Encompass Health (EHC) 10-Q 31 Oct 19 2019 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Sep. 30, 2019	Oct. 23, 2019
Cover page.
Document Transition Report	false
Document Quarterly Report	true
Document Type	10-Q
Document Period End Date	Sep. 30, 2019
Entity File Number	001-10315
Entity Registrant Name	Encompass Health Corporation
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	63-0860407
Entity Address, Address Line One	9001 Liberty Parkway
Entity Address, City or Town	Birmingham
Entity Address, State or Province	AL
Entity Address, Postal Zip Code	35242
City Area Code	205
Local Phone Number	967-7116
Entity Central Index Key	0000785161
Current Fiscal Year End Date	--12-31
Entity Filer Category	Large Accelerated Filer
Document Fiscal Year Focus	2019
Document Fiscal Period Focus	Q3
Amendment Flag	false
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		98,600,036
Title of 12(b) Security	Common Stock, par value $0.01 per share
Trading Symbol	EHC
Security Exchange Name	NYSE

Condensed Consolidated Statemen

Condensed Consolidated Statements of Comprehensive Income (Unaudited) - USD ($) shares in Millions, $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Income Statement [Abstract]
Net operating revenues	$ 1,161.6	$ 1,067.6	$ 3,420.6	$ 3,181.3
Operating expenses:
Salaries and benefits	660.8	592.3	1,904.5	1,740.7
Other operating expenses	156.6	142.9	456.5	433.5
Occupancy costs	21.8	19.6	61.7	57.7
Supplies	42.9	38.6	124.7	117.8
General and administrative expenses	52.5	49.9	183	165.9
Depreciation and amortization	55.1	51.2	160.3	146.8
Total operating expenses	989.7	894.5	2,890.7	2,662.4
Loss on early extinguishment of debt	0	0	2.3	0
Interest expense and amortization of debt discounts and fees	40.3	37.3	115.2	110.6
Other income	(21)	(1.7)	(26.9)	(2.9)
Equity in net income of nonconsolidated affiliates	(1.2)	(2.1)	(5.5)	(6.4)
Income from continuing operations before income tax expense	153.8	139.6	444.8	417.6
Provision for income tax expense	34.3	30.2	88.6	89.5
Income from continuing operations	119.5	109.4	356.2	328.1
Loss from discontinued operations, net of tax	0	(0.1)	(0.6)	(0.4)
Net and comprehensive income	119.5	109.3	355.6	327.7
Less: Net and comprehensive income attributable to noncontrolling interests	(21.9)	(20.7)	(64.5)	(63.5)
Net and comprehensive income attributable to Encompass Health	$ 97.6	$ 88.6	$ 291.1	$ 264.2
Weighted average common shares outstanding:
Basic (shares)	97.8	98	98.1	97.9
Diluted (shares)	99.4	100	99.5	99.7
Basic earnings per share attributable to Encompass Health common shareholders:
Continuing operations (in dollars per share)	$ 0.99	$ 0.90	$ 2.97	$ 2.69
Discontinued operations (in dollars per share)	0	0	(0.01)	0
Net Income (in dollars per share)	0.99	0.90	2.96	2.69
Diluted earnings per share attributable to Encompass Health common shareholders:
Continuing operations (in dollars per share)	0.98	0.89	2.94	2.65
Discontinued operations (in dollars per share)	0	0	(0.01)	0
Net income (in dollars per share)	$ 0.98	$ 0.89	$ 2.93	$ 2.65
Amounts attributable to Encompass Health common shareholders:
Income from continuing operations	$ 97.6	$ 88.7	$ 291.7	$ 264.6
Loss from discontinued operations, net of tax	0	(0.1)	(0.6)	(0.4)
Net and comprehensive income attributable to Encompass Health	$ 97.6	$ 88.6	$ 291.1	$ 264.2

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets (Unaudited) - USD ($) $ in Millions	Sep. 30, 2019		Jun. 30, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Dec. 31, 2017
Current assets:
Cash and cash equivalents	$ 422			$ 69.2	$ 56.9		$ 54.4
Restricted cash	66.8			59	62.1		62.4
Accounts receivable	516.9			467.7
Other current assets	71.7			66.2
Total current assets	1,077.4			662.1
Property and equipment, net	1,874.8			1,634.8
Operating lease right-of-use assets	311.4			0
Goodwill	2,305.2			2,100.8
Intangible assets, net	486.8			443.4
Deferred income tax assets	22.4			42.9
Other long-term assets	308.8			291
Total assets	6,386.8	[1]		5,175
Current liabilities:
Current portion of long-term debt	437.2			35.8
Current operating lease liabilities	44.9			0
Accounts payable	101.4			90
Accrued expenses and other current liabilities	525.1			546.7
Total current liabilities	1,108.6			672.5
Long-term debt, net of current portion	2,961.9			2,478.6
Long-term operating lease liabilities	273.4			0
Other long-term liabilities	161.6			205.2
Total Liabilities	4,505.5			3,356.3
Commitments and contingencies
Redeemable noncontrolling interests	210			261.7
Shareholders’ equity:
Encompass Health shareholders’ equity	1,333.1			1,276.7
Noncontrolling interests	338.2			280.3
Total shareholders’ equity	1,671.3		$ 1,583.8	1,557	$ 1,543.6	$ 1,464	$ 1,395.4
Total liabilities and shareholders' equity	$ 6,386.8	[1]		$ 5,175
[1]	Our consolidated assets as of September 30, 2019 and December 31, 2018 include total assets of variable interest entities of $220.9 million and $197.5 million , respectively, which cannot be used by us to settle the obligations of other entities. Our consolidated liabilities as of September 30, 2019 and December 31, 2018 include total liabilities of the variable interest entities of $49.6 million and $50.8 million , respectively. See Note 3 , Variable Interest Entities .

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Unaudited) (Parenthetical) - USD ($) $ in Millions	Sep. 30, 2019	Dec. 31, 2018
Statement of Financial Position [Abstract]
Total assets of variable interest entities	$ 220.9	$ 197.5
Total liabilities of variable interest entities	$ 49.6	$ 50.8

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Shareholders' Equity (Unaudited) - USD ($) shares in Millions, $ in Millions	Total	Common Stock	Capital in Excess of Par Value	Accumulated Deficit	Accumulated Other Comprehensive Loss	Treasury Stock	Noncontrolling Interests
Balance at beginning of period at Dec. 31, 2017	$ 1,395.4	$ 1.1	$ 2,747.4	$ (1,176.2)	$ (1.3)	$ (418.5)	$ 242.9
Balance at beginning of period (shares) at Dec. 31, 2017		98.3
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	317.4			264.2			53.2
Receipt of treasury stock	(8.3)					(8.3)
Receipt of treasury stock (shares)		(0.2)
Dividends declared (per share)	(76.7)		(76.7)
Stock-based compensation	20.6		20.6
Distributions declared	(53.7)						(53.7)
Capital contributions from consolidated affiliates	22.8						22.8
Fair value adjustments to redeemable noncontrolling interests, net of tax	(77)		(77)
Other	3.1	$ 0	4	(1.3)	1.3	(0.9)	0
Other (shares)		0.8
Balance at end of period at Sep. 30, 2018	1,543.6	$ 1.1	2,618.3	(913.3)	0	(427.7)	265.2
Balance at end of period (shares) at Sep. 30, 2018		98.9
Balance at beginning of period at Jun. 30, 2018	1,464	$ 1.1	2,645.9	(1,001.9)	0	(427.5)	246.4
Balance at beginning of period (shares) at Jun. 30, 2018		98.9
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	105.5			88.6			16.9
Dividends declared (per share)	(26.9)		(26.9)
Stock-based compensation	7.3		7.3
Distributions declared	(16.9)						(16.9)
Capital contributions from consolidated affiliates	18.8						18.8
Fair value adjustments to redeemable noncontrolling interests, net of tax	(10.7)		(10.7)
Other	2.5	$ 0	2.7	0	0	(0.2)	0
Other (shares)		0
Balance at end of period at Sep. 30, 2018	1,543.6	$ 1.1	2,618.3	(913.3)	0	(427.7)	265.2
Balance at end of period (shares) at Sep. 30, 2018		98.9
Balance at beginning of period at Dec. 31, 2018	1,557	$ 1.1	2,588.7	(885.2)	0	(427.9)	280.3
Balance at beginning of period (shares) at Dec. 31, 2018		98.9
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	345.5			291.1			54.4
Receipt of treasury stock	(16.2)					(16.2)
Receipt of treasury stock (shares)		(0.3)
Dividends declared (per share)	(81.5)		(81.5)
Stock-based compensation	24.1		24.1
Distributions declared	(52.8)						(52.8)
Capital contributions from consolidated affiliates	20						20
Fair value adjustments to redeemable noncontrolling interests, net of tax	(118.9)		(118.9)
Consolidation of Yuma Rehabilitation Hospital	25						25
Repurchases of common stock in open market	(45.9)					(45.9)
Repurchases of common stock in open market (shares)		(0.8)
Other	15		5.4	0	0	(1.7)	11.3
Other (shares)		0.8
Balance at end of period at Sep. 30, 2019	1,671.3	$ 1.1	2,417.8	(594.1)	0	(491.7)	338.2
Balance at end of period (shares) at Sep. 30, 2019		98.6
Balance at beginning of period at Jun. 30, 2019	1,583.8	$ 1.1	2,455.6	(691.7)	0	(489.1)	307.9
Balance at beginning of period (shares) at Jun. 30, 2019		98.6
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	115.8			97.6			18.2
Receipt of treasury stock	(0.1)					(0.1)
Receipt of treasury stock (shares)		0
Dividends declared (per share)	(27.8)		(27.8)
Stock-based compensation	7.8		7.8
Distributions declared	(20.2)						(20.2)
Capital contributions from consolidated affiliates	7.2						7.2
Fair value adjustments to redeemable noncontrolling interests, net of tax	(18.2)		(18.2)
Consolidation of Yuma Rehabilitation Hospital	25						25
Repurchases of common stock in open market	(2.1)					(2.1)
Repurchases of common stock in open market (shares)		(0.1)
Other	0.1		0.4	0	0	(0.4)	0.1
Other (shares)		0.1
Balance at end of period at Sep. 30, 2019	$ 1,671.3	$ 1.1	$ 2,417.8	$ (594.1)	$ 0	$ (491.7)	$ 338.2
Balance at end of period (shares) at Sep. 30, 2019		98.6

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Shareholders' Equity (Unaudited) (Parenthetical) - $ / shares	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Statement of Stockholders' Equity (Parenthetical) [Abstract]
Dividends declared on common stock	$ 0.28	$ 0.27	$ 0.82	$ 0.77

Condensed Consolidated Statem_4

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018
Cash flows from operating activities:
Net income	$ 355.6	$ 327.7
Loss from discontinued operations, net of tax	0.6	0.4
Adjustments to reconcile net income to net cash provided by operating activities—
Depreciation and amortization	160.3	146.8
Loss on early extinguishment of debt	2.3	0
Stock-based compensation	87	65.6
Deferred tax expense (benefit)	20.8	(8)
Gain on consolidation of Yuma Rehabilitation Hospital	(19.2)	0
Other, net	2.3	5.1
Change in assets and liabilities, net of acquisitions—
Accounts receivable	(37.8)	12.3
Other assets	(11.1)	15.3
Accounts payable	(4.2)	0
Accrued payroll	(21)	(6.7)
Accrued interest payable	7.4	8.2
Other liabilities	(118.7)	18
Net cash used in operating activities of discontinued operations	(4.6)	(0.7)
Total adjustments	63.5	255.9
Net cash provided by operating activities	419.7	584
Cash flows from investing activities:
Purchases of property and equipment	(259.9)	(171.5)
Additions to capitalized software costs	(9.2)	(13.2)
Acquisitions of businesses, net of cash acquired	(231.2)	(135.8)
Other, net	(11.4)	(5.8)
Net cash used in investing activities	(511.7)	(326.3)
Cash flows from financing activities:
Proceeds from bond issuance	1,000	0
Principal payments on debt, including pre-payments	(115.8)	(16.1)
Borrowings on revolving credit facility	525	285
Payments on revolving credit facility	(555)	(315)
Principal payments under finance lease obligations	(14.2)	(13)
Debt issuance costs	(15.2)	0
Repurchases of common stock, including fees and expenses	(45.9)	0
Dividends paid on common stock	(81.3)	(74.4)
Purchase of equity interests in consolidated affiliates	(162.9)	(65.1)
Distributions paid to noncontrolling interests of consolidated affiliates	(57.6)	(56.5)
Taxes paid on behalf of employees for shares withheld	(16.2)	(8.3)
Other, net	11.4	9.9
Net cash provided by (used in) financing activities	472.3	(253.5)
Increase in cash, cash equivalents, and restricted cash	380.3	4.2
Cash, cash equivalents, and restricted cash at beginning of period	133.5	116.8
Cash, cash equivalents, and restricted cash at end of period	513.8	121
Reconciliation of Cash, Cash Equivalents, and Restricted Cash
Cash and cash equivalents at beginning of period	69.2	54.4
Restricted cash at beginning of period	59	62.4
Restricted cash included in other long-term assets at beginning of period	5.3	0
Cash, cash equivalents, and restricted cash at beginning of period	133.5	116.8
Cash and cash equivalents at end of period	422	56.9
Restricted cash at end of period	66.8	62.1
Restricted cash included in other long-term assets at end of period	25	2
Cash, cash equivalents, and restricted cash at end of period	$ 513.8	$ 121

Basis of Presentation

Basis of Presentation	9 Months Ended
	Sep. 30, 2019
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis of Presentation	Basis of Presentation Encompass Health Corporation, incorporated in Delaware in 1984, including its subsidiaries, is one of the nation’s largest providers of post-acute healthcare services, offering both facility-based and home-based patient services in 37 states and Puerto Rico through its network of inpatient rehabilitation hospitals, home health agencies, and hospice agencies. We manage our operations and disclose financial information using two reportable segments: (1) inpatient rehabilitation and (2) home health and hospice. See also Note 13 , Segment Reporting . The accompanying unaudited condensed consolidated financial statements of Encompass Health Corporation and Subsidiaries should be read in conjunction with the consolidated financial statements and accompanying notes contained in Encompass Health’s Annual Report on Form 10-K filed with the United States Securities and Exchange Commission on February 27, 2019 (the “ 2018 Form 10‑K ”). The unaudited condensed consolidated financial statements have been prepared in accordance with the rules and regulations of the SEC applicable to interim financial information. Certain information and note disclosures included in financial statements prepared in accordance with generally accepted accounting principles in the United States of America have been omitted in these interim statements, as allowed by such SEC rules and regulations. The condensed consolidated balance sheet as of December 31, 2018 has been derived from audited financial statements, but it does not include all disclosures required by GAAP. However, we believe the disclosures are adequate to make the information presented not misleading. The unaudited results of operations for the interim periods shown in these financial statements are not necessarily indicative of operating results for the entire year. In our opinion, the accompanying condensed consolidated financial statements recognize all adjustments of a normal recurring nature considered necessary to fairly state the financial position, results of operations, and cash flows for each interim period presented. Net Operating Revenues — Our Net operating revenues disaggregated by payor source and segment are as follows (in millions): Inpatient Rehabilitation Home Health and Hospice Consolidated Three Months Ended September 30, Three Months Ended September 30, Three Months Ended September 30, 2019 2018 2019 2018 2019 2018 Medicare $ 624.5 $ 600.5 $ 248.4 $ 205.7 $ 872.9 $ 806.2 Medicare Advantage 94.7 75.0 25.2 22.7 119.9 97.7 Managed care 87.3 85.1 10.4 8.6 97.7 93.7 Medicaid 28.0 25.7 4.8 4.1 32.8 29.8 Other third-party payors 12.1 11.8 — — 12.1 11.8 Workers’ compensation 6.9 6.9 0.3 0.5 7.2 7.4 Patients 6.1 5.3 — 0.1 6.1 5.4 Other income 12.7 15.3 0.2 0.3 12.9 15.6 Total $ 872.3 $ 825.6 $ 289.3 $ 242.0 $ 1,161.6 $ 1,067.6 Inpatient Rehabilitation Home Health and Hospice Consolidated Nine Months Ended September 30, Nine Months Ended September 30, Nine Months Ended September 30, 2019 2018 2019 2018 2019 2018 Medicare $ 1,892.8 $ 1,832.1 $ 684.4 $ 581.8 $ 2,577.2 $ 2,413.9 Medicare Advantage 276.2 226.2 77.4 64.5 353.6 290.7 Managed care 257.5 256.7 26.7 24.9 284.2 281.6 Medicaid 81.4 77.2 13.8 7.3 95.2 84.5 Other third-party payors 32.6 36.5 — — 32.6 36.5 Workers’ compensation 21.6 21.1 0.7 0.8 22.3 21.9 Patients 17.8 14.1 0.5 0.8 18.3 14.9 Other income 36.4 36.6 0.8 0.7 37.2 37.3 Total $ 2,616.3 $ 2,500.5 $ 804.3 $ 680.8 $ 3,420.6 $ 3,181.3 See Note 1, Summary of Significant Accounting Policies , to the consolidated financial statements accompanying the 2018 Form 10-K for our policy related to Net operating revenues . Leases— We determine if an arrangement is a lease or contains a lease at inception and perform an analysis to determine whether the lease is an operating lease or a finance lease. We measure right-of-use assets and lease liabilities at the lease commencement date based on the present value of the remaining lease payments. As most of our leases do not provide a readily determinable implicit rate, we estimate an incremental borrowing rate based on the credit quality of the Company and by comparing interest rates available in the market for similar borrowings, and adjusting this amount based on the impact of collateral over the term of each lease. We use this rate to discount the remaining lease payments in measuring the right-of-use asset and lease liability. We use the implicit rate when readily determinable. We recognize lease expense for operating leases on a straight-line basis over the lease term. For our finance leases, we recognize amortization expense from the amortization of the right-of-use asset and interest expense on the related lease liability. Certain of our lease agreements contain annual escalation clauses based on changes in the Consumer Price Index. The changes to the Consumer Price Index, as compared to our initial estimate at the lease commencement date, are treated as variable lease payments and recognized in the period in which the obligation for those payments was incurred. We do not account for lease and nonlease components separately for purposes of establishing right-of-use assets and lease liabilities. Leases with an initial term of twelve months or less are not recorded on the condensed consolidated balance sheet. We recognize lease expense for these leases on a straight-line basis over the lease term. Recently Adopted Accounting Pronouncements — In February 2016, the FASB issued ASU 2016-02, “Leases (Topic 842),” and has subsequently issued supplemental and/or clarifying ASUs (collectively “ASC 842”), in order to increase transparency and comparability by recognizing lease assets and liabilities on the balance sheet and disclosing key information about leasing arrangements. We adopted ASC 842 using the modified retrospective approach and applied the transition provisions with an effective date as of January 1, 2019 for leases that existed on that date. Prior period results continue to be presented under ASC 840 based on the accounting originally in effect for such periods. ASC 842 provides optional practical expedients in transition. We elected the ‘package of practical expedients,’ which permits us to not reassess under ASC 842 our prior conclusions about lease identification, lease classification and initial direct costs, and the practical expedient to not reassess certain land easements. We did not elect the use-of-hindsight practical expedient during the transition to ASC 842. The adoption of ASC 842 resulted in the addition of approximately $349 million in assets and $347 million in liabilities to our condensed consolidated balance sheet as of January 1, 2019, with the remaining $2 million being recorded as an adjustment to Capital in excess of par value . The adoption of ASC 842 also resulted in increased disclosure, including qualitative and quantitative disclosures about the nature, amount, timing and uncertainty of cash flows arising from leases. See the “Leases” section of this note and Note 4, Leases , and Note 6, Long-term Debt , for additional information about our leases. Recent Accounting Pronouncements Not Yet Adopted — In June 2016, the FASB issued ASU 2016-13, “Financial Instruments – Credit Losses (Topic 326),” which provides guidance for accounting for credit losses on financial instruments. The new guidance introduces an approach based on expected losses to estimate credit losses on certain types of financial instruments and modifies the impairment model for available-for-sale debt securities. The new guidance is effective for us beginning January 1, 2020, including interim periods within that reporting period. Early adoption is permitted beginning January 1, 2019. We continue to review the requirements of this standard and any potential impact it may have on our condensed consolidated financial statements. In August 2018, the FASB issued ASU 2018-15, “Intangibles—Goodwill and Other—Internal-Use Software (Subtopic 350-40): Customer’s Accounting for Implementation Costs Incurred in a Cloud Computing Arrangement That Is a Service Contract.” The update helps entities evaluate the accounting for fees paid by a customer in a cloud computing arrangement (hosting arrangement), by providing guidance in determining when the arrangement includes a software license. It requires entities to account for such costs consistent with the guidance on capitalizing costs associated with developing or obtaining internal-use software. The new guidance is effective for us beginning January 1, 2020, including interim periods within that reporting period. Early adoption is permitted. We continue to review the requirements of this standard and any potential impact it may have on our condensed consolidated financial statements. We do not believe any other recently issued, but not yet effective, accounting standards will have a material effect on our condensed consolidated financial position, results of operations, or cash flows. Revision of Previously Issued Financial Statements — During the preparation of our December 31, 2018 financial statements, an error was identified in the accounting for deferred tax assets related to fair value adjustments to redeemable noncontrolling interests. At that time, we assessed the materiality of the errors in deferred tax assets and related balances and concluded they were not material to any previously issued financial statements or disclosures. However, we revised our previously issued annual financial statements in connection with the issuance of our 2018 financial statements to correct for such errors. In addition, we have revised our condensed consolidated statement of shareholders’ equity for the nine months ended September 30, 2018 presented herein to reflect the correction of these errors, which originated in years prior to 2018, as disclosed in the table below. For additional information on this revision, see Note 1, Summary of Significant Accounting Policies , “Revision of Previously Issued Financial Statements” to the consolidated financial statements accompanying the 2018 Form 10-K. For the Nine Months Ended September 30, 2018 As Reported Adjustment As Revised (In Millions) Fair value adjustments to redeemable noncontrolling interests $ (66.1 ) $ (10.9 ) $ (77.0 ) Capital in excess of par value 2,673.2 (54.9 ) 2,618.3 Accumulated deficit (928.1 ) 14.8 (913.3 ) Total shareholders’ equity 1,583.7 (40.1 ) 1,543.6

