sale of its unconsolidated venture interests, cash on hand, non-recourse mortgage financing on the acquired communities and refinancing of certain other communities. During December 2017, HCP completed its acquisition of the Company’s ownership interest in one of the unconsolidated ventures for $32.1 million and the Company recognized a $7.2 million gain on sale. The disposition of the ownership interest in the second unconsolidated venture in 2018 is anticipated to also result in the Company recording a gain in fiscal 2018 for accounting purposes. In January 2018, the Company completed its acquisition of one community from HCP. The Company expects the disposition of its ownership interest in the second unconsolidated venture and its acquisition of the remaining five communities at their estimated fair value to occur during the next three months, and expects the terminations of its triple-net leases and management agreements on 70 communities to occur in stages throughout 2018. The Company obtained future annual cash rent reductions and waived management termination fees in the multi-part transaction. As a result, the Company reduced its lease liabilities by $9.7 million for the future annual cash rent reductions and recognized a $9.7 million deferred revenue liability for the consideration received from HCP in advance of the termination of the management agreements for the 37 communities. As a result of the modification of the remaining lease term for communities subject to capital leases, the Company reduced the carrying value of capital lease obligations and assets under capital leases by $145.6 million in 2017. The transactions related to the terminations of the leases for 33 communities in 2018 for accounting purposes are anticipated to result in the Company recording a gain in fiscal 2018 for the amount by which the carrying value of the operating and capital and financing lease obligations for the 33 communities exceed the carrying value of the Company's assets and liabilities under operating and capital and financing leases at the lease termination date. As of December 31, 2017, the $395.0 million carrying value of the lease obligations for the 33 communities exceed the $347.0 million carrying value of the assets under operating and capital and financing leases by approximately $48.0 million , primarily for 20 communities which were previously subject to sale-leaseback transactions in which the Company was deemed to have continuing involvement for accounting purposes. The results of operations for the 33 communities to be disposed through lease terminations are reported within the following segments within the consolidated financial statements: Retirement Centers ( five communities), Assisted Living ( 27 communities), and CCRCs-Rental ( one community). With respect to such 33 communities and the 37 managed communities for which the Company's management will be terminated, the Company's consolidated financial statements include resident fee revenue of $143.9 million and $151.7 million , management fees of $10.1 million and $11.8 million , facility operating expenses of $94.5 million and $92.6 million , and cash lease payments of $48.3 million and $44.8 million for the years ended December 31, 2017 and 2016 , respectively. 2016 HCP Agreements On November 1, 2016, the Company announced that it had entered into agreements to, among other things, terminate triple-net leases with respect to 97 communities that it leased from HCP, four of which were contributed to an existing unconsolidated venture in which the Company holds an equity interest and 64 of which were acquired by the Blackstone Venture described below. In addition to the formation of the Blackstone Venture, the transactions included the following components with respect to 33 communities: • The Company and HCP agreed to terminate triple-net leases with respect to eight communities. HCP agreed to contribute immediately thereafter four of such communities to an existing unconsolidated venture with HCP in which the Company has a 10% equity interest. During the three months ended December 31, 2016, the triple-net leases with respect to seven communities were terminated and HCP contributed four of the communities to the existing unconsolidated venture. The triple-net lease with respect to the remaining community was terminated during January 2017. The results of operations of the eight communities are reported in the following segments within the consolidated financial statements through the respective disposition dates: Assisted Living ( six communities), Retirement Centers ( one community) and CCRCs-Rental ( one community). • The Company and HCP agreed to terminate triple-net leases with respect to 25 communities. During the year ended December 31, 2017 , the Company's triple-net lease obligations with respect to 25 communities were terminated. Following such terminations the Company continues to operate certain of these communities on an interim basis, and such communities are reported in the Management Services segment from and after termination of such triple-net lease obligations. The results and financial position of the 25 communities for which leases were terminated were deconsolidated from the Company prospectively upon termination of the triple-net lease obligations. The Company derecognized the $145.3 million carrying value of the assets under financing leases and the $156.7 million carrying value of financing lease obligations for 21 communities which were previously subject to sale-leaseback transactions in which the Company was deemed to have continuing involvement. For accounting purposes, the Company recognized a sale for these 21 communities and recorded an $11.4 million gain within gain on sale of assets for the year ended December 31, 2017. Formation of Venture with Blackstone during 2017 On March 29, 2017, the Company and affiliates of Blackstone Real Estate Advisors VIII L.P. (collectively, "Blackstone") formed a venture (the “Blackstone Venture”) that acquired 64 senior housing communities for a purchase price of $1.1 billion . The Company had previously leased the 64 communities from HCP under long-term lease agreements with a remaining average lease term of approximately 12 years. At the closing, the Blackstone Venture purchased the 64 -community portfolio from HCP subject to the existing leases, and the Company contributed its leasehold interests for 62 communities and a total of $179.2 million in cash to purchase a 15% equity interest in the Blackstone Venture, terminate leases, and fund its share of closing costs. As of the formation date, the Company continued to operate two of the communities under lease agreements and began managing 60 of the communities on behalf of the venture under a management agreement with the venture. The two remaining leases will be terminated, pending certain regulatory and other conditions, at which point the Company will manage the communities. Two of the communities are managed by a third party for the venture. The results and financial position of the 62 communities for which leases were terminated were deconsolidated from the Company prospectively upon formation of the Blackstone Venture. The results of operations of such 62 communities were reported in the following segments within the consolidated financial statements through the formation date: Assisted Living ( 47 communities), Retirement Centers ( eight communities) and CCRCs-Rental ( seven communities). The Company's interest in the venture is accounted for under the equity method of accounting. Under the terms of the venture agreement, the Company may be entitled to distributions which are less than or in excess of the Company's 15% equity interest based upon specified performance criteria. Initially, the Company determined that the contributed carrying value of the Company's investment in the Blackstone Venture was $66.8 million , representing the amount by which the $179.2 million cash contribution exceeded the carrying value of the Company's liabilities under operating, capital and financing leases contributed by the Company net of the carrying value of the assets under such operating, capital and financing leases. However, the Company estimated the fair value of its 15% equity interest in the Blackstone Venture at inception to be $47.1 million . As a result, the Company recorded a $19.7 million charge within asset impairment expense for the three months ended March 31, 2017 for the amount of the contributed carrying value in excess of the estimated fair value of the Company's investment. Additionally, these transactions related to the Blackstone Venture required the Company to record a significant increase to the Company's existing tax valuation allowance, after considering the change in the Company's future reversal of estimated timing differences resulting from these transactions, primarily due to removing the deferred positions related to the contributed leases. During the three months ended March, 31, 2017, the Company recorded a provision for income taxes to establish an additional $85.0 million of valuation allowance against its federal and state net operating loss carryforwards and tax credits as the Company anticipates these carryforwards and credits will not be utilized prior to expiration. See Note 16 for more information about the Company's deferred income taxes. Dispositions of Owned Communities and Other Lease Terminations during 2017 During the year ended December 31, 2017 , the Company completed the sale of three communities for net cash proceeds of $8.2 million and the Company terminated leases for 17 communities otherwise than in connection with the transactions with Blackstone and HCP described above. The Company recognized $14.3 million of net loss on facility lease termination for the year ended December 31, 2017 , primarily from the write-off of assets subject to terminated lease agreements. The results of operations of the 17 communities are reported in the following segments within the consolidated financial statements through the respective termination dates: Retirement Centers ( two communities), Assisted Living ( 14 communities), and CCRCs-Rental ( one community). Assets Held for Sale as of December 31, 2017 As of December 31, 2017 , $106.4 million was recorded as assets held for sale and $30.1 million of mortgage debt was included in the current portion of long-term debt within the consolidated balance sheet with respect to the 15 communities held for sale as of such date. This debt will either be repaid with the proceeds from the sales or be assumed by the prospective purchasers. The results of operations of the 15 communities are reported in the following segments within the consolidated financial statements: Assisted Living ( 12 communities) and CCRCs-Rental ( three communities). The 15 communities had resident fee revenue of $49.5 million and $51.5 million and facility operating expenses of $43.8 million and $44.6 million for the years ended December 31, 2017 and 2016 , respectively. Dispositions of Owned Communities during 2016 During the three months ended March 31, 2016, the Company sold seven of the 17 communities held for sale as of December 31, 2015 for an aggregate sales price of $46.7 million . The results of operations of these communities are reported in the Assisted Living and CCRCs-Rental segments within the consolidated financial statements through the respective disposition dates. The remaining 10 communities were classified as held for sale as of December 31, 2016. During the three months ended June 30, 2016, the Company entered into an agreement with a third party to sell a 12 -state portfolio of 44 owned communities for an aggregate sales price of $252.5 million . During the three months ended September 30, 2016, the Company sold 32 of these communities for an aggregate sales price of $177.5 million . During the three months ended December 31, 2016, the Company sold nine of these communities for an aggregate sales price of $47.7 million . The results of operations of these 41 communities are reported within the Assisted Living segment within the consolidated financial statements through the respective disposition dates. During the three months ended December 31, 2016, the agreement was amended to remove one community from the portfolio, and the aggregate sales price of the portfolio was decreased by $4.7 million . The remaining two communities within the portfolio were classified as held for sale as of December 31, 2016. During 2016, the Company identified seven additional owned communities as held for sale. During the three months ended December 31, 2016, the Company sold three of these communities for an aggregate sales price of $33.0 million . The results of operations of these three communities are reported in the Assisted Living, CCRCs-Rental and Retirement Center segments through the respective disposition dates. The remaining four communities were classified as held for sale as of December 31, 2016. During the year ended December 31, 2016, the Company recognized $15.8 million of impairment expense related to communities identified as assets held for sale, primarily due to the excess of carrying value, including $28.6 million of allocated goodwill, over the estimated selling price less costs to dispose. Community Acquisitions during 2015 On December 29, 2014, the Company agreed to purchase the fee simple interest of nine communities previously leased to the Company for an aggregate purchase price of $60.0 million . On December 31, 2014, the Company paid the full purchase price of $51.4 million of cash as a deposit for the purchase of eight of the nine communities, and the Company took title to these eight communities at the closing on January 1, 2015. On May 1, 2015, the Company acquired the ninth community and paid the remainder of the purchase price of $8.6 million of cash. The results of operations of these communities are reported in the Assisted Living and CCRCs-Rental segments within the consolidated financial statements. In February 2015, the Company acquired the underlying real estate associated with 15 communities that were previously leased for an aggregate purchase price of $268.6 million . The results of operations of these communities are reported in the Retirement Centers, Assisted Living, and CCRCs-Rental segments within the consolidated financial statements for the year ended December 31, 2015. The Company financed the transaction with cash on hand, amounts drawn on the secured credit facility and $20.0 million of seller financing. The $20.0 million note has a five year term and bears interest at a fixed rate of 8.0% . The fair value of the communities acquired was determined to approximate $187.2 million . The fair values of the property, plant and equipment of the acquired communities were determined utilizing a direct capitalization method considering stabilized facility operating income and market capitalization rates. These fair value measurements were based on current market conditions as of the acquisition date and are considered Level 3 measurements within the fair value hierarchy. The range of capitalization rates utilized was 6.25% to 8.75% , depending upon the property type, geographical location, and the quality of the respective community. The Company recorded the difference between the amount paid and the estimated fair value of the communities acquired ( $76.1 million ) as a loss on facility lease termination on the consolidated statement of operations for the year ended December 31, 2015, which includes the reversal of $5.3 million of deferred lease liabilities associated with the termination of the operating lease agreements. The payment for the termination of the lease agreements has been included within net cash provided by operating activities within the consolidated statement of cash flows for the year ended December 31, 2015. In October 2015, the Company acquired the underlying real estate associated with five communities that were previously leased for an aggregate purchase price of $78.4 million . The results of operations of these communities are reported in the Assisted Living segment. The Company financed the transaction with seller-financing. Dispositions of Owned Communities during 2015 During the year ended December 31, 2015, the Company sold 17 communities for an aggregate selling price of $82.9 million . The results of operations of the communities are reported in the Retirement Centers, Assisted Living, and CCRCs-Rental segments within the consolidated financial statements through the respective disposition dates. As of December 31, 2015, the Company identified 17 communities as held for sale. As of December 31, 2015, $110.6 million was recorded as assets held for sale and $60.8 million of mortgage debt related to communities held for sale was included in the current portion of long-term debt within the Company's consolidated balance sheet. During the year ended December 31, 2015, the Company recognized $18.4 million of impairment expense related to communities sold in 2015 and $15.2 million of impairment expense related to communities identified as assets held for sale as of December 31, 2015, primarily due to the excess of carrying value, including $8.1 million of allocated goodwill, over the estimated selling price less costs to dispose.

Fair Value Measurements

Fair Value Measurements	12 Months Ended
	Dec. 31, 2017
Fair Value Disclosures [Abstract]
Fair Value Measurements	Fair Value Measurements Marketable Securities As of December 31, 2017 , marketable securities of $291.8 million are stated at fair value based on valuations provided by third-party pricing services and are classified within Level 2 of the valuation hierarchy. The Company recognized gains of $0.6 million for marketable securities within interest income on the Company's consolidated statements of operations. Interest Rate Derivatives The Company's derivative assets include interest rate caps that effectively manage the risk above certain interest rates for a portion of the Company's variable rate debt. The derivative positions are valued using models developed internally by the respective counterparty that use as their basis readily available observable market parameters (such as forward yield curves) and are classified within Level 2 of the valuation hierarchy. The Company considers the credit risk of its counterparties when evaluating the fair value of its derivatives. The following table summarizes the Company's interest rate cap instruments as of December 31, 2017 : (in thousands) Current notional balance $ 813,434 Weighted average fixed cap rate 4.67 % Earliest maturity date 2018 Latest maturity date 2022 Estimated asset fair value (included in other assets, net at December 31, 2017) $ 38 Estimated asset fair value (included in other assets, net at December 31, 2016) $ 127 Debt The Company estimates the fair value of its debt using a discounted cash flow analysis based upon the Company's current borrowing rate for debt with similar maturities and collateral securing the indebtedness. The Company had outstanding debt (excluding capital and financing lease obligations) with a carrying value of approximately $3.9 billion and $3.6 billion as of December 31, 2017 and 2016 , respectively. Fair value of the debt approximates carrying value in all periods. The Company's fair value of debt disclosure is classified within Level 2 of the valuation hierarchy. Goodwill and Asset Impairment Expense The following is a summary of the goodwill and asset impairment expense. For the Years Ended December 31, (in millions) 2017 2016 2015 Goodwill (Note 8) $ 205.0 $ — $ — Property, plant and equipment and leasehold intangibles, net (Note 7) 164.4 166.2 23.4 Investment in unconsolidated ventures (Note 6) 25.8 36.8 — Other intangible assets, net (Note 8) 14.6 29.7 0.9 Assets held for sale (Note 4) — 15.8 33.6 Goodwill and asset impairment $ 409.8 $ 248.5 $ 57.9 Goodwill The Company follows ASC 350, Goodwill and Other Intangible Assets , and tests goodwill for impairment annually during the fourth quarter or whenever indicators of impairment arise. Factors the Company considers important in its analysis of whether an indicator of impairment exists include a significant decline in the Company's stock price or market capitalization for a sustained period since the last testing date, significant underperformance relative to historical or projected future operating results and significant negative industry or economic trends. The Company first assesses qualitative factors to determine whether it is necessary to perform a quantitative goodwill impairment test. The quantitative goodwill impairment test is based upon a comparison of the estimated fair value of the reporting unit to which the goodwill has been assigned with the reporting unit's carrying value. The Company is not required to calculate the fair value of a reporting unit unless the Company determines, based on a qualitative assessment, that it is more likely than not that its fair value of a reporting unit is less than its carrying amount. The fair values used in the quantitative goodwill impairment test are estimated based upon discounted future cash flow projections for the reporting unit. These cash flow projections are based upon a number of estimates and assumptions such as revenue and expense growth rates, capitalization rates and discount rates. The Company also considers market based measures such as earnings multiples in its analysis of estimated fair values of its reporting units. If the quantitative goodwill impairment test results in a reporting unit's carrying amount exceeding its estimated fair value, an impairment charge will be recorded based on the difference in accordance with ASU 2017-04, with the impairment charge limited to the amount of goodwill allocated to the reporting unit. During the three months ended September 30, 2017, the Company identified qualitative indicators of impairment, including a significant decline in the Company's stock price and market capitalization for a sustained period since the last testing date, significant underperformance relative to historical and projected operating results, and an increased competitive environment in the senior living industry. Based upon the Company's qualitative assessment, the Company performed a quantitative goodwill impairment test as of September 30, 2017, which included a comparison of the estimated fair value of each reporting unit to which the goodwill has been assigned with the reporting unit's carrying value. In estimating the fair value of the reporting units for purposes of the quantitative goodwill impairment test, the Company utilized an income approach, which included future cash flow projections that are developed internally. Any estimates of future cash flow projections necessarily involve predicting unknown future circumstances and events and require significant management judgments and estimates. In arriving at the cash flow projections, the Company considered its historic operating results, approved budgets and business plans, future demographic factors, expected growth rates, and other factors. In using the income approach to estimate the fair value of reporting units for purposes of its goodwill impairment test, the Company made certain key assumptions. Those assumptions include future revenues, facility operating expenses, and cash flows, including sales proceeds that the Company would receive upon a sale of the communities using estimated capitalization rates, all of which are considered Level 3 inputs in accordance with ASC 820. The Company corroborated the estimated capitalization rates used in these calculations with capitalization rates observable from recent market transactions. Future cash flows are discounted at a rate that is consistent with a weighted average cost of capital from a market participant perspective. The weighted average cost of capital is an estimate of the overall after-tax rate of return required by equity and debt holders of a business enterprise. The Company also considered market based measures such as earnings multiples in its analysis of estimated fair values of its reporting units. Based on the results of the Company's quantitative goodwill impairment test, the Company determined that the carrying amount of the Company's Assisted Living reporting unit exceeded its estimated fair value by $205.0 million as of September 30, 2017. As a result, the Company recorded a non-cash impairment charge of $205.0 million to goodwill within the Assisted Living operating segment for the three months ended September 30, 2017. Based on the results of the Company's quantitative goodwill impairment test, the Company determined that the estimated fair value of both the Company's Retirement Centers and Brookdale Ancillary Services reporting units exceeded their respective carrying values as of September 30, 2017. The Company concluded that goodwill for all reporting units was not impaired as of October 1, 2017 (the Company's annual measurement date) and as of December 31, 2017. Determining the fair value of the Company’s reporting units involves the use of significant estimates and assumptions, which the Company believes to be reasonable, that are unpredictable and inherently uncertain. These estimates and assumptions include revenue growth rates and operating margins used to calculate projected future cash flows and risk-adjusted discount rates. Future events may indicate differences from management's current judgments and estimates which could, in turn, result in future impairments. Future events that may result in impairment charges include increases in interest rates, which could impact capitalization and discount rates, differences in the projected occupancy rates and changes in the cost structure of existing communities. Significant adverse changes in the Company’s future revenues and/or operating margins, significant changes in the market for senior housing or the valuation of the real estate of senior living communities, as well as other events and circumstances, including but not limited to increased competition and changing economic or market conditions, including market control premiums, could result in changes in fair value and the determination that additional goodwill is impaired. Property, Plant and Equipment and Leasehold Intangibles During the years ended December 31, 2017 , 2016 and 2015 , the Company evaluated property, plant and equipment and leasehold intangibles for impairment and identified properties with a carrying amount of the assets in excess of the estimated future undiscounted net cash flows expected to be generated by the assets. The Company compared the estimated fair value of the assets to their carrying value for these identified properties and recorded an impairment charge for the excess of carrying value over fair value. The Company recorded property, plant and equipment and leasehold intangibles non-cash impairment charges in its operating results of $164.4 million , $166.2 million , and $23.4 million for the years ended December 31, 2017, 2016, and 2015, respectively, primarily within the Assisted Living segment. The fair values of the property, plant and equipment of these communities were determined utilizing a direct capitalization method considering stabilized facility operating income and market capitalization rates. These fair value measurements are considered Level 3 measurements within the fair value hierarchy. The range of capitalization rates utilized was 6.5% to 9.0% , depending upon the property type, geographical location, and the quality of the respective community. The Company corroborated the estimated fair values with a sales comparison approach with information observable from recent market transactions. These impairment charges are primarily due to lower than expected operating performance at these properties and reflect the amount by which the carrying values of the assets exceeded their estimated fair value. Investment in Unconsolidated Ventures The Company evaluates realization of its investment in ventures accounted for using the equity method if circumstances indicate that the Company's investment is other than temporarily impaired. During the years ended December 31, 2017 , and 2016, the Company recorded $25.8 million and $36.8 million , respectively, of non-cash impairment charges related to investments in unconsolidated ventures. These impairment charges are primarily due to lower than expected operating performance at the communities owned by the unconsolidated ventures and reflect the amount by which the carrying values of the investments exceeded their estimated fair value. Refer to Note 4 for more information about the impairment of the Blackstone Venture during 2017. Other Intangible Assets Indefinite-lived intangible assets are tested for impairment annually during the fourth quarter or whenever indicators of impairment arise. The impairment test consists of a comparison of the estimated fair value of the indefinite-lived intangible asset with its carrying value. If the carrying amount exceeds its fair value, an impairment loss is recognized for that difference. Health care licenses were determined to be indefinite-lived intangible assets and are not subject to amortization. During the third quarter of 2017, the Company identified indicators of impairment for the Company’s home health care licenses in Florida, including significant underperformance relative to historical and projected operating results, decreases in reimbursement rates from Medicare for home health care services, an increased competitive environment in the home health care industry, and disruption from the impact of Hurricane Irma. The Company performed a quantitative impairment test as of September 30, 2017, which included a comparison of the estimated fair value of the Company’s home health care licenses to the carrying value. In estimating the fair value of the home health licenses for purposes of the quantitative impairment test, the Company utilized an income approach, which included future cash flow projections that are developed internally. Any estimates of future cash flow projections necessarily involve predicting unknown future circumstances and events and require significant management judgments and estimates. In arriving at the cash flow projections, the Company considered its historic operating results, approved budgets and business plans, future demographic factors, expected growth rates, and other factors, all of which are considered Level 3 inputs in accordance with ASC 820. Based on the results of the Company's quantitative impairment test, the Company determined that the carrying amount of certain of the Company's home health care licenses in Florida exceeded their estimated fair value by $13.7 million as of September 30, 2017. As a result, the Company recorded a non-cash impairment charge of $13.7 million to intangible assets within the Brookdale Ancillary Services segment for the three months ended September 30, 2017. During 2016, the Company recorded $28.2 million of non-cash impairment charges related to community purchase options. These impairment charges are primarily due to lower than expected operating performance at the communities subject to the community purchase options and reflect the amount by which the carrying values of the community purchase options exceeded their estimated fair value. The fair values of the community purchase options were determined utilizing a direct capitalization method considering stabilized facility operating income and market capitalization rates for the underlying property subject to the community purchase option. These fair value measurements are considered Level 3 measurements within the fair value hierarchy. These impairment charges are primarily due to lower than expected operating performance at these properties and reflect the amount by which the carrying values of the assets exceeded their estimated fair value. Assets Held for Sale During the year ended December 31, 2017 , the Company did not record impairment expense related to communities identified as held for sale. During the years ended December 31, 2016 and 2015 , the Company recorded $15.8 million and $33.6 million , respectively, of non-cash impairment charges related to communities identified as held for sale, inclusive of the allocation of goodwill to the disposed communities. These impairment charges are primarily due to the excess of carrying value, including allocated goodwill, over the estimated selling price less costs to dispose. Refer to Note 4 for more information about the Company's community dispositions and assets held for sale.