Business Combinations

Business Combinations	9 Months Ended
	Sep. 30, 2019
Business Combinations [Abstract]
Business Combinations	Business Combinations Inpatient Rehabilitation During the nine months ended September 30, 2019 , we completed the following inpatient rehabilitation acquisitions, none of which were individually material to our financial position, results of operations, or cash flows. Each acquisition was made to enhance our position and ability to provide inpatient rehabilitation services to patients in the applicable geographic areas. • In July 2019, we acquired approximately 51% of the operations of a 30-bed inpatient rehabilitation unit in Boise, Idaho when Saint Alphonsus Regional Medical Center contributed those operations to a joint venture with us. We funded our ownership interest in that consolidated joint venture through contributions of cash which the joint venture entity used to fund the construction of a 40-bed de novo inpatient rehabilitation hospital. • In September 2019, we acquired 75% of the operations of Heritage Valley Sewickley Hospital’s 11-bed inpatient rehabilitation unit in Sewickley, Pennsylvania, when Heritage Valley Health System, Inc. contributed those operations to our existing joint venture entity in connection with the opening of a new hospital. We accounted for these transactions under the acquisition method of accounting and reported the results of operations of the acquired hospitals from its respective date of acquisition. Assets acquired were recorded at their estimated fair values as of the acquisition date. Estimated fair values were based on various valuation methodologies including: an income approach using primarily discounted cash flow techniques for the noncompete intangible assets and an income approach utilizing the relief from royalty method for the trade name intangible asset. The aforementioned income methods utilize management’s estimates of future operating results and cash flows discounted using a weighted-average cost of capital that reflects market participant assumptions. The excess of the fair value of the consideration conveyed over the fair value of the assets acquired was recorded as goodwill. The goodwill reflects our expectations of our ability to gain access to and penetrate the acquired hospital’s historical patient base and the benefits of being able to leverage operational efficiencies with favorable growth opportunities based on positive demographic trends in this market. None of the goodwill recorded as a result from these transactions are deductible for federal income tax purposes. The fair value of the assets acquired at the acquisition date were as follows (in millions): Identifiable intangible assets: Noncompete agreement (useful lives of 2 years) $ 0.1 Trade name (useful life of 20 years) 0.4 Goodwill 4.8 Total assets acquired 5.3 Total liabilities assumed 0.2 Net assets acquired $ 5.1 Information regarding the net cash paid for the inpatient rehabilitation acquisitions during each period presented is as follows (in millions): Three Months Ended September 30, Nine Months Ended September 30, 2019 2018 2019 2018 Fair value of assets acquired $ 0.5 $ 9.7 $ 0.5 $ 9.7 Goodwill 4.8 6.4 4.8 6.4 Fair value of liabilities assumed (0.2 ) — (0.2 ) — Fair value of noncontrolling interest owned by joint venture partner (5.1 ) (16.1 ) (5.1 ) (16.1 ) Net cash paid for acquisitions $ — $ — $ — $ — Home Health and Hospice Alacare Acquisition In July 2019, we completed the acquisition of privately owned Alacare Home Health & Hospice (“Alacare”) for a cash purchase price of $217.5 million . The Alacare portfolio consisted of 23 home health locations and 23 hospice locations in Alabama. The acquisition was made to enhance our position and ability to provide post-acute healthcare services to patients across Alabama. We funded the transaction with cash on hand and borrowings under our revolving credit facility. We accounted for this transaction under the acquisition method of accounting and reported the results of operations of Alacare from its date of acquisition. Assets acquired and liabilities assumed were recorded at their estimated fair values as of the acquisition date. Estimated fair values were based on various valuation methodologies including: replacement cost and continued use methods for property and equipment; an income approach using primarily discounted cash flow techniques for the noncompete and certain license intangible assets; an income approach utilizing the relief-from-royalty method for the trade name intangible asset; an income approach utilizing the excess earnings method for the certificates of need; and present value of the remaining lease payments for leases. The aforementioned income methods utilize management’s estimates of future operating results and cash flows discounted using a weighted-average cost of capital that reflects market participant assumptions. For all other assets and liabilities, the fair value was assumed to represent carrying value due to their short maturities. The excess of the fair value of the consideration conveyed over the fair value of the net assets acquired was recorded as goodwill. All goodwill recorded as a result from this transaction is deductible for federal income tax purposes. The goodwill reflects our expectations of favorable growth opportunities in the home health and hospice markets based on positive demographic trends. The fair values recorded were based upon a preliminary valuation. Estimates and assumptions used in such valuation are subject to change, which could be significant, within the measurement period (up to one year from the acquisition date). The primary areas of the preliminary valuation that are not yet finalized relate to the fair value of amounts included in working capital. We expect to continue to obtain information to assist us in determining the fair value of the net assets acquired at the acquisition date during the measurement period. The preliminary fair value of the assets acquired and liabilities assumed at the acquisition date were as follows (in millions): Accounts receivable $ 10.2 Prepaid expenses and other current assets 1.7 Property and equipment, net 0.7 Identifiable intangible assets: Noncompete agreements (useful lives of 5 years) 1.0 Trade name (useful life of 6 months) 1.0 Certificates of need (useful lives of 10 years) 34.3 Licenses (useful lives of 10 years) 14.6 Internal-use software (useful lives of 3 years) 0.1 Goodwill 163.9 Other long-term assets 5.0 Total assets acquired 232.5 Liabilities assumed: Current portion of long-term debt 0.3 Accounts payable 1.2 Accrued payroll 8.1 Other current liabilities 2.3 Long-term operating lease liabilities 3.1 Total liabilities assumed 15.0 Net assets acquired $ 217.5 Information regarding the net cash paid for Alacare is as follows (in millions): Fair value of assets acquired $ 68.6 Goodwill 163.9 Fair value of liabilities assumed (15.0 ) Net cash paid for acquisition $ 217.5 Other Home Health and Hospice Acquisitions During the nine months ended September 30, 2019 , we completed the following home health and hospice acquisitions, none of which were individually material to our financial position, results of operations, or cash flows. Each acquisition was made to enhance our position and ability to provide post-acute healthcare services to patients in the applicable geographic areas. Each acquisition was funded using cash on hand. • In February 2019, we acquired the assets of Tidewater Home Health, PA in Columbia, South Carolina. • In March 2019, we acquired the assets and assumed the liabilities of two home health locations from Care Resource Group in East Providence, Rhode Island and Westport, Massachusetts. We accounted for these transactions under the acquisition method of accounting and reported the results of operations of the acquired locations from their respective dates of acquisition. Assets acquired and liabilities assumed were recorded at their estimated fair values as of the respective acquisition dates. The fair values of identifiable intangible assets were based on valuations using an income approach. The income approach is based on management’s estimates of future operating results and cash flows discounted using a weighted-average cost of capital that reflects market participant assumptions. The excess of the fair value of the consideration conveyed over the fair value of the net assets acquired was recorded as goodwill. The goodwill reflects our expectations of our ability to utilize the acquired locations’ mobile workforce and established relationships within each community and the benefits of being able to leverage operational efficiencies with favorable growth opportunities based on positive demographic trends in these markets. All goodwill recorded as a result of these transactions is deductible for federal income tax purposes. The fair value of the assets acquired and liabilities assumed at the acquisition date were as follows (in millions): Identifiable intangible assets: Noncompete agreements (useful lives of 5 years) $ 0.2 Certificates of need (useful lives of 10 years) 2.0 License (useful life of 10 years) 0.8 Goodwill 10.8 Other assets acquired 0.2 Total assets acquired 14.0 Liabilities assumed: Accrued payroll 0.1 Other current liabilities 0.1 Other long-term liabilities 0.1 Total liabilities assumed 0.3 Net assets acquired $ 13.7 Information regarding the net cash paid for the other home health and hospice acquisitions during each period presented is as follows (in millions): Three Months Ended September 30, Nine Months Ended September 30, 2019 2018 2019 2018 Fair value of assets acquired $ — $ 41.0 $ 3.2 $ 42.0 Goodwill — 97.0 10.8 102.1 Fair value of liabilities assumed — (8.3 ) (0.3 ) (8.3 ) Net cash paid for acquisitions $ — $ 129.7 $ 13.7 $ 135.8 Pro Forma Results of Operations The following table summarizes the results of operations of the above mentioned acquisitions from their respective dates of acquisition included in our consolidated results of operations and the unaudited pro forma results of operations of the combined entity had the date of the acquisitions been January 1, 2018 (in millions): Net Operating Revenues Net Income Attributable to Encompass Health Acquired entities only: Actual from acquisition date to September 30, 2019 Inpatient Rehabilitation $ 1.2 $ (1.0 ) Alacare 30.3 1.7 Other Home Health and Hospice 4.8 0.9 Combined entity: Supplemental pro forma from 07/01/2019-09/30/2019 1,162.6 97.6 Combined entity: Supplemental pro forma from 07/01/2018-09/30/2018 1,102.7 91.4 Combined entity: Supplemental pro forma from 01/01/2019-09/30/2019 3,490.3 296.7 Combined entity: Supplemental pro forma from 01/01/2018-09/30/2018 3,284.2 270.4 The information presented above is for illustrative purposes only and is not necessarily indicative of results that would have been achieved if the acquisitions had occurred as of the beginning of our 2018 reporting period. See Note 2, Business Combinations , to the consolidated financial statements accompanying the 2018 Form 10‑K for information regarding acquisitions completed in 2018.

Variable Interest Entities

Variable Interest Entities	9 Months Ended
	Sep. 30, 2019
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Variable Interest Entities	Variable Interest Entities As of September 30, 2019 and December 31, 2018 , we consolidated eight limited partnership-like entities that are variable interest entities (“VIEs”) and of which we are the primary beneficiary. Our ownership percentages in these entities range from 50.0% to 75.0% . Through partnership and management agreements with or governing each of these entities, we manage all of these entities and handle all day-to-day operating decisions. Accordingly, we have the decision making power over the activities that most significantly impact the economic performance of our VIEs and an obligation to absorb losses or receive benefits from the VIE that could potentially be significant to the VIE. These decisions and significant activities include, but are not limited to, marketing efforts, oversight of patient admissions, medical training, nurse and therapist scheduling, provision of healthcare services, billing, collections, and creation and maintenance of medical records. The terms of the agreements governing each of our VIEs prohibit us from using the assets of each VIE to satisfy the obligations of other entities. The carrying amounts and classifications of the consolidated VIEs’ assets and liabilities, which are included in our consolidated balance sheet, are as follows (in millions): September 30, 2019 December 31, 2018 Assets Current assets: Cash and cash equivalents $ 0.1 $ 0.3 Accounts receivable 30.0 31.0 Other current assets 11.3 4.9 Total current assets 41.4 36.2 Property and equipment, net 122.5 111.5 Operating lease right-of-use assets 6.4 — Goodwill 15.9 15.9 Intangible assets, net 3.5 4.3 Other long-term assets 31.2 29.6 Total assets $ 220.9 $ 197.5 Liabilities Current liabilities: Current portion of long-term debt $ 0.8 $ 0.6 Current operating lease liabilities 1.4 — Accounts payable 7.3 5.2 Accrued expenses and other current liabilities 24.4 45.0 Total current liabilities 33.9 50.8 Long-term debt, net of current portion 10.7 — Long-term operating lease liabilities 5.0 — Total liabilities $ 49.6 $ 50.8

Leases Leases

Leases Leases	9 Months Ended
	Sep. 30, 2019
Leases [Abstract]
Leases of Lessee Disclosure	Leases We lease real estate, vehicles, and equipment under operating and finance leases with non-cancelable terms generally expiring at various dates through 2037. Our operating and finance leases generally have 1 - to 25 -year terms, with one or more renewal options, primarily relating to our real estate leases, with terms to be determined at the time of renewal. The exercise of such lease renewal options is at our sole discretion, and to the extent we are reasonably certain we will exercise a renewal option, the years related to that option are included in our determination of the lease term for purposes of classifying and measuring a given lease. Certain leases also include options to purchase the leased property. The components of lease costs are as follows (in millions): Three Months Ended September 30, 2019 Nine Months Ended September 30, 2019 Operating lease cost $ 19.0 $ 54.8 Finance lease cost: Amortization of right-of-use assets 7.5 22.7 Interest on lease liabilities 7.2 22.0 Total finance lease cost 14.7 44.7 Short-term and variable lease cost 0.8 1.2 Sublease income (0.9 ) (2.4 ) Total lease cost $ 33.6 $ 98.3 Supplemental condensed consolidated balance sheet information related to leases is as follows (in millions): Classification As of September 30, 2019 Assets Operating lease Operating lease right-of-use assets $ 311.4 Finance lease (1) Property and equipment, net 316.0 Total leased assets $ 627.4 Liabilities Current liabilities: Operating lease Current operating lease liabilities $ 44.9 Finance lease Current portion of long-term debt 19.0 Noncurrent liabilities: Operating lease Long-term operating lease liabilities 273.4 Finance lease Long-term debt, net of current portion 344.8 Total leased liabilities $ 682.1 (1) Finance lease assets are recorded net of accumulated amortization of $91.7 million as of September 30, 2019 . As of September 30, 2019 Weighted Average Remaining Lease Term Operating lease 8.8 years Finance lease 13.8 years Weighted Average Discount Rate Operating lease 6.0 % Finance lease 8.1 % Maturities of lease liabilities as of September 30, 2019 are as follows (in millions): Operating Leases Finance Leases October 1 through December 31, 2019 $ 13.1 $ 11.7 2020 64.4 47.6 2021 56.5 45.6 2022 48.4 42.1 2023 43.8 41.8 2024 37.6 41.2 2025 and Thereafter 162.6 391.5 Total lease payments 426.4 621.5 Less: Interest portion (108.1 ) (257.7 ) Total lease liabilities $ 318.3 $ 363.8 Future minimum lease payments at December 31, 2018, for those leases having an initial or remaining noncancelable lease term in excess of one year, are as follows (in millions): Year Ending December 31, Operating Leases Capital Lease Obligations 2019 $ 71.4 $ 36.2 2020 65.8 32.3 2021 54.3 30.3 2022 41.0 28.7 2023 35.3 28.0 2024 and Thereafter 148.2 299.7 $ 416.0 455.2 Less: Interest portion (191.4 ) Obligations under capital leases $ 263.8 Supplemental cash flow information related to our leases is as follows (in millions): Nine Months Ended September 30, 2019 Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases $ 54.4 Operating cash flows from finance leases 22.2 Financing cash flows from finance leases 14.2 Right-of-use assets obtained in exchange for lease obligations: Operating leases $ 55.4 Finance leases 8.6

Investments in and Advances to

Investments in and Advances to Nonconsolidated Affiliates	9 Months Ended
	Sep. 30, 2019
Investments in and Advances to Affiliates, Schedule of Investments [Abstract]
Investments in and Advances to Nonconsolidated Affiliates	Investments in and Advances to Nonconsolidated Affiliates As of September 30, 2019 and December 31, 2018 , we had $8.0 million and $12.2 million , respectively, of investments in and advances to nonconsolidated affiliates included in Other long-term assets in our condensed consolidated balance sheets. Investments in and advances to nonconsolidated affiliates represent our investments in five partially owned subsidiaries, of which four are general or limited partnerships, limited liability companies, or joint ventures in which Encompass Health or one of its subsidiaries is a general or limited partner, managing member, member, or venturer, as applicable. We do not control these affiliates but have the ability to exercise significant influence over the operating and financial policies of certain of these affiliates. Our ownership percentages in these affiliates range from approximately 8% to 60% . We account for these investments using the cost and equity methods of accounting. The following summarizes the combined results of operations of our equity method affiliates (on a 100% basis, in millions): Three Months Ended September 30, Nine Months Ended September 30, 2019 2018 2019 2018 Net operating revenues $ 5.2 $ 10.1 $ 27.3 $ 31.6 Operating expenses (2.9 ) (5.9 ) (16.4 ) (19.1 ) Income from continuing operations, net of tax 2.3 4.1 10.9 12.4 Net income 2.3 4.1 10.9 12.4 As a result of an amendment to the joint venture agreement related to Yuma Rehabilitation Hospital, the accounting for this hospital changed from the equity method of accounting to a consolidated entity effective July 1, 2019. The amendment revised certain participatory rights held by our joint venture partner resulting in Encompass Health gaining control of this entity from an accounting perspective. We accounted for this change in control as a business combination and consolidated this entity using the acquisition method. The consolidation of Yuma Rehabilitation Hospital did not have a material impact on our financial position, results of operations, or cash flows. As a result of our consolidation of this hospital and the remeasurement of our previously held equity interest at fair value, goodwill increased by $24.9 million and we recorded a $19.2 million gain as part of Other income during the three and nine months ended September 30, 2019.

Long-term Debt

Long-term Debt	9 Months Ended
	Sep. 30, 2019
Debt Disclosure [Abstract]
Long-term Debt	Long-term Debt Our long-term debt outstanding consists of the following (in millions): September 30, 2019 December 31, 2018 Credit Agreement— Advances under revolving credit facility $ — $ 30.0 Term loan facilities 269.1 280.1 Bonds payable— 5.125% Senior Notes due 2023 297.2 296.6 5.75% Senior Notes due 2024 1,095.6 1,194.7 5.75% Senior Notes due 2025 345.5 345.0 4.50% Senior Notes due 2028 491.5 — 4.75% Senior Notes due 2030 491.5 — Other notes payable 44.9 104.2 Finance lease obligations 363.8 263.8 3,399.1 2,514.4 Less: Current portion (437.2 ) (35.8 ) Long-term debt, net of current portion $ 2,961.9 $ 2,478.6 As a result of adopting ASC 842 on January 1, 2019, notes payable of approximately $52 million related to a sale/leaseback transaction involving real estate became a finance lease obligation. See Note 1 , Basis of Presentation , “Recent Accounting Pronouncements,” for additional information on ASC 842. In May 2019, we gave notice for redemption of $100 million of the outstanding principal amount of our existing 5.75% Senior Notes due 2024 (the “2024 Notes”). In June 2019, we completed this redemption using cash on hand and capacity under our revolving credit facility. Pursuant to the terms of the 2024 Notes, this optional redemption was made at a price of 101.917% , which resulted in a total cash outlay of approximately $102 million . As a result of this redemption, we recorded a $2.3 million Loss on early extinguishment of debt in the second quarter of 2019. In September 2019, we issued $500 million of 4.50% Senior Notes due 2028 (the “2028 Notes”) at par and $500 million of 4.75% Senior Notes due 2030 (the “2030 Notes” and, together with the 2028 Notes, the “New Notes”) at par, which resulted in approximately $983 million in net proceeds from the public offering. We used approximately $218 million of the net proceeds from this offering to fund the purchase of equity and vested stock appreciation rights from management investors of our home health and hospice segment and another portion of the net proceeds to repay borrowings under our revolving credit facility. As of September 30, 2019 , the remaining net proceeds from the offering of the New Notes were included in Cash and cash equivalents. In September 2019, we also gave notice for redemption of $400 million of the outstanding principal amount of the 2024 Notes. Pursuant to the terms of the 2024 Notes, this redemption will be at a price of 100.958% , which will result in a total cash outlay of approximately $404 million when the transaction settles on November 1, 2019. We plan to use the net proceeds from the New Notes offering to fund the redemption. As a result of this redemption, we have classified approximately $400 million of the 2024 Notes as current in our accompanying September 30, 2019 condensed consolidated balance sheet, and we expect to record an approximate $5 million Loss on early extinguishment of debt in the fourth quarter of 2019. For additional information regarding our indebtedness, see Note 9, Long-term Debt, to the consolidated financial statements accompanying the 2018 Form 10‑K .

Redeemable Noncontrolling Inter

Redeemable Noncontrolling Interests	9 Months Ended
	Sep. 30, 2019
Noncontrolling Interest [Abstract]
Redeemable Noncontrolling Interests	Redeemable Noncontrolling Interests The following is a summary of the activity related to our Redeemable noncontrolling interests during the nine months ended September 30, 2019 and 2018 (in millions): Nine Months Ended September 30, 2019 2018 Balance at beginning of period $ 261.7 $ 220.9 Net income attributable to noncontrolling interests 10.1 10.3 Distributions declared (7.6 ) (6.6 ) Contribution to joint venture 1.0 — Reclassification to noncontrolling interests (11.2 ) — Purchase of redeemable noncontrolling interests (162.9 ) (65.1 ) Change in fair value 118.9 77.0 Balance at end of period $ 210.0 $ 236.5 The following table reconciles the net income attributable to nonredeemable Noncontrolling interests , as recorded in the shareholders’ equity section of the condensed consolidated balance sheets, and the net income attributable to Redeemable noncontrolling interests , as recorded in the mezzanine section of the condensed consolidated balance sheets, to the Net income attributable to noncontrolling interests presented in the condensed consolidated statements of comprehensive income for the three and nine months ended September 30, 2019 and 2018 (in millions): Three Months Ended September 30, Nine Months Ended September 30, 2019 2018 2019 2018 Net income attributable to nonredeemable noncontrolling interests $ 18.2 $ 16.9 $ 54.4 $ 53.2 Net income attributable to redeemable noncontrolling interests 3.7 3.8 10.1 10.3 Net income attributable to noncontrolling interests $ 21.9 $ 20.7 $ 64.5 $ 63.5 On December 31, 2014, we acquired 83.3% of our home health and hospice business when we purchased EHHI Holdings, Inc. (“EHHI”). In the acquisition, we acquired all of the issued and outstanding equity interests of EHHI, other than equity interests contributed to Encompass Health Home Health Holdings, Inc. (“Holdings”), a subsidiary of Encompass Health and an indirect parent of EHHI, by certain sellers in exchange for shares of common stock of Holdings. Those sellers were members of EHHI management, and they contributed a portion of their shares of common stock of EHHI, valued at approximately $64 million on the acquisition date, in exchange for approximately 16.7% of the outstanding shares of common stock of Holdings. At any time after December 31, 2017, each management investor has the right (but not the obligation) to have his or her shares of Holdings stock repurchased by Encompass Health for a cash purchase price per share equal to the fair value. Specifically, up to one-third of each management investor’s shares of Holdings stock may be sold prior to December 31, 2018; two-thirds of each management investor’s shares of Holdings stock may be sold prior to December 31, 2019; and all of each management investor’s shares of Holdings stock may be sold thereafter. At any time after December 31, 2019, Encompass Health will have the right (but not the obligation) to repurchase all or any portion of the shares of Holdings stock owned by one or more management investors for a cash purchase price per share equal to the fair value. In February 2018, each management investor exercised the right to sell one-third of his or her shares of Holdings stock to Encompass Health, representing approximately 5.6% of the outstanding shares of the common stock of Holdings. On February 21, 2018, Encompass Health settled the acquisition of those shares upon payment of approximately $65 million in cash. In July 2019, we received additional exercise notices, representing approximately 5.6% of the outstanding shares of the common stock of Holdings. On September 19, 2019, Encompass Health settled the acquisition of those shares upon payment of approximately $163 million in cash. As of September 30, 2019 , the value of the outstanding shares of Holdings owned by management investors was approximately $183 million . See also Note 8 , Fair Value Measurements .

Fair Value Measurements

Fair Value Measurements	9 Months Ended
	Sep. 30, 2019
Fair Value Disclosures [Abstract]
Fair Value Measurements	Fair Value Measurements Our financial assets and liabilities that are measured at fair value on a recurring basis are as follows (in millions): Fair Value Measurements at Reporting Date Using As of September 30, 2019 Fair Value Quoted Prices in Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Valuation Technique (1) Other long-term assets: Restricted marketable securities $ 58.3 $ 5.2 $ 53.1 $ — M Redeemable noncontrolling interests 210.0 — — 210.0 I As of December 31, 2018 Other long-term assets: Restricted marketable securities $ 62.0 $ 6.4 $ 55.6 $ — M Redeemable noncontrolling interests 261.7 — — 261.7 I (1) The three valuation techniques are: market approach (M), cost approach (C), and income approach (I). The fair values of our financial assets and liabilities are determined as follows: • Restricted marketable securities - The fair values of our restricted marketable securities are determined based on quoted market prices in active markets or quoted prices, dealer quotations, or alternative pricing sources supported by observable inputs in markets that are not considered to be active. • Redeemable noncontrolling interests - The fair value of the Redeemable noncontrolling interests related to our home health segment is determined using the product of a twelve-month adjusted EBITDA measure and a specified median market price multiple based on a basket of public home health companies and transactions, after adding cash and deducting indebtedness that includes the outstanding principal balance under any intercompany notes. To determine the fair value of the Redeemable noncontrolling interests in our joint venture hospitals, we use the applicable hospitals’ projected operating results and cash flows discounted using a rate that reflects market participant assumptions for the applicable facilities. The projected operating results use management’s best estimates of economic and market conditions over the forecasted periods including assumptions for pricing and volume, operating expenses, and capital expenditures. See also Note 7 , Redeemable Noncontrolling Interests . In addition to assets and liabilities recorded at fair value on a recurring basis, we are also required to record assets and liabilities at fair value on a nonrecurring basis. Generally, assets are recorded at fair value on a nonrecurring basis as a result of impairment charges or similar adjustments made to the carrying value of the applicable assets. As a result of our consolidation of Yuma Rehabilitation Hospital and the remeasurement of our previously held equity interest at fair value, we recorded a $19.2 million gain as part of Other income during the three and nine months ended September 30, 2019. We determined the fair value of our previously held equity interest using the income approach valuation technique. The income approach included the use of the hospital's projected operating results and cash flows discounted using a rate that reflects market participant assumptions for the hospital. The projected operating results use management's best estimates of economic and market conditions over the forecasted period including assumptions for pricing and volume, operating expenses, and capital expenditures. During the three and nine months ended September 30, 2018 , we did not record any gains or losses related to our nonfinancial assets and liabilities that are recognized or disclosed at fair value in the financial statements on a nonrecurring basis as part of our continuing operations. As discussed in Note 1, Summary of Significant Accounting Policies , “Fair Value Measurements,” to the consolidated financial statements accompanying the 2018 Form 10‑K , the carrying value equals fair value for our financial instruments that are not included in the table below and are classified as current in our condensed consolidated balance sheets. The carrying amounts and estimated fair values for all of our other financial instruments are presented in the following table (in millions): As of September 30, 2019 As of December 31, 2018 Carrying Amount Estimated Fair Value Carrying Amount Estimated Fair Value Long-term debt: Advances under revolving credit facility $ — $ — $ 30.0 $ 30.0 Term loan facilities 269.1 270.0 280.1 281.3 5.125% Senior Notes due 2023 297.2 306.8 296.6 298.5 5.75% Senior Notes due 2024 1,095.6 1,115.6 1,194.7 1,200.0 5.75% Senior Notes due 2025 345.5 366.6 345.0 339.5 4.50% Senior Notes due 2028 491.5 507.0 — — 4.75% Senior Notes due 2030 491.5 506.7 — — Other notes payable 44.9 44.9 104.2 104.2 Financial commitments: Letters of credit — 38.4 — 37.4 Fair values for our long-term debt and financial commitments are determined using inputs, including quoted prices in nonactive markets, that are observable either directly or indirectly, or Level 2 inputs within the fair value hierarchy. See Note 1, Summary of Significant Accounting Policies , “Fair Value Measurements,” to the consolidated financial statements accompanying the 2018 Form 10‑K .

Share-Based Payments

Share-Based Payments	9 Months Ended
	Sep. 30, 2019
Share-based Payment Arrangement [Abstract]
Share-Based Payments	Share-Based Payments In February and May 2019 , we issued a total of 0.5 million restricted stock awards to members of our management team and our board of directors. Approximately 0.2 million of these awards contain only a service condition, while the remainder contain both a service and a performance condition. For the awards that include a performance condition, the number of shares that will ultimately be granted to employees may vary based on the Company’s performance during the applicable two year performance measurement period. Additionally, in February 2019 , we granted 0.1 million stock options to members of our management team. The fair value of these awards and options was determined using the policies described in Note 1, Summary of Significant Accounting Policies , and Note 13, Share-Based Payments , to the consolidated financial statements accompanying the 2018 Form 10‑K . In conjunction with the EHHI acquisition discussed in Note 7 , Redeemable Noncontrolling Interests , we granted stock appreciation rights (“SARs”) based on Holdings common stock to certain members of EHHI management at closing. Half of the SARs vested on December 31, 2018 with the remainder vesting on December 31, 2019. Upon exercise, each SAR must be settled for cash in the amount by which the per share fair value of Holdings’ common stock on the exercise date exceeds the per share fair value on the grant date. In February 2019, members of the management team exercised a portion of their vested SARs for approximately $13 million in cash. In July 2019, members of the management team exercised the remainder of the vested SARs, which resulted in cash distributions of approximately $55 million in the third quarter of 2019. As of September 30, 2019 , the fair value of the remaining unvested SARs was approximately $82 million , all of which is included in Accrued expenses and other current liabilities in the condensed consolidated balance sheet. For additional information, see Note 13, Share-Based Payments , to the consolidated financial statements accompanying the 2018 Form 10‑K

Income Taxes

Income Taxes	9 Months Ended
	Sep. 30, 2019
Income Tax Disclosure [Abstract]
Income Taxes	Income Taxes Our Provision for income tax expense of $34.3 million for the three months ended September 30, 2019 primarily resulted from the application of our estimated effective blended federal and state income tax rate. Our Provision for income tax expense of $88.6 million for the nine months ended September 30, 2019 primarily resulted from the application of our estimated effective blended federal and state income tax rate, tax benefits resulting from share-based compensation windfalls and the deductibility of the settlement payment discussed in Note 12, Contingencies and Other Commitments . Our Provision for income tax expense of $30.2 million and $89.5 million for the three and nine months ended September 30, 2018 , respectively, primarily resulted from the application of our estimated effective blended federal and state income tax rate. We have state net operating losses (“NOLs”) of $61.4 million that expire in various amounts at varying times through 2031. The $22.4 million of net deferred tax assets included in the accompanying condensed consolidated balance sheet as of September 30, 2019 reflects management’s assessment it is more likely than not we will be able to generate sufficient future taxable income to utilize those deferred tax assets based on our current estimates and assumptions. As of September 30, 2019 , we maintained a valuation allowance of $35.3 million due to uncertainties regarding our ability to utilize a portion of our state NOLs and other credits before they expire. The amount of the valuation allowance has been determined for each tax jurisdiction based on the weight of all available evidence including management’s estimates of taxable income for each jurisdiction in which we operate over the periods in which the related deferred tax assets will be recoverable. It is possible we may be required to increase or decrease our valuation allowance at some future time if our forecast of future earnings varies from actual results on a consolidated basis or in the applicable state tax jurisdictions, if the timing of future tax deductions differs from our expectations, or pursuant to changes in state tax laws and rates. Total remaining gross unrecognized tax benefits were $0.4 million and $0.9 million as of September 30, 2019 and December 31, 2018 , respectively, all of which would affect our effective tax rate if recognized. Our continuing practice is to recognize interest and penalties related to income tax matters in income tax expense. Interest recorded as part of our income tax provision during the three and nine months ended September 30, 2019 and 2018 was not material. Accrued interest income related to income taxes as of September 30, 2019 and December 31, 2018 was not material. In December 2016, we signed an agreement with the IRS to participate in their Compliance Assurance Process (“CAP”) for the 2017 tax year. CAP is a program in which we and the IRS endeavor to agree on the treatment of significant tax positions prior to the filing of our federal income tax returns. We renewed this agreement in January 2018 for the 2018 tax year and in December 2018 for the 2019 tax year. As a result of these agreements, the IRS is currently examining the 2018 and 2019 tax years. In July 2019, the IRS issued a no-change Letter effectively closing our 2017 tax year audit. The statute of limitations has expired or we have settled federal income tax examinations with the IRS for all tax years through 2017. Our state income tax returns are also periodically examined by various regulatory taxing authorities. We are not currently under audit by any states. For the tax years that remain open under the applicable statutes of limitation, amounts related to unrecognized tax benefits have been considered by management in its estimate of our potential net recovery of prior years’ income taxes. Based on discussions with taxing authorities, we anticipate that approximately $0.3 million of our unrecognized tax benefits will be released within the next 12 months.