Variable Interest Entities and

Variable Interest Entities and Investment in Unconsolidated Ventures	12 Months Ended
	Dec. 31, 2017
Equity Method Investments and Joint Ventures [Abstract]
Variable Interest Entities and Investment in Unconsolidated Ventures	Variable Interest Entities and Investment in Unconsolidated Ventures Variable Interest Entities As of December 31, 2017 , the Company has equity interests in unconsolidated VIEs. The Company has determined that it does not have the power to direct the activities of the VIEs that most significantly impact the VIEs' economic performance and is not the primary beneficiary of these VIEs in accordance with ASC 810. The Company's interests in the VIEs are, therefore, accounted for under the equity method of accounting. The Company holds a 51% equity interest, and HCP owns a 49% interest, in a venture that owns and operates entry fee CCRCs (the "CCRC Venture"). The CCRC Venture's opco has been identified as a VIE. The equity members of the CCRC Venture's opco share certain operating rights, and the Company acts as manager to the CCRC Venture opco. However, the Company does not consolidate this VIE because it does not have the ability to control the activities that most significantly impact this VIE's economic performance. The assets of the CCRC Venture opco primarily consist of the CCRCs that it owns and leases, resident fees receivable, notes receivable and cash and cash equivalents. The obligations of the CCRC Venture opco primarily consist of community lease obligations, mortgage debt, accounts payable, accrued expenses and refundable entrance fees. The Company holds an equity ownership interest in each of the propco and opco of two ventures ("RIDEA Ventures") that operate senior housing communities in a RIDEA structure. As of December 31, 2017 , the Company's equity ownership interest is 10% for each of the RIDEA Ventures. The RIDEA Ventures have been identified as VIEs. The equity members of the RIDEA Ventures share certain operating rights, and the Company acts as manager to the opcos of the RIDEA Ventures. However, the Company does not consolidate these VIEs because it does not have the ability to control the activities that most significantly impact the economic performance of these VIEs. The assets of the RIDEA Ventures primarily consist of the senior housing communities that the RIDEA Ventures own, resident fees receivable, and cash and cash equivalents. The obligations of the RIDEA Ventures primarily consist of notes payable, accounts payable and accrued expenses. The Company holds a 15% equity ownership interest in the Blackstone Venture. The Blackstone Venture has been identified as a VIE due to the Company lacking substantive participation rights in the management of the venture and the Company lacking kick-out rights over the managing member. The equity members of the Blackstone Venture share certain operating rights and the Company acts as manager to 60 communities owned by the Blackstone Venture. However, the Company does not consolidate this VIE because it does not have the ability to control the activities that most significantly impact the economic performance of the VIE. The assets of the Blackstone Venture primarily consist of senior housing communities, resident fees receivable and cash and cash equivalents. The assets of the Blackstone Venture primarily consist of senior housing communities, resident fees receivable and cash and cash equivalents. The obligations of the Blackstone Venture primarily consist of long-term mortgage debt, accounts payable and accrued expenses. In addition to $636.2 million of long-term mortgage debt, the Blackstone Venture initially obtained $66.8 million of mortgage debt that was payable in 2017. In the event that refinancing proceeds for the $66.8 million of mortgage debt were insufficient to repay the debt principal amount, the Company may have been required to lend the amount of the shortfall, up to $12.0 million , to the Blackstone Venture. In June 2017, the Blackstone Venture completed the refinancing of the $66.8 million mortgage debt payable in 2017 and the Company was not required to lend any amounts to the Blackstone Venture. As of December 31, 2017 , the Company leases two communities from the Blackstone Venture with annual lease payments of approximately $2.6 million . Under the terms of the lease agreements, the Company may be required to purchase the two leased communities for an amount equal to the greater of the fair market value of the communities or $33.8 million if there is an event of default under the lease agreement. See Note 4 for more information about the Company's entry into the Blackstone Venture. The carrying value and classification of the related assets, liabilities and maximum exposure to loss as a result of the Company's involvement with these VIEs are summarized below as of December 31, 2017 (in millions): VIE Type Asset Type Maximum Exposure Carrying Amount CCRC Venture opco Investment in unconsolidated ventures $ 29.6 $ 29.6 RIDEA Ventures Investment in unconsolidated ventures $ 41.3 $ 41.3 Blackstone Venture Investment in unconsolidated ventures $ 37.1 $ 37.1 As of December 31, 2017 , the Company is not required to provide financial support, through a liquidity arrangement or otherwise, to its unconsolidated VIEs. Investment in Unconsolidated Ventures The Company owns interests in the following ventures that are accounted for under the equity method as of December 31, 2017 : Venture Ownership Percentage CCRC Venture 51% BKD-HCN Venture opco and propco 20% Blackstone Venture 15% HCP 49 Venture 10% S-H Twenty-One Venture opco and propco 10% Combined summarized financial information of the unconsolidated ventures accounted for under the equity method. (in millions) For the Years Ended December 31, Statement of Operations Information 2017 2016 2015 Resident fee revenue $ 1,354 $ 1,133 $ 964 Facility operating expenses (946 ) (779 ) (679 ) Net income (loss) $ (81 ) $ (4 ) $ (18 ) (in millions) As of December 31, Balance Sheet Information 2017 2016 Current assets $ 164 $ 128 Noncurrent assets 4,050 3,932 Current liabilities 672 1,153 Noncurrent liabilities $ 2,813 $ 2,215 During the year ended December 31, 2016 , the CCRC Venture obtained non-recourse mortgage financing on certain communities and received proceeds of $434.5 million . The CCRC Venture distributed the net proceeds to its investors and the Company received proceeds of $221.6 million . As a result of the distribution, the Company's carrying value of its equity method investment in the CCRC Venture propco was reduced below zero and the Company has recorded a $49.5 million and $60.2 million equity method liability within other liabilities within the consolidated balance sheet as of December 31, 2017 and 2016 , respectively. In January 2017, the Company completed the sale of a 10% ownership interest in the HCP 49 Venture for $26.8 million of net cash proceeds. The Company retained a 10% ownership interest in the HCP 49 Venture. In December 2017, the Company completed the sale of certain of its ownership interests in unconsolidated ventures for $36.0 million of net cash proceeds and recognized a $9.4 million gain within gain on sale of assets for the year ended December 31, 2017. Refer to Note 5 for information on impairment expense for investment in unconsolidated ventures.

Goodwill and Other Intangible A

Goodwill and Other Intangible Assets, Net	12 Months Ended
	Dec. 31, 2017
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill and Other Intangible Assets, Net	Goodwill and Other Intangible Assets, Net The following is a summary of the carrying amount of goodwill presented on an operating segment basis. December 31, 2017 (in thousands) Gross Dispositions and Other Accumulated Impairment Net Retirement Centers $ 28,141 $ (820 ) $ — $ 27,321 Assisted Living 605,469 (48,817 ) (205,000 ) 351,652 Brookdale Ancillary Services 126,810 — — 126,810 Total $ 760,420 $ (49,637 ) $ (205,000 ) $ 505,783 December 31, 2016 (in thousands) Gross Dispositions and Other Accumulated Impairment Net Retirement Centers $ 28,141 $ (820 ) $ — $ 27,321 Assisted Living 600,162 (48,817 ) — 551,345 Brookdale Ancillary Services 126,810 — — 126,810 Total $ 755,113 $ (49,637 ) $ — $ 705,476 The following is a summary of other intangible assets. December 31, 2017 December 31, 2016 (in thousands) Gross Accumulated Net Gross Accumulated Net Community purchase options $ 9,533 $ — $ 9,533 $ 4,738 $ — $ 4,738 Health care licenses 50,927 — 50,927 65,126 — 65,126 Trade names 27,800 (23,714 ) 4,086 27,800 (21,135 ) 6,665 Management contracts 11,360 (7,929 ) 3,431 13,531 (7,053 ) 6,478 Total $ 99,620 $ (31,643 ) $ 67,977 $ 111,195 $ (28,188 ) $ 83,007 Amortization expense related to definite-lived intangible assets for the years ended December 31, 2017 , 2016 and 2015 was $5.6 million , $9.2 million and $12.2 million , respectively. Health care licenses were determined to be indefinite-lived intangible assets and are not subject to amortization. The community purchase options are not amortized, but will be added to the cost basis of the related communities if the option is exercised, and will then be depreciated over the estimated useful life of the community. The Company is amortizing the trade names and management contract intangibles assets over their estimated weighted average useful lives of three years and nine years , respectively. Refer to Note 5 for information on impairment expense for goodwill and other intangible assets. Future amortization expense for intangible assets with definite lives is estimated to be as follows (in thousands): Year Ending December 31, Future 2018 $ 3,180 2019 2,101 2020 596 2021 596 2022 596 Thereafter 448 Total $ 7,517

Property, Plant and Equipment a

Property, Plant and Equipment and Leasehold Intangibles, Net	12 Months Ended
	Dec. 31, 2017
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment and Leasehold Intangibles, Net	Property, Plant and Equipment and Leasehold Intangibles, Net As of December 31, 2017 and 2016 , net property, plant and equipment and leasehold intangibles, which include assets under capital and financing leases, consisted of the following: As of December 31, (in thousands) 2017 2016 Land $ 449,295 $ 455,307 Buildings and improvements 4,923,621 5,053,204 Leasehold improvements 124,850 126,325 Furniture and equipment 1,006,889 974,516 Resident and leasehold operating intangibles 594,748 705,000 Construction in progress 74,678 69,803 Assets under capital and financing leases 1,742,384 2,879,996 8,916,465 10,264,151 Accumulated depreciation and amortization (3,064,320 ) (2,884,846 ) Property, plant and equipment and leasehold intangibles, net $ 5,852,145 $ 7,379,305 Long-lived assets with definite useful lives are depreciated or amortized on a straight-line basis over their estimated useful lives (or, in certain cases, the shorter of their estimated useful lives or the lease term) and are tested for impairment whenever indicators of impairment arise. Refer to Note 5 for information on impairment expense for property, plant and equipment and leasehold intangibles. For the years ended December 31, 2017 , 2016 and 2015 , the Company recognized depreciation and amortization expense on its property, plant and equipment and leasehold intangibles of $479.4 million , $514.2 million and $721.0 million , respectively. Future amortization expense for resident and leasehold operating intangibles is estimated to be as follows (in thousands): Year Ending December 31, Future Amortization 2018 $ 5,938 2019 5,197 2020 4,144 2021 2,748 2022 1,758 Thereafter 8,200 Total $ 27,985

Accrued Expenses

Accrued Expenses	12 Months Ended
	Dec. 31, 2017
Accounts Payable and Accrued Liabilities, Current [Abstract]
Accrued Expenses	Accrued Expenses Accrued expenses consist of the following: As of December 31, (in thousands) 2017 2016 Salaries and wages $ 91,784 $ 102,025 Insurance reserves 63,309 71,123 Vacation 40,281 42,411 Real estate taxes 30,743 34,002 Interest 13,745 12,948 Lease payable 11,942 11,211 Accrued utilities 10,807 10,582 Taxes payable 2,636 2,818 Other 64,719 40,917 Total $ 329,966 $ 328,037

Debt

Debt	12 Months Ended
	Dec. 31, 2017
Debt Disclosure [Abstract]
Debt	Debt Long-term Debt and Capital and Financing Lease Obligations Long-term debt and capital and financing lease obligations consist of the following: December 31, (in thousands) 2017 2016 Mortgage notes payable due 2018 through 2047; weighted average interest rate of 4.59% in 2017, less debt discount and deferred financing costs of $16.6 million and $4.5 million in 2017 and 2016, respectively (weighted average interest rate of 4.50% in 2016) $ 3,497,762 $ 3,184,229 Capital and financing lease obligations payable through 2032; weighted average interest rate of 6.75% in 2017 (weighted average interest rate of 8.08% in 2016) 1,271,554 2,485,520 Convertible notes payable in aggregate principal amount of $316.3 million, less debt discount and deferred financing costs of $6.4 million and $20.9 million in 2017 and 2016, respectively, interest at 2.75% per annum, due June 15, 2018 309,853 295,397 Construction financing (weighted average interest rate of 8.00% in 2016) — 3,644 Other notes payable, weighted average interest rate of 5.98% in 2017 (weighted average interest rate of 5.33% in 2016) and maturity dates ranging from 2020 to 2021 63,122 76,377 Total long-term debt and capital and financing lease obligations 5,142,291 6,045,167 Less current portion 602,501 215,255 Total long-term debt and capital and financing lease obligations, less current portion $ 4,539,790 $ 5,829,912 As of December 31, 2017 and 2016 , the current portion of long-term debt within the Company's consolidated financial statements includes $30.1 million and $60.5 million , respectively, of mortgage notes payable secured by assets held for sale. This debt will either be assumed by the prospective purchasers or be repaid with the proceeds from the sales. Refer to Note 4 for more information about the Company's assets held for sale. The annual aggregate scheduled maturities of long-term debt and capital and financing lease obligations outstanding as of December 31, 2017 are as follows (in thousands): Year Ending December 31, Long-term Capital and Total 2018 $ 501,622 $ 576,388 $ 1,078,010 2019 328,515 137,047 465,562 2020 488,311 78,288 566,599 2021 338,632 61,841 400,473 2022 343,859 62,590 406,449 Thereafter 1,892,752 1,059,106 2,951,858 Total obligations 3,893,691 1,975,260 5,868,951 Less amount representing debt discount and deferred financing costs, net (22,954 ) — (22,954 ) Less amount representing interest (weighted average interest rate of 6.75%) — (703,706 ) (703,706 ) Total $ 3,870,737 $ 1,271,554 $ 5,142,291 The aggregate scheduled maturities of capital and financing lease obligations for the year ending December 31, 2018 include the $374.5 million carrying value of the financing lease obligations for 20 communities which were previously subject to sale-leaseback transactions in which the Company was deemed to have continuing involvement for accounting purposes. As described in Note 4, the leases for these communities have been amended to expire on or before November 1, 2018. Credit Facilities On December 19, 2014, the Company entered into a Fourth Amended and Restated Credit Agreement with General Electric Capital Corporation (which has since assigned its interest to Capital One Financial Corporation), as administrative agent, lender and swingline lender, and the other lenders from time to time parties thereto. The agreement currently provides for a total commitment amount of $400.0 million , comprised of a $400.0 million revolving credit facility (with a $50.0 million sublimit for letters of credit and a $50.0 million swingline feature to permit same day borrowing) and an option to increase the revolving credit facility by an additional $250.0 million , subject to obtaining commitments for the amount of such increase from acceptable lenders. The maturity date is January 3, 2020 , and amounts drawn under the facility bear interest at 90-day LIBOR plus an applicable margin from a range of 2.50% to 3.50% . The applicable margin varies based on the percentage of the total commitment drawn, with a 2.50% margin at utilization equal to or lower than 35% , a 3.25% margin at utilization greater than 35% but less than or equal to 50% , and a 3.50% margin at utilization greater than 50% . The quarterly commitment fee on the unused portion of the facility is 0.25% per annum when the outstanding amount of obligations (including revolving credit, swingline and term loans and letter of credit obligations) is greater than or equal to 50% of the total commitment amount or 0.35% per annum when such outstanding amount is less than 50% of the total commitment amount. Amounts drawn on the facility may be used to finance acquisitions, fund working capital and capital expenditures and for other general corporate purposes. The facility is secured by a first priority mortgage on certain of the Company's communities. In addition, the agreement permits the Company to pledge the equity interests in subsidiaries that own other communities (rather than mortgaging such communities), provided that loan availability from pledged assets cannot exceed 10% of loan availability from mortgaged assets. The availability under the line will vary from time to time as it is based on borrowing base calculations related to the appraised value and performance of the communities securing the facility. The agreement contains typical affirmative and negative covenants, including financial covenants with respect to minimum consolidated fixed charge coverage and minimum consolidated tangible net worth. A violation of any of these covenants could result in a default under the credit agreement, which would result in termination of all commitments under the agreement and all amounts owing under the agreement becoming immediately due and payable and could trigger cross default provisions in our other outstanding debt and lease agreements. As of December 31, 2017 , no borrowings were outstanding on the revolving credit facility and $41.8 million of letters of credit were outstanding under this credit facility. The Company also had separate unsecured letter of credit facilities of up to $64.5 million in the aggregate as of December 31, 2017 . Letters of credit totaling $64.4 million had been issued under these separate facilities as of December 31, 2017 . 2017 Financings In June 2017, the Company obtained a $54.7 million non-recourse addition and borrow-up loan, secured by first mortgages on seven communities. The loan bears interest at a fixed rate of 4.69% and matures on March 1, 2022 . Proceeds from the loan added to the Company's liquidity. In July 2017, the Company completed the refinancing of two existing loan portfolios secured by the non-recourse first mortgages on 22 communities. The $221.3 million of proceeds from the refinancing were primarily utilized to repay $188.1 million and $13.6 million of mortgage debt maturing in April 2018 and January 2021 , respectively. The mortgage facility has a 10 year term, and 70% of the principal amount bears interest at a fixed rate of 4.81% and the remaining 30% of the principal amount bears interest at a variable rate of 30-day LIBOR plus a margin of 244 basis points. In August 2017, the Company obtained $ 975.0 million of debt secured by the non-recourse first mortgages on 51 communities. Sixty percent of the principal amount bears interest at a fixed rate, with one half of such amount bearing interest at 4.43% and maturing in 2024 and the other one half bearing interest at 4.47% and maturing in 2027 . Forty percent of the principal amount bears interest at a variable rate equal to the 30-day LIBOR plus a margin of 241.5 basis points and matures in 2027 . The $ 975.0 million of proceeds from the refinancing were primarily utilized to repay $ 389.9 million and $228.9 million of outstanding mortgage debt scheduled to mature in August 2018 and May 2023 , respectively. The net proceeds from the refinancing activity added to the Company's liquidity. During the year ended December 31, 2017, the Company recorded $12.4 million of debt modification and extinguishment costs on the consolidated statement of operations for that period, primarily related to third party fees directly related to debt modifications. During 2017, the Company repaid $78.9 million of outstanding principal balance on four existing loan portfolios secured by the non-recourse first mortgages on 13 communities and the Nurse on Call business. The Company plans to repay debt maturing in the upcoming year, including the $316.3 million outstanding principal amount of convertible senior notes due June 15, 2018 , through current liquidity, future operating cash flows, and normal-course refinancings. 2016 Financings In March 2016, the Company obtained a $100.0 million supplemental loan, secured by first mortgages on ten communities. The loan bears interest at a fixed rate of 4.20% and matures on January 1, 2023. Proceeds from the loan were utilized to pay down a portion of the outstanding balance of the secured credit facility. In December 2016, the Company entered into a $105.0 million note, which bears interest at a fixed rate of 4.65% , and a $69.6 million note, which bears interest at a variable rate of 1-month LIBOR plus a margin of 258 basis points. The notes are secured by first mortgages on six communities and mature on January 1, 2027. Proceeds from the loan were primarily utilized to repay $164.4 million of mortgage debt. During the year ended December 31, 2016 , the Company recorded $9.2 million of debt modification and extinguishment costs on the consolidated statement of operations for that period, primarily related to prepayment penalties for debt extinguishments. Convertible Debt In June 2011, the Company completed a registered offering of $316.3 million aggregate principal amount of 2.75% convertible senior notes due June 15, 2018 (the "Notes"). As of December 31, 2017 , the $309.9 million carrying value of the Notes was included in the current portion of long-term debt within the consolidated balance sheet. It is the Company's current intent and policy to settle the principal amount of the Notes (or, if less, the amount of the conversion obligation) in cash upon conversion. The Company received net proceeds of approximately $308.2 million after the deduction of underwriting commissions and offering expenses. The Company used a portion of the net proceeds to pay the Company's cost of the convertible note hedge transactions described below, taking into account the proceeds to the Company of the warrant transactions described below, and used the balance of the net proceeds to repay existing outstanding debt. The Notes are senior unsecured obligations and rank equally in right of payment to all of the Company's other senior unsecured debt, if any. The Notes will be senior in right of payment to any of the Company's debt which is subordinated by its terms to the Notes (if any). The Notes are also structurally subordinated to all debt and other liabilities and commitments (including trade payables) of the Company's subsidiaries. The Notes are also effectively subordinated to the Company's secured debt to the extent of the assets securing the debt. The Notes bear interest at 2.75% per annum, payable semi-annually in cash. The Notes are convertible at an initial conversion rate of 34.1006 shares of Company common stock per $1,000 principal amount of Notes (equivalent to an initial conversion price of approximately $29.325 per share), subject to adjustment. On and after March 15, 2018, until the close of business on the second scheduled trading day immediately preceding the maturity date, holders may convert their Notes at any time. In addition, Holders may convert their Notes at their option under the following circumstances: (i) during any fiscal quarter if the last reported sale price of the Company's common stock for at least 20 trading days (whether or not consecutive) during a period of 30 consecutive trading days ending on the last trading day of the preceding fiscal quarter is greater than or equal to 130% of the applicable conversion price on the last day of such preceding fiscal quarter; (ii) during the five business day period after any five consecutive trading day period (the "measurement period"), in which the trading price per $1,000 principal amount of notes for each trading day of that measurement period was less than 98% of the product of the last reported sale price of the Company's common stock and the applicable conversion rate on each such day; or (iii) upon the occurrence of specified corporate events. As of December 31, 2017 , the Notes are not convertible. Unconverted Notes mature at par on June 15, 2018 . In addition, following certain corporate transactions, the Company will increase the conversion rate for a holder who elects to convert in connection with such transaction by a number of additional shares of common stock as set forth in the supplemental indenture governing the Notes. The Notes were issued in an offering registered under the Securities Act of 1933, as amended (Securities Act). In accordance with FASB guidance regarding the accounting for convertible debt instruments that may be settled in cash upon conversion (including partial settlement), the liability and equity components of the convertible debt are separated in a manner that will reflect the Company's non-convertible debt borrowing rate when interest expense is recognized in subsequent periods. The Company is accreting the carrying value to the principal amount at maturity using an imputed interest rate of 7.5% (the estimated effective borrowing rate for nonconvertible debt at the time of issuance, Level 2) over its expected life of seven years . As of December 31, 2017 , the "if converted" value of the Notes does not exceed their principal amount. The interest expense associated with the Notes (excluding amortization of the associated deferred financing costs) was as follows: For the Years Ended December 31, (in thousands) 2017 2016 2015 Coupon interest $ 8,697 $ 8,697 $ 8,697 Amortization of discount 13,586 12,625 11,732 Interest expense related to convertible notes $ 22,283 $ 21,322 $ 20,429 In connection with the offering of the Notes, in June 2011, the Company entered into convertible note hedge transactions (the "Convertible Note Hedges") with certain financial institutions (the "Hedge Counterparties"). The Convertible Note Hedges cover, subject to customary anti-dilution adjustments, 10,784,315 shares of common stock. The Company also entered into warrant transactions with the Hedge Counterparties whereby the Company sold to the Hedge Counterparties warrants to acquire, subject to customary anti-dilution adjustments, up to 10,784,315 shares of common stock (the "Sold Warrant Transactions"). The warrants have a strike price of $40.25 per share, subject to customary anti-dilution adjustments. The Convertible Note Hedges are expected to reduce the potential dilution with respect to common stock upon conversion of the Notes in the event that the price per share of common stock at the time of exercise is greater than the strike price of the Convertible Note Hedges, which corresponds to the initial conversion price of the Notes and is similarly subject to customary anti-dilution adjustments. If, however, the price per share of common stock exceeds the strike price of the Sold Warrant Transactions when they expire, there would be additional dilution from the issuance of common stock pursuant to the warrants. The Convertible Note Hedges and Sold Warrant Transactions are separate transactions (in each case entered into by the Company and Hedge Counterparties), are not part of the terms of the Notes and will not affect the holders' rights under the Notes. Holders of the Notes do not have any rights with respect to the Convertible Note Hedges or the Sold Warrant Transactions. These hedging transactions had a net cost of approximately $31.9 million , which was paid from the proceeds of the Notes and recorded as a reduction of additional paid-in capital. The Company has contractual rights, and, at execution of the related agreements, had the ability to settle its obligations under the conversion features of the Notes, the Convertible Note Hedges and Sold Warrant Transactions, with the Company's common stock. Accordingly, these transactions are accounted for as equity, with no subsequent adjustment for changes in the value of these obligations. Financial Covenants Certain of the Company’s debt documents contain restrictions and financial covenants, such as those requiring the Company to maintain prescribed minimum net worth and stockholders’ equity levels and debt service ratios, and requiring the Company not to exceed prescribed leverage ratios, in each case on a consolidated, portfolio-wide, multi-community, single-community and/or entity basis. In addition, the Company’s debt documents generally contain non-financial covenants, such as those requiring the Company to comply with Medicare or Medicaid provider requirements. The Company’s failure to comply with applicable covenants could constitute an event of default under the applicable debt documents. Many of the Company’s debt and lease documents contain cross-default provisions so that a default under one of these instruments could cause a default under other debt and lease documents (including documents with other lenders or lessors). Furthermore, the Company’s debt is secured by its communities and, in certain cases, a guaranty by the Company and/or one or more of its subsidiaries. As of December 31, 2017, the Company is in compliance with the financial covenants of its outstanding debt agreements.

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Dec. 31, 2017
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Commitments and Contingencies Facility Operating Leases As of December 31, 2017 , the Company operated 434 communities under long-term leases ( 290 operating leases and 144 capital and financing leases). The substantial majority of the Company's lease arrangements are structured as master leases. Under a master lease, numerous communities are leased through an indivisible lease. The Company typically guarantees the performance and lease payment obligations of its subsidiary leases under the master leases. Due to the nature of such master leases, it is difficult to restructure the composition of such leased portfolios or economic terms of the leases without the consent of the applicable landlord. In addition, an event of default related to an individual property or limited number of properties within a master lease portfolio would result in a default on the entire master lease portfolio. The leases relating to these communities are generally fixed rate leases with annual escalators that are either fixed or tied to changes in leased property revenue or the consumer price index. The Company is responsible for all operating costs, including repairs, property taxes and insurance. The initial lease terms primarily vary from 10 to 20 years and generally include renewal options ranging from 5 to 15 years. The remaining base lease terms vary from less than one year to 15 years and generally provide for renewal or extension options and in some instances, purchase options. The community leases contain other customary terms, which may include assignment and change of control restrictions, maintenance and capital expenditure obligations, termination provisions and financial covenants, such as those requiring the Company to maintain prescribed minimum net worth and stockholders’ equity levels and lease coverage ratios, in each case on a consolidated, portfolio-wide, multi-community, single-community and/or entity basis. In addition, the Company’s lease documents generally contain non-financial covenants, such as those requiring the Company to comply with Medicare or Medicaid provider requirements. The Company’s failure to comply with applicable covenants could constitute an event of default under the applicable lease documents. Many of the Company’s debt and lease documents contain cross-default provisions so that a default under one of these instruments could cause a default under other debt and lease documents (including documents with other lenders and lessors). Certain leases contain cure provisions, which generally allow the Company to post an additional lease security deposit if the required covenant is not met. Furthermore, the Company’s leases are secured by its communities and, in certain cases, a guaranty by the Company and/or one or more of its subsidiaries. As of December 31, 2017, the Company is in compliance with the financial covenants of its long-term leases. A summary of facility lease expense and the impact of straight-line adjustment and amortization of (above) below market rents and deferred gains are as follows: For the Years Ended December 31, (in thousands) 2017 2016 2015 Cash basis payment - operating leases $ 365,077 $ 384,104 $ 372,148 Straight-line lease (income) expense (14,313 ) 767 6,956 Amortization of (above) below market lease, net (6,677 ) (6,864 ) (7,158 ) Amortization of deferred gain (4,366 ) (4,372 ) (4,372 ) Facility lease expense $ 339,721 $ 373,635 $ 367,574 The aggregate amounts of future minimum operating lease payments, including community and office leases, as of December 31, 2017 are as follows (in thousands): Year Ending December 31, Operating 2018 $ 369,169 2019 348,038 2020 307,795 2021 266,296 2022 247,099 Thereafter 1,039,804 Total $ 2,578,201 Other The Company has employment or letter agreements with certain officers of the Company and has adopted policies to which certain officers of the Company are eligible to participate, which grant these employees the right to receive a portion or multiple of their base salary, pro-rata bonus, bonus and/or continuation of certain benefits, for a defined period of time, in the event of certain terminations of the officers' employment, as described in those agreements and policies.