Earnings per Common Share

Earnings per Common Share	9 Months Ended
	Sep. 30, 2019
Earnings Per Share [Abstract]
Earnings per Common Share	Earnings per Common Share The following table sets forth the computation of basic and diluted earnings per common share (in millions, except per share amounts): Three Months Ended September 30, Nine Months Ended September 30, 2019 2018 2019 2018 Basic: Numerator: Income from continuing operations $ 119.5 $ 109.4 $ 356.2 $ 328.1 Less: Net income attributable to noncontrolling interests included in continuing operations (21.9 ) (20.7 ) (64.5 ) (63.5 ) Less: Income allocated to participating securities (0.4 ) (0.3 ) (1.1 ) (0.9 ) Income from continuing operations attributable to Encompass Health common shareholders 97.2 88.4 290.6 263.7 Loss from discontinued operations, net of tax, attributable to Encompass Health common shareholders — (0.1 ) (0.6 ) (0.4 ) Net income attributable to Encompass Health common shareholders $ 97.2 $ 88.3 $ 290.0 $ 263.3 Denominator: Basic weighted average common shares outstanding 97.8 98.0 98.1 97.9 Basic earnings per share attributable to Encompass Health common shareholders: Continuing operations $ 0.99 $ 0.90 $ 2.97 $ 2.69 Discontinued operations — — (0.01 ) — Net income $ 0.99 $ 0.90 $ 2.96 $ 2.69 Diluted: Numerator: Income from continuing operations $ 119.5 $ 109.4 $ 356.2 $ 328.1 Less: Net income attributable to noncontrolling interests included in continuing operations (21.9 ) (20.7 ) (64.5 ) (63.5 ) Income from continuing operations attributable to Encompass Health common shareholders 97.6 88.7 291.7 264.6 Loss from discontinued operations, net of tax, attributable to Encompass Health common shareholders — (0.1 ) (0.6 ) (0.4 ) Net income attributable to Encompass Health common shareholders $ 97.6 $ 88.6 $ 291.1 $ 264.2 Denominator: Diluted weighted average common shares outstanding 99.4 100.0 99.5 99.7 Diluted earnings per share attributable to Encompass Health common shareholders: Continuing operations $ 0.98 $ 0.89 $ 2.94 $ 2.65 Discontinued operations — — (0.01 ) — Net income $ 0.98 $ 0.89 $ 2.93 $ 2.65 The following table sets forth the reconciliation between basic weighted average common shares outstanding and diluted weighted average common shares outstanding (in millions): Three Months Ended September 30, Nine Months Ended September 30, 2019 2018 2019 2018 Basic weighted average common shares outstanding 97.8 98.0 98.1 97.9 Restricted stock awards, dilutive stock options, and restricted stock units 1.6 2.0 1.4 1.8 Diluted weighted average common shares outstanding 99.4 100.0 99.5 99.7 In October 2018, February 2019, and May 2019, our board of directors declared cash dividends of $0.27 per share that were paid in January 2019, April 2019, and July 2019, respectively. In July 2019, our board of directors approved an increase in our quarterly dividend and declared a cash dividend of $0.28 per share that was paid on October 15, 2019. On October 25, 2019, our board of directors declared a cash dividend of $0.28 per share, payable on January 15, 2020 to stockholders of record on January 2, 2020. Future dividend payments are subject to declaration by our board of directors. See Note 16, Earnings per Common Share , to the consolidated financial statements accompanying the 2018 Form 10‑K

Contingencies and Other Commitm

Contingencies and Other Commitments	9 Months Ended
	Sep. 30, 2019
Commitments and Contingencies Disclosure [Abstract]
Contingencies and Other Commitments	Contingencies and Other Commitments We operate in a highly regulated industry in which healthcare providers are routinely subject to litigation. As a result, various lawsuits, claims, and legal and regulatory proceedings have been and can be expected to be instituted or asserted against us. The resolution of any such lawsuits, claims, or legal and regulatory proceedings could materially and adversely affect our financial position, results of operations, and cash flows in a given period. Nichols Litigation— We were named as a defendant in a lawsuit filed March 28, 2003 by several individual stockholders in the Circuit Court of Jefferson County, Alabama, captioned Nichols v. HealthSouth Corp . In July 2019, we entered into settlement agreements with all but one plaintiff and paid those settling plaintiffs an aggregate amount of cash less than $0.1 million . The remaining plaintiff alleges that we, some of our former officers, and our former investment bank engaged in a scheme to overstate and misrepresent our earnings and financial position. The plaintiff is seeking compensatory and punitive damages. This case was stayed in the circuit court on August 8, 2005. However, the complaint has been amended from time to time, including to request certification as a class action. Additionally, one of the former officers named as a defendant has repeatedly attempted to remove the case to federal district court. We filed our latest motion to remand the case back to state court on January 10, 2013. On September 27, 2013, the federal court remanded the case back to state court. On December 10, 2014, we filed a motion to dismiss on the grounds the plaintiffs lacked standing because their claims were derivative in nature, and the claims were time-barred by the statute of limitations. On May 26, 2016, the trial court granted our motion to dismiss. On appeal, the Supreme Court of Alabama reversed the trial court’s dismissal on March 23, 2018. On April 6, 2018, we filed an application for rehearing with the Alabama Supreme Court. On March 22, 2019, the Alabama Supreme Court denied our application for rehearing and remanded the case to the trial court for further proceedings. The court has scheduled the trial to begin August 10, 2020. We intend to vigorously defend ourselves in this case against the sole remaining plaintiff. Based on the stage of litigation, review of the current facts and circumstances as we understand them, the nature of the underlying claim, the results of the proceedings to date, and the nature and scope of the defense we continue to mount, we do not believe an adverse judgment or settlement is probable in this matter, and it is also not possible to estimate an amount of loss, if any, or range of possible loss that might result from an adverse judgment or settlement of this case. Other Litigation— One of our hospital subsidiaries was named as a defendant in a lawsuit filed August 12, 2013 by an individual in the Circuit Court of Etowah County, Alabama, captioned Honts v. HealthSouth Rehabilitation Hospital of Gadsden, LLC. The plaintiff alleged that her mother, who died more than three months after being discharged from our hospital, received an unprescribed opiate medication at the hospital. We deny the patient received any such medication, accounted for all the opiates at the hospital and argued the plaintiff established no causal liability between the actions of our staff and her mother’s death. The plaintiff sought recovery for punitive damages. On May 18, 2016, the jury in this case returned a verdict in favor of the plaintiff for $20.0 million . On June 17, 2016, we filed a renewed motion for judgment as a matter of law or, in the alternative, a motion for new trial or, in the further alternative, a motion seeking reduction of the damages awarded (collectively, the “post-judgment motions”). The trial court denied the post-judgment motions. We appealed the verdict as well as the rulings on the post-judgment motions to the Supreme Court of Alabama on October 12, 2016. On September 28, 2018, the Alabama Supreme Court reversed the trial court’s judgment and remanded the case for a new trial. As a result of the Alabama Supreme Court’s reversal, we reduced the associated liability below our insurance retention level of $6.0 million , and no longer maintained an insurance receivable in our condensed consolidated balance sheet because we believed the liability did not exceed that retention level. As of December 31, 2018, we maintained a liability included in Accrued expenses and other current liabilities in our consolidated balance sheet in connection with this matter. On February 27, 2019, we entered into a settlement with the plaintiff for an amount less than the remaining liability reserved and not material to us. Governmental Inquiries and Investigations— On March 4, 2013, we received document subpoenas from an office of the United States Department of Health and Human Services Office of Inspector General (the “HHS-OIG”) addressed to four of our hospitals. Those subpoenas also requested complete copies of medical records for 100 patients treated at each of those hospitals between September 2008 and June 2012. The investigation is being conducted by the United States Department of Justice (the “DOJ”). On April 24, 2014, we received document subpoenas relating to an additional seven of our hospitals. The new subpoenas reference substantially similar investigation subject matter as the original subpoenas and request materials from the period January 2008 through December 2013. Two of the four hospitals addressed in the original set of subpoenas have received supplemental subpoenas to cover this new time period. The most recent subpoenas did not include requests for specific patient files. However, in February 2015, the DOJ requested the voluntary production of the medical records of an additional 70 patients, some of whom were treated in hospitals not subject to the subpoenas, and we provided these records. We cooperated fully with DOJ in connection with this investigation. All of the subpoenas were in connection with an investigation of alleged improper or fraudulent claims submitted to Medicare and Medicaid and request documents and materials relating to practices, procedures, protocols and policies, of certain pre- and post-admissions activities at these hospitals including, among other things, marketing functions, pre-admission screening, post-admission physician evaluations, patient assessment instruments, individualized patient plans of care, and compliance with the Medicare 60% rule. Under the Medicare rule commonly referred to as the “ 60% rule,” an inpatient rehabilitation hospital must treat 60% or more of its patients from at least one of a specified list of medical conditions in order to be reimbursed at the inpatient rehabilitation hospital payment rates, rather than at the lower acute care hospital payment rates. Based on discussions with the government during the fourth quarter of 2018 as well as the burdens and distractions associated with continuing the investigation and the likely costs of future litigation, we estimated a settlement value of $48 million and accrued a loss contingency in that amount which was included in Accrued expenses and other current liabilities in our consolidated balance sheet for the year ended December 31, 2018. Following further discussions, we entered into an agreement effective as of June 21, 2019 to settle the DOJ investigation, together with related qui tam or “whistleblower” lawsuits, for a payment of $48 million , $46.4 million of which was paid during the second quarter of 2019. In return for the settlement payment, the qui tam plaintiffs dismissed with prejudice their pending claims, and the DOJ provided Encompass Health and all its subsidiaries with a release from civil liability. Other Matters— The False Claims Act allows private citizens, called “relators,” to institute civil proceedings on behalf of the United States alleging violations of the False Claims Act. These lawsuits, also known as “whistleblower” or “ qui tam ” actions, can involve significant monetary damages, fines, attorneys’ fees and the award of bounties to the relators who successfully prosecute or bring these suits to the government. Qui tam cases are sealed at the time of filing, which means knowledge of the information contained in the complaint typically is limited to the relator, the federal government, and the presiding court. The defendant in a qui tam action may remain unaware of the existence of a sealed complaint for years. While the complaint is under seal, the government reviews the merits of the case and may conduct a broad investigation and seek discovery from the defendant and other parties before deciding whether to intervene in the case and take the lead on litigating the claims. The court lifts the seal when the government makes its decision on whether to intervene. If the government decides not to intervene, the relator may elect to continue to pursue the lawsuit individually on behalf of the government. It is possible that qui tam lawsuits have been filed against us, which suits remain under seal, or that we are unaware of such filings or precluded by existing law or court order from discussing or disclosing the filing of such suits. We may be subject to liability under one or more undisclosed qui tam cases brought pursuant to the False Claims Act. It is our obligation as a participant in Medicare and other federal healthcare programs to routinely conduct audits and reviews of the accuracy of our billing systems and other regulatory compliance matters. As a result of these reviews, we have made, and will continue to make, disclosures to the HHS-OIG and CMS relating to amounts we suspect represent over-payments from these programs, whether due to inaccurate billing or otherwise. Some of these disclosures have resulted in, or may result in, Encompass Health refunding amounts to Medicare or other federal healthcare programs.

Segment Reporting

Segment Reporting	9 Months Ended
	Sep. 30, 2019
Segment Reporting [Abstract]
Segment Reporting	Segment Reporting Our internal financial reporting and management structure is focused on the major types of services provided by Encompass Health. We manage our operations using two operating segments which are also our reportable segments: (1) inpatient rehabilitation and (2) home health and hospice. These reportable operating segments are consistent with information used by our chief executive officer, who is our chief operating decision maker, to assess performance and allocate resources. The following is a brief description of our reportable segments: • Inpatient Rehabilitation - Our national network of inpatient rehabilitation hospitals stretches across 33 states and Puerto Rico, with a concentration of hospitals in the eastern half of the United States and Texas. As of September 30, 2019 , we operate 133 inpatient rehabilitation hospitals. We are the sole owner of 86 of these hospitals. We retain 50.0% to 97.5% ownership in the remaining 47 jointly owned hospitals. In addition, we manage four inpatient rehabilitation units through management contracts. We provide specialized rehabilitative treatment on both an inpatient and outpatient basis. Our inpatient rehabilitation hospitals provide a higher level of rehabilitative care to patients who are recovering from conditions such as stroke and other neurological disorders, cardiac and pulmonary conditions, brain and spinal cord injuries, complex orthopedic conditions, and amputations. • Home Health and Hospice - As of September 30, 2019 , we provide home health services in 245 locations and hospice services in 82 locations across 31 states with concentrations in the Southeast and Texas. In addition, two of these agencies operate as joint ventures which we account for using the equity method of accounting. We are the sole owner of 319 of these locations. We retain 50.0% to 81.0% ownership in the remaining eight jointly owned locations. Our home health services include a comprehensive range of Medicare-certified home nursing services to adult patients in need of care. These services include, among others, skilled nursing, physical, occupational, and speech therapy, medical social work, and home health aide services. Our hospice services include in-home services to terminally ill patients and their families to address patients’ physical needs, including pain control and symptom management, and to provide emotional and spiritual support. The accounting policies of our reportable segments are the same as those described in Note 1, Basis of Presentation , “Leases” to these condensed consolidated financial statements and Note 1, Summary of Significant Accounting Policies , to the consolidated financial statements accompanying the 2018 Form 10‑K . All revenues for our services are generated from external customers. See Note 1 , Basis of Presentation , “Net Operating Revenues,” for the disaggregation of our revenues. No corporate overhead is allocated to either of our reportable segments. Our chief operating decision maker evaluates the performance of our segments and allocates resources to them based on adjusted earnings before interest, taxes, depreciation, and amortization (“Segment Adjusted EBITDA”). Selected financial information for our reportable segments is as follows (in millions): Inpatient Rehabilitation Home Health and Hospice Three Months Ended September 30, Nine Months Ended September 30, Three Months Ended September 30, Nine Months Ended September 30, 2019 2018 2019 2018 2019 2018 2019 2018 Net operating revenues $ 872.3 $ 825.6 $ 2,616.3 $ 2,500.5 $ 289.3 $ 242.0 $ 804.3 $ 680.8 Operating expenses: Inpatient rehabilitation: Salaries and benefits 459.1 423.6 1,347.7 1,264.3 — — — — Other operating expenses 131.3 124.3 386.1 374.1 — — — — Supplies 37.0 33.6 109.3 104.2 — — — — Occupancy costs 17.0 15.9 49.1 47.4 — — — — Home health and hospice: Cost of services sold (excluding depreciation and amortization) — — — — 136.4 114.6 372.8 322.3 Support and overhead costs — — — — 99.6 82.4 278.1 235.2 644.4 597.4 1,892.2 1,790.0 236.0 197.0 650.9 557.5 Other income (1.8 ) (1.8 ) (6.5 ) (3.5 ) — — — (0.5 ) Equity in net income of nonconsolidated affiliates (1.0 ) (1.9 ) (4.5 ) (5.5 ) (0.2 ) (0.2 ) (1.0 ) (0.9 ) Noncontrolling interests 20.1 19.0 60.6 59.3 2.7 2.0 8.2 6.4 Segment Adjusted EBITDA $ 210.6 $ 212.9 $ 674.5 $ 660.2 $ 50.8 $ 43.2 $ 146.2 $ 118.3 Capital expenditures $ 103.6 $ 64.5 $ 266.0 $ 181.1 $ 3.1 $ 1.7 $ 11.1 $ 7.7 Inpatient Rehabilitation Home Health and Hospice Encompass Health Consolidated As of September 30, 2019 Total assets $ 4,796.9 $ 1,623.4 $ 6,386.8 Investments in and advances to nonconsolidated affiliates 2.7 5.3 8.0 As of December 31, 2018 Total assets $ 3,900.9 $ 1,314.6 $ 5,175.0 Investments in and advances to nonconsolidated affiliates 9.5 2.7 12.2 Segment reconciliations (in millions): Three Months Ended September 30, Nine Months Ended September 30, 2019 2018 2019 2018 Total segment Adjusted EBITDA $ 261.4 $ 256.1 $ 820.7 $ 778.5 General and administrative expenses (52.5 ) (49.9 ) (183.0 ) (165.9 ) Depreciation and amortization (55.1 ) (51.2 ) (160.3 ) (146.8 ) (Loss) gain on disposal of assets (0.9 ) 1.0 (3.3 ) (2.2 ) Loss on early extinguishment of debt — — (2.3 ) — Interest expense and amortization of debt discounts and fees (40.3 ) (37.3 ) (115.2 ) (110.6 ) Net income attributable to noncontrolling interests 21.9 20.7 64.5 63.5 SARs mark-to-market impact on noncontrolling interests 0.9 0.3 4.3 2.2 Change in fair market value of equity securities — (0.1 ) 1.2 (1.1 ) Gain on consolidation of Yuma 19.2 — 19.2 — Payroll taxes on SARs exercise (0.8 ) — (1.0 ) — Income from continuing operations before income tax expense $ 153.8 $ 139.6 $ 444.8 $ 417.6 September 30, 2019 December 31, 2018 Total assets for reportable segments $ 6,420.3 $ 5,215.5 Reclassification of deferred income tax liabilities to net deferred income tax assets (33.5 ) (40.5 ) Total consolidated assets $ 6,386.8 $ 5,175.0 Additional detail regarding the revenues of our operating segments by service line follows (in millions): Three Months Ended September 30, Nine Months Ended September 30, 2019 2018 2019 2018 Inpatient rehabilitation: Inpatient $ 850.6 $ 798.4 $ 2,550.0 $ 2,425.1 Outpatient and other 21.7 27.2 66.3 75.4 Total inpatient rehabilitation 872.3 825.6 2,616.3 2,500.5 Home health and hospice: Home health 238.9 209.2 681.1 599.3 Hospice 50.4 32.8 123.2 81.5 Total home health and hospice 289.3 242.0 804.3 680.8 Total net operating revenues $ 1,161.6 $ 1,067.6 $ 3,420.6 $ 3,181.3