Self-Insurance

Self-Insurance	12 Months Ended
	Dec. 31, 2017
Self Insurance Reserves [Abstract]
Self-Insurance	Self-Insurance The Company obtains various insurance coverages from commercial carriers at stated amounts as defined in the applicable policy. Losses related to deductible amounts are accrued based on the Company's estimate of expected losses plus incurred but not reported claims. As of December 31, 2017 and 2016 , the Company accrued reserves of $165.0 million and $184.0 million , respectively, for these programs of which $101.7 million and $112.9 million is classified as long-term liabilities as of December 31, 2017 and 2016 , respectively. As of December 31, 2017 and 2016 , the Company accrued $17.5 million and $22.8 million , respectively, of estimated amounts receivable from the insurance companies under these insurance programs. During the years ended December 31, 2017 and 2016 , the Company recorded a $9.9 million and $35.4 million decrease in insurance expense from changes in estimates, respectively, due to general liability and professional liability and workers compensation claims experience. The Company has secured self-insured retention risk under workers' compensation programs with cash deposits of $12.7 million and $12.4 million as of December 31, 2017 and 2016 , respectively. Letters of credit securing the programs aggregated $71.8 million and $59.5 million as of December 31, 2017 and 2016 , respectively. In addition, the Company also had deposits of $33.9 million and $37.4 million as of December 31, 2017 and 2016 , respectively, to fund claims paid under a high deductible, collateralized insurance policy.

Retirement Plans

Retirement Plans	12 Months Ended
	Dec. 31, 2017
Retirement Benefits [Abstract]
Retirement Plans	Retirement Plans The Company maintains a 401(k) Retirement Savings Plan for all employees that meet minimum employment criteria. The plan provides that the participants may defer eligible compensation subject to certain Internal Revenue Code maximum amounts. The Company makes matching contributions in amounts equal to 25.0% of the employee's contribution to the plan, up to a maximum of 4.0% of compensation. An additional matching contribution of 12.5% , subject to the same limit on compensation, may be made at the discretion of the Company, based upon the Company's performance. For the years ended December 31, 2017 , 2016 and 2015 , the Company's expense to the plan was $10.1 million , $8.2 million and $6.6 million , respectively.

Stock-Based Compensation

Stock-Based Compensation	12 Months Ended
	Dec. 31, 2017
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Stock-Based Compensation	Stock-Based Compensation The following table sets forth information about the Company's restricted stock awards (excluding restricted stock units): (share amounts in thousands, except for value per share) Number of Shares Weighted Outstanding on January 1, 2015 3,552 $ 25.70 Granted 1,698 32.75 Vested (1,275 ) 23.55 Cancelled/forfeited (521 ) 18.68 Outstanding on December 31, 2015 3,454 28.80 Granted 3,141 14.56 Vested (1,242 ) 26.79 Cancelled/forfeited (745 ) 24.75 Outstanding on December 31, 2016 4,608 20.29 Granted 2,569 14.65 Vested (1,276 ) 22.20 Cancelled/forfeited (1,131 ) 18.95 Outstanding on December 31, 2017 4,770 $ 17.13 As of December 31, 2017 , there was $47.5 million of total unrecognized compensation cost related to outstanding, unvested share-based compensation awards. That cost is expected to be recognized over a weighted-average period of 2.4 years and is based on grant date fair value. During 2017 , grants of restricted shares under the Company's 2014 Omnibus Incentive Plan were as follows: (share amounts in thousands, except for value per share) Shares Granted Value Per Share Total Value Three months ended March 31, 2017 2,392 $ 14.84 $ 35,497 Three months ended June 30, 2017 71 $ 13.11 $ 937 Three months ended September 30, 2017 67 $ 13.19 $ 889 Three months ended December 31, 2017 39 $ 9.84 $ 377 The Company has an employee stock purchase plan for all eligible employees. Under the plan, eligible employees of the Company can purchase shares of the Company's common stock on a quarterly basis at a discounted price through accumulated payroll deductions. Each eligible employee may elect to deduct up to 15% of his or her base pay, not to exceed 200 shares, each quarter. Subject to certain limitations specified in the plan, on the last trading date of each calendar quarter, the amount deducted from each participant's pay over the course of the quarter will be used to purchase whole shares of the Company's common stock at a purchase price equal to 90% of the closing market price on the New York Stock Exchange on that date. The Company reserved 1,800,000 shares of common stock for issuance under the plan. The impact on the Company's consolidated financial statements is not material.

Share Repurchase Program

Share Repurchase Program	12 Months Ended
	Dec. 31, 2017
Equity [Abstract]
Share Repurchase Program	Share Repurchase Program On November 1, 2016, the Company announced that its Board of Directors had approved a share repurchase program that authorizes the Company to purchase up to $100.0 million in the aggregate of the Company's common stock, which replaced the prior authorization approved by the Board in 2011 that had remaining availability of approximately $82.4 million at the time of termination. Purchases may be made from time to time using a variety of methods, which may include open market purchases, privately negotiated transactions or block trades, or by any combination of these methods, in accordance with applicable insider trading and other securities laws and regulations. The size, scope and timing of any purchases will be based on business, market and other conditions and factors, including price, regulatory and contractual requirements or consents, and capital availability. The repurchase program does not obligate the Company to acquire any particular amount of common stock and the program may be suspended, modified or discontinued at any time at the Company's discretion without prior notice. Shares of stock repurchased under the program will be held as treasury shares. No shares were purchased pursuant to this authorization during the year ended December 31, 2017 . During the year ended December 31, 2016 , the Company repurchased 750,000 shares at a weighted average price paid per share of $12.83 , for an aggregate purchase price of approximately $9.6 million . As of December 31, 2017 , approximately $90.4 million remains available under the share repurchase authorization.

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2017
Income Tax Disclosure [Abstract]
Income Taxes	Income Taxes The benefit (provision) for income taxes is comprised of the following: For the Years Ended December 31, (in thousands) 2017 2016 2015 Federal: Current $ 2,200 $ (12 ) $ 49 Deferred 15,310 (3,248 ) 95,259 Total Federal 17,510 (3,260 ) 95,308 State: Current (995 ) (2,118 ) (3,099 ) Deferred (included in Federal above) — — — Total State (995 ) (2,118 ) (3,099 ) Total $ 16,515 $ (5,378 ) $ 92,209 A reconciliation of the benefit (provision) for income taxes to the amount computed at the U.S. Federal statutory rate of 35% is as follows: For the Years Ended December 31, (in thousands) 2017 2016 2015 Tax benefit at U.S. statutory rate $ 205,777 $ 139,657 $ 192,390 Impact of the Tax Act 114,716 — — State taxes, net of federal income tax 24,891 11,788 18,323 Tax credits 1,908 6,163 3,937 Valuation allowance (246,037 ) (142,862 ) (111,797 ) Goodwill impairment (78,515 ) (10,789 ) (7,856 ) Stock compensation (4,093 ) (5,716 ) — Other, net (851 ) (1,831 ) (1,626 ) Meals and entertainment (726 ) (868 ) (1,090 ) Return to provision (555 ) (920 ) (72 ) Total $ 16,515 $ (5,378 ) $ 92,209 Significant components of the Company's deferred tax assets and liabilities are as follows: As of December 31, (in thousands) 2017 2016 Deferred income tax assets: Capital and financing lease obligations $ 264,255 $ 862,038 Operating loss carryforwards 288,469 319,948 Accrued expenses 66,123 109,283 Deferred lease liability 52,869 93,358 Tax credits 49,556 49,550 Intangible assets 14,493 20,272 Deferred gain on sale leaseback 1,844 4,233 Prepaid revenue 1,825 2,626 Investment in unconsolidated ventures 2,861 — Other 660 — Total gross deferred income tax asset 742,955 1,461,308 Valuation allowance (336,087 ) (264,305 ) Net deferred income tax assets 406,868 1,197,003 Deferred income tax liabilities: Property, plant and equipment (477,512 ) (1,209,595 ) Investment in unconsolidated ventures — (66,678 ) Other — (1,376 ) Total gross deferred income tax liability (477,512 ) (1,277,649 ) Net deferred tax liability $ (70,644 ) $ (80,646 ) On December 22, 2017, the President signed into law the Tax Cuts and Jobs Act (“Tax Act”), a bill reforming the US corporate income tax code which will reduce the Company’s federal corporate tax rate from 35% to 21% . The rate reduction will take effect on January 1, 2018. For accounting purposes, however, the carrying value of the Company's deferred tax assets is determined by the enacted federal corporate income tax rate. Consequently, the changes in the federal corporate income tax rate have impacted the carrying value of the Company's net deferred tax liability position as of December 31, 2017 as such date is subsequent to the enactment date. Under the new corporate income tax rate of 21% , the Company's net deferred income tax assets and valuation allowance have decreased. In addition to the impact of the federal corporate income tax rate, the change in corporate tax law reduces the Company's valuation allowance and reduces its deferred tax assets related to Alternative Minimum Tax ("AMT") credits to cash or future receivable. Under the Tax Act, AMT is eliminated for corporations and AMT credits can be monetized thereafter. The overall net effect of the Tax Act on the Company's consolidated financial statements was a benefit of $114.7 million for the year ended December 31, 2017. A summary of the effect of the Tax Act is as follows: For the Year Ended (in thousands) December 31, 2017 Rate change - decrease in net deferred tax assets $ 108,070 Rate change - decrease in valuation allowance (172,235 ) Impact on net operating loss usage (50,551 ) Reduction of deferred tax asset - AMT credits 2,361 Total impact of the Tax Act on the Company's deferred taxes position (112,355 ) Realization of AMT credits (2,361 ) Net impact of the Tax Act on the Company's effect tax rate $ (114,716 ) In addition to the aforementioned impacts to the Company's consolidated financial statements as of December 31, 2017 , the Tax Act will have other impacts on the Company in the future. The Company's federal net operating losses that have been incurred prior to December 31, 2017 will continue to have a 20-year carryforward limitation applied and will need to be evaluated for recoverability in the future as such. For net operating losses created after December 31, 2017 , the net operating losses will have an indefinite life, but usage will be limited to 80% of taxable income in any given year. The Company has estimated the impact of the Tax Act on state income taxes reflected in its income tax benefit for the year ended December 31, 2017. Reasonable estimates for the Company’s state and local provision were made based on the Company's analysis of tax reform. These provisional amounts may be adjusted in future periods during 2018 when additional information is obtained. Additional information that may affect the Company's provisional amounts would include further clarification and guidance on how the Internal Revenue Service will implement tax reform and further clarification and guidance on how state taxing authorities will implement tax reform and the related effect on our state and local income tax returns, state and local net operating losses and corresponding valuation allowances. As of December 31, 2017 and 2016 , the Company had federal net operating loss carryforwards of approximately $1.2 billion and $1.0 billion , respectively, which are available to offset future taxable income through 2037 . The Company determined that a valuation allowance was required after consideration of the Company's estimated future reversal of existing timing differences as of December 31, 2017 and 2016 . For the year ended December 31, 2017 , the Company recorded a provision of approximately $71.8 million (including the impact from Tax Act) to reflect the required valuation allowance of $336.1 million as of December 31, 2017 . The valuation allowance reflects that the Company's net operating losses will begin to expire in 2024 . A summary of the change in the Company's valuation allowance is as follows: For the Year Ended (in thousands) December 31, 2017 Increase in valuation allowance before consideration of the Tax Act $ 246,037 Increase due to the adoption of ASU 2016-09 48,531 Total increase in valuation allowance 294,568 Tax Act rate change - decrease in valuation allowance (172,235 ) Impact on net operating loss usage (50,551 ) Total decrease in valuation allowance due to Tax Act (222,786 ) Total increase in valuation allowance $ 71,782 For the year ended December 31, 2016, the Company determined that a valuation allowance was required due to the loss before income taxes, combined with the Company's estimated reversal of future timing differences as of December 31, 2016. As a result, the Company recorded a valuation allowance of $264.3 million as of December 31, 2016. The Company has recorded valuation allowances of $286.6 million and $218.1 million as of December 31, 2017 and 2016 , respectively, against its federal and state net operating losses, as the Company anticipates these losses will not be utilized prior to expiration. The Company also recorded a valuation allowance against federal and state credits of $49.5 million and $49.6 million as of December 31, 2017 and 2016 , respectively. As of December 31, 2017 and 2016 , the Company had gross tax affected unrecognized tax benefits of $18.5 million and $29.1 million , respectively, which, if recognized, would result in an income tax benefit recorded in the consolidated statement of operations. Interest and penalties related to these tax positions are classified as tax expense in the Company's consolidated financial statements. Total interest and penalties reserved is $0.1 million as of December 31, 2017 and 2016 . As of December 31, 2017 , the Company's tax returns for years 2013 through 2016 are subject to future examination by tax authorities. In addition, the net operating losses from prior years are subject to adjustment under examination. The Company does not expect that unrecognized tax benefits for tax positions taken with respect to 2017 and prior years will significantly change in 2018 . A reconciliation of the unrecognized tax benefits is as follows: For the Years Ended December 31, (in thousands) 2017 2016 Balance at January 1, $ 29,160 $ 30,236 Additions for tax positions related to the current year 184 — Additions for tax positions related to prior years — 30 Reductions for the Impact of the Tax Act (10,859 ) — Reductions for tax positions related to prior years (24 ) (1,106 ) Balance at December 31, $ 18,461 $ 29,160

Supplemental Disclosure of Cash

Supplemental Disclosure of Cash Flow Information	12 Months Ended
	Dec. 31, 2017
Supplemental Cash Flow Information [Abstract]
Supplemental Disclosure of Cash Flow Information	Supplemental Disclosure of Cash Flow Information (in thousands) For the Years Ended December 31, Supplemental Disclosure of Cash Flow Information: 2017 2016 2015 Interest paid $ 294,758 $ 349,535 $ 360,960 Income taxes paid, net of refunds $ 1,038 $ 2,047 $ 2,952 Additions to property, plant and equipment and leasehold intangibles, net: Property, plant and equipment and leasehold intangibles, net $ 221,476 $ 300,113 $ 448,682 Accounts payable (7,589 ) 33,534 (37,631 ) Net cash paid $ 213,887 $ 333,647 $ 411,051 Acquisition of assets, net of related payables: Prepaid expenses and other assets $ — $ — $ (53,405 ) Property, plant and equipment and leasehold intangibles, net — 19,457 198,558 Other intangible assets, net 5,196 (7,300 ) (7,294 ) Long-term debt — — (101,558 ) Capital and financing lease obligations — — 155,230 Other liabilities — — (315 ) Net cash paid $ 5,196 $ 12,157 $ 191,216 Proceeds from sale of assets, net: Prepaid expenses and other assets $ (17,072 ) $ (4,543 ) $ 25,780 Assets held for sale (20,952 ) (289,452 ) — Property, plant and equipment and leasehold intangibles, net (155,723 ) — (82,953 ) Investments in unconsolidated ventures (52,548 ) — — Other liabilities (1,058 ) 3,281 (960 ) Long-term debt 8,547 — — Capital and financing lease obligations 157,963 — 8,907 Refundable entrance fees and deferred revenue 30,771 — — Gain on sale of assets, net (19,273 ) (7,218 ) — (Gain) loss on lease termination (1,162 ) — — Net cash received $ (70,507 ) $ (297,932 ) $ (49,226 ) Formation of the Blackstone Venture: Prepaid expenses and other assets $ (8,173 ) $ — $ — Property, plant and equipment and leasehold intangibles, net (768,897 ) — — Investments in unconsolidated ventures 66,816 — — Capital and financing lease obligations 879,959 — — Deferred liabilities 7,504 — — Other liabilities 1,998 — — Net cash paid $ 179,207 $ — $ — Supplemental Schedule of Non-cash Operating, Investing and Financing Activities: Assets designated as held for sale: Prepaid expenses and other assets $ 199 $ (3,195 ) $ — Assets held for sale (29,544 ) 278,675 110,620 Property, plant and equipment and leasehold intangibles, net 29,345 (262,711 ) (113,592 ) Goodwill — (28,568 ) (12,200 ) Asset impairment — 15,799 15,172 Net $ — $ — $ — Amendments to leases: Property, plant and equipment and leasehold intangibles, net $ (145,645 ) $ — $ 26,644 Other intangible assets, net — — (5,202 ) Capital and financing lease obligations 147,886 — (23,738 ) Deferred liabilities 7,447 — — Other liabilities (9,688 ) — 2,296 Net $ — $ — $ — Contribution to CCRC Venture: Property, plant and equipment and leasehold intangibles, net $ — $ — $ (25,717 ) Investment in unconsolidated ventures — — 7,422 Long-term debt — — 18,295 Net $ — $ — $ —

Litigation

Litigation	12 Months Ended
	Dec. 31, 2017
Litigation [Abstract]
Litigation	Litigation The Company has been and is currently involved in litigation and claims, including putative class action claims from time to time, incidental to the conduct of its business which are generally comparable to other companies in the senior living and healthcare industries. Certain claims and lawsuits allege large damage amounts and may require significant costs to defend and resolve. As a result, the Company maintains general liability and professional liability insurance policies in amounts and with coverage and deductibles the Company believes are adequate, based on the nature and risks of its business, historical experience and industry standards. The Company's current policies provide for deductibles for each claim. Accordingly, the Company is, in effect, self-insured for claims that are less than the deductible amounts and for claims or portions of claims that are not covered by such policies. Similarly, the senior living and healthcare industries are continuously subject to scrutiny by governmental regulators, which could result in litigation related to regulatory compliance matters. In addition, as a result of the Company's participation in the Medicare and Medicaid programs, the Company is subject to various governmental reviews, audits and investigations, including but not limited to audits under various government programs, such as the Recovery Audit Contractors (RAC), Zone Program Integrity Contractors (ZPIC), and Unified Program Integrity Contractors (UPIC) programs. The costs to respond to and defend such reviews, audits and investigations may be significant, and an adverse determination could result in citations, sanctions and other criminal or civil fines and penalties, the refund of overpayments, payment suspensions, termination of participation in Medicare and Medicaid programs, and/or damage to the Company's business reputation.

Segment Information

Segment Information	12 Months Ended
	Dec. 31, 2017
Segment Reporting [Abstract]
Segment Information	Segment Information As of December 31, 2017 the Company has five reportable segments: Retirement Centers; Assisted Living; CCRCs-Rental; Brookdale Ancillary Services; and Management Services. Operating segments are defined as components of an enterprise that engage in business activities from which it may earn revenues and incur expenses; for which separate financial information is available; and whose operating results are regularly reviewed by the chief operating decision maker to assess the performance of the individual segment and make decisions about resources to be allocated to the segment. Retirement Centers . The Company's Retirement Centers segment includes owned or leased communities that are primarily designed for middle to upper income seniors generally age 75 and older who desire an upscale residential environment providing the highest quality of service. The majority of the Company's retirement center communities consist of both independent living and assisted living units in a single community, which allows residents to "age-in-place" by providing them with a continuum of senior independent and assisted living services. Assisted Living. The Company's Assisted Living segment includes owned or leased communities that offer housing and 24-hour assistance with activities of daily life to mid-acuity frail and elderly residents. Assisted living communities include both freestanding, multi-story communities and freestanding, single story communities. The Company also operates memory care communities, which are freestanding assisted living communities specially designed for residents with Alzheimer's disease and other dementias. CCRCs-Rental. The Company's CCRCs-Rental segment includes large owned or leased communities that offer a variety of living arrangements and services to accommodate all levels of physical ability and health. Most of the Company's CCRCs have independent living, assisted living and skilled nursing available on one campus or within the immediate market, and some also include memory care and Alzheimer's units. Brookdale Ancillary Services . The Company's Brookdale Ancillary Services segment includes the home health, hospice and outpatient therapy services, as well as education and wellness programs, provided to residents of many of the Company's communities and to seniors living outside of the Company's communities. The Brookdale Ancillary Services segment does not include the inpatient therapy services provided in the Company's skilled nursing units, which are included in the Company's CCRCs-Rental segment. Management Services. The Company's Management Services segment includes communities operated by the Company pursuant to management agreements. In some of the cases, the controlling financial interest in the community is held by third parties and, in other cases, the community is owned in a venture structure in which the Company has an ownership interest. Under the management agreements for these communities, the Company receives management fees as well as reimbursed expenses, which represent the reimbursement of expenses it incurs on behalf of the owners. The accounting policies of the Company's reportable segments are the same as those described in the summary of significant accounting policies in Note 2. The following table sets forth selected segment financial and operating data: For the Years Ended December 31, (in thousands) 2017 2016 2015 Revenue: Retirement Centers (1) $ 654,196 $ 679,503 $ 657,940 Assisted Living (1) 2,210,688 2,419,459 2,445,457 CCRCs-Rental (1) 468,994 592,826 604,572 Brookdale Ancillary Services (1) 446,262 476,833 469,158 Management Services (2) 966,976 808,359 783,481 $ 4,747,116 $ 4,976,980 $ 4,960,608 Segment Operating Income (3) : Retirement Centers $ 271,417 $ 294,530 $ 285,257 Assisted Living 749,058 876,817 877,303 CCRCs-Rental 106,162 133,409 150,495 Brookdale Ancillary Services 51,348 64,463 75,210 Management Services 75,845 70,762 60,183 1,253,830 1,439,981 1,448,448 General and administrative (including non-cash stock-based compensation expense) 255,446 313,409 370,579 Transaction costs 22,573 3,990 8,252 Facility lease expense: Retirement Centers 117,131 120,272 114,738 Assisted Living 185,971 193,670 197,452 CCRCs-Rental 29,464 51,727 47,937 Brookdale Ancillary Services — — — Corporate and Management Services 7,155 7,966 7,447 Depreciation and amortization: Retirement Centers 95,226 94,049 104,063 Assisted Living 290,344 308,639 489,933 CCRCs-Rental 44,294 66,431 87,754 Brookdale Ancillary Services 3,723 4,075 7,451 Corporate and Management Services 48,490 47,208 43,964 Goodwill and asset impairment: Retirement Centers 2,968 31,384 209 Assisted Living 342,788 132,389 46,179 CCRCs-Rental 18,083 46,329 10,654 Brookdale Ancillary Services 14,599 1,596 899 Corporate and Management Services 31,344 36,817 — Loss on facility lease termination 14,276 11,113 76,143 Income (loss) from operations $ (270,045 ) $ (31,083 ) $ (165,206 ) Total interest expense: Retirement Centers $ 55,436 $ 56,827 $ 58,397 Assisted Living 207,861 249,449 250,116 CCRCs-Rental 27,665 39,824 39,502 Brookdale Ancillary Services 892 1,461 1,354 Corporate and Management Services 34,300 38,056 39,395 $ 326,154 $ 385,617 $ 388,764 Total capital expenditures for property, plant and equipment, and leasehold intangibles: Retirement Centers $ 47,309 $ 59,978 $ 161,986 Assisted Living 119,717 156,732 220,893 CCRCs-Rental 24,297 37,800 54,864 Brookdale Ancillary Services 755 1,576 4,061 Corporate and Management Services 29,398 44,027 6,878 $ 221,476 $ 300,113 $ 448,682 As of December 31, (in thousands) 2017 2016 Total assets: Retirement Centers $ 1,266,076 $ 1,452,546 Assisted Living 4,535,114 5,831,434 CCRCs-Rental 667,234 935,389 Brookdale Ancillary Services 257,257 280,530 Corporate and Management Services 949,768 717,788 $ 7,675,449 $ 9,217,687 (1) All revenue is earned from external third parties in the United States. (2) Management services segment revenue includes reimbursements for which the Company is the primary obligor of costs incurred on behalf of managed communities. (3) Segment operating income is defined as segment revenues less segment facility operating expenses (excluding depreciation and amortization) and costs incurred on behalf of managed communities.

Quarterly Results of Operations

Quarterly Results of Operations (Unaudited)	12 Months Ended
	Dec. 31, 2017
Quarterly Financial Information Disclosure [Abstract]
Quarterly Results of Operations (Unaudited)	Quarterly Results of Operations (Unaudited) The following is a summary of quarterly results of operations for each of the fiscal quarters in 2017 and 2016 : For the Quarters Ended (in thousands, except per share amounts) March 31, June 30, September 30, December 31, Revenues $ 1,216,766 $ 1,186,472 $ 1,177,988 $ 1,165,890 Goodwill and asset impairment 20,706 1,559 368,551 18,966 Income (loss) from operations 48,126 30,174 (350,970 ) 2,625 Income (loss) before income taxes (42,333 ) (49,072 ) (445,147 ) (51,569 ) Net income (loss) (126,361 ) (46,337 ) (413,929 ) 15,021 Net income (loss) attributable to Brookdale Senior Living Inc. common stockholders (126,304 ) (46,287 ) (413,885 ) 15,057 Weighted average basic and diluted income (loss) per share $ (0.68 ) $ (0.25 ) $ (2.22 ) $ 0.08 For the Quarters Ended (in thousands, except per share amounts) March 31, June 30, September 30, December 31, Revenues $ 1,263,156 $ 1,258,830 $ 1,246,126 $ 1,208,868 Goodwill and asset impairment 3,375 4,152 19,111 221,877 Income (loss) from operations 41,354 58,287 47,645 (178,369 ) Income (loss) before income taxes (47,152 ) (35,368 ) (47,569 ) (269,169 ) Net income (loss) (48,817 ) (35,491 ) (51,728 ) (268,600 ) Net income (loss) attributable to Brookdale Senior Living Inc. common stockholders (48,775 ) (35,450 ) (51,685 ) (268,487 ) Weighted average basic and diluted income (loss) per share $ (0.26 ) $ (0.19 ) $ (0.28 ) $ (1.45 )

Subsequent Events

Subsequent Events	12 Months Ended
	Dec. 31, 2017
Subsequent Events [Abstract]
Subsequent Events	Subsequent Events In February 2018, the Company determined that it plans to market in 2018 and sell approximately 30 owned communities. The closings of such sales of assets are subject to the Company’s successful marketing of such assets on terms acceptable to the Company. Further, the closings of the expected sales of such assets will be subject to the satisfaction of various closing conditions, including (where applicable) the receipt of regulatory approvals. However, there can be no assurance that the transactions will close or, if they do, when the actual closings will occur.