Condensed Consolidating Financi

Condensed Consolidating Financial Information	9 Months Ended
	Sep. 30, 2019
Condensed Financial Information Disclosure [Abstract]
Condensed Consolidating Financial Information	Condensed Consolidating Financial Information The accompanying condensed consolidating financial information has been prepared and presented pursuant to SEC Regulation S-X, Rule 3-10, “Financial Statements of Guarantors and Issuers of Guaranteed Securities Registered or Being Registered.” Each of the subsidiary guarantors is 100% owned by Encompass Health, and all guarantees are full and unconditional and joint and several, subject to certain customary conditions for release. Encompass Health’s investments in its consolidated subsidiaries, as well as guarantor subsidiaries’ investments in nonguarantor subsidiaries and nonguarantor subsidiaries’ investments in guarantor subsidiaries, are presented under the equity method of accounting with the related investment presented within the line items Intercompany receivable and investments in consolidated affiliates and Intercompany payable in the accompanying condensed consolidating balance sheets. The terms of our credit agreement allow us to declare and pay cash dividends on our common stock so long as: (1) we are not in default under our credit agreement and (2) our senior secured leverage ratio (as defined in our credit agreement) remains less than or equal to 2 x. The terms of our senior note indenture allow us to declare and pay cash dividends on our common stock so long as (1) we are not in default, (2) the consolidated coverage ratio (as defined in the indenture) exceeds 2 x or we are otherwise allowed under the indenture to incur debt, and (3) we have capacity under the indenture’s restricted payments covenant to declare and pay dividends. See Note 9, Long-term Debt , to the consolidated financial statements accompanying the 2018 Form 10‑K . Periodically, certain wholly owned subsidiaries of Encompass Health make dividends or distributions of available cash and/or intercompany receivable balances to their parents. In addition, Encompass Health makes contributions to certain wholly owned subsidiaries. When made, these dividends, distributions, and contributions impact the Intercompany receivable and investments in consolidated affiliates , Intercompany payable , and Encompass Health shareholders’ equity line items in the accompanying condensed consolidating balance sheet but have no impact on the consolidated financial statements of Encompass Health Corporation. Three Months Ended September 30, 2019 Encompass Health Corporation Guarantor Subsidiaries Nonguarantor Subsidiaries Eliminating Entries Encompass Health Consolidated (In Millions) Net operating revenues $ 5.3 $ 598.6 $ 592.0 $ (34.3 ) $ 1,161.6 Operating expenses: Salaries and benefits 14.9 294.5 356.6 (5.2 ) 660.8 Other operating expenses 9.4 88.2 72.0 (13.0 ) 156.6 Occupancy costs 0.5 25.2 12.2 (16.1 ) 21.8 Supplies — 24.7 18.2 — 42.9 General and administrative expenses 36.7 — 15.8 — 52.5 Depreciation and amortization 4.9 26.6 23.6 — 55.1 Total operating expenses 66.4 459.2 498.4 (34.3 ) 989.7 Interest expense and amortization of debt discounts and fees 33.3 6.1 9.4 (8.5 ) 40.3 Other income (8.3 ) (19.7 ) (1.5 ) 8.5 (21.0 ) Equity in net income of nonconsolidated affiliates — (0.9 ) (0.3 ) — (1.2 ) Equity in net income of consolidated affiliates (127.3 ) (15.0 ) — 142.3 — Management fees (39.9 ) 29.0 10.9 — — Income from continuing operations before income tax (benefit) expense 81.1 139.9 75.1 (142.3 ) 153.8 Provision for income tax (benefit) expense (16.5 ) 37.5 13.3 — 34.3 Income from continuing operations 97.6 102.4 61.8 (142.3 ) 119.5 Loss from discontinued operations, net of tax — — — — — Net and comprehensive income 97.6 102.4 61.8 (142.3 ) 119.5 Less: Net and comprehensive income attributable to noncontrolling interests — — (21.9 ) — (21.9 ) Net and comprehensive income attributable to Encompass Health $ 97.6 $ 102.4 $ 39.9 $ (142.3 ) $ 97.6 Three Months Ended September 30, 2018 Encompass Health Corporation Guarantor Subsidiaries Nonguarantor Subsidiaries Eliminating Entries Encompass Health Consolidated (In Millions) Net operating revenues $ 4.8 $ 580.4 $ 514.7 $ (32.3 ) $ 1,067.6 Operating expenses: Salaries and benefits 11.3 281.1 305.3 (5.4 ) 592.3 Other operating expenses 9.9 81.1 63.9 (12.0 ) 142.9 Occupancy costs 0.5 24.0 10.0 (14.9 ) 19.6 Supplies — 22.9 15.7 — 38.6 General and administrative expenses 38.8 — 11.1 — 49.9 Depreciation and amortization 4.4 27.1 19.7 — 51.2 Total operating expenses 64.9 436.2 425.7 (32.3 ) 894.5 Interest expense and amortization of debt discounts and fees 31.6 5.6 6.9 (6.8 ) 37.3 Other income (6.9 ) (0.3 ) (1.3 ) 6.8 (1.7 ) Equity in net income of nonconsolidated affiliates — (1.8 ) (0.3 ) — (2.1 ) Equity in net income of consolidated affiliates (117.8 ) (14.6 ) — 132.4 — Management fees (37.9 ) 28.3 9.6 — — Income from continuing operations before income tax (benefit) expense 70.9 127.0 74.1 (132.4 ) 139.6 Provision for income tax (benefit) expense (17.8 ) 34.2 13.8 — 30.2 Income from continuing operations 88.7 92.8 60.3 (132.4 ) 109.4 Loss from discontinued operations, net of tax (0.1 ) — — — (0.1 ) Net and comprehensive income 88.6 92.8 60.3 (132.4 ) 109.3 Less: Net and comprehensive income attributable to noncontrolling interests — — (20.7 ) — (20.7 ) Net and comprehensive income attributable to Encompass Health $ 88.6 $ 92.8 $ 39.6 $ (132.4 ) $ 88.6 Nine Months Ended September 30, 2019 Encompass Health Corporation Guarantor Subsidiaries Nonguarantor Subsidiaries Eliminating Entries Encompass Health Consolidated (In Millions) Net operating revenues $ 15.9 $ 1,811.8 $ 1,694.8 $ (101.9 ) $ 3,420.6 Operating expenses: Salaries and benefits 45.2 873.7 1,001.1 (15.5 ) 1,904.5 Other operating expenses 31.2 258.1 205.5 (38.3 ) 456.5 Occupancy costs 1.5 75.1 33.2 (48.1 ) 61.7 Supplies — 73.2 51.5 — 124.7 General and administrative expenses 116.0 — 67.0 — 183.0 Depreciation and amortization 14.8 79.0 66.5 — 160.3 Total operating expenses 208.7 1,359.1 1,424.8 (101.9 ) 2,890.7 Loss on early extinguishment of debt 2.3 — — — 2.3 Interest expense and amortization of debt discounts and fees 94.0 18.5 24.7 (22.0 ) 115.2 Other income (22.7 ) (20.3 ) (5.9 ) 22.0 (26.9 ) Equity in net income of nonconsolidated affiliates — (4.2 ) (1.3 ) — (5.5 ) Equity in net income of consolidated affiliates (375.1 ) (48.6 ) — 423.7 — Management fees (120.1 ) 88.0 32.1 — — Income from continuing operations before income tax (benefit) expense 228.8 419.3 220.4 (423.7 ) 444.8 Provision for income tax (benefit) expense (62.9 ) 112.4 39.1 — 88.6 Income from continuing operations 291.7 306.9 181.3 (423.7 ) 356.2 Loss from discontinued operations, net of tax (0.6 ) — — — (0.6 ) Net and comprehensive income 291.1 306.9 181.3 (423.7 ) 355.6 Less: Net and comprehensive income attributable to noncontrolling interests — — (64.5 ) — (64.5 ) Net and comprehensive income attributable to Encompass Health $ 291.1 $ 306.9 $ 116.8 $ (423.7 ) $ 291.1 Nine Months Ended September 30, 2018 Encompass Health Corporation Guarantor Subsidiaries Nonguarantor Subsidiaries Eliminating Entries Encompass Health Consolidated (In Millions) Net operating revenues $ 15.9 $ 1,763.2 $ 1,500.3 $ (98.1 ) $ 3,181.3 Operating expenses: Salaries and benefits 33.9 844.5 878.5 (16.2 ) 1,740.7 Other operating expenses 27.6 256.4 186.9 (37.4 ) 433.5 Occupancy costs 1.5 71.7 29.0 (44.5 ) 57.7 Supplies — 71.4 46.4 — 117.8 General and administrative expenses 119.4 — 46.5 — 165.9 Depreciation and amortization 9.9 81.1 55.8 — 146.8 Total operating expenses 192.3 1,325.1 1,243.1 (98.1 ) 2,662.4 Interest expense and amortization of debt discounts and fees 93.3 17.0 18.8 (18.5 ) 110.6 Other income (17.8 ) (0.8 ) (2.8 ) 18.5 (2.9 ) Equity in net income of nonconsolidated affiliates — (5.2 ) (1.2 ) — (6.4 ) Equity in net income of consolidated affiliates (347.6 ) (48.4 ) — 396.0 — Management fees (114.8 ) 85.5 29.3 — — Income from continuing operations before income tax (benefit) expense 210.5 390.0 213.1 (396.0 ) 417.6 Provision for income tax (benefit) expense (54.1 ) 105.1 38.5 — 89.5 Income from continuing operations 264.6 284.9 174.6 (396.0 ) 328.1 Loss from discontinued operations, net of tax (0.4 ) — — — (0.4 ) Net and comprehensive income 264.2 284.9 174.6 (396.0 ) 327.7 Less: Net and comprehensive income attributable to noncontrolling interests — — (63.5 ) — (63.5 ) Net and comprehensive income attributable to Encompass Health $ 264.2 $ 284.9 $ 111.1 $ (396.0 ) $ 264.2 As of September 30, 2019 Encompass Health Corporation Guarantor Subsidiaries Nonguarantor Subsidiaries Eliminating Entries Encompass Health Consolidated (In Millions) Assets Current assets: Cash and cash equivalents $ 391.2 $ 3.7 $ 27.1 $ — $ 422.0 Restricted cash — — 66.8 — 66.8 Accounts receivable — 279.0 237.9 — 516.9 Other current assets 52.6 39.2 25.8 (45.9 ) 71.7 Total current assets 443.8 321.9 357.6 (45.9 ) 1,077.4 Property and equipment, net 127.7 1,167.9 579.2 — 1,874.8 Operating lease right-of-use assets 14.0 197.1 126.0 (25.7 ) 311.4 Goodwill — 912.1 1,393.1 — 2,305.2 Intangible assets, net 17.2 105.1 364.5 — 486.8 Deferred income tax assets 19.1 28.9 — (25.6 ) 22.4 Other long-term assets 53.1 89.5 166.2 — 308.8 Intercompany notes receivable 789.4 — — (789.4 ) — Intercompany receivable and investments in consolidated affiliates 3,157.2 421.7 — (3,578.9 ) — Total assets $ 4,621.5 $ 3,244.2 $ 2,986.6 $ (4,465.5 ) $ 6,386.8 Liabilities and Shareholders’ Equity Current liabilities: Current portion of long-term debt $ 416.9 $ 8.0 $ 12.3 $ — $ 437.2 Current operating lease liabilities 2.7 23.6 25.8 (7.2 ) 44.9 Accounts payable 7.6 55.1 38.7 — 101.4 Accrued expenses and other current liabilities 177.7 101.5 291.8 (45.9 ) 525.1 Total current liabilities 604.9 188.2 368.6 (53.1 ) 1,108.6 Long-term debt, net of current portion 2,627.4 284.5 50.0 — 2,961.9 Long-term operating lease liabilities 11.6 177.2 103.3 (18.7 ) 273.4 Intercompany notes payable — — 789.4 (789.4 ) — Other long-term liabilities 44.5 11.0 131.6 (25.5 ) 161.6 Intercompany payable — — 79.7 (79.7 ) — 3,288.4 660.9 1,522.6 (966.4 ) 4,505.5 Commitments and contingencies Redeemable noncontrolling interests — — 210.0 — 210.0 Shareholders’ equity: Encompass Health shareholders’ equity 1,333.1 2,583.3 915.8 (3,499.1 ) 1,333.1 Noncontrolling interests — — 338.2 — 338.2 Total shareholders’ equity 1,333.1 2,583.3 1,254.0 (3,499.1 ) 1,671.3 Total liabilities and shareholders’ equity $ 4,621.5 $ 3,244.2 $ 2,986.6 $ (4,465.5 ) $ 6,386.8 As of December 31, 2018 Encompass Health Corporation Guarantor Subsidiaries Nonguarantor Subsidiaries Eliminating Entries Encompass Health Consolidated (In Millions) Assets Current assets: Cash and cash equivalents $ 41.5 $ 3.0 $ 24.7 $ — $ 69.2 Restricted cash — — 59.0 — 59.0 Accounts receivable — 270.7 197.0 — 467.7 Other current assets 36.3 17.6 31.1 (18.8 ) 66.2 Total current assets 77.8 291.3 311.8 (18.8 ) 662.1 Property and equipment, net 123.9 1,041.5 469.4 — 1,634.8 Goodwill — 912.2 1,188.6 — 2,100.8 Intangible assets, net 21.4 96.5 325.5 — 443.4 Deferred income tax assets 47.9 28.9 — (33.9 ) 42.9 Other long-term assets 47.9 100.4 142.7 — 291.0 Intercompany notes receivable 535.3 — — (535.3 ) — Intercompany receivable and investments in consolidated affiliates 2,904.4 457.6 — (3,362.0 ) — Total assets $ 3,758.6 $ 2,928.4 $ 2,438.0 $ (3,950.0 ) $ 5,175.0 Liabilities and Shareholders’ Equity Current liabilities: Current portion of long-term debt $ 35.0 $ 7.6 $ 10.7 $ (17.5 ) $ 35.8 Accounts payable 8.9 46.4 34.7 — 90.0 Accrued expenses and other current liabilities 211.8 76.4 259.8 (1.3 ) 546.7 Total current liabilities 255.7 130.4 305.2 (18.8 ) 672.5 Long-term debt, net of current portion 2,188.7 262.1 27.8 — 2,478.6 Intercompany notes payable — — 535.3 (535.3 ) — Other long-term liabilities 37.5 17.1 184.4 (33.8 ) 205.2 Intercompany payable — — 53.1 (53.1 ) — 2,481.9 409.6 1,105.8 (641.0 ) 3,356.3 Commitments and contingencies Redeemable noncontrolling interests — — 261.7 — 261.7 Shareholders’ equity: Encompass Health shareholders’ equity 1,276.7 2,518.8 790.2 (3,309.0 ) 1,276.7 Noncontrolling interests — — 280.3 — 280.3 Total shareholders’ equity 1,276.7 2,518.8 1,070.5 (3,309.0 ) 1,557.0 Total liabilities and shareholders’ equity $ 3,758.6 $ 2,928.4 $ 2,438.0 $ (3,950.0 ) $ 5,175.0 Nine Months Ended September 30, 2019 Encompass Health Corporation Guarantor Subsidiaries Nonguarantor Subsidiaries Eliminating Entries Encompass Health Consolidated (In Millions) Net cash (used in) provided by operating activities $ (43.7 ) $ 299.9 $ 163.5 $ — $ 419.7 Cash flows from investing activities: Purchases of property and equipment (22.3 ) (136.9 ) (100.7 ) — (259.9 ) Additions to capitalized software costs (4.5 ) (0.6 ) (4.1 ) — (9.2 ) Acquisitions of businesses, net of cash acquired (217.5 ) — (13.7 ) — (231.2 ) Funding of intercompany note receivable (64.0 ) — — 64.0 — Proceeds from repayment of intercompany note receivable 39.5 — 17.5 (57.0 ) — Other, net (6.8 ) (1.0 ) (3.6 ) — (11.4 ) Net cash used in investing activities (275.6 ) (138.5 ) (104.6 ) 7.0 (511.7 ) Cash flows from financing activities: Proceeds from bond issuance 1,000.0 — — — 1,000.0 Principal payments on debt, including pre-payments (114.3 ) — (1.5 ) — (115.8 ) Principal borrowings on intercompany note payable — — 64.0 (64.0 ) — Principal payments on intercompany note payable (17.5 ) — (39.5 ) 57.0 — Borrowings on revolving credit facility 525.0 — — — 525.0 Payments on revolving credit facility (555.0 ) — — — (555.0 ) Principal payments under finance lease obligations (0.5 ) (5.9 ) (7.8 ) — (14.2 ) Debt issuance costs (15.2 ) — — — (15.2 ) Repurchases of common stock, including fees and expenses (45.9 ) — — — (45.9 ) Dividends paid on common stock (81.2 ) — (0.1 ) — (81.3 ) Purchase of equity interests in consolidated affiliates (162.9 ) — — — (162.9 ) Distributions paid to noncontrolling interests of consolidated affiliates — — (57.6 ) — (57.6 ) Taxes paid on behalf of employees for shares withheld (15.0 ) — (1.2 ) — (16.2 ) Other, net (0.6 ) — 12.0 — 11.4 Change in intercompany advances 152.1 (154.8 ) 2.7 — — Net cash provided by (used in) financing activities 669.0 (160.7 ) (29.0 ) (7.0 ) 472.3 Increase in cash, cash equivalents, and restricted cash 349.7 0.7 29.9 — 380.3 Cash, cash equivalents, and restricted cash at beginning of period 41.5 3.0 89.0 — 133.5 Cash, cash equivalents, and restricted cash at end of period $ 391.2 $ 3.7 $ 118.9 $ — $ 513.8 Reconciliation of Cash, Cash Equivalents, and Restricted Cash Cash and cash equivalents at beginning of period $ 41.5 $ 3.0 $ 24.7 $ — $ 69.2 Restricted cash at beginning of period — — 59.0 — 59.0 Restricted cash included in other long term assets at beginning of period — — 5.3 — 5.3 Cash, cash equivalents, and restricted cash at beginning of period $ 41.5 $ 3.0 $ 89.0 $ — $ 133.5 Cash and cash equivalents at end of period $ 391.2 $ 3.7 $ 27.1 $ — $ 422.0 Restricted cash at end of period — — 66.8 — 66.8 Restricted cash included in other long-term assets at end of period — — 25.0 — 25.0 Cash, cash equivalents, and restricted cash at end of period $ 391.2 $ 3.7 $ 118.9 $ — $ 513.8 Nine Months Ended September 30, 2018 Encompass Health Corporation Guarantor Subsidiaries Nonguarantor Subsidiaries Eliminating Entries Encompass Health Consolidated (In Millions) Net cash (used in) provided by operating activities $ (16.9 ) $ 339.3 $ 261.6 $ — $ 584.0 Cash flows from investing activities: Purchases of property and equipment (23.3 ) (98.3 ) (49.9 ) — (171.5 ) Additions to capitalized software costs (12.1 ) — (1.1 ) — (13.2 ) Acquisitions of businesses, net of cash acquired (129.7 ) — (6.1 ) — (135.8 ) Proceeds from repayment of intercompany note receivable 70.0 — — (70.0 ) — Other, net (6.8 ) 2.9 (1.9 ) — (5.8 ) Net cash used in investing activities (101.9 ) (95.4 ) (59.0 ) (70.0 ) (326.3 ) Cash flows from financing activities: Principal payments on debt, including pre-payments (13.8 ) — (2.3 ) — (16.1 ) Principal payments on intercompany note payable — — (70.0 ) 70.0 — Borrowings on revolving credit facility 285.0 — — — 285.0 Payments on revolving credit facility (315.0 ) — — — (315.0 ) Principal payments under finance lease obligations — (6.2 ) (6.8 ) — (13.0 ) Dividends paid on common stock (74.3 ) — (0.1 ) — (74.4 ) Purchase of equity interests in consolidated affiliates (65.1 ) — — — (65.1 ) Distributions paid to noncontrolling interests of consolidated affiliates — — (56.5 ) — (56.5 ) Taxes paid on behalf of employees for shares withheld (7.4 ) — (0.9 ) — (8.3 ) Other, net 3.1 — 6.8 — 9.9 Change in intercompany advances 314.0 (236.3 ) (77.7 ) — — Net cash provided by (used in) financing activities 126.5 (242.5 ) (207.5 ) 70.0 (253.5 ) Increase (decrease) in cash, cash equivalents, and restricted cash 7.7 1.4 (4.9 ) — 4.2 Cash, cash equivalents, and restricted cash at beginning of period 34.3 3.0 79.5 — 116.8 Cash, cash equivalents, and restricted cash at end of period $ 42.0 $ 4.4 $ 74.6 $ — $ 121.0 Reconciliation of Cash, Cash Equivalents, and Restricted Cash Cash and cash equivalents at beginning of period $ 34.3 $ 3.0 $ 17.1 $ — $ 54.4 Restricted cash at beginning of period — — 62.4 — 62.4 Cash, cash equivalents, and restricted cash at beginning of period $ 34.3 $ 3.0 $ 79.5 $ — $ 116.8 Cash and cash equivalents at end of period $ 42.0 $ 4.4 $ 10.5 $ — $ 56.9 Restricted cash at end of period — — 62.1 — 62.1 Long term restricted cash at end of period — — 2.0 — 2.0 Cash, cash equivalents, and restricted cash at end of period $ 42.0 $ 4.4 $ 74.6 $ — $ 121.0 Supplemental schedule of noncash financing activity: Intercompany note activity $ (135.8 ) $ — $ 135.8 $ — $ —

Basis of Presentation (Policies

Basis of Presentation (Policies)	9 Months Ended
	Sep. 30, 2019
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Net Operating Revenues	Net Operating Revenues — Our Net operating revenues disaggregated by payor source and segment are as follows (in millions): Inpatient Rehabilitation Home Health and Hospice Consolidated Three Months Ended September 30, Three Months Ended September 30, Three Months Ended September 30, 2019 2018 2019 2018 2019 2018 Medicare $ 624.5 $ 600.5 $ 248.4 $ 205.7 $ 872.9 $ 806.2 Medicare Advantage 94.7 75.0 25.2 22.7 119.9 97.7 Managed care 87.3 85.1 10.4 8.6 97.7 93.7 Medicaid 28.0 25.7 4.8 4.1 32.8 29.8 Other third-party payors 12.1 11.8 — — 12.1 11.8 Workers’ compensation 6.9 6.9 0.3 0.5 7.2 7.4 Patients 6.1 5.3 — 0.1 6.1 5.4 Other income 12.7 15.3 0.2 0.3 12.9 15.6 Total $ 872.3 $ 825.6 $ 289.3 $ 242.0 $ 1,161.6 $ 1,067.6 Inpatient Rehabilitation Home Health and Hospice Consolidated Nine Months Ended September 30, Nine Months Ended September 30, Nine Months Ended September 30, 2019 2018 2019 2018 2019 2018 Medicare $ 1,892.8 $ 1,832.1 $ 684.4 $ 581.8 $ 2,577.2 $ 2,413.9 Medicare Advantage 276.2 226.2 77.4 64.5 353.6 290.7 Managed care 257.5 256.7 26.7 24.9 284.2 281.6 Medicaid 81.4 77.2 13.8 7.3 95.2 84.5 Other third-party payors 32.6 36.5 — — 32.6 36.5 Workers’ compensation 21.6 21.1 0.7 0.8 22.3 21.9 Patients 17.8 14.1 0.5 0.8 18.3 14.9 Other income 36.4 36.6 0.8 0.7 37.2 37.3 Total $ 2,616.3 $ 2,500.5 $ 804.3 $ 680.8 $ 3,420.6 $ 3,181.3 See Note 1, Summary of Significant Accounting Policies , to the consolidated financial statements accompanying the 2018 Form 10-K for our policy related to Net operating revenues .
Leases	Leases— We determine if an arrangement is a lease or contains a lease at inception and perform an analysis to determine whether the lease is an operating lease or a finance lease. We measure right-of-use assets and lease liabilities at the lease commencement date based on the present value of the remaining lease payments. As most of our leases do not provide a readily determinable implicit rate, we estimate an incremental borrowing rate based on the credit quality of the Company and by comparing interest rates available in the market for similar borrowings, and adjusting this amount based on the impact of collateral over the term of each lease. We use this rate to discount the remaining lease payments in measuring the right-of-use asset and lease liability. We use the implicit rate when readily determinable. We recognize lease expense for operating leases on a straight-line basis over the lease term. For our finance leases, we recognize amortization expense from the amortization of the right-of-use asset and interest expense on the related lease liability. Certain of our lease agreements contain annual escalation clauses based on changes in the Consumer Price Index. The changes to the Consumer Price Index, as compared to our initial estimate at the lease commencement date, are treated as variable lease payments and recognized in the period in which the obligation for those payments was incurred. We do not account for lease and nonlease components separately for purposes of establishing right-of-use assets and lease liabilities.
Recent Accounting Pronouncements	Recently Adopted Accounting Pronouncements — In February 2016, the FASB issued ASU 2016-02, “Leases (Topic 842),” and has subsequently issued supplemental and/or clarifying ASUs (collectively “ASC 842”), in order to increase transparency and comparability by recognizing lease assets and liabilities on the balance sheet and disclosing key information about leasing arrangements. We adopted ASC 842 using the modified retrospective approach and applied the transition provisions with an effective date as of January 1, 2019 for leases that existed on that date. Prior period results continue to be presented under ASC 840 based on the accounting originally in effect for such periods. ASC 842 provides optional practical expedients in transition. We elected the ‘package of practical expedients,’ which permits us to not reassess under ASC 842 our prior conclusions about lease identification, lease classification and initial direct costs, and the practical expedient to not reassess certain land easements. We did not elect the use-of-hindsight practical expedient during the transition to ASC 842. The adoption of ASC 842 resulted in the addition of approximately $349 million in assets and $347 million in liabilities to our condensed consolidated balance sheet as of January 1, 2019, with the remaining $2 million being recorded as an adjustment to Capital in excess of par value . The adoption of ASC 842 also resulted in increased disclosure, including qualitative and quantitative disclosures about the nature, amount, timing and uncertainty of cash flows arising from leases. See the “Leases” section of this note and Note 4, Leases , and Note 6, Long-term Debt , for additional information about our leases. Recent Accounting Pronouncements Not Yet Adopted — In June 2016, the FASB issued ASU 2016-13, “Financial Instruments – Credit Losses (Topic 326),” which provides guidance for accounting for credit losses on financial instruments. The new guidance introduces an approach based on expected losses to estimate credit losses on certain types of financial instruments and modifies the impairment model for available-for-sale debt securities. The new guidance is effective for us beginning January 1, 2020, including interim periods within that reporting period. Early adoption is permitted beginning January 1, 2019. We continue to review the requirements of this standard and any potential impact it may have on our condensed consolidated financial statements. In August 2018, the FASB issued ASU 2018-15, “Intangibles—Goodwill and Other—Internal-Use Software (Subtopic 350-40): Customer’s Accounting for Implementation Costs Incurred in a Cloud Computing Arrangement That Is a Service Contract.” The update helps entities evaluate the accounting for fees paid by a customer in a cloud computing arrangement (hosting arrangement), by providing guidance in determining when the arrangement includes a software license. It requires entities to account for such costs consistent with the guidance on capitalizing costs associated with developing or obtaining internal-use software. The new guidance is effective for us beginning January 1, 2020, including interim periods within that reporting period. Early adoption is permitted. We continue to review the requirements of this standard and any potential impact it may have on our condensed consolidated financial statements. We do not believe any other recently issued, but not yet effective, accounting standards will have a material effect on our condensed consolidated financial position, results of operations, or cash flows.

Basis of Presentation (Tables)

Basis of Presentation (Tables)	9 Months Ended
	Sep. 30, 2019
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Concentration of Net Operating Revenues by Payor	Our Net operating revenues disaggregated by payor source and segment are as follows (in millions): Inpatient Rehabilitation Home Health and Hospice Consolidated Three Months Ended September 30, Three Months Ended September 30, Three Months Ended September 30, 2019 2018 2019 2018 2019 2018 Medicare $ 624.5 $ 600.5 $ 248.4 $ 205.7 $ 872.9 $ 806.2 Medicare Advantage 94.7 75.0 25.2 22.7 119.9 97.7 Managed care 87.3 85.1 10.4 8.6 97.7 93.7 Medicaid 28.0 25.7 4.8 4.1 32.8 29.8 Other third-party payors 12.1 11.8 — — 12.1 11.8 Workers’ compensation 6.9 6.9 0.3 0.5 7.2 7.4 Patients 6.1 5.3 — 0.1 6.1 5.4 Other income 12.7 15.3 0.2 0.3 12.9 15.6 Total $ 872.3 $ 825.6 $ 289.3 $ 242.0 $ 1,161.6 $ 1,067.6 Inpatient Rehabilitation Home Health and Hospice Consolidated Nine Months Ended September 30, Nine Months Ended September 30, Nine Months Ended September 30, 2019 2018 2019 2018 2019 2018 Medicare $ 1,892.8 $ 1,832.1 $ 684.4 $ 581.8 $ 2,577.2 $ 2,413.9 Medicare Advantage 276.2 226.2 77.4 64.5 353.6 290.7 Managed care 257.5 256.7 26.7 24.9 284.2 281.6 Medicaid 81.4 77.2 13.8 7.3 95.2 84.5 Other third-party payors 32.6 36.5 — — 32.6 36.5 Workers’ compensation 21.6 21.1 0.7 0.8 22.3 21.9 Patients 17.8 14.1 0.5 0.8 18.3 14.9 Other income 36.4 36.6 0.8 0.7 37.2 37.3 Total $ 2,616.3 $ 2,500.5 $ 804.3 $ 680.8 $ 3,420.6 $ 3,181.3
Revision of Previously Issued Financial Statements [Table Text Block]	For additional information on this revision, see Note 1, Summary of Significant Accounting Policies , “Revision of Previously Issued Financial Statements” to the consolidated financial statements accompanying the 2018 Form 10-K. For the Nine Months Ended September 30, 2018 As Reported Adjustment As Revised (In Millions) Fair value adjustments to redeemable noncontrolling interests $ (66.1 ) $ (10.9 ) $ (77.0 ) Capital in excess of par value 2,673.2 (54.9 ) 2,618.3 Accumulated deficit (928.1 ) 14.8 (913.3 ) Total shareholders’ equity 1,583.7 (40.1 ) 1,543.6

Business Combinations (Tables)

Business Combinations (Tables)	9 Months Ended
	Sep. 30, 2019
Business Combinations [Abstract]
Schedule of Assets Acquired and Liabilities Assumed at the Acquisition Date	The preliminary fair value of the assets acquired and liabilities assumed at the acquisition date were as follows (in millions): Accounts receivable $ 10.2 Prepaid expenses and other current assets 1.7 Property and equipment, net 0.7 Identifiable intangible assets: Noncompete agreements (useful lives of 5 years) 1.0 Trade name (useful life of 6 months) 1.0 Certificates of need (useful lives of 10 years) 34.3 Licenses (useful lives of 10 years) 14.6 Internal-use software (useful lives of 3 years) 0.1 Goodwill 163.9 Other long-term assets 5.0 Total assets acquired 232.5 Liabilities assumed: Current portion of long-term debt 0.3 Accounts payable 1.2 Accrued payroll 8.1 Other current liabilities 2.3 Long-term operating lease liabilities 3.1 Total liabilities assumed 15.0 Net assets acquired $ 217.5 The fair value of the assets acquired at the acquisition date were as follows (in millions): Identifiable intangible assets: Noncompete agreement (useful lives of 2 years) $ 0.1 Trade name (useful life of 20 years) 0.4 Goodwill 4.8 Total assets acquired 5.3 Total liabilities assumed 0.2 Net assets acquired $ 5.1 The fair value of the assets acquired and liabilities assumed at the acquisition date were as follows (in millions): Identifiable intangible assets: Noncompete agreements (useful lives of 5 years) $ 0.2 Certificates of need (useful lives of 10 years) 2.0 License (useful life of 10 years) 0.8 Goodwill 10.8 Other assets acquired 0.2 Total assets acquired 14.0 Liabilities assumed: Accrued payroll 0.1 Other current liabilities 0.1 Other long-term liabilities 0.1 Total liabilities assumed 0.3 Net assets acquired $ 13.7
Schedule of Noncash or Part Noncash Acquisitions	Information regarding the net cash paid for Alacare is as follows (in millions): Fair value of assets acquired $ 68.6 Goodwill 163.9 Fair value of liabilities assumed (15.0 ) Net cash paid for acquisition $ 217.5 Information regarding the net cash paid for the inpatient rehabilitation acquisitions during each period presented is as follows (in millions): Three Months Ended September 30, Nine Months Ended September 30, 2019 2018 2019 2018 Fair value of assets acquired $ 0.5 $ 9.7 $ 0.5 $ 9.7 Goodwill 4.8 6.4 4.8 6.4 Fair value of liabilities assumed (0.2 ) — (0.2 ) — Fair value of noncontrolling interest owned by joint venture partner (5.1 ) (16.1 ) (5.1 ) (16.1 ) Net cash paid for acquisitions $ — $ — $ — $ — Information regarding the net cash paid for the other home health and hospice acquisitions during each period presented is as follows (in millions): Three Months Ended September 30, Nine Months Ended September 30, 2019 2018 2019 2018 Fair value of assets acquired $ — $ 41.0 $ 3.2 $ 42.0 Goodwill — 97.0 10.8 102.1 Fair value of liabilities assumed — (8.3 ) (0.3 ) (8.3 ) Net cash paid for acquisitions $ — $ 129.7 $ 13.7 $ 135.8
Summary of Actual and Pro Forma Results of Operations for Acquisitions	The following table summarizes the results of operations of the above mentioned acquisitions from their respective dates of acquisition included in our consolidated results of operations and the unaudited pro forma results of operations of the combined entity had the date of the acquisitions been January 1, 2018 (in millions): Net Operating Revenues Net Income Attributable to Encompass Health Acquired entities only: Actual from acquisition date to September 30, 2019 Inpatient Rehabilitation $ 1.2 $ (1.0 ) Alacare 30.3 1.7 Other Home Health and Hospice 4.8 0.9 Combined entity: Supplemental pro forma from 07/01/2019-09/30/2019 1,162.6 97.6 Combined entity: Supplemental pro forma from 07/01/2018-09/30/2018 1,102.7 91.4 Combined entity: Supplemental pro forma from 01/01/2019-09/30/2019 3,490.3 296.7 Combined entity: Supplemental pro forma from 01/01/2018-09/30/2018 3,284.2 270.4

Variable Interest Entities (Tab

Variable Interest Entities (Tables)	9 Months Ended
	Sep. 30, 2019
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Schedule of carrying amounts and classifications of VIE's assets and liabilities	The carrying amounts and classifications of the consolidated VIEs’ assets and liabilities, which are included in our consolidated balance sheet, are as follows (in millions): September 30, 2019 December 31, 2018 Assets Current assets: Cash and cash equivalents $ 0.1 $ 0.3 Accounts receivable 30.0 31.0 Other current assets 11.3 4.9 Total current assets 41.4 36.2 Property and equipment, net 122.5 111.5 Operating lease right-of-use assets 6.4 — Goodwill 15.9 15.9 Intangible assets, net 3.5 4.3 Other long-term assets 31.2 29.6 Total assets $ 220.9 $ 197.5 Liabilities Current liabilities: Current portion of long-term debt $ 0.8 $ 0.6 Current operating lease liabilities 1.4 — Accounts payable 7.3 5.2 Accrued expenses and other current liabilities 24.4 45.0 Total current liabilities 33.9 50.8 Long-term debt, net of current portion 10.7 — Long-term operating lease liabilities 5.0 — Total liabilities $ 49.6 $ 50.8

Leases (Tables)

Leases (Tables)	9 Months Ended
	Sep. 30, 2019
Leases [Abstract]
Components of Lease Costs	The components of lease costs are as follows (in millions): Three Months Ended September 30, 2019 Nine Months Ended September 30, 2019 Operating lease cost $ 19.0 $ 54.8 Finance lease cost: Amortization of right-of-use assets 7.5 22.7 Interest on lease liabilities 7.2 22.0 Total finance lease cost 14.7 44.7 Short-term and variable lease cost 0.8 1.2 Sublease income (0.9 ) (2.4 ) Total lease cost $ 33.6 $ 98.3
Schedule of Supplemental Balance Sheet Information Related to Leases [Table Text Block]	Supplemental condensed consolidated balance sheet information related to leases is as follows (in millions): Classification As of September 30, 2019 Assets Operating lease Operating lease right-of-use assets $ 311.4 Finance lease (1) Property and equipment, net 316.0 Total leased assets $ 627.4 Liabilities Current liabilities: Operating lease Current operating lease liabilities $ 44.9 Finance lease Current portion of long-term debt 19.0 Noncurrent liabilities: Operating lease Long-term operating lease liabilities 273.4 Finance lease Long-term debt, net of current portion 344.8 Total leased liabilities $ 682.1 (1) Finance lease assets are recorded net of accumulated amortization of $91.7 million as of September 30, 2019 .
Schedule of Weighted Average Remaining Lease Term and Discount Rate [Table Text Block]	As of September 30, 2019 Weighted Average Remaining Lease Term Operating lease 8.8 years Finance lease 13.8 years Weighted Average Discount Rate Operating lease 6.0 % Finance lease 8.1 %
Maturities of Finance Lease Liabilities [Table Text Block]	Maturities of lease liabilities as of September 30, 2019 are as follows (in millions): Operating Leases Finance Leases October 1 through December 31, 2019 $ 13.1 $ 11.7 2020 64.4 47.6 2021 56.5 45.6 2022 48.4 42.1 2023 43.8 41.8 2024 37.6 41.2 2025 and Thereafter 162.6 391.5 Total lease payments 426.4 621.5 Less: Interest portion (108.1 ) (257.7 ) Total lease liabilities $ 318.3 $ 363.8
Maturities of Operating Lease Liabilities [Table Text Block]	Maturities of lease liabilities as of September 30, 2019 are as follows (in millions): Operating Leases Finance Leases October 1 through December 31, 2019 $ 13.1 $ 11.7 2020 64.4 47.6 2021 56.5 45.6 2022 48.4 42.1 2023 43.8 41.8 2024 37.6 41.2 2025 and Thereafter 162.6 391.5 Total lease payments 426.4 621.5 Less: Interest portion (108.1 ) (257.7 ) Total lease liabilities $ 318.3 $ 363.8
Schedule of Future Minimum Rental Payments for Operating Leases [Table Text Block]	Future minimum lease payments at December 31, 2018, for those leases having an initial or remaining noncancelable lease term in excess of one year, are as follows (in millions): Year Ending December 31, Operating Leases Capital Lease Obligations 2019 $ 71.4 $ 36.2 2020 65.8 32.3 2021 54.3 30.3 2022 41.0 28.7 2023 35.3 28.0 2024 and Thereafter 148.2 299.7 $ 416.0 455.2 Less: Interest portion (191.4 ) Obligations under capital leases $ 263.8
Supplemental Cash Flow Information [Table Text Block]	Supplemental cash flow information related to our leases is as follows (in millions): Nine Months Ended September 30, 2019 Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases $ 54.4 Operating cash flows from finance leases 22.2 Financing cash flows from finance leases 14.2 Right-of-use assets obtained in exchange for lease obligations: Operating leases $ 55.4 Finance leases 8.6

Investments in and Advances t_2

Investments in and Advances to Nonconsolidated Affiliates (Tables)	9 Months Ended
	Sep. 30, 2019
Investments in and Advances to Affiliates, Schedule of Investments [Abstract]
Schedule of Combined Results of Operations of Equity Method Affiliates	The following summarizes the combined results of operations of our equity method affiliates (on a 100% basis, in millions): Three Months Ended September 30, Nine Months Ended September 30, 2019 2018 2019 2018 Net operating revenues $ 5.2 $ 10.1 $ 27.3 $ 31.6 Operating expenses (2.9 ) (5.9 ) (16.4 ) (19.1 ) Income from continuing operations, net of tax 2.3 4.1 10.9 12.4 Net income 2.3 4.1 10.9 12.4

Long-term Debt (Tables)

Long-term Debt (Tables)	9 Months Ended
	Sep. 30, 2019
Debt Disclosure [Abstract]
Schedule of Outstanding Long-term Debt	Our long-term debt outstanding consists of the following (in millions): September 30, 2019 December 31, 2018 Credit Agreement— Advances under revolving credit facility $ — $ 30.0 Term loan facilities 269.1 280.1 Bonds payable— 5.125% Senior Notes due 2023 297.2 296.6 5.75% Senior Notes due 2024 1,095.6 1,194.7 5.75% Senior Notes due 2025 345.5 345.0 4.50% Senior Notes due 2028 491.5 — 4.75% Senior Notes due 2030 491.5 — Other notes payable 44.9 104.2 Finance lease obligations 363.8 263.8 3,399.1 2,514.4 Less: Current portion (437.2 ) (35.8 ) Long-term debt, net of current portion $ 2,961.9 $ 2,478.6

Redeemable Noncontrolling Int_2

Redeemable Noncontrolling Interests (Tables)	9 Months Ended
	Sep. 30, 2019
Noncontrolling Interest [Abstract]
Redeemable Noncontrolling Interests Activity	The following is a summary of the activity related to our Redeemable noncontrolling interests during the nine months ended September 30, 2019 and 2018 (in millions): Nine Months Ended September 30, 2019 2018 Balance at beginning of period $ 261.7 $ 220.9 Net income attributable to noncontrolling interests 10.1 10.3 Distributions declared (7.6 ) (6.6 ) Contribution to joint venture 1.0 — Reclassification to noncontrolling interests (11.2 ) — Purchase of redeemable noncontrolling interests (162.9 ) (65.1 ) Change in fair value 118.9 77.0 Balance at end of period $ 210.0 $ 236.5
Reconciliation of Noncontrolling Interests	The following table reconciles the net income attributable to nonredeemable Noncontrolling interests , as recorded in the shareholders’ equity section of the condensed consolidated balance sheets, and the net income attributable to Redeemable noncontrolling interests , as recorded in the mezzanine section of the condensed consolidated balance sheets, to the Net income attributable to noncontrolling interests presented in the condensed consolidated statements of comprehensive income for the three and nine months ended September 30, 2019 and 2018 (in millions): Three Months Ended September 30, Nine Months Ended September 30, 2019 2018 2019 2018 Net income attributable to nonredeemable noncontrolling interests $ 18.2 $ 16.9 $ 54.4 $ 53.2 Net income attributable to redeemable noncontrolling interests 3.7 3.8 10.1 10.3 Net income attributable to noncontrolling interests $ 21.9 $ 20.7 $ 64.5 $ 63.5

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	9 Months Ended
	Sep. 30, 2019
Fair Value Disclosures [Abstract]
Schedule of Fair Value, Assets and Liabilities Measured on a Recurring Basis	Our financial assets and liabilities that are measured at fair value on a recurring basis are as follows (in millions): Fair Value Measurements at Reporting Date Using As of September 30, 2019 Fair Value Quoted Prices in Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Valuation Technique (1) Other long-term assets: Restricted marketable securities $ 58.3 $ 5.2 $ 53.1 $ — M Redeemable noncontrolling interests 210.0 — — 210.0 I As of December 31, 2018 Other long-term assets: Restricted marketable securities $ 62.0 $ 6.4 $ 55.6 $ — M Redeemable noncontrolling interests 261.7 — — 261.7 I (1) The three valuation techniques are: market approach (M), cost approach (C), and income approach (I).
Schedule of Carrying Amounts and Estimated Fair Values, Financial Instruments	The carrying amounts and estimated fair values for all of our other financial instruments are presented in the following table (in millions): As of September 30, 2019 As of December 31, 2018 Carrying Amount Estimated Fair Value Carrying Amount Estimated Fair Value Long-term debt: Advances under revolving credit facility $ — $ — $ 30.0 $ 30.0 Term loan facilities 269.1 270.0 280.1 281.3 5.125% Senior Notes due 2023 297.2 306.8 296.6 298.5 5.75% Senior Notes due 2024 1,095.6 1,115.6 1,194.7 1,200.0 5.75% Senior Notes due 2025 345.5 366.6 345.0 339.5 4.50% Senior Notes due 2028 491.5 507.0 — — 4.75% Senior Notes due 2030 491.5 506.7 — — Other notes payable 44.9 44.9 104.2 104.2 Financial commitments: Letters of credit — 38.4 — 37.4

Earnings per Common Share (Tabl

Earnings per Common Share (Tables)	9 Months Ended
	Sep. 30, 2019
Earnings Per Share [Abstract]
Computation of Basic and Diluted Earnings Per Common Share	The following table sets forth the computation of basic and diluted earnings per common share (in millions, except per share amounts): Three Months Ended September 30, Nine Months Ended September 30, 2019 2018 2019 2018 Basic: Numerator: Income from continuing operations $ 119.5 $ 109.4 $ 356.2 $ 328.1 Less: Net income attributable to noncontrolling interests included in continuing operations (21.9 ) (20.7 ) (64.5 ) (63.5 ) Less: Income allocated to participating securities (0.4 ) (0.3 ) (1.1 ) (0.9 ) Income from continuing operations attributable to Encompass Health common shareholders 97.2 88.4 290.6 263.7 Loss from discontinued operations, net of tax, attributable to Encompass Health common shareholders — (0.1 ) (0.6 ) (0.4 ) Net income attributable to Encompass Health common shareholders $ 97.2 $ 88.3 $ 290.0 $ 263.3 Denominator: Basic weighted average common shares outstanding 97.8 98.0 98.1 97.9 Basic earnings per share attributable to Encompass Health common shareholders: Continuing operations $ 0.99 $ 0.90 $ 2.97 $ 2.69 Discontinued operations — — (0.01 ) — Net income $ 0.99 $ 0.90 $ 2.96 $ 2.69 Diluted: Numerator: Income from continuing operations $ 119.5 $ 109.4 $ 356.2 $ 328.1 Less: Net income attributable to noncontrolling interests included in continuing operations (21.9 ) (20.7 ) (64.5 ) (63.5 ) Income from continuing operations attributable to Encompass Health common shareholders 97.6 88.7 291.7 264.6 Loss from discontinued operations, net of tax, attributable to Encompass Health common shareholders — (0.1 ) (0.6 ) (0.4 ) Net income attributable to Encompass Health common shareholders $ 97.6 $ 88.6 $ 291.1 $ 264.2 Denominator: Diluted weighted average common shares outstanding 99.4 100.0 99.5 99.7 Diluted earnings per share attributable to Encompass Health common shareholders: Continuing operations $ 0.98 $ 0.89 $ 2.94 $ 2.65 Discontinued operations — — (0.01 ) — Net income $ 0.98 $ 0.89 $ 2.93 $ 2.65
Reconciliation of Weighted Average Number of Shares Outstanding	The following table sets forth the reconciliation between basic weighted average common shares outstanding and diluted weighted average common shares outstanding (in millions): Three Months Ended September 30, Nine Months Ended September 30, 2019 2018 2019 2018 Basic weighted average common shares outstanding 97.8 98.0 98.1 97.9 Restricted stock awards, dilutive stock options, and restricted stock units 1.6 2.0 1.4 1.8 Diluted weighted average common shares outstanding 99.4 100.0 99.5 99.7

Segment Reporting (Tables)

Segment Reporting (Tables)	9 Months Ended
	Sep. 30, 2019
Segment Reporting [Abstract]
Schedule of Segment Reporting Information, by Segment	Selected financial information for our reportable segments is as follows (in millions): Inpatient Rehabilitation Home Health and Hospice Three Months Ended September 30, Nine Months Ended September 30, Three Months Ended September 30, Nine Months Ended September 30, 2019 2018 2019 2018 2019 2018 2019 2018 Net operating revenues $ 872.3 $ 825.6 $ 2,616.3 $ 2,500.5 $ 289.3 $ 242.0 $ 804.3 $ 680.8 Operating expenses: Inpatient rehabilitation: Salaries and benefits 459.1 423.6 1,347.7 1,264.3 — — — — Other operating expenses 131.3 124.3 386.1 374.1 — — — — Supplies 37.0 33.6 109.3 104.2 — — — — Occupancy costs 17.0 15.9 49.1 47.4 — — — — Home health and hospice: Cost of services sold (excluding depreciation and amortization) — — — — 136.4 114.6 372.8 322.3 Support and overhead costs — — — — 99.6 82.4 278.1 235.2 644.4 597.4 1,892.2 1,790.0 236.0 197.0 650.9 557.5 Other income (1.8 ) (1.8 ) (6.5 ) (3.5 ) — — — (0.5 ) Equity in net income of nonconsolidated affiliates (1.0 ) (1.9 ) (4.5 ) (5.5 ) (0.2 ) (0.2 ) (1.0 ) (0.9 ) Noncontrolling interests 20.1 19.0 60.6 59.3 2.7 2.0 8.2 6.4 Segment Adjusted EBITDA $ 210.6 $ 212.9 $ 674.5 $ 660.2 $ 50.8 $ 43.2 $ 146.2 $ 118.3 Capital expenditures $ 103.6 $ 64.5 $ 266.0 $ 181.1 $ 3.1 $ 1.7 $ 11.1 $ 7.7
Reconciliation of Segment Adjusted EBITDA to Income from Continuing Operations Before Income Tax Expense	Segment reconciliations (in millions): Three Months Ended September 30, Nine Months Ended September 30, 2019 2018 2019 2018 Total segment Adjusted EBITDA $ 261.4 $ 256.1 $ 820.7 $ 778.5 General and administrative expenses (52.5 ) (49.9 ) (183.0 ) (165.9 ) Depreciation and amortization (55.1 ) (51.2 ) (160.3 ) (146.8 ) (Loss) gain on disposal of assets (0.9 ) 1.0 (3.3 ) (2.2 ) Loss on early extinguishment of debt — — (2.3 ) — Interest expense and amortization of debt discounts and fees (40.3 ) (37.3 ) (115.2 ) (110.6 ) Net income attributable to noncontrolling interests 21.9 20.7 64.5 63.5 SARs mark-to-market impact on noncontrolling interests 0.9 0.3 4.3 2.2 Change in fair market value of equity securities — (0.1 ) 1.2 (1.1 ) Gain on consolidation of Yuma 19.2 — 19.2 — Payroll taxes on SARs exercise (0.8 ) — (1.0 ) — Income from continuing operations before income tax expense $ 153.8 $ 139.6 $ 444.8 $ 417.6
Reconciliation of Assets from Segment to Consolidated	September 30, 2019 December 31, 2018 Total assets for reportable segments $ 6,420.3 $ 5,215.5 Reclassification of deferred income tax liabilities to net deferred income tax assets (33.5 ) (40.5 ) Total consolidated assets $ 6,386.8 $ 5,175.0 Inpatient Rehabilitation Home Health and Hospice Encompass Health Consolidated As of September 30, 2019 Total assets $ 4,796.9 $ 1,623.4 $ 6,386.8 Investments in and advances to nonconsolidated affiliates 2.7 5.3 8.0 As of December 31, 2018 Total assets $ 3,900.9 $ 1,314.6 $ 5,175.0 Investments in and advances to nonconsolidated affiliates 9.5 2.7 12.2
Reconciliation of Revenue from Segments to Consolidated	Additional detail regarding the revenues of our operating segments by service line follows (in millions): Three Months Ended September 30, Nine Months Ended September 30, 2019 2018 2019 2018 Inpatient rehabilitation: Inpatient $ 850.6 $ 798.4 $ 2,550.0 $ 2,425.1 Outpatient and other 21.7 27.2 66.3 75.4 Total inpatient rehabilitation 872.3 825.6 2,616.3 2,500.5 Home health and hospice: Home health 238.9 209.2 681.1 599.3 Hospice 50.4 32.8 123.2 81.5 Total home health and hospice 289.3 242.0 804.3 680.8 Total net operating revenues $ 1,161.6 $ 1,067.6 $ 3,420.6 $ 3,181.3