VALUATION AND QUALIFYING ACCOUN

VALUATION AND QUALIFYING ACCOUNTS	12 Months Ended
	Dec. 31, 2017
Valuation and Qualifying Accounts [Abstract]
VALUATION AND QUALIFYING ACCOUNTS	SCHEDULE II VALUATION AND QUALIFYING ACCOUNTS December 31, 2017 (In thousands) Additions Description Balance at Charged to Charged Deductions Balance at Allowance for Doubtful Accounts: Year ended December 31, 2015 $ 26,501 $ 25,132 $ 2,135 $ (27,298 ) $ 26,470 Year ended December 31, 2016 $ 26,470 $ 30,632 $ 2,680 $ (32,738 ) $ 27,044 Year ended December 31, 2017 $ 27,044 $ 25,370 $ 555 $ (29,857 ) $ 23,112 Deferred Tax Valuation Allowance: Year ended December 31, 2015 $ 9,213 $ 111,797 (1) $ 592 (1) $ — $ 121,602 Year ended December 31, 2016 $ 121,602 $ 142,862 (2) $ — $ (159 ) $ 264,305 Year ended December 31, 2017 $ 264,305 $ 71,782 (3) $ — $ — $ 336,087 (1) Adjustment to valuation allowance for federal and state net operating losses and federal credits of $81,968 and $30,421 , respectively. (2) Adjustment to valuation allowance for federal and state net operating losses and federal credits of $128,931 and $13,931 , respectively. (3) Additional valuation allowance for federal and state net operating losses of $294,568 and a reduction of $222,786 resulting from the Tax Cuts and Jobs Act.

Summary of Significant Accoun30

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2017
Accounting Policies [Abstract]
Principles of Consolidation	Principles of Consolidation The consolidated financial statements include the accounts of Brookdale and its consolidated subsidiaries. All significant intercompany balances and transactions have been eliminated. Investments in affiliated companies that the Company does not control, but has the ability to exercise significant influence over governance and operations, are accounted for by the equity method. The ownership interest of consolidated entities not wholly-owned by the Company are presented as noncontrolling interests in the accompanying consolidated financial statements. Noncontrolling interest represents the share of consolidated entities owned by third parties. Noncontrolling interest is adjusted for the noncontrolling holder's share of additional contributions, distributions and the proportionate share of the net income or loss of each respective entity. The Company continually evaluates its potential variable interest entity ("VIE") relationships under certain criteria as provided for in Financial Accounting Standards Board ("FASB") Accounting Standards Codification ("ASC") 810, Consolidation ("ASC 810"). ASC 810 broadly defines a VIE as an entity with one or more of the following characteristics: (a) the total equity investment at risk is insufficient to finance the entity's activities without additional subordinated financial support; (b) as a group, the holders of the equity investment at risk lack (i) the ability to make decisions about the entity's activities through voting or similar rights, (ii) the obligation to absorb the expected losses of the entity, or (iii) the right to receive the expected residual returns of the entity; or (c) the equity investors have voting rights that are not proportional to their economic interests, and substantially all of the entity's activities either involve, or are conducted on behalf of, an investor that has disproportionately few voting rights. The Company performs this analysis on an ongoing basis and consolidates any VIEs for which the Company is determined to be the primary beneficiary, as determined by the Company's power to direct the VIE's activities and the obligation to absorb its losses or the right to receive its benefits, which are potentially significant to the VIE. Refer to Note 6 for more information about the Company's VIE relationships.
Use of Estimates	Use of Estimates The preparation of the consolidated financial statements and related disclosures in conformity with GAAP requires management to make estimates and assumptions that affect the amounts reported in the consolidated financial statements and accompanying notes. Estimates are used for, but not limited to, revenue, goodwill and asset impairments, self-insurance reserves, performance-based compensation, the allowance for doubtful accounts, depreciation and amortization, income taxes and other contingencies. Although these estimates are based on management's best knowledge of current events and actions that the Company may undertake in the future, actual results may differ from the original estimates.
Revenue Recognition	Revenue Recognition Resident Fees Resident fee revenue is recorded when services are rendered and consists of fees for basic housing and certain support services and fees associated with additional services such as assisted living care, skilled nursing care, ancillary services and personalized health services. Residency agreements are generally for a term of 30 days to one year , with resident fees billed monthly in advance. Revenue for certain skilled nursing services and ancillary services is recognized as services are provided, and such fees are billed monthly in arrears. Certain of the Company's communities have residency agreements which require the resident to pay an upfront entrance fee prior to moving into the community. The non-refundable portion of the entrance fee is recorded as deferred revenue and amortized over the estimated stay of the resident based on an actuarial valuation. The refundable portion of a resident's entrance fee is generally refundable within a certain number of months or days following contract termination or upon the resale of the unit. The refundable portion of the fee is not amortized and is included in refundable entrance fees. All refundable amounts due to residents at any time in the future are classified as current liabilities. Management Fees The Company manages certain communities under contracts which provide periodic management fee payments to the Company. Management fees are generally determined by an agreed upon percentage of gross revenues (as defined) and are recorded monthly. Certain management contracts also provide for an annual incentive fee to be paid to the Company upon achievement of certain metrics identified in the contract. Incentive fee revenue is recorded at the conclusion of the contract year at the amount due pursuant to the contractual arrangements. Reimbursed Costs Incurred on Behalf of Managed Communities The Company manages certain communities under contracts which provide periodic management fee payments to the Company plus reimbursements of certain operating expenses. Where the Company is the primary obligor with respect to any such operating expenses, the Company recognizes revenue when the goods have been delivered or the service has been rendered and the Company is due reimbursement. Such revenue is included in "reimbursed costs incurred on behalf of managed communities" on the consolidated statements of operations. The related costs are included in "costs incurred on behalf of managed communities" on the consolidated statements of operations.
Purchase Accounting	Purchase Accounting In determining the allocation of the purchase price of companies and communities to net tangible and identified intangible assets acquired and liabilities assumed, the Company makes estimates of fair value using information obtained as a result of pre-acquisition due diligence, marketing, leasing activities and/or independent appraisals. The Company assigns the purchase prices for companies or communities to assets acquired and liabilities assumed based on their determined fair values in accordance with the provisions of ASC 805, Business Combinations ("ASC 805"). The determination of fair value involves the use of significant judgment and estimation. Working capital assets acquired and working capital liabilities assumed are valued on a carryover/cost basis which approximates fair value. Property, plant and equipment are valued utilizing either a discounted cash flow projection of future revenue and costs, and capitalization and discount rates, using current market conditions or a direct capitalization method. The Company allocates the fair values of buildings acquired on an as-if-vacant basis and depreciates the building values over the estimated remaining lives of the buildings, not to exceed 40 years. The Company determines the allocated values of other fixed assets, such as site improvements and furniture, fixtures and equipment, based upon the replacement cost and depreciates such values over the assets' estimated remaining useful lives as determined at the applicable acquisition date. The Company determines the value of land either by considering the sales prices of similar properties in recent transactions or based on internal analysis of recently acquired and existing comparable properties within its portfolio. In connection with a business combination, the Company may assume rights and obligations under certain lease agreements pursuant to which the Company becomes the lessee of a given property. The Company assumes the lease classification previously determined by the prior lessee absent a modification in the assumed lease agreement. The Company assesses assumed operating leases, including ground leases, to determine whether the lease terms are favorable or unfavorable to the Company given current market conditions on the acquisition date. To the extent the lease terms are favorable or unfavorable relative to market conditions on the acquisition date, the Company recognizes an intangible asset or liability at fair value. The Company amortizes any acquired lease-related intangibles to facility lease expense over the remaining life of the associated lease plus any assumed bargain renewal periods. The fair value of acquired lease-related intangibles associated with the relationship with the Company's residents, if any, reflects the estimated value of in-place leases as represented by the cost to obtain residents and an estimated absorption period to reflect the value of the rent and recovery costs foregone during a reasonable lease-up period as if the acquired space was vacant. The Company amortizes any acquired in-place lease intangibles to depreciation and amortization expense over the average remaining length of stay of the residents, which is evaluated on an acquisition by acquisition basis but is generally estimated at 12 months. The Company estimates the fair value of purchase option intangible assets by discounting the difference between the applicable property's acquisition date fair value and the stated or anticipated future option price. The Company estimates the fair value of trade names using a royalty rate methodology and amortizes that value over the estimated useful life of the trade name. Management contracts and other acquired contracts are valued at a multiple of management fees and operating income or are valued utilizing discounted cash flow projections that assume estimated future revenues and costs over the remaining contract term. The assets are then amortized over the estimated term of the agreement. The Company calculates the fair value of acquired long-term debt by discounting the remaining contractual cash flows of each instrument at the current market rate for those borrowings, which the Company approximates based on the rate at which the Company would expect to incur a replacement instrument on the date of acquisition, and recognizes any fair value adjustments related to long-term debt as effective yield adjustments over the remaining term of the instrument. Capital lease assets are valued by the Company as a right-to-use asset. Financing lease assets are valued as if the Company owns the assets and thus are recorded at fair value. Capital and financing lease obligations are valued based on the present value of the estimated lease payments applying a discount rate equal to the Company's estimated incremental borrowing rate at the date of acquisition. Additionally, the valuation of financing lease obligations reflects a residual value component. Pre-acquisition contingencies are valued when considered probable and reasonably estimable, and estimated legal fees are accrued for in accordance with the Company's existing policy. Self-insurance reserves including incurred but not reported liabilities are estimated by actuary analyses. A deferred tax asset or liability is recognized at statutory rates for the difference between the book and tax bases of the acquired assets and liabilities. The excess of the fair value of liabilities assumed and common stock issued and cash paid over the fair value of identifiable assets acquired is allocated to goodwill, which is not amortized by the Company.
Deferred Costs	Deferred Financing Costs Third-party fees and costs incurred to obtain long-term debt are recorded as a direct adjustment to the carrying value of debt and amortized on a straight-line basis, which approximates the effective yield method, over the term of the related debt. Unamortized deferred financing fees are written-off if the associated debt is retired before the maturity date. Upon the refinancing of mortgage debt or amendment of the line of credit, unamortized deferred financing fees and additional financing costs incurred are accounted for in accordance with ASC 470-50, Debt Modifications and Extinguishments .
Stock-Based Compensation	Stock-Based Compensation The Company follows ASC 718, Compensation – Stock Compensation (“ASC 718”) in accounting for its share-based payments. This guidance requires measurement of the cost of employee services received in exchange for stock compensation based on the grant-date fair value of the employee stock awards. This cost is recognized as compensation expense ratably over the employee’s requisite service period. Incremental compensation costs arising from subsequent modifications of awards after the grant date are recognized when incurred. Certain of the Company’s employee stock awards vest only upon the achievement of performance targets. ASC 718 requires recognition of compensation cost only when achievement of performance conditions is considered probable. Consequently, the Company’s determination of the amount of stock compensation expense requires judgment in estimating the probability of achievement of these performance targets. For all share-based awards with graded vesting other than awards with performance-based vesting conditions, the Company records compensation expense for the entire award on a straight-line basis (or, if applicable, on the accelerated method) over the requisite service period. For graded-vesting awards with performance-based vesting conditions, total compensation expense is recognized over the requisite service period for each separately vesting tranche of the award as if the award is, in substance, multiple awards once the performance target is deemed probable of achievement. Performance goals are evaluated quarterly. If such goals are not ultimately met or it is not probable the goals will be achieved, no compensation expense is recognized and any previously recognized compensation expense is reversed. On January 1, 2017, the Company adopted Accounting Standards Update ("ASU") 2016-09, Compensation – Stock Compensation: Improvements to Employee Share-Based Payment Accounting ("ASU 2016-09") and changed its policy from estimating forfeitures to recording forfeitures when they occur. The Company’s adoption of ASU 2016-09 did not have a material impact on its consolidated financial statements.
Income Taxes	Income Taxes Income taxes are accounted for under the asset and liability approach which requires recognition of deferred tax assets and liabilities for the differences between the financial reporting and tax basis of assets and liabilities. A valuation allowance reduces deferred tax assets when it is more likely than not that some portion or all of the deferred tax assets will not be realized.
Fair Value of Financial Instruments	Fair Value of Financial Instruments ASC 820, Fair Value Measurements and Disclosures establishes a three-level valuation hierarchy for disclosure of fair value measurements. The valuation hierarchy is based upon the transparency of inputs to the valuation of an asset or liability as of the measurement date. Categorization within the valuation hierarchy is based upon the lowest level of input that is significant to the fair value measurement. The three levels are defined as follows: Level 1 – Inputs to the valuation methodology are quoted prices (unadjusted) for identical assets or liabilities in active markets. Level 2 – Inputs to the valuation methodology include quoted prices for similar assets and liabilities in active markets, and inputs that are observable for the asset or liability, either directly or indirectly, for substantially the full term of the financial instrument. Level 3 – Inputs to the valuation methodology are unobservable and significant to the fair value measurement. Cash and cash equivalents, marketable securities, and cash and escrow deposits – restricted are reflected in the accompanying consolidated balance sheets at amounts considered by management to reasonably approximate fair value due to the short maturity.
Cash and Cash Equivalents	Cash and Cash Equivalents The Company defines cash and cash equivalents as cash and investments with maturities of 90 days or less when purchased.
Marketable Securities	Marketable Securities Investments in commercial paper and corporate bond instruments with original maturities of greater than three months are classified as marketable securities.
Cash and Escrow Deposits - Restricted	Cash and Escrow Deposits – Restricted Cash and escrow deposits – restricted consist principally of deposits required by certain lenders and lessors pursuant to the applicable agreement
Accounts Receivable	Accounts Receivable, net Accounts receivable are reported net of an allowance for doubtful accounts, to represent the Company's estimate of the amount that ultimately will be realized in cash. The allowance for doubtful accounts was $23.1 million and $27.0 million as of December 31, 2017 and 2016 , respectively. The adequacy of the Company's allowance for doubtful accounts is reviewed on an ongoing basis, using historical payment trends, write-off experience, analyses of receivable portfolios by payor source and aging of receivables, as well as a review of specific accounts, and adjustments are made to the allowance as necessary. Billings for services under third-party payor programs are recorded net of estimated retroactive adjustments, if any, under reimbursement programs. Retroactive adjustments are accrued on an estimated basis in the period the related services are rendered and adjusted in future periods or as final settlements are determined. Contractual or cost related adjustments from Medicare or Medicaid are accrued when assessed (without regard to when the assessment is paid or withheld). Subsequent adjustments to these accrued amounts are recorded in net revenues when known.
Assets Held for Sale	Assets Held for Sale The Company designates communities as held for sale when it is probable that the properties will be sold within one year. The Company records these assets on the consolidated balance sheet at the lesser of the carrying value and fair value less estimated selling costs. If the carrying value is greater than the fair value less the estimated selling costs, the Company records an impairment charge. The Company allocates a portion of the goodwill of a reporting unit to the disposal if the disposal constitutes a business. The Company determines the fair value of the communities based primarily on purchase and sale agreements from prospective purchasers (Level 2 input). The Company evaluates the fair value of the assets held for sale each period to determine if it has changed. The long-lived assets are not depreciated while classified as held for sale.
Property, Plant and Equipment and Leasehold Intangibles	Property, Plant and Equipment and Leasehold Intangibles Property, plant and equipment and leasehold intangibles, which include amounts recorded under capital and financing leases, are recorded at cost. Depreciation and amortization is computed using the straight-line method over the estimated useful lives of the assets, which are as follows: Asset Category Estimated Useful Life (in years) Buildings and improvements 40 Furniture and equipment 3 – 7 Resident lease intangibles 1 – 3 Expenditures for ordinary maintenance and repairs are expensed to operations as incurred. Renovations and improvements, which improve and/or extend the useful life of the asset, are capitalized and depreciated over their estimated useful life or if the renovations or improvements are made with respect to communities subject to an operating lease, over the shorter of the estimated useful life of the renovations or improvements, or the term of the operating lease. Assets under capital and financing leases and leasehold improvements are depreciated over the shorter of the estimated useful life of the assets or the term of the lease. Facility operating expense excludes depreciation and amortization directly attributable to the operation of the facility. Long-lived assets are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Recoverability of long-lived assets held for use are assessed by a comparison of the carrying amount of the asset to the estimated future undiscounted net cash flows expected to be generated by the asset, calculated utilizing the lowest level of identifiable cash flows. If estimated future undiscounted net cash flows are less than the carrying amount of the asset then the fair value of the asset is estimated. The impairment expense is determined by comparing the estimated fair value of the asset to its carrying value, with any amount in excess of fair value recognized as an expense in the current period. Undiscounted cash flow projections and estimates of fair value amounts are based on a number of assumptions such as revenue and expense growth rates, estimated holding periods and estimated capitalization rates (Level 3).
Investment in Unconsolidated Ventures	Investment in Unconsolidated Ventures In accordance with ASC 810, Consolidation, the general partner or managing member of a venture consolidates the venture unless the limited partners or other members have either (1) the substantive ability to dissolve the venture or otherwise remove the general partner or managing member without cause or (2) substantive participating rights in significant decisions of the venture, including authorizing operating and capital decisions of the venture, including budgets, in the ordinary course of business. The Company has reviewed all ventures where it is the general partner or managing member and has determined that in all cases the limited partners or other members have substantive participating rights such as those set forth above and, therefore, none of these ventures are consolidated. The initial carrying value of investments in unconsolidated ventures is based on the amount paid to purchase the investment interest or the carrying value of assets contributed to the unconsolidated ventures. The Company's reported share of earnings of an unconsolidated venture is adjusted for the impact, if any, of basis differences between its carrying value of the equity investment and its share of the venture's underlying assets. Distributions received from an investee are recognized as a reduction in the carrying amount of the investment. If distributions are received from an investee that would reduce the carrying amount of an equity method investment below zero, the Company evaluates the facts and circumstances of the dividends to determine the appropriate accounting for the excess distribution, including an evaluation of the source of the proceeds and implicit or explicit commitments to fund the investee. The excess distribution is either recorded as a gain on investment, or in instances where the source of proceeds is from financing activities or the Company has a significant commitment to fund the investee, the excess distribution would result in an equity method liability and the Company would continue to record its share of the investee's earnings and losses. When the Company does not have a significant requirement to contribute additional capital over and above the original capital commitment and the carrying value of the investment in unconsolidated venture is reduced to zero, the Company discontinues applying the equity method of accounting unless the venture has an expectation of an imminent return to profitability. If the venture subsequently reports net income, the equity method of accounting is resumed only after the Company's share of that net income equals the share of net losses not recognized during the period the equity method was suspended. The Company evaluates realization of its investment in ventures accounted for using the equity method if circumstances indicate that the Company's investment is other than temporarily impaired. A current fair value of an investment that is less than its carrying amount may indicate a loss in value of the investment. If the Company determines that an equity method investment is other than temporarily impaired, it is recorded at its fair value with an impairment charge recognized in asset impairment expense for the difference between its carrying amount and fair value.
Goodwill and Intangible Assets	Goodwill and Intangible Assets The Company follows ASC 350, Goodwill and Other Intangible Assets , and tests goodwill for impairment annually during the fourth quarter or whenever indicators of impairment arise. Factors the Company considers important in its analysis of whether an indicator of impairment exists include a significant decline in the Company's stock price or market capitalization for a sustained period since the last testing date, significant underperformance relative to historical or projected future operating results and significant negative industry or economic trends. The Company first assesses qualitative factors to determine whether it is necessary to perform a quantitative goodwill impairment test. The quantitative goodwill impairment test is based upon a comparison of the estimated fair value of the reporting unit to which the goodwill has been assigned with the reporting unit's carrying value. The Company is not required to calculate the fair value of a reporting unit unless the Company determines, based on a qualitative assessment, that it is more likely than not that its fair value of a reporting unit is less than its carrying amount. The fair values used in the quantitative goodwill impairment test are estimated based upon discounted future cash flow projections for the reporting unit. These cash flow projections are based upon a number of estimates and assumptions such as revenue and expense growth rates, capitalization rates and discount rates. If the quantitative goodwill impairment test results in a reporting unit's carrying amount exceeding its estimated fair value, an impairment charge will be recorded based on the difference in accordance with ASU 2017-04, Intangibles - Goodwill and Other , with the impairment charge limited to the amount of goodwill allocated to the reporting unit. Acquired intangible assets are initially valued at fair market value using generally accepted valuation methods appropriate for the type of intangible asset. Intangible assets with definite lives are amortized over their estimated useful lives and all intangible assets are reviewed for impairment if indicators of impairment arise. The evaluation of impairment for definite-lived intangibles is based upon a comparison of the carrying amount of the asset to the estimated future undiscounted net cash flows expected to be generated by the asset. If estimated future undiscounted net cash flows are less than the carrying amount of the asset, then the fair value of the asset is estimated. The impairment expense is determined by comparing the estimated fair value of the intangible asset to its carrying value, with any shortfall from fair value recognized as an expense in the current period. Indefinite-lived intangible assets are not amortized but are tested for impairment annually during the fourth quarter or more frequently as required. The impairment test consists of a comparison of the estimated fair value of the indefinite-lived intangible asset with its carrying value. If the carrying amount exceeds its fair value, an impairment loss is recognized for that difference. Amortization of the Company's definite-lived intangible assets is computed using the straight-line method over the estimated useful lives of the assets, which are as follows: Asset Category Estimated Useful Life (in years) Trade names 2 – 5 Other 3 – 9
Convertible Debt Instruments	Convertible Debt Instruments Convertible debt instruments are accounted for under ASC 470-20, Debt – Debt with Conversion and Other Options . This guidance requires the issuer of certain convertible debt instruments that may be settled in cash (or other assets) on conversion, including partial cash settlement, to separately account for the liability (debt) and equity (conversion option) components of the instruments in a manner that reflects the issuer's estimated non-convertible debt borrowing rate.
Self-Insurance Liability Accruals	Self-Insurance Liability Accruals The Company is subject to various legal proceedings and claims that arise in the ordinary course of its business. Although the Company maintains general liability and professional liability insurance policies for its owned, leased and managed communities under a master insurance program, the Company's current policies provide for deductibles for each and every claim. As a result, the Company is, in effect, self-insured for claims that are less than the deductible amounts. In addition, the Company maintains a high deductible workers compensation program and a self-insured employee medical program. The Company reviews the adequacy of its accruals related to these liabilities on an ongoing basis, using historical claims, actuarial valuations, third-party administrator estimates, consultants, advice from legal counsel and industry data, and adjusts accruals periodically. Estimated costs related to these self-insurance programs are accrued based on known claims and projected claims incurred but not yet reported. Subsequent changes in actual experience are monitored, and estimates are updated as information becomes available. During the years ended December 31, 2017 and 2016 , the Company reduced its estimate for the amount of expected losses for general liability and professional liability and workers compensation claims, based on recent historical claims experience.
Lease Accounting	Lease Accounting The Company, as lessee, makes a determination with respect to each of its community leases as to whether each should be accounted for as an operating lease or capital lease. The classification criteria is based on estimates regarding the fair value of the leased community, minimum lease payments, effective cost of funds, the economic life of the community and certain other terms in the lease agreements. In a business combination, the Company assumes the lease classification previously determined by the prior lessee absent a modification, as determined by ASC 840, Leases ("ASC 840"), in the assumed lease agreement. Payments made under operating leases are accounted for in the Company's consolidated statements of operations as lease expense for actual rent paid plus or minus a straight-line adjustment for estimated minimum lease escalators and amortization of deferred gains in situations where sale-leaseback transactions have occurred. For capital and financing lease obligation arrangements, a liability is established on the Company's consolidated balance sheet representing the present value of the future minimum lease payments and a residual value for financing leases and a corresponding long-term asset is recorded in property, plant and equipment and leasehold intangibles in the consolidated balance sheet. For capital lease assets, the asset is depreciated over the remaining lease term unless there is a bargain purchase option in which case the asset is depreciated over the useful life. For financing lease assets, the asset is depreciated over the useful life of the asset. Leasehold improvements purchased during the term of the lease are amortized over the shorter of their economic life or the lease term. All of the Company's leases contain fixed or formula-based rent escalators. To the extent that the escalator increases are tied to a fixed index or rate, lease payments are accounted for on a straight-line basis over the life of the lease. In addition, all rent-free or rent holiday periods are recognized in lease expense on a straight-line basis over the lease term, including the rent holiday period. Sale-leaseback accounting is applied to transactions in which an owned community is sold and leased back from the buyer if certain continuing involvement criteria are met. Under sale-leaseback accounting, the Company removes the community and related liabilities from the consolidated balance sheet. Gain on the sale is deferred and recognized as a reduction of facility lease expense for operating leases and a reduction of interest expense for capital leases. In cases of sale‑leaseback transactions in which the Company has continuing involvement, other than normal leasing activities, the Company does not record the sale until such involvement terminates. For leases in which the Company is involved with the construction of a building, the Company accounts for the leases during the construction period under the provisions of ASC 840. If the Company concludes that it has substantively all of the risks of ownership during construction of a leased property and therefore is deemed the owner of the project for accounting purposes, it records an asset and related financing obligation for the amount of total project costs related to construction in progress. Once construction is complete, the Company considers the requirements under ASC Subtopic 840-40. If the arrangement qualifies for sale-leaseback accounting, the Company removes the assets and related liabilities from the consolidated balance sheet. If the arrangement does not qualify for sale-leaseback accounting, the Company continues to amortize the financing obligation and depreciate the assets over the lease term.
Treasury Stock	Treasury Stock The Company accounts for treasury stock under the cost method and includes treasury stock as a component of stockholders' equity.
New Accounting Pronouncements	New Accounting Pronouncements In January 2017, the FASB issued ASU 2017-04, Intangibles – Goodwill and Other: Simplifying the Test for Goodwill Impairment ("ASU 2017-04"). ASU 2017-04 removes Step 2 from the goodwill impairment test. Under ASU 2017-04, if a reporting unit's carrying amount exceeds its fair value, an impairment charge will be recorded based on the difference, with the impairment charge limited to the amount of goodwill allocated to the reporting unit. The Company adopted ASU 2017-04 on a prospective basis on January 1, 2017. The Company applied the adoption of ASU 2017-04 to its goodwill analysis performed during the year ended December 31, 2017. In January 2017, the FASB issued ASU 2017-01, Business Combinations: Clarifying the Definition of a Business ("ASU 2017-01"). ASU 2017-01 clarifies the definition of a business to assist companies in determining whether transactions should be accounted for as an asset acquisition or a business combination. Under ASU 2017-01, if substantially all of the fair value of the assets acquired is concentrated in a single identifiable asset or a group of similar identifiable assets, the set is not a business and the transaction is accounted for as an asset acquisition. Transaction costs associated with asset acquisitions are capitalized while those associated with business combinations are expensed as incurred. The amendments are effective on a prospective basis for the Company's fiscal year beginning January 1, 2018. Upon adoption, the changes to the definition of a business may result in future acquisitions of real estate, communities or senior housing operating companies being accounted for as asset acquisitions with acquisition costs capitalized or a component of carrying value. In November 2016, the FASB issued ASU 2016-18, Statement of Cash Flows: Restricted Cash, a consensus of the FASB Emerging Issues Task Force ("ASU 2016-18"). ASU 2016-18 intends to address the diversity in practice that exists in the classification and presentation of changes in restricted cash on the statement of cash flows. The amendments require that a statement of cash flows explain the change during the period in the total of cash, cash equivalents, and amounts generally described as restricted cash or restricted cash equivalents. The changes required by ASU 2016-18 must be applied retrospectively to all periods presented. ASU 2016-18 is effective for the Company on January 1, 2018. The Company has determined that the inclusion of the change in cash and escrow deposits restricted within the retrospective presentation of the statements of cash flows will result in a $1.0 million increase to the amount of net cash used in investing activities for the year ended December 31, 2017 and a $5.0 million decrease to the amount of net cash provided by investing activities for the year ended December 31, 2016. In August 2016, the FASB issued ASU 2016-15, Statement of Cash Flows – Classification of Certain Cash Receipts and Cash Payments ("ASU 2016-15"). ASU 2016-15 clarifies how cash receipts and cash payments in certain transactions are presented in the statement of cash flows. Among other clarifications on the classification of certain transactions within the statement of cash flows, the amendments in ASU 2016-15 provide that debt prepayment and extinguishment costs will be classified within financing activities within the statement of cash flows. ASU 2016-15 is effective for the Company on January 1, 2018. Upon adoption, the changes in classification within the statement of cash flows must be applied retrospectively to all periods presented. The Company has identified $11.7 million and $7.9 million of cash paid for debt modification and extinguishment costs for the years ended December 31, 2017 and 2016, respectively. The Company has determined that the retrospective application will result in an $11.7 million increase to the amount of net cash provided by operating activities and an $11.7 million decrease to the amount of net cash provided by financing activities for the year ended December 31, 2017 and a $7.9 million increase to the amount of net cash provided by operating activities and a $7.9 million increase to the amount of net cash used in financing activities for the year ended December 31, 2016. In June 2016, the FASB issued ASU 2016-13, Financial Instruments – Credit Losses: Measurement of Credit Losses on Financial Instruments ("ASU 2016-13"). ASU 2016-13 replaces the current incurred loss impairment methodology for credit losses with a methodology that reflects expected credit losses and requires consideration of a broader range of reasonable and supportable information to inform credit loss estimates. ASU 2016-13 is effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2019, with early adoption permitted for fiscal years beginning after December 15, 2018. The Company is currently evaluating the impact the adoption of ASU 2016-13 will have on its consolidated financial statements and disclosures. In March 2016, the FASB issued ASU 2016-09, which is intended to simplify the accounting for share-based payment transactions, including the accounting for income taxes and forfeitures, as well as the classification of awards and classification on the statement of cash flows. The Company adopted ASU 2016-09 on January 1, 2017 and changed its accounting policy from estimating forfeitures to recording forfeitures when they occur. The Company’s adoption of ASU 2016-09 did not have a material impact on its consolidated financial statements. There was no income tax impact on the Company’s consolidated statement of operations for the year ended December 31, 2017 from the adoption of ASU 2016-09 as the Company is in a net operating loss position and any excess tax benefits require a full valuation allowance. See Note 16 for more information about the Company's deferred income taxes. The changes have been applied using the modified retrospective approach in accordance with ASU 2016-09 and prior periods have not been restated. In February 2016, the FASB issued ASU 2016-02, Leases ("ASU 2016-02"). ASU 2016-02 amends the existing accounting principles for the recognition, measurement, presentation and disclosure of leases for both lessees and lessors. ASU 2016-02 requires a lessee to recognize a right-of-use asset and a lease liability on the balance sheet for most leases. Additionally, ASU 2016-02 makes targeted changes to lessor accounting. ASU 2016-02 is effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2018, and early adoption is permitted. For the year ended December 31, 2017, the Company made cash lease payments of $365.1 million for long-term community leases accounted for as operating leases under ASC 840. The Company anticipates that the adoption of ASU 2016-02 will result in the recognition of material lease liabilities and right-of use assets on the consolidated balance sheet for these community operating leases. The Company continues to evaluate the impact that the adoption of ASU 2016-02 will have on its consolidated financial statements and disclosures. In May 2014, the FASB issued ASU 2014-09, Revenue from Contracts with Customers ("ASU 2014-09"). ASU 2014-09 affects any entity that either enters into contracts with customers to transfer goods or services or enters into contracts for the transfer of nonfinancial assets. The five step model defined by ASU 2014-09 requires the Company to (i) identify the contracts with the customer, (ii) identify the performance obligations in the contract, (iii) determine the transaction price, (iv) allocate the transaction price to the performance obligations in the contract and (v) recognize revenue when each performance obligation is satisfied. Revenue is recognized when promised goods or services are transferred to the customer in an amount that reflects the consideration expected in exchange for those goods or services. Additionally, ASU 2014-09 requires enhanced disclosure of revenue arrangements. ASU 2014-09 may be applied retrospectively to each prior period (full retrospective) or retrospectively with the cumulative effect recognized as of the date of initial application (modified retrospective). ASU 2014-09, as amended, is effective for the Company's fiscal year beginning January 1, 2018, and the Company will adopt the new standard under the modified retrospective approach. Under the modified retrospective approach, the guidance is applied to the most current period presented, recognizing the cumulative effect of the adoption change as an adjustment to beginning retained earnings. The Company has determined that the adoption of ASU 2014-09 will not result in an adjustment to beginning retained earnings for the Company and will not result in a significant change to the amount and timing of the recognition of resident fee revenue. The Company has determined that there will not be any significant change to the annual amount of revenue recognized for management fees under the Company’s management agreements, however, the Company will recognize an estimated amount of incentive fee revenue earlier during the annual contract period. The Company has determined that there will be a change to the amounts presented for revenue recognized for reimbursed costs incurred on behalf of managed communities and reimbursed costs incurred on behalf of managed communities with no net impact to the amount of income from operations. Additionally, real estate sales are within the scope of ASU 2014-09, as amended by ASU 2017-05, Other Income – Gains and Losses from the Derecognition of Nonfinancial Assets ("ASU 2017-05"). ASU 2017-05 clarifies the scope of subtopic 610-20, Other Income - Gains and Losses from Derecognition of Nonfinancial Assets, and adds guidance for partial sales of nonfinancial assets. Under ASU 2014-09 and ASU 2017-05, the income recognition for real estate sales is largely based on the transfer of control versus continuing involvement under the current guidance. As a result, more transactions may qualify as sales of real estate and gains or losses may be recognized sooner. Upon adoption, the Company will apply the five step revenue model to all future sales of real estate.
Reclassifications	Reclassifications Certain prior period amounts have been reclassified to conform to the current financial statement presentation, with no effect on the Company's consolidated financial position or results of operations.