Condensed Consolidating Finan_2

Condensed Consolidating Financial Information (Tables)	9 Months Ended
	Sep. 30, 2019
Condensed Financial Information Disclosure [Abstract]
Condensed Consolidating Statement of Comprehensive Income	Three Months Ended September 30, 2019 Encompass Health Corporation Guarantor Subsidiaries Nonguarantor Subsidiaries Eliminating Entries Encompass Health Consolidated (In Millions) Net operating revenues $ 5.3 $ 598.6 $ 592.0 $ (34.3 ) $ 1,161.6 Operating expenses: Salaries and benefits 14.9 294.5 356.6 (5.2 ) 660.8 Other operating expenses 9.4 88.2 72.0 (13.0 ) 156.6 Occupancy costs 0.5 25.2 12.2 (16.1 ) 21.8 Supplies — 24.7 18.2 — 42.9 General and administrative expenses 36.7 — 15.8 — 52.5 Depreciation and amortization 4.9 26.6 23.6 — 55.1 Total operating expenses 66.4 459.2 498.4 (34.3 ) 989.7 Interest expense and amortization of debt discounts and fees 33.3 6.1 9.4 (8.5 ) 40.3 Other income (8.3 ) (19.7 ) (1.5 ) 8.5 (21.0 ) Equity in net income of nonconsolidated affiliates — (0.9 ) (0.3 ) — (1.2 ) Equity in net income of consolidated affiliates (127.3 ) (15.0 ) — 142.3 — Management fees (39.9 ) 29.0 10.9 — — Income from continuing operations before income tax (benefit) expense 81.1 139.9 75.1 (142.3 ) 153.8 Provision for income tax (benefit) expense (16.5 ) 37.5 13.3 — 34.3 Income from continuing operations 97.6 102.4 61.8 (142.3 ) 119.5 Loss from discontinued operations, net of tax — — — — — Net and comprehensive income 97.6 102.4 61.8 (142.3 ) 119.5 Less: Net and comprehensive income attributable to noncontrolling interests — — (21.9 ) — (21.9 ) Net and comprehensive income attributable to Encompass Health $ 97.6 $ 102.4 $ 39.9 $ (142.3 ) $ 97.6 Three Months Ended September 30, 2018 Encompass Health Corporation Guarantor Subsidiaries Nonguarantor Subsidiaries Eliminating Entries Encompass Health Consolidated (In Millions) Net operating revenues $ 4.8 $ 580.4 $ 514.7 $ (32.3 ) $ 1,067.6 Operating expenses: Salaries and benefits 11.3 281.1 305.3 (5.4 ) 592.3 Other operating expenses 9.9 81.1 63.9 (12.0 ) 142.9 Occupancy costs 0.5 24.0 10.0 (14.9 ) 19.6 Supplies — 22.9 15.7 — 38.6 General and administrative expenses 38.8 — 11.1 — 49.9 Depreciation and amortization 4.4 27.1 19.7 — 51.2 Total operating expenses 64.9 436.2 425.7 (32.3 ) 894.5 Interest expense and amortization of debt discounts and fees 31.6 5.6 6.9 (6.8 ) 37.3 Other income (6.9 ) (0.3 ) (1.3 ) 6.8 (1.7 ) Equity in net income of nonconsolidated affiliates — (1.8 ) (0.3 ) — (2.1 ) Equity in net income of consolidated affiliates (117.8 ) (14.6 ) — 132.4 — Management fees (37.9 ) 28.3 9.6 — — Income from continuing operations before income tax (benefit) expense 70.9 127.0 74.1 (132.4 ) 139.6 Provision for income tax (benefit) expense (17.8 ) 34.2 13.8 — 30.2 Income from continuing operations 88.7 92.8 60.3 (132.4 ) 109.4 Loss from discontinued operations, net of tax (0.1 ) — — — (0.1 ) Net and comprehensive income 88.6 92.8 60.3 (132.4 ) 109.3 Less: Net and comprehensive income attributable to noncontrolling interests — — (20.7 ) — (20.7 ) Net and comprehensive income attributable to Encompass Health $ 88.6 $ 92.8 $ 39.6 $ (132.4 ) $ 88.6 Nine Months Ended September 30, 2019 Encompass Health Corporation Guarantor Subsidiaries Nonguarantor Subsidiaries Eliminating Entries Encompass Health Consolidated (In Millions) Net operating revenues $ 15.9 $ 1,811.8 $ 1,694.8 $ (101.9 ) $ 3,420.6 Operating expenses: Salaries and benefits 45.2 873.7 1,001.1 (15.5 ) 1,904.5 Other operating expenses 31.2 258.1 205.5 (38.3 ) 456.5 Occupancy costs 1.5 75.1 33.2 (48.1 ) 61.7 Supplies — 73.2 51.5 — 124.7 General and administrative expenses 116.0 — 67.0 — 183.0 Depreciation and amortization 14.8 79.0 66.5 — 160.3 Total operating expenses 208.7 1,359.1 1,424.8 (101.9 ) 2,890.7 Loss on early extinguishment of debt 2.3 — — — 2.3 Interest expense and amortization of debt discounts and fees 94.0 18.5 24.7 (22.0 ) 115.2 Other income (22.7 ) (20.3 ) (5.9 ) 22.0 (26.9 ) Equity in net income of nonconsolidated affiliates — (4.2 ) (1.3 ) — (5.5 ) Equity in net income of consolidated affiliates (375.1 ) (48.6 ) — 423.7 — Management fees (120.1 ) 88.0 32.1 — — Income from continuing operations before income tax (benefit) expense 228.8 419.3 220.4 (423.7 ) 444.8 Provision for income tax (benefit) expense (62.9 ) 112.4 39.1 — 88.6 Income from continuing operations 291.7 306.9 181.3 (423.7 ) 356.2 Loss from discontinued operations, net of tax (0.6 ) — — — (0.6 ) Net and comprehensive income 291.1 306.9 181.3 (423.7 ) 355.6 Less: Net and comprehensive income attributable to noncontrolling interests — — (64.5 ) — (64.5 ) Net and comprehensive income attributable to Encompass Health $ 291.1 $ 306.9 $ 116.8 $ (423.7 ) $ 291.1 Nine Months Ended September 30, 2018 Encompass Health Corporation Guarantor Subsidiaries Nonguarantor Subsidiaries Eliminating Entries Encompass Health Consolidated (In Millions) Net operating revenues $ 15.9 $ 1,763.2 $ 1,500.3 $ (98.1 ) $ 3,181.3 Operating expenses: Salaries and benefits 33.9 844.5 878.5 (16.2 ) 1,740.7 Other operating expenses 27.6 256.4 186.9 (37.4 ) 433.5 Occupancy costs 1.5 71.7 29.0 (44.5 ) 57.7 Supplies — 71.4 46.4 — 117.8 General and administrative expenses 119.4 — 46.5 — 165.9 Depreciation and amortization 9.9 81.1 55.8 — 146.8 Total operating expenses 192.3 1,325.1 1,243.1 (98.1 ) 2,662.4 Interest expense and amortization of debt discounts and fees 93.3 17.0 18.8 (18.5 ) 110.6 Other income (17.8 ) (0.8 ) (2.8 ) 18.5 (2.9 ) Equity in net income of nonconsolidated affiliates — (5.2 ) (1.2 ) — (6.4 ) Equity in net income of consolidated affiliates (347.6 ) (48.4 ) — 396.0 — Management fees (114.8 ) 85.5 29.3 — — Income from continuing operations before income tax (benefit) expense 210.5 390.0 213.1 (396.0 ) 417.6 Provision for income tax (benefit) expense (54.1 ) 105.1 38.5 — 89.5 Income from continuing operations 264.6 284.9 174.6 (396.0 ) 328.1 Loss from discontinued operations, net of tax (0.4 ) — — — (0.4 ) Net and comprehensive income 264.2 284.9 174.6 (396.0 ) 327.7 Less: Net and comprehensive income attributable to noncontrolling interests — — (63.5 ) — (63.5 ) Net and comprehensive income attributable to Encompass Health $ 264.2 $ 284.9 $ 111.1 $ (396.0 ) $ 264.2
Condensed Consolidating Balance Sheet	As of September 30, 2019 Encompass Health Corporation Guarantor Subsidiaries Nonguarantor Subsidiaries Eliminating Entries Encompass Health Consolidated (In Millions) Assets Current assets: Cash and cash equivalents $ 391.2 $ 3.7 $ 27.1 $ — $ 422.0 Restricted cash — — 66.8 — 66.8 Accounts receivable — 279.0 237.9 — 516.9 Other current assets 52.6 39.2 25.8 (45.9 ) 71.7 Total current assets 443.8 321.9 357.6 (45.9 ) 1,077.4 Property and equipment, net 127.7 1,167.9 579.2 — 1,874.8 Operating lease right-of-use assets 14.0 197.1 126.0 (25.7 ) 311.4 Goodwill — 912.1 1,393.1 — 2,305.2 Intangible assets, net 17.2 105.1 364.5 — 486.8 Deferred income tax assets 19.1 28.9 — (25.6 ) 22.4 Other long-term assets 53.1 89.5 166.2 — 308.8 Intercompany notes receivable 789.4 — — (789.4 ) — Intercompany receivable and investments in consolidated affiliates 3,157.2 421.7 — (3,578.9 ) — Total assets $ 4,621.5 $ 3,244.2 $ 2,986.6 $ (4,465.5 ) $ 6,386.8 Liabilities and Shareholders’ Equity Current liabilities: Current portion of long-term debt $ 416.9 $ 8.0 $ 12.3 $ — $ 437.2 Current operating lease liabilities 2.7 23.6 25.8 (7.2 ) 44.9 Accounts payable 7.6 55.1 38.7 — 101.4 Accrued expenses and other current liabilities 177.7 101.5 291.8 (45.9 ) 525.1 Total current liabilities 604.9 188.2 368.6 (53.1 ) 1,108.6 Long-term debt, net of current portion 2,627.4 284.5 50.0 — 2,961.9 Long-term operating lease liabilities 11.6 177.2 103.3 (18.7 ) 273.4 Intercompany notes payable — — 789.4 (789.4 ) — Other long-term liabilities 44.5 11.0 131.6 (25.5 ) 161.6 Intercompany payable — — 79.7 (79.7 ) — 3,288.4 660.9 1,522.6 (966.4 ) 4,505.5 Commitments and contingencies Redeemable noncontrolling interests — — 210.0 — 210.0 Shareholders’ equity: Encompass Health shareholders’ equity 1,333.1 2,583.3 915.8 (3,499.1 ) 1,333.1 Noncontrolling interests — — 338.2 — 338.2 Total shareholders’ equity 1,333.1 2,583.3 1,254.0 (3,499.1 ) 1,671.3 Total liabilities and shareholders’ equity $ 4,621.5 $ 3,244.2 $ 2,986.6 $ (4,465.5 ) $ 6,386.8 As of December 31, 2018 Encompass Health Corporation Guarantor Subsidiaries Nonguarantor Subsidiaries Eliminating Entries Encompass Health Consolidated (In Millions) Assets Current assets: Cash and cash equivalents $ 41.5 $ 3.0 $ 24.7 $ — $ 69.2 Restricted cash — — 59.0 — 59.0 Accounts receivable — 270.7 197.0 — 467.7 Other current assets 36.3 17.6 31.1 (18.8 ) 66.2 Total current assets 77.8 291.3 311.8 (18.8 ) 662.1 Property and equipment, net 123.9 1,041.5 469.4 — 1,634.8 Goodwill — 912.2 1,188.6 — 2,100.8 Intangible assets, net 21.4 96.5 325.5 — 443.4 Deferred income tax assets 47.9 28.9 — (33.9 ) 42.9 Other long-term assets 47.9 100.4 142.7 — 291.0 Intercompany notes receivable 535.3 — — (535.3 ) — Intercompany receivable and investments in consolidated affiliates 2,904.4 457.6 — (3,362.0 ) — Total assets $ 3,758.6 $ 2,928.4 $ 2,438.0 $ (3,950.0 ) $ 5,175.0 Liabilities and Shareholders’ Equity Current liabilities: Current portion of long-term debt $ 35.0 $ 7.6 $ 10.7 $ (17.5 ) $ 35.8 Accounts payable 8.9 46.4 34.7 — 90.0 Accrued expenses and other current liabilities 211.8 76.4 259.8 (1.3 ) 546.7 Total current liabilities 255.7 130.4 305.2 (18.8 ) 672.5 Long-term debt, net of current portion 2,188.7 262.1 27.8 — 2,478.6 Intercompany notes payable — — 535.3 (535.3 ) — Other long-term liabilities 37.5 17.1 184.4 (33.8 ) 205.2 Intercompany payable — — 53.1 (53.1 ) — 2,481.9 409.6 1,105.8 (641.0 ) 3,356.3 Commitments and contingencies Redeemable noncontrolling interests — — 261.7 — 261.7 Shareholders’ equity: Encompass Health shareholders’ equity 1,276.7 2,518.8 790.2 (3,309.0 ) 1,276.7 Noncontrolling interests — — 280.3 — 280.3 Total shareholders’ equity 1,276.7 2,518.8 1,070.5 (3,309.0 ) 1,557.0 Total liabilities and shareholders’ equity $ 3,758.6 $ 2,928.4 $ 2,438.0 $ (3,950.0 ) $ 5,175.0
Condensed Consolidating Statement of Cash Flows	Nine Months Ended September 30, 2019 Encompass Health Corporation Guarantor Subsidiaries Nonguarantor Subsidiaries Eliminating Entries Encompass Health Consolidated (In Millions) Net cash (used in) provided by operating activities $ (43.7 ) $ 299.9 $ 163.5 $ — $ 419.7 Cash flows from investing activities: Purchases of property and equipment (22.3 ) (136.9 ) (100.7 ) — (259.9 ) Additions to capitalized software costs (4.5 ) (0.6 ) (4.1 ) — (9.2 ) Acquisitions of businesses, net of cash acquired (217.5 ) — (13.7 ) — (231.2 ) Funding of intercompany note receivable (64.0 ) — — 64.0 — Proceeds from repayment of intercompany note receivable 39.5 — 17.5 (57.0 ) — Other, net (6.8 ) (1.0 ) (3.6 ) — (11.4 ) Net cash used in investing activities (275.6 ) (138.5 ) (104.6 ) 7.0 (511.7 ) Cash flows from financing activities: Proceeds from bond issuance 1,000.0 — — — 1,000.0 Principal payments on debt, including pre-payments (114.3 ) — (1.5 ) — (115.8 ) Principal borrowings on intercompany note payable — — 64.0 (64.0 ) — Principal payments on intercompany note payable (17.5 ) — (39.5 ) 57.0 — Borrowings on revolving credit facility 525.0 — — — 525.0 Payments on revolving credit facility (555.0 ) — — — (555.0 ) Principal payments under finance lease obligations (0.5 ) (5.9 ) (7.8 ) — (14.2 ) Debt issuance costs (15.2 ) — — — (15.2 ) Repurchases of common stock, including fees and expenses (45.9 ) — — — (45.9 ) Dividends paid on common stock (81.2 ) — (0.1 ) — (81.3 ) Purchase of equity interests in consolidated affiliates (162.9 ) — — — (162.9 ) Distributions paid to noncontrolling interests of consolidated affiliates — — (57.6 ) — (57.6 ) Taxes paid on behalf of employees for shares withheld (15.0 ) — (1.2 ) — (16.2 ) Other, net (0.6 ) — 12.0 — 11.4 Change in intercompany advances 152.1 (154.8 ) 2.7 — — Net cash provided by (used in) financing activities 669.0 (160.7 ) (29.0 ) (7.0 ) 472.3 Increase in cash, cash equivalents, and restricted cash 349.7 0.7 29.9 — 380.3 Cash, cash equivalents, and restricted cash at beginning of period 41.5 3.0 89.0 — 133.5 Cash, cash equivalents, and restricted cash at end of period $ 391.2 $ 3.7 $ 118.9 $ — $ 513.8 Reconciliation of Cash, Cash Equivalents, and Restricted Cash Cash and cash equivalents at beginning of period $ 41.5 $ 3.0 $ 24.7 $ — $ 69.2 Restricted cash at beginning of period — — 59.0 — 59.0 Restricted cash included in other long term assets at beginning of period — — 5.3 — 5.3 Cash, cash equivalents, and restricted cash at beginning of period $ 41.5 $ 3.0 $ 89.0 $ — $ 133.5 Cash and cash equivalents at end of period $ 391.2 $ 3.7 $ 27.1 $ — $ 422.0 Restricted cash at end of period — — 66.8 — 66.8 Restricted cash included in other long-term assets at end of period — — 25.0 — 25.0 Cash, cash equivalents, and restricted cash at end of period $ 391.2 $ 3.7 $ 118.9 $ — $ 513.8 Nine Months Ended September 30, 2018 Encompass Health Corporation Guarantor Subsidiaries Nonguarantor Subsidiaries Eliminating Entries Encompass Health Consolidated (In Millions) Net cash (used in) provided by operating activities $ (16.9 ) $ 339.3 $ 261.6 $ — $ 584.0 Cash flows from investing activities: Purchases of property and equipment (23.3 ) (98.3 ) (49.9 ) — (171.5 ) Additions to capitalized software costs (12.1 ) — (1.1 ) — (13.2 ) Acquisitions of businesses, net of cash acquired (129.7 ) — (6.1 ) — (135.8 ) Proceeds from repayment of intercompany note receivable 70.0 — — (70.0 ) — Other, net (6.8 ) 2.9 (1.9 ) — (5.8 ) Net cash used in investing activities (101.9 ) (95.4 ) (59.0 ) (70.0 ) (326.3 ) Cash flows from financing activities: Principal payments on debt, including pre-payments (13.8 ) — (2.3 ) — (16.1 ) Principal payments on intercompany note payable — — (70.0 ) 70.0 — Borrowings on revolving credit facility 285.0 — — — 285.0 Payments on revolving credit facility (315.0 ) — — — (315.0 ) Principal payments under finance lease obligations — (6.2 ) (6.8 ) — (13.0 ) Dividends paid on common stock (74.3 ) — (0.1 ) — (74.4 ) Purchase of equity interests in consolidated affiliates (65.1 ) — — — (65.1 ) Distributions paid to noncontrolling interests of consolidated affiliates — — (56.5 ) — (56.5 ) Taxes paid on behalf of employees for shares withheld (7.4 ) — (0.9 ) — (8.3 ) Other, net 3.1 — 6.8 — 9.9 Change in intercompany advances 314.0 (236.3 ) (77.7 ) — — Net cash provided by (used in) financing activities 126.5 (242.5 ) (207.5 ) 70.0 (253.5 ) Increase (decrease) in cash, cash equivalents, and restricted cash 7.7 1.4 (4.9 ) — 4.2 Cash, cash equivalents, and restricted cash at beginning of period 34.3 3.0 79.5 — 116.8 Cash, cash equivalents, and restricted cash at end of period $ 42.0 $ 4.4 $ 74.6 $ — $ 121.0 Reconciliation of Cash, Cash Equivalents, and Restricted Cash Cash and cash equivalents at beginning of period $ 34.3 $ 3.0 $ 17.1 $ — $ 54.4 Restricted cash at beginning of period — — 62.4 — 62.4 Cash, cash equivalents, and restricted cash at beginning of period $ 34.3 $ 3.0 $ 79.5 $ — $ 116.8 Cash and cash equivalents at end of period $ 42.0 $ 4.4 $ 10.5 $ — $ 56.9 Restricted cash at end of period — — 62.1 — 62.1 Long term restricted cash at end of period — — 2.0 — 2.0 Cash, cash equivalents, and restricted cash at end of period $ 42.0 $ 4.4 $ 74.6 $ — $ 121.0 Supplemental schedule of noncash financing activity: Intercompany note activity $ (135.8 ) $ — $ 135.8 $ — $ —

Basis of Presentation - Net Ope

Basis of Presentation - Net Operating Revenues (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Disaggregation of Revenue [Line Items]
Net operating revenues	$ 1,161.6	$ 1,067.6	$ 3,420.6	$ 3,181.3
Inpatient Rehabilitation Segment [Member]
Disaggregation of Revenue [Line Items]
Net operating revenues	872.3	825.6	2,616.3	2,500.5
Home Health and Hospice Segment [Member]
Disaggregation of Revenue [Line Items]
Net operating revenues	289.3	242	804.3	680.8
Net operating revenues [Member] | Payor Source [Member]
Disaggregation of Revenue [Line Items]
Net operating revenues	1,161.6	1,067.6	3,420.6	3,181.3
Net operating revenues [Member] | Other income [Member] | Payor Source [Member]
Disaggregation of Revenue [Line Items]
Net operating revenues	12.9	15.6	37.2	37.3
Net operating revenues [Member] | Inpatient Rehabilitation Segment [Member] | Payor Source [Member]
Disaggregation of Revenue [Line Items]
Net operating revenues	872.3	825.6	2,616.3	2,500.5
Net operating revenues [Member] | Inpatient Rehabilitation Segment [Member] | Other income [Member] | Payor Source [Member]
Disaggregation of Revenue [Line Items]
Net operating revenues	12.7	15.3	36.4	36.6
Net operating revenues [Member] | Home Health and Hospice Segment [Member] | Payor Source [Member]
Disaggregation of Revenue [Line Items]
Net operating revenues	289.3	242	804.3	680.8
Net operating revenues [Member] | Home Health and Hospice Segment [Member] | Other income [Member] | Payor Source [Member]
Disaggregation of Revenue [Line Items]
Net operating revenues	0.2	0.3	0.8	0.7
Net operating revenues [Member] | Third-Party Payor [Member] | Medicare [Member] | Payor Source [Member]
Disaggregation of Revenue [Line Items]
Net operating revenues	872.9	806.2	2,577.2	2,413.9
Net operating revenues [Member] | Third-Party Payor [Member] | Medicare Advantage [Member] | Payor Source [Member]
Disaggregation of Revenue [Line Items]
Net operating revenues	119.9	97.7	353.6	290.7
Net operating revenues [Member] | Third-Party Payor [Member] | Managed Care [Member] | Payor Source [Member]
Disaggregation of Revenue [Line Items]
Net operating revenues	97.7	93.7	284.2	281.6
Net operating revenues [Member] | Third-Party Payor [Member] | Medicaid [Member] | Payor Source [Member]
Disaggregation of Revenue [Line Items]
Net operating revenues	32.8	29.8	95.2	84.5
Net operating revenues [Member] | Third-Party Payor [Member] | Other third-party payors [Member] | Payor Source [Member]
Disaggregation of Revenue [Line Items]
Net operating revenues	12.1	11.8	32.6	36.5
Net operating revenues [Member] | Third-Party Payor [Member] | Workers' compensation [Member] | Payor Source [Member]
Disaggregation of Revenue [Line Items]
Net operating revenues	7.2	7.4	22.3	21.9
Net operating revenues [Member] | Third-Party Payor [Member] | Inpatient Rehabilitation Segment [Member] | Medicare [Member] | Payor Source [Member]
Disaggregation of Revenue [Line Items]
Net operating revenues	624.5	600.5	1,892.8	1,832.1
Net operating revenues [Member] | Third-Party Payor [Member] | Inpatient Rehabilitation Segment [Member] | Medicare Advantage [Member] | Payor Source [Member]
Disaggregation of Revenue [Line Items]
Net operating revenues	94.7	75	276.2	226.2
Net operating revenues [Member] | Third-Party Payor [Member] | Inpatient Rehabilitation Segment [Member] | Managed Care [Member] | Payor Source [Member]
Disaggregation of Revenue [Line Items]
Net operating revenues	87.3	85.1	257.5	256.7
Net operating revenues [Member] | Third-Party Payor [Member] | Inpatient Rehabilitation Segment [Member] | Medicaid [Member] | Payor Source [Member]
Disaggregation of Revenue [Line Items]
Net operating revenues	28	25.7	81.4	77.2
Net operating revenues [Member] | Third-Party Payor [Member] | Inpatient Rehabilitation Segment [Member] | Other third-party payors [Member] | Payor Source [Member]
Disaggregation of Revenue [Line Items]
Net operating revenues	12.1	11.8	32.6	36.5
Net operating revenues [Member] | Third-Party Payor [Member] | Inpatient Rehabilitation Segment [Member] | Workers' compensation [Member] | Payor Source [Member]
Disaggregation of Revenue [Line Items]
Net operating revenues	6.9	6.9	21.6	21.1
Net operating revenues [Member] | Third-Party Payor [Member] | Home Health and Hospice Segment [Member] | Medicare [Member] | Payor Source [Member]
Disaggregation of Revenue [Line Items]
Net operating revenues	248.4	205.7	684.4	581.8
Net operating revenues [Member] | Third-Party Payor [Member] | Home Health and Hospice Segment [Member] | Medicare Advantage [Member] | Payor Source [Member]
Disaggregation of Revenue [Line Items]
Net operating revenues	25.2	22.7	77.4	64.5
Net operating revenues [Member] | Third-Party Payor [Member] | Home Health and Hospice Segment [Member] | Managed Care [Member] | Payor Source [Member]
Disaggregation of Revenue [Line Items]
Net operating revenues	10.4	8.6	26.7	24.9
Net operating revenues [Member] | Third-Party Payor [Member] | Home Health and Hospice Segment [Member] | Medicaid [Member] | Payor Source [Member]
Disaggregation of Revenue [Line Items]
Net operating revenues	4.8	4.1	13.8	7.3
Net operating revenues [Member] | Third-Party Payor [Member] | Home Health and Hospice Segment [Member] | Other third-party payors [Member] | Payor Source [Member]
Disaggregation of Revenue [Line Items]
Net operating revenues	0	0	0	0
Net operating revenues [Member] | Third-Party Payor [Member] | Home Health and Hospice Segment [Member] | Workers' compensation [Member] | Payor Source [Member]
Disaggregation of Revenue [Line Items]
Net operating revenues	0.3	0.5	0.7	0.8
Net operating revenues [Member] | Self-Pay [Member] | Patients [Member] | Payor Source [Member]
Disaggregation of Revenue [Line Items]
Net operating revenues	6.1	5.4	18.3	14.9
Net operating revenues [Member] | Self-Pay [Member] | Inpatient Rehabilitation Segment [Member] | Patients [Member] | Payor Source [Member]
Disaggregation of Revenue [Line Items]
Net operating revenues	6.1	5.3	17.8	14.1
Net operating revenues [Member] | Self-Pay [Member] | Home Health and Hospice Segment [Member] | Patients [Member] | Payor Source [Member]
Disaggregation of Revenue [Line Items]
Net operating revenues	$ 0	$ 0.1	$ 0.5	$ 0.8

Basis of Presentation Basis of

Basis of Presentation Basis of Presentation - Revision of Previously Issued Financial Statements (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018	Jun. 30, 2019	Dec. 31, 2018	Jun. 30, 2018	Dec. 31, 2017
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Change in fair value	$ (18.2)	$ (10.7)	$ (118.9)	$ (77)
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest	1,671.3	1,543.6	1,671.3	1,543.6	$ 1,583.8	$ 1,557	$ 1,464	$ 1,395.4
Capital in Excess of Par Value
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Change in fair value	(18.2)	(10.7)	(118.9)	(77)
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest	2,417.8	2,618.3	2,417.8	2,618.3	2,455.6	2,588.7	2,645.9	2,747.4
Accumulated Deficit
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest	$ (594.1)	(913.3)	$ (594.1)	(913.3)	$ (691.7)	$ (885.2)	$ (1,001.9)	$ (1,176.2)
As Reported [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Change in fair value				(66.1)
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest		1,583.7		1,583.7
As Reported [Member] | Capital in Excess of Par Value
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest		2,673.2		2,673.2
As Reported [Member] | Accumulated Deficit
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest		(928.1)		(928.1)
Adjustment [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Change in fair value				(10.9)
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest		(40.1)		(40.1)
Adjustment [Member] | Capital in Excess of Par Value
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest		(54.9)		(54.9)
Adjustment [Member] | Accumulated Deficit
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest		$ 14.8		$ 14.8

Basis of Presentation Basis o_2

Basis of Presentation Basis of Presentation - Textual (Details) $ in Millions	Sep. 30, 2019USD ($)state		Jun. 30, 2019USD ($)	Jan. 01, 2019USD ($)	Dec. 31, 2018USD ($)	Sep. 30, 2018USD ($)	Jun. 30, 2018USD ($)	Dec. 31, 2017USD ($)
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Number of states in which entity operates | state	37
Total assets	$ 6,386.8	[1]			$ 5,175
Liabilities	4,505.5				3,356.3
Capital in excess of par value	1,671.3		$ 1,583.8		1,557	$ 1,543.6	$ 1,464	$ 1,395.4
Adoption of ASC 842 [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Total assets				$ 349
Liabilities				$ 347
Capital in Excess of Par Value
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Capital in excess of par value	2,417.8		$ 2,455.6		$ 2,588.7	$ 2,618.3	$ 2,645.9	$ 2,747.4
Capital in Excess of Par Value | Adoption of ASC 842 [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Capital in excess of par value	$ 2
[1]	Our consolidated assets as of September 30, 2019 and December 31, 2018 include total assets of variable interest entities of $220.9 million and $197.5 million , respectively, which cannot be used by us to settle the obligations of other entities. Our consolidated liabilities as of September 30, 2019 and December 31, 2018 include total liabilities of the variable interest entities of $49.6 million and $50.8 million , respectively. See Note 3 , Variable Interest Entities .

Business Combinations - Textual

Business Combinations - Textual (Details) $ in Millions	Mar. 01, 2019USD ($)location	Jul. 31, 2019USD ($)location	Sep. 30, 2019USD ($)
Inpatient Rehabilitation Segment [Member] | Saint Alphonsus and Heritage Valley [Member]
Business Acquisition [Line Items]
Business Acquisition, Goodwill, Expected Tax Deductible Amount			$ 0
Home Health and Hospice Segment [Member] | Alacare [Member]
Business Acquisition [Line Items]
Payments to Acquire Businesses, Gross		$ 217.5
Business Acquisition, Goodwill, Expected Tax Deductible Amount		$ 163.9
Home Health and Hospice Segment [Member] | Tidewater and Care Resource Group [Member]
Business Acquisition [Line Items]
Business Acquisition, Goodwill, Expected Tax Deductible Amount	$ 10.8
Noncompete agreements [Member] | Inpatient Rehabilitation Segment [Member] | Saint Alphonsus and Heritage Valley [Member]
Business Acquisition [Line Items]
Acquired Finite-lived Intangible Assets, Weighted Average Useful Life			2 years
Noncompete agreements [Member] | Home Health and Hospice Segment [Member] | Alacare [Member]
Business Acquisition [Line Items]
Acquired Finite-lived Intangible Assets, Weighted Average Useful Life		5 years
Noncompete agreements [Member] | Home Health and Hospice Segment [Member] | Tidewater and Care Resource Group [Member]
Business Acquisition [Line Items]
Acquired Finite-lived Intangible Assets, Weighted Average Useful Life	5 years
Trade name [Member] | Inpatient Rehabilitation Segment [Member] | Saint Alphonsus and Heritage Valley [Member]
Business Acquisition [Line Items]
Acquired Finite-lived Intangible Assets, Weighted Average Useful Life			20 years
Trade name [Member] | Home Health and Hospice Segment [Member] | Alacare [Member]
Business Acquisition [Line Items]
Acquired Finite-lived Intangible Assets, Weighted Average Useful Life		6 months
Certificates of need [Member] | Home Health and Hospice Segment [Member] | Alacare [Member]
Business Acquisition [Line Items]
Acquired Finite-lived Intangible Assets, Weighted Average Useful Life		10 years
Certificates of need [Member] | Home Health and Hospice Segment [Member] | Tidewater and Care Resource Group [Member]
Business Acquisition [Line Items]
Acquired Finite-lived Intangible Assets, Weighted Average Useful Life	10 years
License [Member] | Home Health and Hospice Segment [Member] | Alacare [Member]
Business Acquisition [Line Items]
Acquired Finite-lived Intangible Assets, Weighted Average Useful Life		10 years
License [Member] | Home Health and Hospice Segment [Member] | Tidewater and Care Resource Group [Member]
Business Acquisition [Line Items]
Acquired Finite-lived Intangible Assets, Weighted Average Useful Life	10 years
Internal-use software [Member] | Home Health and Hospice Segment [Member] | Alacare [Member]
Business Acquisition [Line Items]
Acquired Finite-lived Intangible Assets, Weighted Average Useful Life		3 years
Home health [Member] | Home Health and Hospice Segment [Member] | Care Resource Group [Member]
Business Acquisition [Line Items]
Number of Locations of an Acquired Entity | location	2
Home health [Member] | Home Health and Hospice Segment [Member] | Alacare [Member]
Business Acquisition [Line Items]
Number of Locations of an Acquired Entity | location		23
Hospice [Member] | Home Health and Hospice Segment [Member] | Alacare [Member]
Business Acquisition [Line Items]
Number of Locations of an Acquired Entity | location		23
Corporate Joint Venture [Member] | Inpatient Rehabilitation Segment [Member] | Saint Alphonsus [Member]
Business Acquisition [Line Items]
Noncontrolling Interest, Ownership Percentage by Parent		51.00%
Corporate Joint Venture [Member] | Inpatient Rehabilitation Segment [Member] | Heritage Valley [Member]
Business Acquisition [Line Items]
Noncontrolling Interest, Ownership Percentage by Parent			75.00%