Summary of Significant Accoun31

Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2017
Accounting Policies [Abstract]
Cash and escrow deposits - restricted	Cash and escrow deposits – restricted consist principally of deposits required by certain lenders and lessors pursuant to the applicable agreement and consist of the following: December 31, (in thousands) 2017 2016 Current: Real estate tax and property insurance escrows $ 21,603 $ 19,671 Replacement reserve escrows 10,960 6,970 Resident deposits 678 764 Other 3,948 5,459 Subtotal 37,189 32,864 Long term: Insurance deposits 12,364 12,941 CCRC escrows 8,526 13,301 Debt service reserve 1,820 1,819 Subtotal 22,710 28,061 Total $ 59,899 $ 60,925
Property, plant and equipment, useful lives	Depreciation and amortization is computed using the straight-line method over the estimated useful lives of the assets, which are as follows: Asset Category Estimated Useful Life (in years) Buildings and improvements 40 Furniture and equipment 3 – 7 Resident lease intangibles 1 – 3 As of December 31, 2017 and 2016 , net property, plant and equipment and leasehold intangibles, which include assets under capital and financing leases, consisted of the following: As of December 31, (in thousands) 2017 2016 Land $ 449,295 $ 455,307 Buildings and improvements 4,923,621 5,053,204 Leasehold improvements 124,850 126,325 Furniture and equipment 1,006,889 974,516 Resident and leasehold operating intangibles 594,748 705,000 Construction in progress 74,678 69,803 Assets under capital and financing leases 1,742,384 2,879,996 8,916,465 10,264,151 Accumulated depreciation and amortization (3,064,320 ) (2,884,846 ) Property, plant and equipment and leasehold intangibles, net $ 5,852,145 $ 7,379,305
Definite lived intangible assets, useful lives	Amortization of the Company's definite-lived intangible assets is computed using the straight-line method over the estimated useful lives of the assets, which are as follows: Asset Category Estimated Useful Life (in years) Trade names 2 – 5 Other 3 – 9 The following is a summary of other intangible assets. December 31, 2017 December 31, 2016 (in thousands) Gross Accumulated Net Gross Accumulated Net Community purchase options $ 9,533 $ — $ 9,533 $ 4,738 $ — $ 4,738 Health care licenses 50,927 — 50,927 65,126 — 65,126 Trade names 27,800 (23,714 ) 4,086 27,800 (21,135 ) 6,665 Management contracts 11,360 (7,929 ) 3,431 13,531 (7,053 ) 6,478 Total $ 99,620 $ (31,643 ) $ 67,977 $ 111,195 $ (28,188 ) $ 83,007

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	12 Months Ended
	Dec. 31, 2017
Fair Value Disclosures [Abstract]
Schedule of Derivative Assets at Fair Value	The following table summarizes the Company's interest rate cap instruments as of December 31, 2017 : (in thousands) Current notional balance $ 813,434 Weighted average fixed cap rate 4.67 % Earliest maturity date 2018 Latest maturity date 2022 Estimated asset fair value (included in other assets, net at December 31, 2017) $ 38 Estimated asset fair value (included in other assets, net at December 31, 2016) $ 127
Fair Value Measurements, Nonrecurring	The following is a summary of the goodwill and asset impairment expense. For the Years Ended December 31, (in millions) 2017 2016 2015 Goodwill (Note 8) $ 205.0 $ — $ — Property, plant and equipment and leasehold intangibles, net (Note 7) 164.4 166.2 23.4 Investment in unconsolidated ventures (Note 6) 25.8 36.8 — Other intangible assets, net (Note 8) 14.6 29.7 0.9 Assets held for sale (Note 4) — 15.8 33.6 Goodwill and asset impairment $ 409.8 $ 248.5 $ 57.9

Variable Interest Entities an33

Variable Interest Entities and Investment in Unconsolidated Ventures (Tables)	12 Months Ended
	Dec. 31, 2017
Equity Method Investments and Joint Ventures [Abstract]
Schedule of VIEs	The carrying value and classification of the related assets, liabilities and maximum exposure to loss as a result of the Company's involvement with these VIEs are summarized below as of December 31, 2017 (in millions): VIE Type Asset Type Maximum Exposure Carrying Amount CCRC Venture opco Investment in unconsolidated ventures $ 29.6 $ 29.6 RIDEA Ventures Investment in unconsolidated ventures $ 41.3 $ 41.3 Blackstone Venture Investment in unconsolidated ventures $ 37.1 $ 37.1
Schedule of Equity Method Investments	Combined summarized financial information of the unconsolidated ventures accounted for under the equity method. (in millions) For the Years Ended December 31, Statement of Operations Information 2017 2016 2015 Resident fee revenue $ 1,354 $ 1,133 $ 964 Facility operating expenses (946 ) (779 ) (679 ) Net income (loss) $ (81 ) $ (4 ) $ (18 ) (in millions) As of December 31, Balance Sheet Information 2017 2016 Current assets $ 164 $ 128 Noncurrent assets 4,050 3,932 Current liabilities 672 1,153 Noncurrent liabilities $ 2,813 $ 2,215 The Company owns interests in the following ventures that are accounted for under the equity method as of December 31, 2017 : Venture Ownership Percentage CCRC Venture 51% BKD-HCN Venture opco and propco 20% Blackstone Venture 15% HCP 49 Venture 10% S-H Twenty-One Venture opco and propco 10%

Goodwill and Other Intangible34

Goodwill and Other Intangible Assets, Net (Tables)	12 Months Ended
	Dec. 31, 2017
Goodwill and Intangible Assets Disclosure [Abstract]
Summary of changes in the carrying amount of goodwill	The following is a summary of the carrying amount of goodwill presented on an operating segment basis. December 31, 2017 (in thousands) Gross Dispositions and Other Accumulated Impairment Net Retirement Centers $ 28,141 $ (820 ) $ — $ 27,321 Assisted Living 605,469 (48,817 ) (205,000 ) 351,652 Brookdale Ancillary Services 126,810 — — 126,810 Total $ 760,420 $ (49,637 ) $ (205,000 ) $ 505,783 December 31, 2016 (in thousands) Gross Dispositions and Other Accumulated Impairment Net Retirement Centers $ 28,141 $ (820 ) $ — $ 27,321 Assisted Living 600,162 (48,817 ) — 551,345 Brookdale Ancillary Services 126,810 — — 126,810 Total $ 755,113 $ (49,637 ) $ — $ 705,476
Schedule of Finite-Lived Intangible Assets	Amortization of the Company's definite-lived intangible assets is computed using the straight-line method over the estimated useful lives of the assets, which are as follows: Asset Category Estimated Useful Life (in years) Trade names 2 – 5 Other 3 – 9 The following is a summary of other intangible assets. December 31, 2017 December 31, 2016 (in thousands) Gross Accumulated Net Gross Accumulated Net Community purchase options $ 9,533 $ — $ 9,533 $ 4,738 $ — $ 4,738 Health care licenses 50,927 — 50,927 65,126 — 65,126 Trade names 27,800 (23,714 ) 4,086 27,800 (21,135 ) 6,665 Management contracts 11,360 (7,929 ) 3,431 13,531 (7,053 ) 6,478 Total $ 99,620 $ (31,643 ) $ 67,977 $ 111,195 $ (28,188 ) $ 83,007
Schedule of Indefinite-lived Intangible Assets	The following is a summary of other intangible assets. December 31, 2017 December 31, 2016 (in thousands) Gross Accumulated Net Gross Accumulated Net Community purchase options $ 9,533 $ — $ 9,533 $ 4,738 $ — $ 4,738 Health care licenses 50,927 — 50,927 65,126 — 65,126 Trade names 27,800 (23,714 ) 4,086 27,800 (21,135 ) 6,665 Management contracts 11,360 (7,929 ) 3,431 13,531 (7,053 ) 6,478 Total $ 99,620 $ (31,643 ) $ 67,977 $ 111,195 $ (28,188 ) $ 83,007
Finite-Lived Intangible Assets, Future Amortization Expense	Future amortization expense for intangible assets with definite lives is estimated to be as follows (in thousands): Year Ending December 31, Future 2018 $ 3,180 2019 2,101 2020 596 2021 596 2022 596 Thereafter 448 Total $ 7,517

Property, Plant and Equipment35

Property, Plant and Equipment and Leasehold Intangibles, Net (Tables)	12 Months Ended
	Dec. 31, 2017
Property, Plant and Equipment [Abstract]
Property, plant and equipment	Depreciation and amortization is computed using the straight-line method over the estimated useful lives of the assets, which are as follows: Asset Category Estimated Useful Life (in years) Buildings and improvements 40 Furniture and equipment 3 – 7 Resident lease intangibles 1 – 3 As of December 31, 2017 and 2016 , net property, plant and equipment and leasehold intangibles, which include assets under capital and financing leases, consisted of the following: As of December 31, (in thousands) 2017 2016 Land $ 449,295 $ 455,307 Buildings and improvements 4,923,621 5,053,204 Leasehold improvements 124,850 126,325 Furniture and equipment 1,006,889 974,516 Resident and leasehold operating intangibles 594,748 705,000 Construction in progress 74,678 69,803 Assets under capital and financing leases 1,742,384 2,879,996 8,916,465 10,264,151 Accumulated depreciation and amortization (3,064,320 ) (2,884,846 ) Property, plant and equipment and leasehold intangibles, net $ 5,852,145 $ 7,379,305
Resident and Leasehold Operating Intangibles, Future Amortization Expense	Future amortization expense for resident and leasehold operating intangibles is estimated to be as follows (in thousands): Year Ending December 31, Future Amortization 2018 $ 5,938 2019 5,197 2020 4,144 2021 2,748 2022 1,758 Thereafter 8,200 Total $ 27,985

Accrued Expenses (Tables)

Accrued Expenses (Tables)	12 Months Ended
	Dec. 31, 2017
Accounts Payable and Accrued Liabilities, Current [Abstract]
Accrued Expenses	Accrued expenses consist of the following: As of December 31, (in thousands) 2017 2016 Salaries and wages $ 91,784 $ 102,025 Insurance reserves 63,309 71,123 Vacation 40,281 42,411 Real estate taxes 30,743 34,002 Interest 13,745 12,948 Lease payable 11,942 11,211 Accrued utilities 10,807 10,582 Taxes payable 2,636 2,818 Other 64,719 40,917 Total $ 329,966 $ 328,037

Debt (Tables)

Debt (Tables)	12 Months Ended
	Dec. 31, 2017
Debt Disclosure [Abstract]
Schedule of debt	Long-term debt and capital and financing lease obligations consist of the following: December 31, (in thousands) 2017 2016 Mortgage notes payable due 2018 through 2047; weighted average interest rate of 4.59% in 2017, less debt discount and deferred financing costs of $16.6 million and $4.5 million in 2017 and 2016, respectively (weighted average interest rate of 4.50% in 2016) $ 3,497,762 $ 3,184,229 Capital and financing lease obligations payable through 2032; weighted average interest rate of 6.75% in 2017 (weighted average interest rate of 8.08% in 2016) 1,271,554 2,485,520 Convertible notes payable in aggregate principal amount of $316.3 million, less debt discount and deferred financing costs of $6.4 million and $20.9 million in 2017 and 2016, respectively, interest at 2.75% per annum, due June 15, 2018 309,853 295,397 Construction financing (weighted average interest rate of 8.00% in 2016) — 3,644 Other notes payable, weighted average interest rate of 5.98% in 2017 (weighted average interest rate of 5.33% in 2016) and maturity dates ranging from 2020 to 2021 63,122 76,377 Total long-term debt and capital and financing lease obligations 5,142,291 6,045,167 Less current portion 602,501 215,255 Total long-term debt and capital and financing lease obligations, less current portion $ 4,539,790 $ 5,829,912
Annual aggregate scheduled maturities of long-term debt obligations outstanding	The annual aggregate scheduled maturities of long-term debt and capital and financing lease obligations outstanding as of December 31, 2017 are as follows (in thousands): Year Ending December 31, Long-term Capital and Total 2018 $ 501,622 $ 576,388 $ 1,078,010 2019 328,515 137,047 465,562 2020 488,311 78,288 566,599 2021 338,632 61,841 400,473 2022 343,859 62,590 406,449 Thereafter 1,892,752 1,059,106 2,951,858 Total obligations 3,893,691 1,975,260 5,868,951 Less amount representing debt discount and deferred financing costs, net (22,954 ) — (22,954 ) Less amount representing interest (weighted average interest rate of 6.75%) — (703,706 ) (703,706 ) Total $ 3,870,737 $ 1,271,554 $ 5,142,291
Interest expense associated with the convertible notes	The interest expense associated with the Notes (excluding amortization of the associated deferred financing costs) was as follows: For the Years Ended December 31, (in thousands) 2017 2016 2015 Coupon interest $ 8,697 $ 8,697 $ 8,697 Amortization of discount 13,586 12,625 11,732 Interest expense related to convertible notes $ 22,283 $ 21,322 $ 20,429

Commitments and Contingencies (

Commitments and Contingencies (Tables)	12 Months Ended
	Dec. 31, 2017
Commitments and Contingencies Disclosure [Abstract]
Summary of facility operating leases	A summary of facility lease expense and the impact of straight-line adjustment and amortization of (above) below market rents and deferred gains are as follows: For the Years Ended December 31, (in thousands) 2017 2016 2015 Cash basis payment - operating leases $ 365,077 $ 384,104 $ 372,148 Straight-line lease (income) expense (14,313 ) 767 6,956 Amortization of (above) below market lease, net (6,677 ) (6,864 ) (7,158 ) Amortization of deferred gain (4,366 ) (4,372 ) (4,372 ) Facility lease expense $ 339,721 $ 373,635 $ 367,574
Future minimum operating lease payments	The aggregate amounts of future minimum operating lease payments, including community and office leases, as of December 31, 2017 are as follows (in thousands): Year Ending December 31, Operating 2018 $ 369,169 2019 348,038 2020 307,795 2021 266,296 2022 247,099 Thereafter 1,039,804 Total $ 2,578,201

Stock-Based Compensation (Table

Stock-Based Compensation (Tables)	12 Months Ended
	Dec. 31, 2017
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Restricted stock awards	The following table sets forth information about the Company's restricted stock awards (excluding restricted stock units): (share amounts in thousands, except for value per share) Number of Shares Weighted Outstanding on January 1, 2015 3,552 $ 25.70 Granted 1,698 32.75 Vested (1,275 ) 23.55 Cancelled/forfeited (521 ) 18.68 Outstanding on December 31, 2015 3,454 28.80 Granted 3,141 14.56 Vested (1,242 ) 26.79 Cancelled/forfeited (745 ) 24.75 Outstanding on December 31, 2016 4,608 20.29 Granted 2,569 14.65 Vested (1,276 ) 22.20 Cancelled/forfeited (1,131 ) 18.95 Outstanding on December 31, 2017 4,770 $ 17.13
Current year grants of restricted shares and restricted stock units	During 2017 , grants of restricted shares under the Company's 2014 Omnibus Incentive Plan were as follows: (share amounts in thousands, except for value per share) Shares Granted Value Per Share Total Value Three months ended March 31, 2017 2,392 $ 14.84 $ 35,497 Three months ended June 30, 2017 71 $ 13.11 $ 937 Three months ended September 30, 2017 67 $ 13.19 $ 889 Three months ended December 31, 2017 39 $ 9.84 $ 377

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2017
Income Tax Disclosure [Abstract]
Income tax expense (benefit)	The benefit (provision) for income taxes is comprised of the following: For the Years Ended December 31, (in thousands) 2017 2016 2015 Federal: Current $ 2,200 $ (12 ) $ 49 Deferred 15,310 (3,248 ) 95,259 Total Federal 17,510 (3,260 ) 95,308 State: Current (995 ) (2,118 ) (3,099 ) Deferred (included in Federal above) — — — Total State (995 ) (2,118 ) (3,099 ) Total $ 16,515 $ (5,378 ) $ 92,209
Reconciliation of the benefit for income taxes to the amount computed at the U.S. Federal statutory rate	A reconciliation of the benefit (provision) for income taxes to the amount computed at the U.S. Federal statutory rate of 35% is as follows: For the Years Ended December 31, (in thousands) 2017 2016 2015 Tax benefit at U.S. statutory rate $ 205,777 $ 139,657 $ 192,390 Impact of the Tax Act 114,716 — — State taxes, net of federal income tax 24,891 11,788 18,323 Tax credits 1,908 6,163 3,937 Valuation allowance (246,037 ) (142,862 ) (111,797 ) Goodwill impairment (78,515 ) (10,789 ) (7,856 ) Stock compensation (4,093 ) (5,716 ) — Other, net (851 ) (1,831 ) (1,626 ) Meals and entertainment (726 ) (868 ) (1,090 ) Return to provision (555 ) (920 ) (72 ) Total $ 16,515 $ (5,378 ) $ 92,209
Components of deferred tax assets and liabilities	Significant components of the Company's deferred tax assets and liabilities are as follows: As of December 31, (in thousands) 2017 2016 Deferred income tax assets: Capital and financing lease obligations $ 264,255 $ 862,038 Operating loss carryforwards 288,469 319,948 Accrued expenses 66,123 109,283 Deferred lease liability 52,869 93,358 Tax credits 49,556 49,550 Intangible assets 14,493 20,272 Deferred gain on sale leaseback 1,844 4,233 Prepaid revenue 1,825 2,626 Investment in unconsolidated ventures 2,861 — Other 660 — Total gross deferred income tax asset 742,955 1,461,308 Valuation allowance (336,087 ) (264,305 ) Net deferred income tax assets 406,868 1,197,003 Deferred income tax liabilities: Property, plant and equipment (477,512 ) (1,209,595 ) Investment in unconsolidated ventures — (66,678 ) Other — (1,376 ) Total gross deferred income tax liability (477,512 ) (1,277,649 ) Net deferred tax liability $ (70,644 ) $ (80,646 )
Schedule of impact from Tax Cuts and Jobs Act	A summary of the effect of the Tax Act is as follows: For the Year Ended (in thousands) December 31, 2017 Rate change - decrease in net deferred tax assets $ 108,070 Rate change - decrease in valuation allowance (172,235 ) Impact on net operating loss usage (50,551 ) Reduction of deferred tax asset - AMT credits 2,361 Total impact of the Tax Act on the Company's deferred taxes position (112,355 ) Realization of AMT credits (2,361 ) Net impact of the Tax Act on the Company's effect tax rate $ (114,716 )
Summary of valuation allowance	A summary of the change in the Company's valuation allowance is as follows: For the Year Ended (in thousands) December 31, 2017 Increase in valuation allowance before consideration of the Tax Act $ 246,037 Increase due to the adoption of ASU 2016-09 48,531 Total increase in valuation allowance 294,568 Tax Act rate change - decrease in valuation allowance (172,235 ) Impact on net operating loss usage (50,551 ) Total decrease in valuation allowance due to Tax Act (222,786 ) Total increase in valuation allowance $ 71,782
Reconciliation of the unrecognized tax benefits	A reconciliation of the unrecognized tax benefits is as follows: For the Years Ended December 31, (in thousands) 2017 2016 Balance at January 1, $ 29,160 $ 30,236 Additions for tax positions related to the current year 184 — Additions for tax positions related to prior years — 30 Reductions for the Impact of the Tax Act (10,859 ) — Reductions for tax positions related to prior years (24 ) (1,106 ) Balance at December 31, $ 18,461 $ 29,160