Business Combinations - Fair Va

Business Combinations - Fair Value of Assets and Liabilities Assumed (Details) - USD ($) $ in Millions	Sep. 30, 2019	Jul. 31, 2019	Dec. 31, 2018
Business Acquisition [Line Items]
Goodwill	$ 2,305.2		$ 2,100.8
Inpatient Rehabilitation Segment [Member] | Saint Alphonsus and Heritage Valley [Member]
Business Acquisition [Line Items]
Goodwill	4.8
Total assets acquired	5.3
Total liabilities assumed	0.2
Net assets acquired	5.1
Inpatient Rehabilitation Segment [Member] | Saint Alphonsus and Heritage Valley [Member] | Noncompete agreements [Member]
Business Acquisition [Line Items]
Identifiable intangible assets	0.1
Inpatient Rehabilitation Segment [Member] | Saint Alphonsus and Heritage Valley [Member] | Trade name [Member]
Business Acquisition [Line Items]
Identifiable intangible assets	0.4
Home Health and Hospice Segment [Member] | Tidewater and Care Resource Group [Member]
Business Acquisition [Line Items]
Goodwill	10.8
Other assets acquired	0.2
Total assets acquired	14
Accrued payroll	0.1
Other current liabilities	0.1
Other long-term liabilities	0.1
Total liabilities assumed	0.3
Net assets acquired	13.7
Home Health and Hospice Segment [Member] | Tidewater and Care Resource Group [Member] | Noncompete agreements [Member]
Business Acquisition [Line Items]
Identifiable intangible assets	0.2
Home Health and Hospice Segment [Member] | Tidewater and Care Resource Group [Member] | Certificates of need [Member]
Business Acquisition [Line Items]
Identifiable intangible assets	2
Home Health and Hospice Segment [Member] | Tidewater and Care Resource Group [Member] | License [Member]
Business Acquisition [Line Items]
Identifiable intangible assets	$ 0.8
Home Health and Hospice Segment [Member] | Alacare [Member]
Business Acquisition [Line Items]
Accounts receivable		$ 10.2
Prepaid expense and other current assets		1.7
Property and equipment, net		0.7
Goodwill		163.9
Other assets acquired		5
Total assets acquired		232.5
Current portion of long-term debt		0.3
Accounts payable		1.2
Accrued payroll		8.1
Other current liabilities		2.3
Long-term operating lease liabilities		3.1
Total liabilities assumed		15
Net assets acquired		217.5
Home Health and Hospice Segment [Member] | Alacare [Member] | Noncompete agreements [Member]
Business Acquisition [Line Items]
Identifiable intangible assets		1
Home Health and Hospice Segment [Member] | Alacare [Member] | Trade name [Member]
Business Acquisition [Line Items]
Identifiable intangible assets		1
Home Health and Hospice Segment [Member] | Alacare [Member] | Certificates of need [Member]
Business Acquisition [Line Items]
Identifiable intangible assets		34.3
Home Health and Hospice Segment [Member] | Alacare [Member] | License [Member]
Business Acquisition [Line Items]
Identifiable intangible assets		14.6
Home Health and Hospice Segment [Member] | Alacare [Member] | Internal-use software [Member]
Business Acquisition [Line Items]
Identifiable intangible assets		$ 0.1

Business Combinations - Net Cas

Business Combinations - Net Cash Paid for Acquisitions (Details) - USD ($) $ in Millions	1 Months Ended	3 Months Ended		9 Months Ended
	Jul. 31, 2019	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Business Acquisition [Line Items]
Net cash paid for acquisition				$ 231.2	$ 135.8
Inpatient Rehabilitation Segment [Member] | Saint Alphonsus and Heritage Valley [Member]
Business Acquisition [Line Items]
Fair value of assets acquired		$ 0.5	$ 9.7	0.5	9.7
Goodwill		4.8	6.4	4.8	6.4
Fair value of liabilities assumed		(0.2)	0	(0.2)	0
Fair value of noncontrolling interest owned by joint venture partner		(5.1)	(16.1)	(5.1)	(16.1)
Net cash paid for acquisition		0	0	0	0
Home Health and Hospice Segment [Member] | Alacare [Member]
Business Acquisition [Line Items]
Fair value of assets acquired	$ 68.6
Goodwill	163.9
Fair value of liabilities assumed	(15)
Net cash paid for acquisition	$ 217.5
Home Health and Hospice Segment [Member] | Tidewater and Care Resource Group [Member]
Business Acquisition [Line Items]
Fair value of assets acquired		0	41	3.2	42
Goodwill		0	97	10.8	102.1
Fair value of liabilities assumed		0	(8.3)	(0.3)	(8.3)
Net cash paid for acquisition		$ 0	$ 129.7	$ 13.7	$ 135.8

Business Combinations - Pro For

Business Combinations - Pro Forma Results of Operation (Details) - USD ($) $ in Millions	2 Months Ended	3 Months Ended		9 Months Ended
	Jun. 30, 2018	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Business Acquisition [Line Items]
Combined entity: Supplemental pro forma, Net Operating Revenues		$ 1,162.6	$ 1,102.7	$ 3,490.3	$ 3,284.2
Combined entity: Supplemental pro forma, Net Income Attributable to Encompass Health		$ 97.6	$ 91.4	296.7	$ 270.4
Saint Alphonsus and Heritage Valley [Member] | Inpatient Rehabilitation Segment [Member]
Business Acquisition [Line Items]
Acquired entity only: Actual from acquisition date to September 30, 2019, Net Operating Revenues				1.2
Acquired entities only: Actual from acquisition date to September 30, 2019, Net Income Attributable to Encompass Health				(1)
Alacare [Member] | Home Health and Hospice Segment [Member]
Business Acquisition [Line Items]
Acquired entity only: Actual from acquisition date to September 30, 2019, Net Operating Revenues	$ 30.3
Acquired entities only: Actual from acquisition date to September 30, 2019, Net Income Attributable to Encompass Health	$ 1.7
Tidewater and Care Resource Group [Member] | Home Health and Hospice Segment [Member]
Business Acquisition [Line Items]
Acquired entity only: Actual from acquisition date to September 30, 2019, Net Operating Revenues				4.8
Acquired entities only: Actual from acquisition date to September 30, 2019, Net Income Attributable to Encompass Health				$ 0.9

Variable Interest Entities - Te

Variable Interest Entities - Textual (Details) - Consolidated Limited Partnership-like Entities [Member] - entity	9 Months Ended	12 Months Ended
	Sep. 30, 2019	Dec. 31, 2018
Variable Interest Entity [Line Items]
Number of consolidated limited partnership-like entities	8	8
Minimum [Member]
Variable Interest Entity [Line Items]
Ownership interest in consolidated entities (percent)	50.00%
Maximum [Member]
Variable Interest Entity [Line Items]
Ownership interest in consolidated entities (percent)	75.00%

Variable Interest Entities - Sc

Variable Interest Entities - Schedule of carrying amounts and classifications of VIE's assets and liabilities (Details) - USD ($) $ in Millions	Sep. 30, 2019		Dec. 31, 2018	Sep. 30, 2018	Dec. 31, 2017
Variable Interest Entity [Line Items]
Cash and cash equivalents	$ 422		$ 69.2	$ 56.9	$ 54.4
Accounts receivable	516.9		467.7
Other current assets	71.7		66.2
Total current assets	1,077.4		662.1
Property and equipment, net	1,874.8		1,634.8
Operating lease right-of-use assets	311.4		0
Goodwill	2,305.2		2,100.8
Intangible assets, net	486.8		443.4
Other long-term assets	308.8		291
Total assets	6,386.8	[1]	5,175
Current portion of long-term debt	437.2		35.8
Current operating lease liabilities	44.9		0
Accounts payable	101.4		90
Total current liabilities	1,108.6		672.5
Long-term debt, net of current portion	2,961.9		2,478.6
Long-term operating lease liabilities	273.4		0
Total Liabilities	4,505.5		3,356.3
Consolidated VIEs [Member]
Variable Interest Entity [Line Items]
Cash and cash equivalents	0.1		0.3
Accounts receivable	30		31
Other current assets	11.3		4.9
Total current assets	41.4		36.2
Property and equipment, net	122.5		111.5
Operating lease right-of-use assets	6.4		0
Goodwill	15.9		15.9
Intangible assets, net	3.5		4.3
Other long-term assets	31.2		29.6
Total assets	220.9		197.5
Current portion of long-term debt	0.8		0.6
Current operating lease liabilities	1.4		0
Accounts payable	7.3		5.2
Accrued expenses and other current liabilities	24.4		45
Total current liabilities	33.9		50.8
Long-term debt, net of current portion	10.7		0
Long-term operating lease liabilities	5		0
Total Liabilities	$ 49.6		$ 50.8
[1]	Our consolidated assets as of September 30, 2019 and December 31, 2018 include total assets of variable interest entities of $220.9 million and $197.5 million , respectively, which cannot be used by us to settle the obligations of other entities. Our consolidated liabilities as of September 30, 2019 and December 31, 2018 include total liabilities of the variable interest entities of $49.6 million and $50.8 million , respectively. See Note 3 , Variable Interest Entities .

Leases - Textuals (Details)

Leases - Textuals (Details) $ in Millions	9 Months Ended
	Sep. 30, 2019USD ($)
Lessee, Lease, Description [Line Items]
Finance lease right-of-use asset accumulated depreciation	$ 91.7
Minimum [Member]
Lessee, Lease, Description [Line Items]
Operating and finance lease contract term	1 years
Maximum [Member]
Lessee, Lease, Description [Line Items]
Operating and finance lease contract term	25 years

Leases - Components of Lease Co

Leases - Components of Lease Costs (Details) - USD ($) $ in Millions	3 Months Ended	9 Months Ended
	Sep. 30, 2019	Sep. 30, 2019
Lease, Cost [Abstract]
Operating lease cost	$ 19	$ 54.8
Amortization of right-of-use assets	7.5	22.7
Interest of lease liabilities	7.2	22
Total finance lease cost	14.7	44.7
Short-term and variable lease cost	0.8	1.2
Sublease income	(0.9)	(2.4)
Total lease cost	$ 33.6	$ 98.3

Leases - Schedule of Supplement

Leases - Schedule of Supplemental Balance Sheet Information Related to Leases (Details) - USD ($) $ in Millions	Sep. 30, 2019	Dec. 31, 2018
Leases [Abstract]
Operating lease right-of-use assets	$ 311.4	$ 0
Finance Lease, Right-of-Use Asset, Statement of Financial Position [Extensible List]	us-gaap:PropertyPlantAndEquipmentNet
Finance lease, Property and equipment, net	$ 316
Total leased assets	627.4
Current operating lease liabilities	$ 44.9	0
Finance Lease, Liability, Current, Statement of Financial Position [Extensible List]	us-gaap:LongTermDebtAndCapitalLeaseObligationsCurrent
Finance lease, Current portion of long-term debt	$ 19
Long-term operating lease liabilities	$ 273.4	$ 0
Finance Lease, Liability, Noncurrent, Statement of Financial Position [Extensible List]	us-gaap:LongTermDebtAndCapitalLeaseObligations
Finance lease, long-term debt, net of current portion	$ 344.8
Total lease liabilities	$ 682.1

Leases - Schedule of Weighted A

Leases - Schedule of Weighted Average Remaining Lease Term and Discount Rate (Details)	Sep. 30, 2019Rate
Leases [Abstract]
Operating Lease, Weighted Average Remaining Lease Term	8 years 9 months 18 days
Finance Lease, Weighted Average Remaining Lease Term	13 years 9 months 18 days
Operating Lease, Weighted Average Discount Rate, Percent	6.00%
Finance Lease, Weighted Average Discount Rate, Percent	8.10%

Leases - Maturities of Lease Li

Leases - Maturities of Lease Liabilities (Details) $ in Millions	Sep. 30, 2019USD ($)
Leases [Abstract]
Operating Leases - October 1 through December 31, 2019	$ 13.1
Finance Leases - October 1 through December 31, 2019	11.7
Operating Leases - 2020	64.4
Finance Leases - 2020	47.6
Operating Leases - 2021	56.5
Finance Leases - 2021	45.6
Operating Leases - 2022	48.4
Finance Leases - 2022	42.1
Operating Leases - 2023	43.8
Finance Leases - 2023	41.8
Operating Leases - 2024	37.6
Finance Leases - 2024	41.2
Operating Leases - 2025 and Thereafter	162.6
Finance Lease - 2025 and Thereafter	391.5
Operating Leases - Total lease payments	426.4
Finance Leases - Total lease payments	621.5
Less: Operating Lease, Interest Portion	(108.1)
Less: Finance Lease, Interest Portion	(257.7)
Total Operating Lease Liabilities	318.3
Total Finance Lease Liabilities	$ 363.8

Leases - Schedule of Future Min

Leases - Schedule of Future Minimum Rental Payments for Operating Leases (Details) $ in Millions	Dec. 31, 2018USD ($)
Leases [Abstract]
Operating Leases, Future Minimum Payments Due, Next Twelve Months	$ 71.4
Capital Leases, Future Minimum Payments Due, Next Twelve Months	36.2
Operating Leases, Future Minimum Payments, Due in Two Years	65.8
Capital Leases, Future Minimum Payments Due in Two Years	32.3
Operating Leases, Future Minimum Payments, Due in Three Years	54.3
Capital Leases, Future Minimum Payments Due in Three Years	30.3
Operating Leases, Future Minimum Payments, Due in Four Years	41
Capital Leases, Future Minimum Payments Due in Four Years	28.7
Operating Leases, Future Minimum Payments, Due in Five Years	35.3
Capital Leases, Future Minimum Payments Due in Five Years	28
Operating Leases, Future Minimum Payments, Due Thereafter	148.2
Capital Leases, Future Minimum Payments Due Thereafter	299.7
Operating Leases, Future Minimum Payments Due	416
Capital Leases, Future Minimum Payments Due	455.2
Capital Leases, Future Minimum Payments, Interest Included in Payments	(191.4)
Capital Leases, Future Minimum Payments, Present Value of Net Minimum Payments	$ 263.8

Leases - Supplemental Cash Flow

Leases - Supplemental Cash Flow Information (Details) - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018
Leases [Abstract]
Operating cash flows from operating leases	$ 54.4
Operating cash flows from finance leases	22.2
Financing cash flows from finance leases	14.2	$ 13
Right-of-Use Asset Obtained in Exchange for Operating Lease Liability	55.4
Right-of-Use Asset Obtained in Exchange for Finance Lease Liability	$ 8.6

Investments in and Advances t_3

Investments in and Advances to Nonconsolidated Affiliates - Textual (Details) $ in Millions	3 Months Ended	9 Months Ended
	Sep. 30, 2019USD ($)entity	Sep. 30, 2019USD ($)entity	Sep. 30, 2018USD ($)	Dec. 31, 2018USD ($)
Investments In and Advances to Nonconsolidated Affiliates (Textual) [Abstract]
Investments in and advances to nonconsolidated affiliates	$ 8	$ 8		$ 12.2
Number of partially owned subsidiaries | entity	5	5
Number of partially owned general or limited partnerships, limited liability companies of joint ventures | entity	4	4
Gain on consolidation of Yuma	$ 19.2	$ 19.2	$ 0
Goodwill increase	$ 24.9
Minimum [Member]
Investments In and Advances to Nonconsolidated Affiliates (Textual) [Abstract]
Ownership interest in affiliates (percent)	8.00%	8.00%
Maximum [Member]
Investments In and Advances to Nonconsolidated Affiliates (Textual) [Abstract]
Ownership interest in affiliates (percent)	60.00%	60.00%

Investments In and Advances t_4

Investments In and Advances to Nonconsolidated Affiliates - Schedule of Combined Results of Operations and Equity Method Affiliates (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Investments in and Advances to Affiliates, Schedule of Investments [Abstract]
Net operating revenues	$ 5.2	$ 10.1	$ 27.3	$ 31.6
Operating expenses	(2.9)	(5.9)	(16.4)	(19.1)
Income from continuing operations, net of tax	2.3	4.1	10.9	12.4
Net income	$ 2.3	$ 4.1	$ 10.9	$ 12.4

Long-term Debt - Long-term Debt

Long-term Debt - Long-term Debt Outstanding (Details) - USD ($) $ in Millions	Sep. 30, 2019	Dec. 31, 2018
Schedule of Outstanding Long-term Debt
Finance lease obligations	$ 363.8
Capital lease obligations		$ 263.8
Total debt and finance lease obligations	3,399.1	2,514.4
Less: Current portion	(437.2)	(35.8)
Long-term debt, net of current portion	2,961.9	2,478.6
Term Loan Facilities [Member] | Term Loan Facilities [Member]
Schedule of Outstanding Long-term Debt
Total debt	$ 269.1	$ 280.1
Senior Notes [Member] | 5.125% Senior Notes Due 2023 [Member]
Schedule of Outstanding Long-term Debt
Debt instrument interest rate (percent)	5.125%	5.125%
Total debt	$ 297.2	$ 296.6
Senior Notes [Member] | 5.75% Senior Notes Due 2024 [Member]
Schedule of Outstanding Long-term Debt
Debt instrument interest rate (percent)	5.75%	5.75%
Total debt	$ 1,095.6	$ 1,194.7
Senior Notes [Member] | 5.75% Senior Notes Due 2025 [Member]
Schedule of Outstanding Long-term Debt
Debt instrument interest rate (percent)	5.75%	5.75%
Total debt	$ 345.5	$ 345
Senior Notes [Member] | 4.50% Senior Notes due 2028 [Member]
Schedule of Outstanding Long-term Debt
Debt instrument interest rate (percent)	4.50%
Total debt	$ 491.5	0
Senior Notes [Member] | 4.75% Senior Notes due 2030 [Member]
Schedule of Outstanding Long-term Debt
Debt instrument interest rate (percent)	4.75%
Total debt	$ 491.5	0
Other Notes Payable [Member]
Schedule of Outstanding Long-term Debt
Total debt	44.9	104.2
Revolving Credit Facility [Member]
Schedule of Outstanding Long-term Debt
Total debt	$ 0	$ 30

Long-term Debt - Textual (Detai

Long-term Debt - Textual (Details) - USD ($) $ in Millions	Nov. 01, 2019	Sep. 20, 2019	Jun. 07, 2019	May 06, 2019	Sep. 30, 2019	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018	Jan. 01, 2019
Debt Instrument [Line Items]
Finance lease obligations					$ 363.8	$ 363.8		$ 363.8
Loss on early extinguishment of debt						0	$ 0	$ (2.3)	$ 0
Document Period End Date								Sep. 30, 2019
5.75% Senior Notes Due 2024 [Member] | Senior Notes [Member]
Debt Instrument [Line Items]
Redemption price percentage			101.917%
Total cash outlay			$ 102
Loss on early extinguishment of debt			$ 2.3
4.50% Senior Notes due 2028 [Member] | Senior Notes [Member]
Debt Instrument [Line Items]
Principal amount					500	500		$ 500
4.75% Senior Notes due 2030 [Member] | Senior Notes [Member]
Debt Instrument [Line Items]
Principal amount					500	$ 500		$ 500
4.50% Senior Notes due 2028 and 4.75% Senior Notes due 2030 [Member] | Senior Notes [Member]
Debt Instrument [Line Items]
Proceeds from Issuance of Debt					983
Proceeds used for payment of equity and vested stock appreciation rights					$ 218
Senior Notes [Member] | 5.75% Senior Notes Due 2024 [Member]
Debt Instrument [Line Items]
Redemption amount		$ 400		$ 100
Adoption of ASC 842 [Member]
Debt Instrument [Line Items]
Finance lease obligations										$ 52
Subsequent Event [Member] | 5.75% Senior Notes Due 2024 [Member] | Senior Notes [Member]
Debt Instrument [Line Items]
Redemption price percentage	100.958%
Total cash outlay	$ 404
Loss on early extinguishment of debt	$ 5

Redeemable Noncontrolling Int_3

Redeemable Noncontrolling Interests - Redeemable Noncontrolling Interests Activity (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Redeemable Noncontrolling Interest [Line Items]
Balance at beginning of period			$ 261.7
Net income attributable to noncontrolling interests	$ 3.7	$ 3.8	10.1	$ 10.3
Distributions declared	(20.2)	(16.9)	(52.8)	(53.7)
Change in fair value	(18.2)	(10.7)	(118.9)	(77)
Balance at end of period	210		210
Redeemable Noncontrolling Interest [Member]
Redeemable Noncontrolling Interest [Line Items]
Balance at beginning of period			261.7	220.9
Net income attributable to noncontrolling interests			10.1	10.3
Distributions declared			(7.6)	(6.6)
Contribution to joint venture			1	0
Reclassification to noncontrolling interests			(11.2)	0
Purchase of redeemable noncontrolling interests			(162.9)	(65.1)
Change in fair value			118.9	77
Balance at end of period	$ 210	$ 236.5	$ 210	$ 236.5

Redeemable Noncontrolling Int_4

Redeemable Noncontrolling Interests - Reconciliation of Noncontrolling Interests (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Noncontrolling Interest [Abstract]
Net income attributable to nonredeemable noncontrolling interests	$ 18.2	$ 16.9	$ 54.4	$ 53.2
Net income attributable to redeemable noncontrolling interests	3.7	3.8	10.1	10.3
Net income attributable to noncontrolling interests	$ 21.9	$ 20.7	$ 64.5	$ 63.5

Redeemable Noncontrolling Int_5

Redeemable Noncontrolling Interests Redeemable Noncontrolling Interests - Textuals (Details) - USD ($) $ in Millions	Feb. 21, 2018	Jul. 31, 2019	Sep. 30, 2019	Sep. 30, 2019	Sep. 30, 2018	Dec. 31, 2018	Dec. 31, 2014
Noncontrolling Interest [Line Items]
Document Period End Date				Sep. 30, 2019
Redeemable noncontrolling interests			$ 210	$ 210		$ 261.7
Noncontrolling Interest, Decrease from Redemptions or Purchase of Interests	5.60%	5.60%
Purchase of redeemable noncontrolling interests	$ 65		163	162.9	$ 65.1
EHHI [Member]
Noncontrolling Interest [Line Items]
Outstanding common stock of Holdings, Fair Value			$ 183	$ 183
EHHI [Member] | Home Health and Hospice Segment [Member]
Noncontrolling Interest [Line Items]
Redeemable noncontrolling interests							$ 64
Subsidiary's common stock held by subsidiary 's management, Percent							16.70%

Fair Value Measurements - Sched

Fair Value Measurements - Schedule of Fair Value, Assets and Liabilities Measured on a Recurring Basis (Details) - Fair Value, Recurring [Member] - USD ($) $ in Millions	Sep. 30, 2019	Dec. 31, 2018
Valuation, Market Approach [Member]
Fair Value, Assets and Liabilities Measured on Recurring Basis [Abstract]
Restricted marketable securities	$ 58.3	$ 62
Valuation, Market Approach [Member] | Quoted Prices in Active Markets for Identical Assets (Level 1) [Member]
Fair Value, Assets and Liabilities Measured on Recurring Basis [Abstract]
Restricted marketable securities	5.2	6.4
Valuation, Market Approach [Member] | Significant Other Observable Inputs (Level 2) [Member]
Fair Value, Assets and Liabilities Measured on Recurring Basis [Abstract]
Restricted marketable securities	53.1	55.6
Valuation, Market Approach [Member] | Significant Unobservable Inputs (Level 3) [Member]
Fair Value, Assets and Liabilities Measured on Recurring Basis [Abstract]
Restricted marketable securities	0	0
Valuation, Income Approach [Member]
Fair Value, Assets and Liabilities Measured on Recurring Basis [Abstract]
Redeemable noncontrolling interests	210	261.7
Valuation, Income Approach [Member] | Quoted Prices in Active Markets for Identical Assets (Level 1) [Member]
Fair Value, Assets and Liabilities Measured on Recurring Basis [Abstract]
Redeemable noncontrolling interests	0	0
Valuation, Income Approach [Member] | Significant Other Observable Inputs (Level 2) [Member]
Fair Value, Assets and Liabilities Measured on Recurring Basis [Abstract]
Redeemable noncontrolling interests	0	0
Valuation, Income Approach [Member] | Significant Unobservable Inputs (Level 3) [Member]
Fair Value, Assets and Liabilities Measured on Recurring Basis [Abstract]
Redeemable noncontrolling interests	$ 210	$ 261.7

Fair Value Measurements - Textu

Fair Value Measurements - Textuals (Details) - USD ($)	3 Months Ended	9 Months Ended
	Sep. 30, 2018	Sep. 30, 2018	Sep. 30, 2019	Dec. 31, 2018
Fair Value, Nonrecurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Gains or losses related to non-financial assets and liabilities	$ 0	$ 0
Senior Notes [Member] | 5.125% Senior Notes Due 2023 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt instrument interest rate (percent)			5.125%	5.125%
Senior Notes [Member] | 5.75% Senior Notes Due 2024 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt instrument interest rate (percent)			5.75%	5.75%
Senior Notes [Member] | 5.75% Senior Notes Due 2025 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt instrument interest rate (percent)			5.75%	5.75%
Senior Notes [Member] | 4.50% Senior Notes due 2028 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt instrument interest rate (percent)			4.50%
Senior Notes [Member] | 4.75% Senior Notes due 2030 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt instrument interest rate (percent)			4.75%

Fair Value Measurements - Sch_2

Fair Value Measurements - Schedule of Carrying Amounts and Estimated Fair Values, Financial Instruments (Details) - USD ($) $ in Millions	Sep. 30, 2019	Dec. 31, 2018
Revolving Credit Facility [Member] | Carrying Amount [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Carrying amounts and estimated fair values of financial instruments	$ 0	$ 30
Revolving Credit Facility [Member] | Estimated Fair Value [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Carrying amounts and estimated fair values of financial instruments	0	30
Letters of Credit [Member] | Carrying Amount [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Carrying amounts and estimated fair values of financial instruments	0	0
Letters of Credit [Member] | Estimated Fair Value [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Carrying amounts and estimated fair values of financial instruments	38.4	37.4
Term Loan Facilities [Member] | Term Loan Facilities [Member] | Carrying Amount [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Carrying amounts and estimated fair values of financial instruments	269.1	280.1
Term Loan Facilities [Member] | Term Loan Facilities [Member] | Estimated Fair Value [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Carrying amounts and estimated fair values of financial instruments	$ 270	$ 281.3
Senior Notes [Member] | 5.125% Senior Notes Due 2023 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Debt instrument interest rate (percent)	5.125%	5.125%
Senior Notes [Member] | 5.125% Senior Notes Due 2023 [Member] | Carrying Amount [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Carrying amounts and estimated fair values of financial instruments	$ 297.2	$ 296.6
Senior Notes [Member] | 5.125% Senior Notes Due 2023 [Member] | Estimated Fair Value [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Carrying amounts and estimated fair values of financial instruments	$ 306.8	$ 298.5
Senior Notes [Member] | 5.75% Senior Notes Due 2024 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Debt instrument interest rate (percent)	5.75%	5.75%
Senior Notes [Member] | 5.75% Senior Notes Due 2024 [Member] | Carrying Amount [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Carrying amounts and estimated fair values of financial instruments	$ 1,095.6	$ 1,194.7
Senior Notes [Member] | 5.75% Senior Notes Due 2024 [Member] | Estimated Fair Value [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Carrying amounts and estimated fair values of financial instruments	$ 1,115.6	$ 1,200
Senior Notes [Member] | 5.75% Senior Notes Due 2025 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Debt instrument interest rate (percent)	5.75%	5.75%
Senior Notes [Member] | 5.75% Senior Notes Due 2025 [Member] | Carrying Amount [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Carrying amounts and estimated fair values of financial instruments	$ 345.5	$ 345
Senior Notes [Member] | 5.75% Senior Notes Due 2025 [Member] | Estimated Fair Value [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Carrying amounts and estimated fair values of financial instruments	$ 366.6	339.5
Senior Notes [Member] | 4.50% Senior Notes due 2028 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Debt instrument interest rate (percent)	4.50%
Senior Notes [Member] | 4.50% Senior Notes due 2028 [Member] | Carrying Amount [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Carrying amounts and estimated fair values of financial instruments	$ 491.5	0
Senior Notes [Member] | 4.50% Senior Notes due 2028 [Member] | Estimated Fair Value [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Carrying amounts and estimated fair values of financial instruments	$ 507	0
Senior Notes [Member] | 4.75% Senior Notes due 2030 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Debt instrument interest rate (percent)	4.75%
Senior Notes [Member] | 4.75% Senior Notes due 2030 [Member] | Carrying Amount [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Carrying amounts and estimated fair values of financial instruments	$ 491.5	0
Senior Notes [Member] | 4.75% Senior Notes due 2030 [Member] | Estimated Fair Value [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Carrying amounts and estimated fair values of financial instruments	506.7	0
Other Notes Payable [Member] | Carrying Amount [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Carrying amounts and estimated fair values of financial instruments	44.9	104.2
Other Notes Payable [Member] | Estimated Fair Value [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Carrying amounts and estimated fair values of financial instruments	$ 44.9	$ 104.2