Supplemental Disclosure of Ca41

Supplemental Disclosure of Cash Flow Information (Tables)	12 Months Ended
	Dec. 31, 2017
Supplemental Cash Flow Information [Abstract]
Supplemental cash flow information	(in thousands) For the Years Ended December 31, Supplemental Disclosure of Cash Flow Information: 2017 2016 2015 Interest paid $ 294,758 $ 349,535 $ 360,960 Income taxes paid, net of refunds $ 1,038 $ 2,047 $ 2,952 Additions to property, plant and equipment and leasehold intangibles, net: Property, plant and equipment and leasehold intangibles, net $ 221,476 $ 300,113 $ 448,682 Accounts payable (7,589 ) 33,534 (37,631 ) Net cash paid $ 213,887 $ 333,647 $ 411,051 Acquisition of assets, net of related payables: Prepaid expenses and other assets $ — $ — $ (53,405 ) Property, plant and equipment and leasehold intangibles, net — 19,457 198,558 Other intangible assets, net 5,196 (7,300 ) (7,294 ) Long-term debt — — (101,558 ) Capital and financing lease obligations — — 155,230 Other liabilities — — (315 ) Net cash paid $ 5,196 $ 12,157 $ 191,216 Proceeds from sale of assets, net: Prepaid expenses and other assets $ (17,072 ) $ (4,543 ) $ 25,780 Assets held for sale (20,952 ) (289,452 ) — Property, plant and equipment and leasehold intangibles, net (155,723 ) — (82,953 ) Investments in unconsolidated ventures (52,548 ) — — Other liabilities (1,058 ) 3,281 (960 ) Long-term debt 8,547 — — Capital and financing lease obligations 157,963 — 8,907 Refundable entrance fees and deferred revenue 30,771 — — Gain on sale of assets, net (19,273 ) (7,218 ) — (Gain) loss on lease termination (1,162 ) — — Net cash received $ (70,507 ) $ (297,932 ) $ (49,226 ) Formation of the Blackstone Venture: Prepaid expenses and other assets $ (8,173 ) $ — $ — Property, plant and equipment and leasehold intangibles, net (768,897 ) — — Investments in unconsolidated ventures 66,816 — — Capital and financing lease obligations 879,959 — — Deferred liabilities 7,504 — — Other liabilities 1,998 — — Net cash paid $ 179,207 $ — $ — Supplemental Schedule of Non-cash Operating, Investing and Financing Activities: Assets designated as held for sale: Prepaid expenses and other assets $ 199 $ (3,195 ) $ — Assets held for sale (29,544 ) 278,675 110,620 Property, plant and equipment and leasehold intangibles, net 29,345 (262,711 ) (113,592 ) Goodwill — (28,568 ) (12,200 ) Asset impairment — 15,799 15,172 Net $ — $ — $ — Amendments to leases: Property, plant and equipment and leasehold intangibles, net $ (145,645 ) $ — $ 26,644 Other intangible assets, net — — (5,202 ) Capital and financing lease obligations 147,886 — (23,738 ) Deferred liabilities 7,447 — — Other liabilities (9,688 ) — 2,296 Net $ — $ — $ — Contribution to CCRC Venture: Property, plant and equipment and leasehold intangibles, net $ — $ — $ (25,717 ) Investment in unconsolidated ventures — — 7,422 Long-term debt — — 18,295 Net $ — $ — $ —

Segment Information (Tables)

Segment Information (Tables)	12 Months Ended
	Dec. 31, 2017
Segment Reporting [Abstract]
Schedule of segment reporting infomration	The following table sets forth selected segment financial and operating data: For the Years Ended December 31, (in thousands) 2017 2016 2015 Revenue: Retirement Centers (1) $ 654,196 $ 679,503 $ 657,940 Assisted Living (1) 2,210,688 2,419,459 2,445,457 CCRCs-Rental (1) 468,994 592,826 604,572 Brookdale Ancillary Services (1) 446,262 476,833 469,158 Management Services (2) 966,976 808,359 783,481 $ 4,747,116 $ 4,976,980 $ 4,960,608 Segment Operating Income (3) : Retirement Centers $ 271,417 $ 294,530 $ 285,257 Assisted Living 749,058 876,817 877,303 CCRCs-Rental 106,162 133,409 150,495 Brookdale Ancillary Services 51,348 64,463 75,210 Management Services 75,845 70,762 60,183 1,253,830 1,439,981 1,448,448 General and administrative (including non-cash stock-based compensation expense) 255,446 313,409 370,579 Transaction costs 22,573 3,990 8,252 Facility lease expense: Retirement Centers 117,131 120,272 114,738 Assisted Living 185,971 193,670 197,452 CCRCs-Rental 29,464 51,727 47,937 Brookdale Ancillary Services — — — Corporate and Management Services 7,155 7,966 7,447 Depreciation and amortization: Retirement Centers 95,226 94,049 104,063 Assisted Living 290,344 308,639 489,933 CCRCs-Rental 44,294 66,431 87,754 Brookdale Ancillary Services 3,723 4,075 7,451 Corporate and Management Services 48,490 47,208 43,964 Goodwill and asset impairment: Retirement Centers 2,968 31,384 209 Assisted Living 342,788 132,389 46,179 CCRCs-Rental 18,083 46,329 10,654 Brookdale Ancillary Services 14,599 1,596 899 Corporate and Management Services 31,344 36,817 — Loss on facility lease termination 14,276 11,113 76,143 Income (loss) from operations $ (270,045 ) $ (31,083 ) $ (165,206 ) Total interest expense: Retirement Centers $ 55,436 $ 56,827 $ 58,397 Assisted Living 207,861 249,449 250,116 CCRCs-Rental 27,665 39,824 39,502 Brookdale Ancillary Services 892 1,461 1,354 Corporate and Management Services 34,300 38,056 39,395 $ 326,154 $ 385,617 $ 388,764 Total capital expenditures for property, plant and equipment, and leasehold intangibles: Retirement Centers $ 47,309 $ 59,978 $ 161,986 Assisted Living 119,717 156,732 220,893 CCRCs-Rental 24,297 37,800 54,864 Brookdale Ancillary Services 755 1,576 4,061 Corporate and Management Services 29,398 44,027 6,878 $ 221,476 $ 300,113 $ 448,682 As of December 31, (in thousands) 2017 2016 Total assets: Retirement Centers $ 1,266,076 $ 1,452,546 Assisted Living 4,535,114 5,831,434 CCRCs-Rental 667,234 935,389 Brookdale Ancillary Services 257,257 280,530 Corporate and Management Services 949,768 717,788 $ 7,675,449 $ 9,217,687 (1) All revenue is earned from external third parties in the United States. (2) Management services segment revenue includes reimbursements for which the Company is the primary obligor of costs incurred on behalf of managed communities. (3) Segment operating income is defined as segment revenues less segment facility operating expenses (excluding depreciation and amortization) and costs incurred on behalf of managed communities.

Quarterly Results of Operatio43

Quarterly Results of Operations (Unaudited) (Tables)	12 Months Ended
	Dec. 31, 2017
Quarterly Financial Information Disclosure [Abstract]
Quarterly results of operations	The following is a summary of quarterly results of operations for each of the fiscal quarters in 2017 and 2016 : For the Quarters Ended (in thousands, except per share amounts) March 31, June 30, September 30, December 31, Revenues $ 1,216,766 $ 1,186,472 $ 1,177,988 $ 1,165,890 Goodwill and asset impairment 20,706 1,559 368,551 18,966 Income (loss) from operations 48,126 30,174 (350,970 ) 2,625 Income (loss) before income taxes (42,333 ) (49,072 ) (445,147 ) (51,569 ) Net income (loss) (126,361 ) (46,337 ) (413,929 ) 15,021 Net income (loss) attributable to Brookdale Senior Living Inc. common stockholders (126,304 ) (46,287 ) (413,885 ) 15,057 Weighted average basic and diluted income (loss) per share $ (0.68 ) $ (0.25 ) $ (2.22 ) $ 0.08 For the Quarters Ended (in thousands, except per share amounts) March 31, June 30, September 30, December 31, Revenues $ 1,263,156 $ 1,258,830 $ 1,246,126 $ 1,208,868 Goodwill and asset impairment 3,375 4,152 19,111 221,877 Income (loss) from operations 41,354 58,287 47,645 (178,369 ) Income (loss) before income taxes (47,152 ) (35,368 ) (47,569 ) (269,169 ) Net income (loss) (48,817 ) (35,491 ) (51,728 ) (268,600 ) Net income (loss) attributable to Brookdale Senior Living Inc. common stockholders (48,775 ) (35,450 ) (51,685 ) (268,487 ) Weighted average basic and diluted income (loss) per share $ (0.26 ) $ (0.19 ) $ (0.28 ) $ (1.45 )

Summary of Significant Accoun44

Summary of Significant Accounting Policies - Additional Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Revenue Recognition
Term of residency agreements - minimum	30 days
Term of residency agreements - maximum	1 year
Accounts Receivable
Allowance for doubtful accounts	$ 23,100	$ 27,000
Self Insurance Reserves
Accrued reserves decreased facility operating expense	(9,900)	(35,400)
ASU Adoption
Increase (decrease) to net cash used in investing activities	(601,307)	176,825	$ (568,977)
Cash paid for debt modification and extinguishment costs	11,700	7,900
Increase to net cash provided by operating activities	366,664	365,732	292,366
Increase (decrease) to net cash used in financing activities	240,893	(414,189)	$ 260,557
Cash lease payments	365,100
ASU 2016-18
ASU Adoption
Increase (decrease) to net cash used in investing activities	1,000	(5,000)
ASU 2016-15
ASU Adoption
Increase to net cash provided by operating activities	11,700	7,900
Increase (decrease) to net cash used in financing activities	$ (11,700)	$ 7,900

Summary of Significant Accoun45

Summary of Significant Accounting Policies - Cash And Escrow Deposits (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Restricted Cash and Cash Equivalents Items [Line Items]
Cash and escrow deposits - restricted, current	$ 37,189	$ 32,864
Cash and escrow deposits - restricted, long term	22,710	28,061
Cash and escrow deposits - restricted, total	59,899	60,925
Real estate tax and property insurance escrows
Restricted Cash and Cash Equivalents Items [Line Items]
Cash and escrow deposits - restricted, current	21,603	19,671
Replacement reserve escrows
Restricted Cash and Cash Equivalents Items [Line Items]
Cash and escrow deposits - restricted, current	10,960	6,970
Resident deposits
Restricted Cash and Cash Equivalents Items [Line Items]
Cash and escrow deposits - restricted, current	678	764
Other
Restricted Cash and Cash Equivalents Items [Line Items]
Cash and escrow deposits - restricted, current	3,948	5,459
Insurance deposits
Restricted Cash and Cash Equivalents Items [Line Items]
Cash and escrow deposits - restricted, long term	12,364	12,941
CCRC escrows
Restricted Cash and Cash Equivalents Items [Line Items]
Cash and escrow deposits - restricted, long term	8,526	13,301
Debt service reserve
Restricted Cash and Cash Equivalents Items [Line Items]
Cash and escrow deposits - restricted, long term	$ 1,820	$ 1,819

Summary of Significant Accoun46

Summary of Significant Accounting Policies - Property, Plant and Equipment (Details)	12 Months Ended
	Dec. 31, 2017
Buildings and improvements
Property, Plant and Equipment [Line Items]
Estimated Useful Life	40 years
Furniture and equipment | Minimum
Property, Plant and Equipment [Line Items]
Estimated Useful Life	3 years
Furniture and equipment | Maximum
Property, Plant and Equipment [Line Items]
Estimated Useful Life	7 years
Resident lease intangibles | Minimum
Property, Plant and Equipment [Line Items]
Estimated Useful Life	1 year
Resident lease intangibles | Maximum
Property, Plant and Equipment [Line Items]
Estimated Useful Life	3 years

Summary of Significant Accoun47

Summary of Significant Accounting Policies - Finite Lived Assets (Details)	12 Months Ended
	Dec. 31, 2017
Trade names
Finite lived intangible assets - useful lives [Abstract]
Estimated Useful Life	3 years
Minimum | Trade names
Finite lived intangible assets - useful lives [Abstract]
Estimated Useful Life	2 years
Minimum | Other
Finite lived intangible assets - useful lives [Abstract]
Estimated Useful Life	3 years
Maximum | Trade names
Finite lived intangible assets - useful lives [Abstract]
Estimated Useful Life	5 years
Maximum | Other
Finite lived intangible assets - useful lives [Abstract]
Estimated Useful Life	9 years

Earnings Per Share (Details)

Earnings Per Share (Details) - USD ($) shares in Millions, $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Jun. 30, 2011
Restricted stock
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities	5.2	4.3	3.7
Warrants
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities	10.8	10.8	10.8
Convertible debt
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Principal amount	$ 316.3
Convertible debt | Convertible Senior Notes Due June 2018
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Principal amount				$ 316.3
Interest rate				2.75%
Maximum number of equity instruments	3
Convertible debt | Convertible Senior Notes Due June 2018 | Convertible debt securities
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities	13.8	13.8	13.8

Acquisitions, Dispositions an49

Acquisitions, Dispositions and Other Significant Transactions - Additional Information (Details) $ in Thousands	Nov. 01, 2016community	Jan. 31, 2017community	Dec. 31, 2017USD ($)community	Mar. 31, 2016USD ($)	Dec. 31, 2017USD ($)community	Dec. 31, 2016USD ($)	Dec. 31, 2015USD ($)	Mar. 29, 2017community
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Proceeds from sale of assets | $				$ 46,700
Resident fee revenue | $					$ 3,780,140	$ 4,168,621	$ 4,177,127
Facility operating expense | $					2,602,155	2,799,402	2,788,862
Cash basis payment | $					365,077	384,104	372,148
Loss on termination | $					14,276	11,113	76,143
Assets held for sale | $			$ 106,435		$ 106,435	97,843	110,600
CCRCs-Rental
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Number of communities disposed of			7
165 Communities Disposed Of By Sales And Lease Terminations
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Number of communities disposed of					165
Resident fee revenue | $					$ 172,600	543,300	572,100
Facility operating expense | $					135,000	413,100	434,900
Cash basis payment | $					$ 39,300	131,400	$ 129,500
Termination Of Triple Net Leases
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Number of communities disposed of	97
Termination Of Triple Net Leases, 33 Communities
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Number of communities disposed of	33
Termination Of 8 Triple Net Leases
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Number of communities disposed of	8	1
Termination Of 8 Triple Net Leases | Assisted Living
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Number of communities disposed of					6
Termination Of 8 Triple Net Leases | Retirement Centers
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Number of communities disposed of					1
Termination Of 8 Triple Net Leases | CCRCs-Rental
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Number of communities disposed of					1
Termination Of 25 Triple Net Leases
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Number of communities disposed of	25				25
Three Communities [Member] | Disposal Group, Held-for-sale or Disposed of by Sale, Not Discontinued Operations
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Number of communities disposed of					3
Proceeds from sale of assets | $					$ 8,200
15 Communities Held For Sale | Disposal Group, Held-for-sale or Disposed of by Sale, Not Discontinued Operations
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Resident fee revenue | $					49,500	51,500
Facility operating expense | $					$ 43,800	44,600
Number of communities classified as held for sale					15
15 Communities Held For Sale | Long-term Debt | Disposal Group, Held-for-sale or Disposed of by Sale, Not Discontinued Operations
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Long term mortgage debt | $			$ 30,100		$ 30,100	$ 60,500
15 Communities Held For Sale | Assisted Living | Disposal Group, Held-for-sale or Disposed of by Sale, Not Discontinued Operations
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Additional communities disposed of in agreement					12
15 Communities Held For Sale | CCRCs-Rental | Disposal Group, Held-for-sale or Disposed of by Sale, Not Discontinued Operations
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Additional communities disposed of in agreement					3
14 Communities Disposed Of By Lease Terminations | Disposal Group, Held-for-sale or Disposed of by Sale, Not Discontinued Operations
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Number of community leases terminated					17
14 Communities Disposed Of By Lease Terminations | Assisted Living | Disposal Group, Held-for-sale or Disposed of by Sale, Not Discontinued Operations
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Additional communities disposed of in agreement					14
14 Communities Disposed Of By Lease Terminations | Retirement Centers | Disposal Group, Held-for-sale or Disposed of by Sale, Not Discontinued Operations
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Additional communities disposed of in agreement					2
14 Communities Disposed Of By Lease Terminations | CCRCs-Rental | Disposal Group, Held-for-sale or Disposed of by Sale, Not Discontinued Operations
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Additional communities disposed of in agreement					1
HCP, Inc.
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Number of communities contributed to joint venture	4
Senior Housing Communities | Joint Venture | Blackstone Venture
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Number of communities acquired								64

Acquisitions, Dispositions an50

Acquisitions, Dispositions and Other Significant Transactions - 2017 HCP Master Lease Transaction (Details) $ in Millions	Nov. 01, 2018community	Jan. 01, 2018USD ($)community	Nov. 02, 2017USD ($)communityjoint_venture	Dec. 31, 2017USD ($)joint_venture	Dec. 31, 2017joint_venture
RIDEA Ventures
Business Acquisition [Line Items]
Ownership Percentage				10.00%	10.00%
Number of joint ventures | joint_venture					2
Master Lease Transactions
Business Acquisition [Line Items]
Total communities disposed of			35
RIDEA Ventures Restructuring
Business Acquisition [Line Items]
Number of communities acquired			4
Payments to acquire joint ventures | $			$ 239.5
Number of communities management is retained			18
RIDEA Ventures Restructuring | 37 Communities Disposed Of Through Management Termination
Business Acquisition [Line Items]
Number of communities disposed of			37
RIDEA Ventures Restructuring | RIDEA Ventures
Business Acquisition [Line Items]
Ownership Percentage			10.00%
Number of joint ventures | joint_venture			2	2
Proceeds from sale of joint venture interest | $			$ 94.7
Number of communities managed			59
HCP, Inc. | Master Lease Transactions
Business Acquisition [Line Items]
Number of communities acquired			2
Payments to acquire joint ventures | $			$ 35.4
Number of communities leased			43
HCP, Inc. | RIDEA Ventures Restructuring | RIDEA Ventures
Business Acquisition [Line Items]
Number of joint ventures | joint_venture				1
Proceeds from sale of joint venture interest | $				$ 32.1
Forecast | Master Lease Transactions
Business Acquisition [Line Items]
Number of communities disposed of	33
Subsequent event | Master Lease Transactions
Business Acquisition [Line Items]
Annual rent reduction | $		$ 2.5
Number of communities with rent reduction		2

Acquisitions, Dispositions an51

Acquisitions, Dispositions and Other Significant Transactions - 2017 HCP Master Lease Transactions 2 (Details) $ in Thousands	Nov. 01, 2018community	Nov. 02, 2017USD ($)communityjoint_venture	Dec. 31, 2017USD ($)joint_venture	Dec. 31, 2017USD ($)community	Dec. 31, 2018community	Dec. 31, 2017USD ($)communityjoint_venture	Dec. 31, 2016USD ($)	Dec. 31, 2015USD ($)
Business Acquisition [Line Items]
Gain on sale of assets, net						$ 19,273	$ 7,218	$ 1,270
Resident fee revenue						3,780,140	4,168,621	4,177,127
Management fees						75,845	70,762	60,183
Facility operating expense						2,602,155	2,799,402	2,788,862
Cash basis payment						365,077	384,104	$ 372,148
Master Lease Transactions
Business Acquisition [Line Items]
Number of communities expected to be acquired | community		6
Deferred revenue liability			$ 9,700	$ 9,700		$ 9,700
Forecast | Master Lease Transactions
Business Acquisition [Line Items]
Number of communities disposed of | community	33
37 Communities Disposed Of Through Management Termination | RIDEA Ventures Restructuring
Business Acquisition [Line Items]
Number of communities disposed of | community		37
33 Communities Disposed Of Through Lease Terminations
Business Acquisition [Line Items]
Number of communities disposed of | community						33
Decrease in capital lease obligations						$ 145,600
Carrying value			395,000	395,000		395,000
Assets under leases			347,000	347,000		347,000
Amount exceeding carrying value of assets under leases			$ 48,000	$ 48,000		$ 48,000
Number of communities | community						20
Resident fee revenue						$ 143,900	151,700
Management fees						10,100	11,800
Facility operating expense						94,500	92,600
Cash basis payment						$ 48,300	$ 44,800
HCP, Inc. | Master Lease Transactions
Business Acquisition [Line Items]
Number of communities expected to be disposed of | community		70
RIDEA Ventures
Business Acquisition [Line Items]
Number of joint ventures | joint_venture						2
RIDEA Ventures | RIDEA Ventures Restructuring
Business Acquisition [Line Items]
Number of joint ventures | joint_venture		2	2
Proceeds from sale of joint venture interest		$ 94,700
RIDEA Ventures | HCP, Inc. | RIDEA Ventures Restructuring
Business Acquisition [Line Items]
Number of joint ventures | joint_venture			1
Proceeds from sale of joint venture interest			$ 32,100
Gain on sale of assets, net			$ 7,200
Capital and Financing Lease Obligations | Forecast
Business Acquisition [Line Items]
Number of communities | community					20
Retirement Centers | 33 Communities Disposed Of Through Lease Terminations
Business Acquisition [Line Items]
Number of communities disposed of | community						5
Assisted Living | 33 Communities Disposed Of Through Lease Terminations
Business Acquisition [Line Items]
Number of communities disposed of | community						27
CCRCs-Rental
Business Acquisition [Line Items]
Number of communities disposed of | community				7
CCRCs-Rental | 33 Communities Disposed Of Through Lease Terminations
Business Acquisition [Line Items]
Number of communities disposed of | community						1

Acquisitions, Dispositions an52

Acquisitions, Dispositions and Other Significant Transactions - 2016 HCP Agreements (Details) $ in Thousands	Nov. 01, 2016community	Jan. 31, 2017community	Dec. 31, 2017USD ($)community	Dec. 31, 2017USD ($)community	Dec. 31, 2016USD ($)	Dec. 31, 2015USD ($)	Mar. 29, 2017community
Business Acquisition [Line Items]
Gain on sale of assets, net | $				$ 19,273	$ 7,218	$ 1,270
Termination Of Triple Net Leases
Business Acquisition [Line Items]
Number of communities disposed of	97
Termination Of Triple Net Leases, 33 Communities
Business Acquisition [Line Items]
Number of communities disposed of	33
Termination Of 8 Triple Net Leases
Business Acquisition [Line Items]
Number of communities disposed of	8	1
Ownership Percentage	10.00%
Termination Of 25 Triple Net Leases
Business Acquisition [Line Items]
Number of communities disposed of	25			25
Sale Of 21 Communities
Business Acquisition [Line Items]
Number of communities disposed of				21
Gain on sale of assets, net | $				$ 11,400
Assets under financing leases, amount derecognized | $			$ 145,300	145,300
Financing lease obligations, amount derecognized | $			$ 156,700	$ 156,700
HCP, Inc.
Business Acquisition [Line Items]
Number of communities contributed to joint venture	4
Joint Venture | Blackstone Venture | Senior Housing Communities
Business Acquisition [Line Items]
Number of communities acquired							64
CCRCs-Rental
Business Acquisition [Line Items]
Number of communities disposed of			7
CCRCs-Rental | Termination Of 8 Triple Net Leases
Business Acquisition [Line Items]
Number of communities disposed of				1
Assisted Living | Termination Of 8 Triple Net Leases
Business Acquisition [Line Items]
Number of communities disposed of				6
Retirement Centers | Termination Of 8 Triple Net Leases
Business Acquisition [Line Items]
Number of communities disposed of				1

Acquisitions, Dispositions an53

Acquisitions, Dispositions and Other Significant Transactions - Formation of Venture with Blackstone(Details) $ in Thousands	Mar. 29, 2017USD ($)community	Dec. 31, 2017USD ($)community	Sep. 30, 2017USD ($)	Jun. 30, 2017USD ($)	Mar. 31, 2017USD ($)	Dec. 31, 2016USD ($)	Sep. 30, 2016USD ($)	Jun. 30, 2016USD ($)	Mar. 31, 2016USD ($)	Dec. 31, 2017USD ($)community	Dec. 31, 2016USD ($)	Dec. 31, 2015USD ($)
Business Acquisition [Line Items]
Payments to acquire joint venture										$ 199,017	$ 13,377	$ 69,297
Goodwill and asset impairment		$ 18,966	$ 368,551	$ 1,559	$ 20,706	$ 221,877	$ 19,111	$ 4,152	$ 3,375	409,782	$ 248,515	$ 57,941
Change in valuation allowance										$ 71,782
Blackstone Venture
Business Acquisition [Line Items]
Ownership Percentage		15.00%								15.00%
HCP, Inc.
Business Acquisition [Line Items]
Term of lease	12 years
Formation of the Blackstone Venture
Business Acquisition [Line Items]
Change in valuation allowance					85,000
Joint Venture | Blackstone Venture
Business Acquisition [Line Items]
Number of community leasehold interests contributed | community	62
Payments to acquire joint venture	$ 179,200
Ownership Percentage	15.00%
Investments in unconsolidated ventures	$ 66,800
Fair value of investment	$ 47,100
Goodwill and asset impairment					$ 19,700
Joint Venture | Blackstone Venture | Assisted Living
Business Acquisition [Line Items]
Number of community leases terminated | community	47
Joint Venture | Blackstone Venture | Retirement Centers
Business Acquisition [Line Items]
Number of community leases terminated | community	8
Joint Venture | Blackstone Venture | CCRCs-Rental
Business Acquisition [Line Items]
Number of community leases terminated | community	7
Joint Venture | Blackstone Venture | Senior Housing Communities
Business Acquisition [Line Items]
Number of communities acquired | community	64
Purchase price	$ 1,100,000
Number of communities managed by third party | community	2
Blackstone Venture
Business Acquisition [Line Items]
Ownership Percentage		15.00%								15.00%
Number of communities leased | community	2	2								2
Number of communities managed | community	60

Acquisitions, Dispositions an54

Acquisitions, Dispositions and Other Significant Transactions - 2016 Transactions (Details)	Dec. 29, 2014community	Aug. 31, 2014community	Dec. 31, 2016USD ($)community	Sep. 30, 2016USD ($)community	Mar. 31, 2016USD ($)community	Jun. 30, 2016USD ($)communitystate	Dec. 31, 2017USD ($)	Dec. 31, 2016USD ($)community	Dec. 31, 2015USD ($)community
Business Acquisition [Line Items]
Number of communities purchased or sold					7
Communities classified as held for sale			10					10	17
Proceeds from sale of assets | $					$ 46,700,000
Number of communities under triple net leases agreement		41
Goodwill | $			$ 705,476,000				$ 505,783,000	$ 705,476,000
Impairment of assets held for sale | $							$ 0	$ 15,800,000	$ 33,600,000
Agreement to sell 44 communities
Business Acquisition [Line Items]
Number of communities purchased or sold						44
Communities classified as held for sale			2					2
Proceeds from sale of assets | $						$ 252,500,000
Number of states in portfolio | state						12
Sale of 32 communities
Business Acquisition [Line Items]
Number of communities purchased or sold				32
Proceeds from sale of assets | $				$ 177,500,000
Sale of 9 communities
Business Acquisition [Line Items]
Number of communities purchased or sold	9		9
Proceeds from sale of assets | $			$ 47,700,000
Removal of one community from the agreement to sell 44 communities
Business Acquisition [Line Items]
Number of communities								1
Decrease in sales price | $								$ 4,700,000
Agreements to sell six communities
Business Acquisition [Line Items]
Number of additional communities identified as held for sale								7
Sale of 3 communities
Business Acquisition [Line Items]
Number of communities purchased or sold			3
Proceeds from sale of assets | $			$ 33,000,000
Assets held for sale
Business Acquisition [Line Items]
Communities classified as held for sale									17
Goodwill | $									$ 8,100,000
Assets held for sale | Agreements to sell six communities
Business Acquisition [Line Items]
Goodwill | $			$ 28,600,000					$ 28,600,000
Impairment of assets held for sale | $								$ 15,800,000
Assets held for sale | Sale of 3 communities
Business Acquisition [Line Items]
Communities classified as held for sale			4					4

Acquisitions, Dispositions an55

Acquisitions, Dispositions and Other Significant Transactions - 2015 Transactions (Details) $ in Thousands	May 01, 2015USD ($)community	Dec. 31, 2014USD ($)community	Dec. 29, 2014USD ($)	Oct. 31, 2015USD ($)community	Feb. 28, 2015USD ($)community	Dec. 31, 2017USD ($)	Sep. 30, 2017USD ($)	Jun. 30, 2017USD ($)	Mar. 31, 2017USD ($)	Dec. 31, 2016USD ($)community	Sep. 30, 2016USD ($)	Jun. 30, 2016USD ($)	Mar. 31, 2016USD ($)community	Dec. 31, 2017USD ($)	Dec. 31, 2016USD ($)community	Dec. 31, 2015USD ($)community
Business Acquisition [Line Items]
Number of communities purchased or sold | community													7
Loss on facility lease termination														$ 14,276	$ 0	$ 0
Proceeds from sale of assets													$ 46,700
Communities classified as held for sale | community										10					10	17
Assets held for sale						$ 106,435				$ 97,843				106,435	$ 97,843	$ 110,600
Long-term debt, less current portion						3,375,324				3,413,998				3,375,324	3,413,998
Asset impairment						18,966	$ 368,551	$ 1,559	$ 20,706	221,877	$ 19,111	$ 4,152	$ 3,375	409,782	248,515	$ 57,941
Goodwill						$ 505,783				$ 705,476				$ 505,783	$ 705,476
Communities sold during 2015
Business Acquisition [Line Items]
Number of communities disposed of | community																17
Proceeds from sale of assets																$ 82,900
Asset impairment																18,400
HCP Community Acquisitions
Business Acquisition [Line Items]
Number of communities purchased or sold | community	1	8
Aggregate purchase price	$ 8,600	$ 51,400	$ 60,000
February 2015 acquisition of 15 communities
Business Acquisition [Line Items]
Number of communities purchased or sold | community					15
Aggregate purchase price					$ 268,600
Fair value of assets acquired					187,200
Loss on facility lease termination					76,100
Reversal of deferred lease liability					$ 5,300
Seller Financed Debt
Business Acquisition [Line Items]
Principal Amount																$ 20,000
Loan term																5 years
Seller financing fixed rate																8.00%
5 Communities acquired in October 2015
Business Acquisition [Line Items]
Number of communities purchased or sold | community				5
Aggregate purchase price				$ 78,400
Minimum | February 2015 acquisition of 15 communities
Business Acquisition [Line Items]
Cap rate					6.25%
Maximum | February 2015 acquisition of 15 communities
Business Acquisition [Line Items]
Cap rate					8.75%
Assets held for sale
Business Acquisition [Line Items]
Communities classified as held for sale | community																17
Long-term debt, less current portion																$ 60,800
Asset impairment																15,200
Goodwill																$ 8,100

Fair Value Measurements - Addit

Fair Value Measurements - Additional Information (Details) - USD ($)	3 Months Ended								12 Months Ended
	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Marketable securities	$ 291,796,000				$ 0				$ 291,796,000	$ 0
Gains related to trading securities									600,000
Debt	5,142,291,000				6,045,167,000				5,142,291,000	6,045,167,000
Goodwill and asset impairment	18,966,000	$ 368,551,000	$ 1,559,000	$ 20,706,000	221,877,000	$ 19,111,000	$ 4,152,000	$ 3,375,000	409,782,000	248,515,000	$ 57,941,000
Investment in unconsolidated ventures (Note 6)									25,800,000	36,800,000
Impairment of assets held for sale									0	15,800,000	33,600,000
Reported Value Measurement
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt	3,900,000,000				$ 3,600,000,000				3,900,000,000	3,600,000,000
Buildings and improvements
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Goodwill and asset impairment									164,400,000	166,200,000	$ 23,400,000
Assisted Living
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Amount of carrying amount in excess of fair value		205,000,000
Goodwill (Note 8)		205,000,000
Brookdale Ancillary Services
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Goodwill and asset impairment		13,700,000
Health care licenses
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Goodwill and asset impairment		$ 13,700,000
Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Marketable securities	$ 291,800,000								$ 291,800,000
Minimum | Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Capitalization rate	6.50%								6.50%
Maximum | Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Capitalization rate	9.00%								9.00%
Community purchase options
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Goodwill and asset impairment										$ 28,200,000

Fair Value Measurements - Inter

Fair Value Measurements - Interest Rate Caps (Details) - Level 2 - Interest rate caps - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Derivative [Line Items]
Current notional balance	$ 813,434
Weighted average fixed cap rate	4.67%
Estimated asset fair value (included in other assets, net)	$ 38	$ 127

Fair Value Measurements - Goodw

Fair Value Measurements - Goodwill and Asset Impairment (Details) - USD ($)	3 Months Ended								12 Months Ended
	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investment in unconsolidated ventures (Note 6)									$ 25,800,000	$ 36,800,000
Assets held for sale (Note 4)									0	15,800,000	$ 33,600,000
Goodwill and asset impairment	$ 18,966,000	$ 368,551,000	$ 1,559,000	$ 20,706,000	$ 221,877,000	$ 19,111,000	$ 4,152,000	$ 3,375,000	409,782,000	248,515,000	57,941,000
Nonrecurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Goodwill (Note 8)									205,000,000	0	0
Property, plant and equipment and leasehold intangibles, net (Note 7)									164,400,000	166,200,000	23,400,000
Investment in unconsolidated ventures (Note 6)									25,800,000	36,800,000	0
Other intangible assets, net (Note 8)									14,600,000	29,700,000	900,000
Assets held for sale (Note 4)									0	15,800,000	33,600,000
Goodwill and asset impairment									$ 409,800,000	$ 248,500,000	$ 57,900,000

Variable Interest Entities an59

Variable Interest Entities and Investment in Unconsolidated Ventures - Variable Interest Entities (Details) $ in Thousands	Mar. 29, 2017community	Dec. 31, 2017USD ($)communityjoint_venture
Variable Interest Entity [Line Items]
Lease payments		$ 2,578,201
CCRC Venture opco
Variable Interest Entity [Line Items]
Ownership Percentage		51.00%
RIDEA Ventures
Variable Interest Entity [Line Items]
Ownership Percentage		10.00%
Number of joint ventures | joint_venture		2
Blackstone Venture
Variable Interest Entity [Line Items]
Ownership Percentage		15.00%
Number of communities managed | community	60
Long term mortgage debt		$ 636,200
Number of communities | community	2	2
Lease payments		$ 2,600
Fair market value of communities		$ 33,800
HCP, Inc. | CCRC Venture opco
Variable Interest Entity [Line Items]
Ownership Percentage		49.00%
First Mortgage Financing | Blackstone Venture
Variable Interest Entity [Line Items]
Notes payable		$ 66,800
Maximum amount to lend		$ 12,000

Variable Interest Entities an60

Variable Interest Entities and Investment in Unconsolidated Ventures - Schedule of Variable Interest Entities (Details) $ in Millions	Dec. 31, 2017USD ($)
CCRC Venture opco
Variable Interest Entity [Line Items]
Maximum Exposure to Loss	$ 29.6
Carrying Amount	29.6
RIDEA Ventures
Variable Interest Entity [Line Items]
Maximum Exposure to Loss	41.3
Carrying Amount	41.3
Blackstone Venture
Variable Interest Entity [Line Items]
Maximum Exposure to Loss	37.1
Carrying Amount	$ 37.1

Variable Interest Entities an61

Variable Interest Entities and Investment in Unconsolidated Ventures - Investments in Unconsolidated Ventures (Details)	Dec. 31, 2017
CCRC Venture
Schedule of Equity Method Investments [Line Items]
Ownership Percentage	51.00%
BKD-HCN Venture opco and propco
Schedule of Equity Method Investments [Line Items]
Ownership Percentage	20.00%
Blackstone Venture
Schedule of Equity Method Investments [Line Items]
Ownership Percentage	15.00%
HCP 49 Venture
Schedule of Equity Method Investments [Line Items]
Ownership Percentage	10.00%
S-H Twenty-One Venture opco and propco
Schedule of Equity Method Investments [Line Items]
Ownership Percentage	10.00%

Variable Interest Entities an62

Variable Interest Entities and Investment in Unconsolidated Ventures - Equity Method Investments (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Statement of Operations Information
Resident fee revenue	$ 1,354	$ 1,133	$ 964
Facility operating expenses	(946)	(779)	(679)
Net income (loss)	(81)	(4)	$ (18)
Balance Sheet Information
Current assets	164	128
Noncurrent assets	4,050	3,932
Current liabilities	672	1,153
Noncurrent liabilities	$ 2,813	$ 2,215

Variable Interest Entities an63

Variable Interest Entities and Investment in Unconsolidated Ventures - Additional Information (Details) - USD ($) $ in Thousands	1 Months Ended		12 Months Ended
	Dec. 31, 2017	Jan. 31, 2017	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Schedule of Investment in Unconsolidated Joint Ventures [Line Items]
Distributions from unconsolidated ventures from cumulative share of net earnings			$ 8,258	$ 23,544	$ 7,825
Equity method liability	$ 49,500		$ 49,500	60,200
CCRC Venture
Schedule of Investment in Unconsolidated Joint Ventures [Line Items]
Proceeds from debt financing				434,500
Distributions from unconsolidated ventures from cumulative share of net earnings				$ 221,600
Percentage ownership in unconsolidated joint ventures	51.00%		51.00%
Sale of 10% ownership interest in the HCP 49 Venture
Schedule of Investment in Unconsolidated Joint Ventures [Line Items]
Percentage ownership in unconsolidated joint ventures		10.00%
Proceeds from sale of investments		$ 26,800
HCP 49 Venture
Schedule of Investment in Unconsolidated Joint Ventures [Line Items]
Percentage ownership in unconsolidated joint ventures	10.00%		10.00%
Unconsolidated Ventures
Schedule of Investment in Unconsolidated Joint Ventures [Line Items]
Proceeds from sale of investments	$ 36,000
Gain on sale of assets, net			$ 9,400

Goodwill and Other Intangible64

Goodwill and Other Intangible Assets, Net - Goodwill (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Goodwill [Line Items]
Gross Carrying Amount	$ 760,420	$ 755,113
Dispositions and Other Reductions	(49,637)	(49,637)
Accumulated Impairment	(205,000)	0
Net	505,783	705,476
Retirement Centers
Goodwill [Line Items]
Gross Carrying Amount	28,141	28,141
Dispositions and Other Reductions	(820)	(820)
Accumulated Impairment	0	0
Net	27,321	27,321
Assisted Living
Goodwill [Line Items]
Gross Carrying Amount	605,469	600,162
Dispositions and Other Reductions	(48,817)	(48,817)
Accumulated Impairment	(205,000)	0
Net	351,652	551,345
Brookdale Ancillary Services
Goodwill [Line Items]
Gross Carrying Amount	126,810	126,810
Dispositions and Other Reductions	0	0
Accumulated Impairment	0	0
Net	$ 126,810	$ 126,810

Property, Plant and Equipment65

Property, Plant and Equipment and Leasehold Intangibles, Net - Property, Plant and Equipment (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Property, Plant and Equipment [Line Items]
Property, plant and equipment and leasehold intangibles gross	$ 8,916,465	$ 10,264,151
Accumulated depreciation and amortization	(3,064,320)	(2,884,846)
Property, plant and equipment and leasehold intangibles, net	5,852,145	7,379,305
Depreciation and amortization expense for plant and equipment and leasehold intangibles	479,400	514,200	$ 721,000
Land
Property, Plant and Equipment [Line Items]
Property, plant and equipment and leasehold intangibles gross	449,295	455,307
Buildings and improvements
Property, Plant and Equipment [Line Items]
Property, plant and equipment and leasehold intangibles gross	4,923,621	5,053,204
Leasehold improvements
Property, Plant and Equipment [Line Items]
Property, plant and equipment and leasehold intangibles gross	124,850	126,325
Furniture and equipment
Property, Plant and Equipment [Line Items]
Property, plant and equipment and leasehold intangibles gross	1,006,889	974,516
Resident and leasehold operating intangibles
Property, Plant and Equipment [Line Items]
Property, plant and equipment and leasehold intangibles gross	594,748	705,000
Construction in progress
Property, Plant and Equipment [Line Items]
Property, plant and equipment and leasehold intangibles gross	74,678	69,803
Assets under capital and financing leases
Property, Plant and Equipment [Line Items]
Property, plant and equipment and leasehold intangibles gross	$ 1,742,384	$ 2,879,996

Goodwill and Other Intangible66

Goodwill and Other Intangible Assets, Net - Other Intangible Assets (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Assets, Accumulated Amortization	$ (31,643)	$ (28,188)
Finite-Lived Intangible Assets, Net	7,517
Intangible Assets, Gross (Excluding Goodwill)	99,620	111,195
Intangible Assets, Net (Excluding Goodwill)	67,977	83,007
Amortization expense related to definite-lived intangible assets	5,600	9,200	$ 12,200
Community purchase options
Indefinite-lived Intangible Assets [Line Items]
Indefinite-Lived Intangible Assets (Excluding Goodwill)	9,533	4,738
Health care licenses
Indefinite-lived Intangible Assets [Line Items]
Indefinite-Lived Intangible Assets (Excluding Goodwill)	50,927	65,126
Trade names
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Assets, Gross	27,800	27,800
Finite-Lived Intangible Assets, Accumulated Amortization	(23,714)	(21,135)
Finite-Lived Intangible Assets, Net	$ 4,086	6,665
Weighted average useful life	3 years
Management contracts
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Assets, Gross	$ 11,360	13,531
Finite-Lived Intangible Assets, Accumulated Amortization	(7,929)	(7,053)
Finite-Lived Intangible Assets, Net	$ 3,431	$ 6,478
Weighted average useful life	9 years

Property, Plant and Equipment67

Property, Plant and Equipment and Leasehold Intangibles, Net - Future Amortization Expense (Details) $ in Thousands	Dec. 31, 2017USD ($)
Property, Plant and Equipment [Abstract]
2,018	$ 5,938
2,019	5,197
2,020	4,144
2,021	2,748
2,022	1,758
Thereafter	8,200
Total	$ 27,985

Goodwill and Other Intangible68

Goodwill and Other Intangible Assets, Net - Future Amortization Expense (Details) $ in Thousands	Dec. 31, 2017USD ($)
Goodwill and Intangible Assets Disclosure [Abstract]
2,018	$ 3,180
2,019	2,101
2,020	596
2,021	596
2,022	596
Thereafter	448
Total	$ 7,517

Accrued Expenses (Details)

Accrued Expenses (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Accounts Payable and Accrued Liabilities, Current [Abstract]
Salaries and wages	$ 91,784	$ 102,025
Insurance reserves	63,309	71,123
Vacation	40,281	42,411
Real estate taxes	30,743	34,002
Interest	13,745	12,948
Lease payable	11,942	11,211
Accrued utilities	10,807	10,582
Taxes payable	2,636	2,818
Other	64,719	40,917
Total	$ 329,966	$ 328,037

Debt - Schedule of Debt (Detail

Debt - Schedule of Debt (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2018USD ($)community	Dec. 31, 2017USD ($)	Dec. 31, 2016USD ($)
Debt Instrument [Line Items]
Total		$ 5,142,291	$ 6,045,167
Less current portion		602,501	215,255
Total long-term debt and capital and financing lease obligations, less current portion		4,539,790	5,829,912
Debt discount and deferred financing costs		22,954
Mortgage notes payable due 2018-2047
Debt Instrument [Line Items]
Total		$ 3,497,762	$ 3,184,229
Weighted average interest rate		4.59%	4.50%
Debt discount and deferred financing costs		$ 16,600	$ 4,500
Capital and Financing Lease Obligations
Debt Instrument [Line Items]
Total		$ 1,271,554	$ 2,485,520
Weighted average interest rate		6.75%	8.08%
Debt discount and deferred financing costs		$ 0
Convertible notes payable
Debt Instrument [Line Items]
Total		$ 309,853	$ 295,397
Weighted average interest rate		2.75%
Debt discount and deferred financing costs		$ 6,400	20,900
Principal Amount		316,300
Construction financing due 2032
Debt Instrument [Line Items]
Total		0	$ 3,644
Weighted average interest rate			8.00%
Other notes payable
Debt Instrument [Line Items]
Total		$ 63,122	$ 76,377
Weighted average interest rate		5.98%	5.33%
Forecast | Capital and Financing Lease Obligations
Debt Instrument [Line Items]
Total	$ 374,500
Number of communities | community	20
Disposal Group, Held-for-sale or Disposed of by Sale, Not Discontinued Operations | 15 Communities Held For Sale | Long-term Debt
Debt Instrument [Line Items]
Long term mortgage debt		$ 30,100	$ 60,500

Debt - Schedule of Maturities (

Debt - Schedule of Maturities (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Debt Instrument [Line Items]
2,018	$ 1,078,010
2,019	465,562
2,020	566,599
2,021	400,473
2,022	406,449
Thereafter	2,951,858
Total obligations	5,868,951
Less amount representing debt discount and deferred financing costs, net	(22,954)
Less amount representing interest (weighted average interest rate of 6.75%)	(703,706)
Total	5,142,291	$ 6,045,167
Long-term Debt
Debt Instrument [Line Items]
2,018	501,622
2,019	328,515
2,020	488,311
2,021	338,632
2,022	343,859
Thereafter	1,892,752
Total obligations	3,893,691
Less amount representing debt discount and deferred financing costs, net	(22,954)
Less amount representing interest (weighted average interest rate of 6.75%)	0
Total	3,870,737
Capital and Financing Lease Obligations
Debt Instrument [Line Items]
2,018	576,388
2,019	137,047
2,020	78,288
2,021	61,841
2,022	62,590
Thereafter	1,059,106
Total obligations	1,975,260
Less amount representing debt discount and deferred financing costs, net	0
Less amount representing interest (weighted average interest rate of 6.75%)	(703,706)
Total	$ 1,271,554	$ 2,485,520

Debt - Credit Facilities (Detai

Debt - Credit Facilities (Details) - USD ($) $ in Millions	Dec. 19, 2014	Dec. 31, 2017	Dec. 31, 2016
Line of Credit
Line of Credit Facility [Line Items]
Line of credit outstanding			$ 0
Line of Credit | Fourth Amended and Restated Credit Agreement
Line of Credit Facility [Line Items]
Credit Facility, maximum borrowing capacity	$ 400
Percentage of loan availability from pledged assets from mortgaged assets, maximum	10.00%
Letters of credit outstanding		$ 64.4
Revolving Credit Facility | Line of Credit | Fourth Amended and Restated Credit Agreement
Line of Credit Facility [Line Items]
Credit Facility, maximum borrowing capacity	$ 400
Letter of credit sublimit | Line of Credit | Fourth Amended and Restated Credit Agreement
Line of Credit Facility [Line Items]
Credit Facility, maximum borrowing capacity	50
Letters of credit outstanding		41.8
Swingline Line of Credit | Line of Credit | Fourth Amended and Restated Credit Agreement
Line of Credit Facility [Line Items]
Credit Facility, maximum borrowing capacity	50
Option to increase maximum borrowing capacity | Line of Credit | Fourth Amended and Restated Credit Agreement
Line of Credit Facility [Line Items]
Credit Facility, maximum borrowing capacity	$ 250
Letter of Credit | Line of Credit | Fourth Amended and Restated Credit Agreement
Line of Credit Facility [Line Items]
Credit Facility, maximum borrowing capacity		$ 64.5
LIBOR | Minimum | Line of Credit | Fourth Amended and Restated Credit Agreement
Line of Credit Facility [Line Items]
Basis spread on variable rate basis	2.50%
LIBOR | Maximum | Line of Credit | Fourth Amended and Restated Credit Agreement
Line of Credit Facility [Line Items]
Basis spread on variable rate basis	3.50%
Applicable Margin, Less Than Or Equal To 35% Utilization | Line of Credit | Fourth Amended and Restated Credit Agreement
Line of Credit Facility [Line Items]
Facility utilization percentage	35.00%
Applicable Margin, Less Than Or Equal To 35% Utilization | LIBOR | Line of Credit | Fourth Amended and Restated Credit Agreement
Line of Credit Facility [Line Items]
Basis spread on variable rate basis	2.50%
Applicable Margin, Greater Than 35% But Less Than Or Equal To 50% Utilization | Minimum | Line of Credit | Fourth Amended and Restated Credit Agreement
Line of Credit Facility [Line Items]
Facility utilization percentage	35.00%
Applicable Margin, Greater Than 35% But Less Than Or Equal To 50% Utilization | Maximum | Line of Credit | Fourth Amended and Restated Credit Agreement
Line of Credit Facility [Line Items]
Facility utilization percentage	50.00%
Applicable Margin, Greater Than 35% But Less Than Or Equal To 50% Utilization | LIBOR | Line of Credit | Fourth Amended and Restated Credit Agreement
Line of Credit Facility [Line Items]
Basis spread on variable rate basis	3.25%
Applicable Margin, Greater Than 50% Utilization | Line of Credit | Fourth Amended and Restated Credit Agreement
Line of Credit Facility [Line Items]
Facility utilization percentage	50.00%
Applicable Margin, Greater Than 50% Utilization | LIBOR | Line of Credit | Fourth Amended and Restated Credit Agreement
Line of Credit Facility [Line Items]
Basis spread on variable rate basis	3.50%
Unused Commitment Fee, Outstanding Debt Percentage Greater Than Or Equal To 50% | Line of Credit | Fourth Amended and Restated Credit Agreement
Line of Credit Facility [Line Items]
Quarterly commitment fee	0.25%
Line of credit percentage outstanding	50.00%
Unused Commitment Fee, Outstanding Debt Percentage Less Than 50% | Line of Credit | Fourth Amended and Restated Credit Agreement
Line of Credit Facility [Line Items]
Quarterly commitment fee	0.35%
Line of credit percentage outstanding	50.00%

Debt - 2017 Financings (Details

Debt - 2017 Financings (Details) $ in Millions	1 Months Ended		12 Months Ended
	Aug. 31, 2017USD ($)community	Jul. 31, 2017USD ($)communityloan_portfolio	Dec. 31, 2017USD ($)community	Dec. 31, 2016USD ($)	Jun. 30, 2017USD ($)community	Jun. 30, 2011USD ($)
Debt Instrument [Line Items]
Payments of debt restructuring			$ 12.4	$ 9.2
Non-Recourse First Mortgages
Debt Instrument [Line Items]
Extinguishment of debt			$ 78.9
Number of communities securing mortgage notes | community			13
First Mortgage Financing
Debt Instrument [Line Items]
Interest rate		4.81%
Debt maturity period		10 years
Percentage bearing fixed interest	60.00%	70.00%
Percentage bearing variable interest	40.00%	30.00%
First Mortgage Financing | LIBOR
Debt Instrument [Line Items]
Basis spread on variable rate basis	2.415%	2.44%
First Mortgage Financing | Non-Recourse Supplemental Loan
Debt Instrument [Line Items]
Principal amount					$ 54.7
Number of communities securing debt | community					7
Interest rate					4.69%
First Mortgage Financing | Mortgage Debt Due April 2018
Debt Instrument [Line Items]
Extinguishment of debt		$ 188.1
First Mortgage Financing | Mortgage Debt Due January 2021
Debt Instrument [Line Items]
Extinguishment of debt		$ 13.6
First Mortgage Financing | Mortgage Debt Due August 2018
Debt Instrument [Line Items]
Extinguishment of debt	$ 389.9
First Mortgage Financing | Mortgage Debt Due May 2023
Debt Instrument [Line Items]
Extinguishment of debt	$ 228.9
Secured Debt | Non-Recourse First Mortgages
Debt Instrument [Line Items]
Number of communities securing debt | community	51	22
Number of debt instruments refinanced | loan_portfolio		2
Proceeds from debt refinancing	$ 975	$ 221.3
Convertible notes payable
Debt Instrument [Line Items]
Principal amount			$ 316.3
Convertible notes payable | Convertible Senior Notes Due June 2018
Debt Instrument [Line Items]
Principal amount						$ 316.3
Interest rate						2.75%
One Half Principal, Maturing in 2024 | First Mortgage Financing
Debt Instrument [Line Items]
Interest rate	4.43%
One Half Principal, Maturing in 2027 | First Mortgage Financing
Debt Instrument [Line Items]
Interest rate	4.47%

Debt - 2016 Financings (Details

Debt - 2016 Financings (Details) $ in Millions	1 Months Ended		12 Months Ended
	Dec. 31, 2016USD ($)community	Mar. 31, 2016USD ($)community	Dec. 31, 2017USD ($)	Dec. 31, 2016USD ($)
Debt Instrument [Line Items]
Payments of debt restructuring			$ 12.4	$ 9.2
First Mortgage loan refinanced in March 2016
Debt Instrument [Line Items]
Proceeds from debt financing		$ 100
Number of communities securing mortgage notes | community		10
Weighted average interest rate		4.20%
Fixed interest rate first mortgage loan obtained in December 2016
Debt Instrument [Line Items]
Proceeds from debt financing	$ 105
Weighted average interest rate	4.65%			4.65%
Repayments of debt	$ 164.4
Variable interest rate first mortgage loan obtained in December 2016
Debt Instrument [Line Items]
Proceeds from debt financing	$ 69.6
Number of communities securing mortgage notes | community	6
LIBOR | Variable interest rate first mortgage loan obtained in December 2016
Debt Instrument [Line Items]
Basis spread on variable rate basis	2.58%

Debt - Convertible Debt (Detail

Debt - Convertible Debt (Details)	1 Months Ended	3 Months Ended	12 Months Ended
	Jun. 30, 2011USD ($)$ / shares	Jun. 30, 2011USD ($)$ / shares	Dec. 31, 2017USD ($)$ / sharesshares
Convertible notes payable
Debt Instrument [Line Items]
Principal amount			$ 316,300,000
Initial conversion rate (in shares per $1,000 of principal)		34.1006
Conversion rate per value of notes			$ 1,000
Equivalent initial conversion price (in dollars per share) | $ / shares	$ 29.325	$ 29.325
Number of trading days for pricing			20 days
Number of consecutive trading days			30 days
Percentage minimum of applicable conversion price (in hundredths)			130.00%
Number of consecutive trading days less than 98% of test period			5 days
Applicable percentage rate for five day consecutive trading days (in hundredths)			98.00%
Imputed interest rate	7.50%	7.50%
Expected life of convertible debt		7 years
Net cost of hedging transaction	$ 31,900,000	$ 31,900,000
Convertible notes payable | Convertible Senior Notes Due June 2018
Debt Instrument [Line Items]
Principal amount	$ 316,300,000	$ 316,300,000
Interest rate	2.75%	2.75%
Current portion of convertible debt			$ 309,900,000
Proceeds from debt financing	$ 308,200,000
Warrants
Debt Instrument [Line Items]
Number of shares of common stock covered by hedging transactions | shares			10,784,315
Number of warrants to acquire common stock | shares			10,784,315
Strike price of warrants (in dollars per share) | $ / shares			$ 40.25

Debt - Interest Expense (Detail

Debt - Interest Expense (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Debt Instrument [Line Items]
Coupon interest	$ 172,635	$ 174,027	$ 173,484
Convertible notes payable
Debt Instrument [Line Items]
Coupon interest	8,697	8,697	8,697
Amortization of discount	13,586	12,625	11,732
Interest expense related to convertible notes	$ 22,283	$ 21,322	$ 20,429

Commitments and Contingencies -

Commitments and Contingencies - Additional Information (Details)	12 Months Ended
	Dec. 31, 2017lease
Commitments and Contingencies Disclosure [Abstract]
Number of communities operated under long-term leases	434
Number of operating leases	290
Number of capital and financing leases	144
Initial lease terms, minimum	10 years
Initial lease terms, maximum	20 years
Renewal options, minimum	5 years
Renewal options, maximum	15 years
Remaining base lease terms, minimum	1 year
Remaining base lease terms, maximum	15 years

Commitments and Contingencies78

Commitments and Contingencies - Facility Lease Expense (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Leases, Operating [Abstract]
Cash basis payment - operating leases	$ 365,077	$ 384,104	$ 372,148
Straight-line lease (income) expense	(14,313)	767	6,956
Amortization of (above) below market lease, net	(6,677)	(6,864)	(7,158)
Amortization of deferred gain	(4,366)	(4,372)	(4,372)
Facility lease expense	$ 339,721	$ 373,635	$ 367,574

Commitments and Contingencies79

Commitments and Contingencies - Operating Lease Expense (Details) $ in Thousands	Dec. 31, 2017USD ($)
Commitments and Contingencies Disclosure [Abstract]
2,018	$ 369,169
2,019	348,038
2,020	307,795
2,021	266,296
2,022	247,099
Thereafter	1,039,804
Total	$ 2,578,201

Self-Insurance (Details)

Self-Insurance (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Self Insurance Reserves [Abstract]
Self insurance reserve	$ 165	$ 184
Self insurance reserves, noncurrent	101.7	112.9
Accrual receivable	17.5	22.8
Accrued reserves decreased facility operating expense	9.9	35.4
Cash deposits for self insured retention risk	12.7	12.4
Letters of credit associated to the secured self-insured retention risk	71.8	59.5
Cash deposit to collateralize the insurance policy	$ 33.9	$ 37.4

Retirement Plans (Details)

Retirement Plans (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Retirement Benefits [Abstract]
Matching contribution	25.00%
Maximum contributed compensation	4.00%
Additional matching contribution	12.50%
Expense related to retirement savings plan	$ 10.1	$ 8.2	$ 6.6

Stock-Based Compensation - Rest

Stock-Based Compensation - Restricted Stock Activity (Details) - $ / shares shares in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Number of Shares
Beginning balance (in shares)	4,608	3,454	3,552
Granted (in shares)	2,569	3,141	1,698
Vested (in shares)	(1,276)	(1,242)	(1,275)
Cancelled or forfeited (in shares)	(1,131)	(745)	(521)
Ending balance (in shares)	4,770	4,608	3,454
Weighted Average Grant Date Fair Value
Beginning balance (in dollars per share)	$ 20.29	$ 28.80	$ 25.70
Granted (in dollars per share)	14.65	14.56	32.75
Vested (in dollars per share)	22.20	26.79	23.55
Cancelled/forfeited (in dollars per share)	18.95	24.75	18.68
Ending balance (in dollars per share)	$ 17.13	$ 20.29	$ 28.80

Stock-Based Compensation - Addi

Stock-Based Compensation - Additional Information (Details) $ in Millions	12 Months Ended
	Dec. 31, 2017USD ($)shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unrecognized compensation cost related to nonvested share-based compensation arrangements granted | $	$ 47.5
Period over which cost is expected to be recognized	2 years 5 months
ESPP
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Percentage payroll deduction that each employee may deduct	15.00%
Maximum shares (in shares)	200
Percentage of closing market price paid for purchase of whole shares	90.00%
Number of shares reserved (in shares)	1,800,000

Stock-Based Compensation - Re84

Stock-Based Compensation - Restricted Stock Grants (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended				12 Months Ended
	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted (in shares)					2,569	3,141	1,698
Restricted stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted (in shares)	39	67	71	2,392
Shares granted (in dollars per share)	$ 9.84	$ 13.19	$ 13.11	$ 14.84
Total value of restricted shares granted	$ 377	$ 889	$ 937	$ 35,497

Share Repurchase Program (Detai

Share Repurchase Program (Details) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Nov. 01, 2016	Dec. 31, 2011
Equity, Class of Treasury Stock [Line Items]
Amount available under the share repurchase program	$ 90,400,000
Purchase of treasury stock (in shares)	0	750,000
Treasury stock repurchased (in dollars per share)		$ 12.83
Purchase of treasury stock		$ 9,640,000
2016 Repurchase Program
Equity, Class of Treasury Stock [Line Items]
Authorized share repurchased program amount			$ 100,000,000
2011 Share Repurchase Program
Equity, Class of Treasury Stock [Line Items]
Amount available under the share repurchase program				$ 82,400,000

Income Taxes - Income Tax Expen

Income Taxes - Income Tax Expense (Benefit) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Federal:
Current	$ 2,200	$ (12)	$ 49
Deferred	15,310	(3,248)	95,259
Total Federal	17,510	(3,260)	95,308
State:
Current	(995)	(2,118)	(3,099)
Deferred (included in Federal above)	0	0	0
Total State	(995)	(2,118)	(3,099)
Total	$ (16,515)	$ 5,378	$ (92,209)

Income Taxes - Additional Infor

Income Taxes - Additional Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Operating Loss Carryforwards [Line Items]
Statutory income tax rate	35.00%
Income tax benefit	$ 114,716
Income tax adjustment	(71,800)
Rate change - decrease in valuation allowance	336,087	$ 264,305
Gross unrecognized tax benefits	18,500	29,100
Penalties and interest accrued	100
Federal
Operating Loss Carryforwards [Line Items]
Net operating loss carryforwards	1,200,000	1,000,000
Federal and state
Operating Loss Carryforwards [Line Items]
Net operating loss carryforwards valuation allowance	286,600	218,100
Tax credit valuation allowance	$ 49,500	$ 49,600

Income Taxes - Reconciliation o

Income Taxes - Reconciliation of Income Tax Expense (Benefit) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Income Tax Disclosure [Abstract]
Tax benefit at U.S. statutory rate	$ 205,777	$ 139,657	$ 192,390
Impact of the Tax Act	114,716	0	0
State taxes, net of federal income tax	24,891	11,788	18,323
Tax credits	1,908	6,163	3,937
Valuation allowance	(246,037)	(142,862)	(111,797)
Goodwill impairment	(78,515)	(10,789)	(7,856)
Stock compensation	(4,093)	(5,716)	0
Other, net	(851)	(1,831)	(1,626)
Meals and entertainment	(726)	(868)	(1,090)
Return to provision	(555)	(920)	(72)
Total	$ 16,515	$ (5,378)	$ 92,209

Income Taxes - Deferred Tax Ass

Income Taxes - Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Deferred income tax assets:
Capital and financing lease obligations	$ 264,255	$ 862,038
Operating loss carryforwards	288,469	319,948
Accrued expenses	66,123	109,283
Deferred lease liability	52,869	93,358
Tax credits	49,556	49,550
Intangible assets	14,493	20,272
Deferred gain on sale leaseback	1,844	4,233
Prepaid revenue	1,825	2,626
Investment in unconsolidated ventures	2,861	0
Other	660	0
Total gross deferred income tax asset	742,955	1,461,308
Valuation allowance	(336,087)	(264,305)
Net deferred income tax assets	406,868	1,197,003
Deferred income tax liabilities:
Property, plant and equipment	(477,512)	(1,209,595)
Investment in unconsolidated ventures	0	(66,678)
Other	0	(1,376)
Total gross deferred income tax liability	(477,512)	(1,277,649)
Net deferred tax liability	$ (70,644)	$ (80,646)

Income Taxes - Impact of Tax Cu

Income Taxes - Impact of Tax Cuts and Jobs Act (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2017USD ($)
Income Tax Contingency [Line Items]
Rate change - decrease in net deferred tax assets	$ 108,070
Rate change - decrease in valuation allowance	(172,235)
Impact on net operating loss usage	(50,551)
Reduction of deferred tax asset - AMT credits	2,361
Total impact of the Tax Act on the Company's deferred taxes position	(112,355)
Realization of AMT credits	(2,361)
Total	$ (114,716)

Income Taxes - Valuation Allowa

Income Taxes - Valuation Allowance (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2017USD ($)
Income Tax Disclosure [Abstract]
Increase in valuation allowance before consideration of the Tax Act	$ 246,037
Increase in valuation allowance before consideration of the Tax Act	48,531
Total increase in valuation allowance	294,568
Tax Act rate change - decrease in valuation allowance	(172,235)
Impact on net operating loss usage	(50,551)
Total decrease in valuation allowance due to Tax Act	(222,786)
Total increase in valuation allowance	$ 71,782

Income Taxes - Unrecognized Tax

Income Taxes - Unrecognized Tax Benefits (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Unrecognized tax benefits [Roll Forward]
Balance at January 1,	$ 29,160	$ 30,236
Additions for tax positions related to the current year	184	0
Additions for tax positions related to prior years	0	30
Reductions for the Impact of the Tax Act	(10,859)	0
Reductions for tax positions related to prior years	(24)	(1,106)
Balance at December 31,	$ 18,461	$ 29,160

Supplemental Disclosure of Ca93

Supplemental Disclosure of Cash Flow Information - Supplemental Cash Flow Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Supplemental Cash Flow Elements [Abstract]
Interest paid	$ 294,758	$ 349,535	$ 360,960
Income taxes paid, net of refunds	1,038	2,047	2,952
Net cash paid	213,887	333,647	411,051
Net cash paid	5,196	12,157	191,216
Prepaid expenses and other assets	21,970	2,954	51,079
Loss on facility lease termination	14,276	0	0
Additions to property, plant and equipment and leasehold intangibles, net
Supplemental Cash Flow Elements [Abstract]
Property, plant and equipment and leasehold intangibles, net	221,476	300,113	448,682
Accounts payable	(7,589)	33,534	(37,631)
Net cash paid	213,887	333,647	411,051
Acquisition of assets, net of related payables
Supplemental Cash Flow Elements [Abstract]
Property, plant and equipment and leasehold intangibles, net	0	19,457	198,558
Prepaid expenses and other assets	0	0	(53,405)
Other intangible assets, net	5,196	(7,300)	(7,294)
Long-term debt	0	0	(101,558)
Capital and financing lease obligations	0	0	155,230
Other liabilities	0	0	(315)
Net cash paid	5,196	12,157	191,216
Proceeds from sale of assets, net
Supplemental Cash Flow Elements [Abstract]
Long-term debt	8,547	0	0
Prepaid expenses and other assets	(17,072)	(4,543)	25,780
Assets held for sale	(20,952)	(289,452)	0
Property, plant and equipment and leasehold intangibles, net	(155,723)	0	(82,953)
Investments in unconsolidated ventures	52,548	0	0
Other liabilities	(1,058)	3,281	(960)
Capital and financing lease obligations	157,963	0	8,907
Refundable entrance fees and deferred revenue	30,771	0	0
Gain on sale of assets, net	(19,273)	(7,218)	0
Loss on facility lease termination	(1,162)	0	0
Net cash received	(70,507)	(297,932)	(49,226)
Formation of the Blackstone Venture
Supplemental Cash Flow Elements [Abstract]
Other liabilities	(1,998)	0	0
Prepaid expenses and other assets	(8,173)	0	0
Property, plant and equipment and leasehold intangibles, net	(768,897)	0	0
Investments in unconsolidated ventures	66,816	0	0
Capital and financing lease obligations	879,959	0	0
Deferred liabilities	7,504	0	0
Net cash paid	$ 179,207	$ 0	$ 0

Supplemental Disclosure of Ca94

Supplemental Disclosure of Cash Flow Information - Non-cash, Investing and Financing Activities (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Cash Flow, Noncash Investing and Financing Activities Disclosure [Abstract]
Prepaid expenses and other assets									$ (21,970)	$ (2,954)	$ (51,079)
Goodwill	$ 505,783				$ 705,476				505,783	705,476
Asset impairment	18,966	$ 368,551	$ 1,559	$ 20,706	221,877	$ 19,111	$ 4,152	$ 3,375	409,782	248,515	57,941
Assets held for sale
Cash Flow, Noncash Investing and Financing Activities Disclosure [Abstract]
Prepaid expenses and other assets									199	(3,195)	0
Assets held for sale									(29,544)	278,675	110,620
Property, plant and equipment and leasehold intangibles, net									29,345	(262,711)	(113,592)
Goodwill	0				(28,568)				0	(28,568)	(12,200)
Asset impairment									0	15,799	15,172
Net									0	0	0
Amendments to leases
Cash Flow, Noncash Investing and Financing Activities Disclosure [Abstract]
Property, plant and equipment and leasehold intangibles, net									(145,645)	0	26,644
Other intangible assets, net									0	0	(5,202)
Capital and financing lease obligations									147,886	0	(23,738)
Deferred liabilities									7,447	0	0
Other liabilities									(9,688)	0	2,296
Net									0	0	0
Contribution to CCRC Venture
Cash Flow, Noncash Investing and Financing Activities Disclosure [Abstract]
Property, plant and equipment and leasehold intangibles, net									0	0	(25,717)
Investment in unconsolidated ventures	$ 0				$ 0				0	0	7,422
Long-term debt									0	0	18,295
Net									$ 0	$ 0	$ 0

Segment Information (Details)

Segment Information (Details) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2017USD ($)	Sep. 30, 2017USD ($)	Jun. 30, 2017USD ($)	Mar. 31, 2017USD ($)	Dec. 31, 2016USD ($)	Sep. 30, 2016USD ($)	Jun. 30, 2016USD ($)	Mar. 31, 2016USD ($)	Dec. 31, 2017USD ($)segment	Dec. 31, 2016USD ($)	Dec. 31, 2015USD ($)
Segment Reporting [Abstract]
Number of reportable segments | segment									5
Segment Reporting Information [Line Items]
Revenues	$ 1,165,890	$ 1,177,988	$ 1,186,472	$ 1,216,766	$ 1,208,868	$ 1,246,126	$ 1,258,830	$ 1,263,156	$ 4,747,116	$ 4,976,980	$ 4,960,608
Segment Operating Income									1,253,830	1,439,981	1,448,448
General and administrative (including non-cash stock-based compensation expense)									255,446	313,409	370,579
Transaction costs									22,573	3,990	8,252
Facility lease expense									339,721	373,635	367,574
Depreciation and amortization									482,077	520,402	733,165
Goodwill and asset impairment	18,966	368,551	1,559	20,706	221,877	19,111	4,152	3,375	409,782	248,515	57,941
Loss on facility lease termination									14,276	11,113	76,143
Income (loss) from operations	2,625	(350,970)	$ 30,174	$ 48,126	(178,369)	$ 47,645	$ 58,287	$ 41,354	(270,045)	(31,083)	(165,206)
Total interest expense									326,154	385,617	388,764
Total expenditures for property, plan and equipment, and leasehold improvements									221,476	300,113	448,682
Assets	7,675,449				9,217,687				$ 7,675,449	9,217,687
Retirement Centers
Segment Reporting Information [Line Items]
Age of resident, minimum									75 years
Brookdale Ancillary Services
Segment Reporting Information [Line Items]
Goodwill and asset impairment		$ 13,700
Operating segments | Retirement Centers
Segment Reporting Information [Line Items]
Revenues									$ 654,196	679,503	657,940
Segment Operating Income									271,417	294,530	285,257
Facility lease expense									117,131	120,272	114,738
Depreciation and amortization									95,226	94,049	104,063
Goodwill and asset impairment									2,968	31,384	209
Total interest expense									55,436	56,827	58,397
Total expenditures for property, plan and equipment, and leasehold improvements									47,309	59,978	161,986
Assets	1,266,076				1,452,546				1,266,076	1,452,546
Operating segments | Assisted Living
Segment Reporting Information [Line Items]
Revenues									2,210,688	2,419,459	2,445,457
Segment Operating Income									749,058	876,817	877,303
Facility lease expense									185,971	193,670	197,452
Depreciation and amortization									290,344	308,639	489,933
Goodwill and asset impairment									342,788	132,389	46,179
Total interest expense									207,861	249,449	250,116
Total expenditures for property, plan and equipment, and leasehold improvements									119,717	156,732	220,893
Assets	4,535,114				5,831,434				4,535,114	5,831,434
Operating segments | CCRCs-Rental
Segment Reporting Information [Line Items]
Revenues									468,994	592,826	604,572
Segment Operating Income									106,162	133,409	150,495
Facility lease expense									29,464	51,727	47,937
Depreciation and amortization									44,294	66,431	87,754
Goodwill and asset impairment									18,083	46,329	10,654
Total interest expense									27,665	39,824	39,502
Total expenditures for property, plan and equipment, and leasehold improvements									24,297	37,800	54,864
Assets	667,234				935,389				667,234	935,389
Operating segments | Brookdale Ancillary Services
Segment Reporting Information [Line Items]
Revenues									446,262	476,833	469,158
Segment Operating Income									51,348	64,463	75,210
Facility lease expense									0	0	0
Depreciation and amortization									3,723	4,075	7,451
Goodwill and asset impairment									14,599	1,596	899
Total interest expense									892	1,461	1,354
Total expenditures for property, plan and equipment, and leasehold improvements									755	1,576	4,061
Assets	257,257				280,530				257,257	280,530
Operating segments | Corporate and Management Services
Segment Reporting Information [Line Items]
Revenues									966,976	808,359	783,481
Segment Operating Income									75,845	70,762	60,183
Facility lease expense									7,155	7,966	7,447
Depreciation and amortization									48,490	47,208	43,964
Goodwill and asset impairment									31,344	36,817	0
Total interest expense									34,300	38,056	39,395
Total expenditures for property, plan and equipment, and leasehold improvements									29,398	44,027	$ 6,878
Assets	$ 949,768				$ 717,788				$ 949,768	$ 717,788

Quarterly Results of Operatio96

Quarterly Results of Operations (Unaudited) (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Quarterly Financial Information Disclosure [Abstract]
Revenues	$ 1,165,890	$ 1,177,988	$ 1,186,472	$ 1,216,766	$ 1,208,868	$ 1,246,126	$ 1,258,830	$ 1,263,156	$ 4,747,116	$ 4,976,980	$ 4,960,608
Goodwill and asset impairment	18,966	368,551	1,559	20,706	221,877	19,111	4,152	3,375	409,782	248,515	57,941
Income (loss) from operations	2,625	(350,970)	30,174	48,126	(178,369)	47,645	58,287	41,354	(270,045)	(31,083)	(165,206)
Income (loss) before income taxes	(51,569)	(445,147)	(49,072)	(42,333)	(269,169)	(47,569)	(35,368)	(47,152)	(588,121)	(399,258)	(550,364)
Net income (loss)	15,021	(413,929)	(46,337)	(126,361)	(268,600)	(51,728)	(35,491)	(48,817)	(571,606)	(404,636)	(458,155)
Net income (loss) attributable to Brookdale Senior Living Inc. common stockholders	$ 15,057	$ (413,885)	$ (46,287)	$ (126,304)	$ (268,487)	$ (51,685)	$ (35,450)	$ (48,775)	$ (571,419)	$ (404,397)	$ (457,477)
Weighted average basic and diluted income (loss) per share (in dollars per share)	$ 0.08	$ (2.22)	$ (0.25)	$ (0.68)	$ (1.45)	$ (0.28)	$ (0.19)	$ (0.26)	$ (3.07)	$ (2.18)	$ (2.48)

Subsequent Events (Details)

Subsequent Events (Details)	1 Months Ended
	Feb. 28, 2018community
Subsequent event
Subsequent Event [Line Items]
Number owned communities marketed to be sold	30

VALUATION AND QUALIFYING ACCO98

VALUATION AND QUALIFYING ACCOUNTS (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Valuation and qualifying accounts [Roll forward]
Change in valuation allowance	$ 71,782
Federal and state
Valuation and qualifying accounts [Roll forward]
Change in valuation allowance		$ 128,931	$ 81,968
Federal
Valuation and qualifying accounts [Roll forward]
Change in valuation allowance		13,931	30,421
Allowance for Doubtful Accounts:
Valuation and qualifying accounts [Roll forward]
Balance at beginning of period	27,044	26,470	26,501
Charged to costs and expenses	25,370	30,632	25,132
Charged to other accounts	555	2,680	2,135
Deductions	(29,857)	(32,738)	(27,298)
Balance at end of period	23,112	27,044	26,470
Deferred Tax Valuation Allowance:
Valuation and qualifying accounts [Roll forward]
Balance at beginning of period	264,305	121,602	9,213
Charged to costs and expenses	71,782	142,862	111,797
Charged to other accounts	0	0	592
Deductions	0	(159)	0
Balance at end of period	336,087	$ 264,305	$ 121,602
Total decrease in valuation allowance due to Tax Act | Federal and state
Valuation and qualifying accounts [Roll forward]
Change in valuation allowance	294,568
Total decrease in valuation allowance due to Tax Act | Federal
Valuation and qualifying accounts [Roll forward]
Change in valuation allowance	$ (222,786)