Share-Based Payments Textual (D

Share-Based Payments Textual (Details) - USD ($) shares in Millions, $ in Millions	1 Months Ended	3 Months Ended	4 Months Ended	9 Months Ended
	Feb. 28, 2019	Sep. 30, 2019	May 31, 2019	Sep. 30, 2019
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Cash paid for SARs exercised	$ 13	$ 55
Document Period End Date				Sep. 30, 2019
Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Restricted stock awards issued (shares)			0.5
Restricted Stock [Member] | Service Condition [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Restricted stock awards issued (shares)			0.2
Restricted Stock [Member] | Service and Performance Condition [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Performance measurement period	2 years
Stock Options [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock options granted (shares)	0.1
Stock Appreciation Rights (SARs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Fair value of SARs		$ 82		$ 82

Income Taxes - Textual (Details

Income Taxes - Textual (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018	Dec. 31, 2018
Income Tax Contingency [Line Items]
Provision for income tax expense	$ 34.3	$ 30.2	$ 88.6	$ 89.5
Net deferred tax assets	22.4		22.4
Valuation allowance	35.3		35.3
Gross unrecognized tax benefits	0.4		0.4		$ 0.9
Unrecognized tax benefits which would affect our effective tax rate if recognized	0.4		0.4		$ 0.9
Amount of decrease in unrecognized tax benefit to be released	0.3		0.3
State and Local Jurisdiction [Member]
Income Tax Contingency [Line Items]
Operating Loss Carryforwards	$ 61.4		$ 61.4

Earnings per Common Share - Com

Earnings per Common Share - Computation of Basic and Diluted Earnings Per Common Share (Details) - USD ($) $ / shares in Units, shares in Millions, $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Basic Numerator:
Income from continuing operations	$ 119.5	$ 109.4	$ 356.2	$ 328.1
Less: Net income attributable to noncontrolling interests included in continuing operations	(21.9)	(20.7)	(64.5)	(63.5)
Less: Income allocated to participating securities	(0.4)	(0.3)	(1.1)	(0.9)
Income from continuing operations attributable to Encompass Health common shareholders	97.2	88.4	290.6	263.7
Loss from discontinued operations, net of tax	0	(0.1)	(0.6)	(0.4)
Net income attributable to Encompass Health common shareholders	$ 97.2	$ 88.3	$ 290	$ 263.3
Basic Denominator:
Basic weighted average common shares outstanding (shares)	97.8	98	98.1	97.9
Basic earnings per share attributable to Encompass Health common shareholders:
Continuing operations (in dollars per share)	$ 0.99	$ 0.90	$ 2.97	$ 2.69
Discontinued operations (in dollars per share)	0	0	(0.01)	0
Net Income (in dollars per share)	$ 0.99	$ 0.90	$ 2.96	$ 2.69
Diluted Numerator
Income from continuing operations	$ 119.5	$ 109.4	$ 356.2	$ 328.1
Less: Net income attributable to noncontrolling interests included in continuing operations	(21.9)	(20.7)	(64.5)	(63.5)
Income from continuing operations attributable to Encompass Health common shareholders	97.6	88.7	291.7	264.6
Loss from discontinued operations, net of tax	0	(0.1)	(0.6)	(0.4)
Net income attributable to Encompass Health common shareholders	$ 97.6	$ 88.6	$ 291.1	$ 264.2
Diluted Denominator
Diluted weighted average common shares outstanding (shares)	99.4	100	99.5	99.7
Diluted earnings per share attributable to Encompass Health common shareholders:
Continuing operations (in dollars per share)	$ 0.98	$ 0.89	$ 2.94	$ 2.65
Discontinued operations (in dollars per share)	0	0	(0.01)	0
Net income (in dollars per share)	$ 0.98	$ 0.89	$ 2.93	$ 2.65

Earnings per Common Share - Rec

Earnings per Common Share - Reconciliation of Weighted Average Number of Shares Outstanding (Details) - shares shares in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Earnings Per Share [Abstract]
Basic weighted average common shares outstanding (shares)	97.8	98	98.1	97.9
Restricted stock awards, dilutive stock options, restricted stock units, and common stock warrants (shares)	1.6	2	1.4	1.8
Diluted weighted average common shares outstanding (shares)	99.4	100	99.5	99.7

Earnings per Common Share - Tex

Earnings per Common Share - Textual (Details) - $ / shares

Oct. 25, 2019

Oct. 15, 2019

Jul. 23, 2019

Jul. 15, 2019

May 03, 2019

Apr. 15, 2019

Feb. 21, 2019

Jan. 15, 2019

Oct. 26, 2018

Sep. 30, 2019

Sep. 30, 2018

Sep. 30, 2019

Sep. 30, 2018

Earnings Per Share, Diluted, by Common Class, Including Two Class Method [Line Items]

Cash dividends per common share, Declared (in dollars per share)

$ 0.28

$ 0.27

$ 0.82

$ 0.77

Common Stock

Earnings Per Share, Diluted, by Common Class, Including Two Class Method [Line Items]

Cash dividends per common share, Declared (in dollars per share)

$ 0.28

$ 0.27

$ 0.27

$ 0.27

Cash dividends per common share, Paid (in dollars per share)

$ 0.27

$ 0.27

$ 0.27

Subsequent Event [Member] | Common Stock

Earnings Per Share, Diluted, by Common Class, Including Two Class Method [Line Items]

Cash dividends per common share, Declared (in dollars per share)

$ 0.28

Cash dividends per common share, Paid (in dollars per share)

$ 0.28

Contingencies and Other Commi_2

Contingencies and Other Commitments (Details) $ in Millions	Jun. 21, 2019USD ($)	May 18, 2016USD ($)	Jul. 31, 2019USD ($)	Dec. 31, 2018USD ($)	Sep. 30, 2019	Feb. 28, 2015patient	Apr. 24, 2014facilities	Aug. 12, 2013facilities	Mar. 04, 2013facilitiespatient
Pending Litigation [Member] | Honts lawsuit [Member]
Loss Contingencies [Line Items]
Number of hospitals involved in lawsuit | facilities								1
Punitive damages awarded in favor of plaintiff		$ 20
Portion of liability that would be covered through captive insurance subsidiary				$ 6
Pending Litigation [Member] | HHS-OIG Investigation [Member]
Loss Contingencies [Line Items]
Number of hospitals that received subpoenas | facilities							7		4
Number of patient medical records requested for each hospital in subpoenas | patient									100
Number of hospitals that received supplemental subpoenas | facilities							2
Number of additional patient medical records requested | patient						70
Compliance threshold under Health Care Act (percent)					60.00%
Loss Contingency Accrual				$ 48
Settled Litigation [Member] | HHS-OIG Investigation [Member]
Loss Contingencies [Line Items]
Litigation Settlement, Amount Awarded to Other Party	$ 48
Loss Contingency Accrual, Payments	$ 46.4
Maximum [Member] | Settled Litigation [Member] | Nichols Litigation [Member]
Loss Contingencies [Line Items]
Loss Contingency Accrual, Payments			$ 0.1

Segment Reporting - Textuals (D

Segment Reporting - Textuals (Details)	9 Months Ended
	Sep. 30, 2019locationstatefacilitiessegment
Segment Reporting Information [Line Items]
Number of operating segments | segment	2
Number of states in which entity operates | state	37
Document Period End Date	Sep. 30, 2019
Inpatient Rehabilitation Segment [Member]
Segment Reporting Information [Line Items]
Number of states in which entity operates | state	33
Number of inpatient rehabilitation hospitals operated	133
Number of solely owned inpatient rehabilitation hospitals	86
Number of inpatient rehabilitation units under management contracts	4
Number of jointly owned inpatient rehabilitation hospitals	47
Home Health and Hospice Segment [Member]
Segment Reporting Information [Line Items]
Number of states in which entity operates | state	31
Number of hospitals or agencies operated as a joint venture	2
Number of solely owned hospital based home health and hospice locations | location	319
Number of home health locations | location	245
Number of hospice locations | location	82
Number of jointly owned hospital based home health and hospice locations | location	8
Minimum [Member] | Inpatient Rehabilitation Segment [Member]
Segment Reporting Information [Line Items]
Joint venture ownership percentage	50.00%
Minimum [Member] | Home Health and Hospice Segment [Member]
Segment Reporting Information [Line Items]
Joint venture ownership percentage	50.00%
Maximum [Member] | Inpatient Rehabilitation Segment [Member]
Segment Reporting Information [Line Items]
Joint venture ownership percentage	97.50%
Maximum [Member] | Home Health and Hospice Segment [Member]
Segment Reporting Information [Line Items]
Joint venture ownership percentage	81.00%

Segment Reporting - Segment Rep

Segment Reporting - Segment Reporting Information, Reconciliation of Net Operating Revenues to Segment Adjusted EBITDA (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Segment Reporting Information [Line Items]
Net operating revenues	$ 1,161.6	$ 1,067.6	$ 3,420.6	$ 3,181.3
Costs and Expenses [Abstract]
Salaries and benefits	660.8	592.3	1,904.5	1,740.7
Other operating expenses	156.6	142.9	456.5	433.5
Supplies	42.9	38.6	124.7	117.8
Occupancy costs	21.8	19.6	61.7	57.7
Total operating expenses	989.7	894.5	2,890.7	2,662.4
Other income	(21)	(1.7)	(26.9)	(2.9)
Equity in net income of nonconsolidated affiliates	(1.2)	(2.1)	(5.5)	(6.4)
Net income attributable to noncontrolling interests	21.9	20.7	64.5	63.5
Inpatient Rehabilitation Segment [Member]
Segment Reporting Information [Line Items]
Net operating revenues	872.3	825.6	2,616.3	2,500.5
Costs and Expenses [Abstract]
Salaries and benefits	459.1	423.6	1,347.7	1,264.3
Other operating expenses	131.3	124.3	386.1	374.1
Supplies	37	33.6	109.3	104.2
Occupancy costs	17	15.9	49.1	47.4
Total operating expenses	644.4	597.4	1,892.2	1,790
Other income	(1.8)	(1.8)	(6.5)	(3.5)
Equity in net income of nonconsolidated affiliates	(1)	(1.9)	(4.5)	(5.5)
Net income attributable to noncontrolling interests	20.1	19	60.6	59.3
Segment Adjusted EBITDA	210.6	212.9	674.5	660.2
Capital Expenditures	103.6	64.5	266	181.1
Home Health and Hospice Segment [Member]
Segment Reporting Information [Line Items]
Net operating revenues	289.3	242	804.3	680.8
Costs and Expenses [Abstract]
Cost of services sold (excluding depreciation and amortization)	136.4	114.6	372.8	322.3
Support and overhead costs	99.6	82.4	278.1	235.2
Total operating expenses	236	197	650.9	557.5
Other income	0	0	0	(0.5)
Equity in net income of nonconsolidated affiliates	(0.2)	(0.2)	(1)	(0.9)
Net income attributable to noncontrolling interests	2.7	2	8.2	6.4
Segment Adjusted EBITDA	50.8	43.2	146.2	118.3
Capital Expenditures	$ 3.1	$ 1.7	$ 11.1	$ 7.7

Segment Reporting - Segment R_2

Segment Reporting - Segment Reporting Information, Total Assets and Investments In and Advances to Nonconsolidated Affiliates (Details) - USD ($) $ in Millions	Sep. 30, 2019		Dec. 31, 2018
Segment Reporting, Asset Reconciling Item [Line Items]
Total assets	$ 6,386.8	[1]	$ 5,175
Investments in and advances to nonconsolidated affiliates	8		12.2
Inpatient Rehabilitation Segment [Member]
Segment Reporting, Asset Reconciling Item [Line Items]
Total assets	4,796.9		3,900.9
Investments in and advances to nonconsolidated affiliates	2.7		9.5
Home Health and Hospice Segment [Member]
Segment Reporting, Asset Reconciling Item [Line Items]
Total assets	1,623.4		1,314.6
Investments in and advances to nonconsolidated affiliates	$ 5.3		$ 2.7
[1]	Our consolidated assets as of September 30, 2019 and December 31, 2018 include total assets of variable interest entities of $220.9 million and $197.5 million , respectively, which cannot be used by us to settle the obligations of other entities. Our consolidated liabilities as of September 30, 2019 and December 31, 2018 include total liabilities of the variable interest entities of $49.6 million and $50.8 million , respectively. See Note 3 , Variable Interest Entities .

Segment Reporting - Reconciliat

Segment Reporting - Reconciliation of Segment Adjusted EBITDA to Income from Continuing Operations Before Income Tax Expense (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
General and administrative expenses	$ (52.5)	$ (49.9)	$ (183)	$ (165.9)
Depreciation and amortization	(55.1)	(51.2)	(160.3)	(146.8)
Loss on early extinguishment of debt	0	0	(2.3)	0
Net income attributable to noncontrolling interests	21.9	20.7	64.5	63.5
Gain on consolidation of Yuma	19.2		19.2	0
Income from continuing operations before income tax expense	153.8	139.6	444.8	417.6
Operating Segments [Member]
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Total segment Adjusted EBITDA	261.4	256.1	820.7	778.5
Segment Reconciling Items [Member]
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
General and administrative expenses	(52.5)	(49.9)	(183)	(165.9)
Depreciation and amortization	(55.1)	(51.2)	(160.3)	(146.8)
(Loss) gain on disposal of assets	(0.9)	1	(3.3)	(2.2)
Loss on early extinguishment of debt	0	0	(2.3)	0
Interest expense and amortization of debt discounts and fees	(40.3)	(37.3)	(115.2)	(110.6)
Net income attributable to noncontrolling interests	21.9	20.7	64.5	63.5
SARs mark-to-market impact on noncontrolling interests	0.9	0.3	4.3	2.2
Change in fair market value of equity securities	0	(0.1)	1.2	(1.1)
Gain on consolidation of Yuma	19.2	0	19.2	0
Payroll taxes on SARs exercise	$ (0.8)	$ 0	$ (1)	$ 0

Segment Reporting - Reconcili_2

Segment Reporting - Reconciliation of Assets from Segment to Consolidated (Details) - USD ($) $ in Millions	9 Months Ended		12 Months Ended
	Sep. 30, 2019		Dec. 31, 2018
Segment Reporting, Asset Reconciling Item [Line Items]
Document Period End Date	Sep. 30, 2019
Total assets for reportable segments	$ 6,386.8	[1]	$ 5,175
Reclassification of noncurrent deferred income tax liabilities to net noncurrent deferred income tax assets	(33.5)		(40.5)
Total assets	6,386.8	[1]	5,175
Operating Segments [Member]
Segment Reporting, Asset Reconciling Item [Line Items]
Total assets for reportable segments	6,420.3		5,215.5
Total assets	$ 6,420.3		$ 5,215.5
[1]	Our consolidated assets as of September 30, 2019 and December 31, 2018 include total assets of variable interest entities of $220.9 million and $197.5 million , respectively, which cannot be used by us to settle the obligations of other entities. Our consolidated liabilities as of September 30, 2019 and December 31, 2018 include total liabilities of the variable interest entities of $49.6 million and $50.8 million , respectively. See Note 3 , Variable Interest Entities .

Segment Reporting - Reconcili_3

Segment Reporting - Reconciliation of Revenue from Segments to Consolidated (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Segment Reporting, Revenue Reconciling Item [Line Items]
Net operating revenues	$ 1,161.6	$ 1,067.6	$ 3,420.6	$ 3,181.3
Inpatient Rehabilitation Segment [Member]
Segment Reporting, Revenue Reconciling Item [Line Items]
Net operating revenues	872.3	825.6	2,616.3	2,500.5
Inpatient Rehabilitation Segment [Member] | Inpatient [Member]
Segment Reporting, Revenue Reconciling Item [Line Items]
Net operating revenues	850.6	798.4	2,550	2,425.1
Inpatient Rehabilitation Segment [Member] | Outpatient and other [Member]
Segment Reporting, Revenue Reconciling Item [Line Items]
Net operating revenues	21.7	27.2	66.3	75.4
Home Health and Hospice Segment [Member]
Segment Reporting, Revenue Reconciling Item [Line Items]
Net operating revenues	289.3	242	804.3	680.8
Home Health and Hospice Segment [Member] | Home health [Member]
Segment Reporting, Revenue Reconciling Item [Line Items]
Net operating revenues	238.9	209.2	681.1	599.3
Home Health and Hospice Segment [Member] | Hospice [Member]
Segment Reporting, Revenue Reconciling Item [Line Items]
Net operating revenues	$ 50.4	$ 32.8	$ 123.2	$ 81.5

Condensed Consolidating Finan_3

Condensed Consolidating Financial Information - Narrative (Details)	Sep. 30, 2019
Condensed Financial Information Disclosure [Abstract]
Senior secured leverage ratio maximum	2
Consolidated coverage ratio minimum	2

Condensed Consolidating Finan_4

Condensed Consolidating Financial Information - Income Statement Tables (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Condensed Consolidating Statements of Operations
Net operating revenues	$ 1,161.6	$ 1,067.6	$ 3,420.6	$ 3,181.3
Operating expenses:
Salaries and benefits	660.8	592.3	1,904.5	1,740.7
Other operating expenses	156.6	142.9	456.5	433.5
Occupancy costs	21.8	19.6	61.7	57.7
Supplies	42.9	38.6	124.7	117.8
General and administrative expenses	52.5	49.9	183	165.9
Depreciation and amortization	55.1	51.2	160.3	146.8
Total operating expenses	989.7	894.5	2,890.7	2,662.4
Loss on early extinguishment of debt	0	0	2.3	0
Interest expense and amortization of debt discounts and fees	40.3	37.3	115.2	110.6
Other income	(21)	(1.7)	(26.9)	(2.9)
Equity in net income of nonconsolidated affiliates	(1.2)	(2.1)	(5.5)	(6.4)
Equity in net income of consolidated affiliates	0	0	0	0
Management fees	0	0	0	0
Income from continuing operations before income tax expense	153.8	139.6	444.8	417.6
Provision for income tax (benefit) expense	34.3	30.2	88.6	89.5
Income from continuing operations	119.5	109.4	356.2	328.1
Loss from discontinued operations, net of tax	0	(0.1)	(0.6)	(0.4)
Net and comprehensive income	119.5	109.3	355.6	327.7
Less: Net and comprehensive income attributable to noncontrolling interests	(21.9)	(20.7)	(64.5)	(63.5)
Net and comprehensive income attributable to Encompass Health	97.6	88.6	291.1	264.2
Encompass Health Corporation [Member]
Condensed Consolidating Statements of Operations
Net operating revenues	5.3	4.8	15.9	15.9
Operating expenses:
Salaries and benefits	14.9	11.3	45.2	33.9
Other operating expenses	9.4	9.9	31.2	27.6
Occupancy costs	0.5	0.5	1.5	1.5
Supplies	0	0	0	0
General and administrative expenses	36.7	38.8	116	119.4
Depreciation and amortization	4.9	4.4	14.8	9.9
Total operating expenses	66.4	64.9	208.7	192.3
Loss on early extinguishment of debt			2.3
Interest expense and amortization of debt discounts and fees	33.3	31.6	94	93.3
Other income	(8.3)	(6.9)	(22.7)	(17.8)
Equity in net income of nonconsolidated affiliates	0	0	0	0
Equity in net income of consolidated affiliates	(127.3)	(117.8)	(375.1)	(347.6)
Management fees	(39.9)	(37.9)	(120.1)	(114.8)
Income from continuing operations before income tax expense	81.1	70.9	228.8	210.5
Provision for income tax (benefit) expense	(16.5)	(17.8)	(62.9)	(54.1)
Income from continuing operations	97.6	88.7	291.7	264.6
Loss from discontinued operations, net of tax	0	(0.1)	(0.6)	(0.4)
Net and comprehensive income	97.6	88.6	291.1	264.2
Less: Net and comprehensive income attributable to noncontrolling interests	0	0	0	0
Net and comprehensive income attributable to Encompass Health	97.6	88.6	291.1	264.2
Guarantor Subsidiaries [Member]
Condensed Consolidating Statements of Operations
Net operating revenues	598.6	580.4	1,811.8	1,763.2
Operating expenses:
Salaries and benefits	294.5	281.1	873.7	844.5
Other operating expenses	88.2	81.1	258.1	256.4
Occupancy costs	25.2	24	75.1	71.7
Supplies	24.7	22.9	73.2	71.4
General and administrative expenses	0	0	0	0
Depreciation and amortization	26.6	27.1	79	81.1
Total operating expenses	459.2	436.2	1,359.1	1,325.1
Loss on early extinguishment of debt			0
Interest expense and amortization of debt discounts and fees	6.1	5.6	18.5	17
Other income	(19.7)	(0.3)	(20.3)	(0.8)
Equity in net income of nonconsolidated affiliates	(0.9)	(1.8)	(4.2)	(5.2)
Equity in net income of consolidated affiliates	(15)	(14.6)	(48.6)	(48.4)
Management fees	29	28.3	88	85.5
Income from continuing operations before income tax expense	139.9	127	419.3	390
Provision for income tax (benefit) expense	37.5	34.2	112.4	105.1
Income from continuing operations	102.4	92.8	306.9	284.9
Loss from discontinued operations, net of tax	0	0	0	0
Net and comprehensive income	102.4	92.8	306.9	284.9
Less: Net and comprehensive income attributable to noncontrolling interests	0	0	0	0
Net and comprehensive income attributable to Encompass Health	102.4	92.8	306.9	284.9
Nonguarantor Subsidiaries [Member]
Condensed Consolidating Statements of Operations
Net operating revenues	592	514.7	1,694.8	1,500.3
Operating expenses:
Salaries and benefits	356.6	305.3	1,001.1	878.5
Other operating expenses	72	63.9	205.5	186.9
Occupancy costs	12.2	10	33.2	29
Supplies	18.2	15.7	51.5	46.4
General and administrative expenses	15.8	11.1	67	46.5
Depreciation and amortization	23.6	19.7	66.5	55.8
Total operating expenses	498.4	425.7	1,424.8	1,243.1
Loss on early extinguishment of debt			0
Interest expense and amortization of debt discounts and fees	9.4	6.9	24.7	18.8
Other income	(1.5)	(1.3)	(5.9)	(2.8)
Equity in net income of nonconsolidated affiliates	(0.3)	(0.3)	(1.3)	(1.2)
Equity in net income of consolidated affiliates	0	0	0	0
Management fees	10.9	9.6	32.1	29.3
Income from continuing operations before income tax expense	75.1	74.1	220.4	213.1
Provision for income tax (benefit) expense	13.3	13.8	39.1	38.5
Income from continuing operations	61.8	60.3	181.3	174.6
Loss from discontinued operations, net of tax	0	0	0	0
Net and comprehensive income	61.8	60.3	181.3	174.6
Less: Net and comprehensive income attributable to noncontrolling interests	(21.9)	(20.7)	(64.5)	(63.5)
Net and comprehensive income attributable to Encompass Health	39.9	39.6	116.8	111.1
Consolidation, Eliminations [Member]
Condensed Consolidating Statements of Operations
Net operating revenues	(34.3)	(32.3)	(101.9)	(98.1)
Operating expenses:
Salaries and benefits	(5.2)	(5.4)	(15.5)	(16.2)
Other operating expenses	(13)	(12)	(38.3)	(37.4)
Occupancy costs	(16.1)	(14.9)	(48.1)	(44.5)
Supplies	0	0	0	0
General and administrative expenses	0	0	0	0
Depreciation and amortization	0	0	0	0
Total operating expenses	(34.3)	(32.3)	(101.9)	(98.1)
Loss on early extinguishment of debt			0
Interest expense and amortization of debt discounts and fees	(8.5)	(6.8)	(22)	(18.5)
Other income	8.5	6.8	22	18.5
Equity in net income of nonconsolidated affiliates	0	0	0	0
Equity in net income of consolidated affiliates	142.3	132.4	423.7	396
Management fees	0	0	0	0
Income from continuing operations before income tax expense	(142.3)	(132.4)	(423.7)	(396)
Provision for income tax (benefit) expense	0	0	0	0
Income from continuing operations	(142.3)	(132.4)	(423.7)	(396)
Loss from discontinued operations, net of tax	0	0	0	0
Net and comprehensive income	(142.3)	(132.4)	(423.7)	(396)
Less: Net and comprehensive income attributable to noncontrolling interests	0	0	0	0
Net and comprehensive income attributable to Encompass Health	$ (142.3)	$ (132.4)	$ (423.7)	$ (396)

Condensed Consolidating Finan_5

Condensed Consolidating Financial Information - Balance Sheet Tables (Details) - USD ($) $ in Millions	Sep. 30, 2019		Jun. 30, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Dec. 31, 2017
Current assets:
Cash and cash equivalents	$ 422			$ 69.2	$ 56.9		$ 54.4
Restricted cash	66.8			59	62.1		62.4
Accounts receivable	516.9			467.7
Other current assets	71.7			66.2
Total current assets	1,077.4			662.1
Property and equipment, net	1,874.8			1,634.8
Operating lease right-of-use assets	311.4			0
Goodwill	2,305.2			2,100.8
Intangible assets, net	486.8			443.4
Deferred income tax assets	22.4			42.9
Other long-term assets	308.8			291
Intercompany notes receivable	0			0
Intercompany receivable and investments in consolidated affiliates	0			0
Total assets	6,386.8	[1]		5,175
Current liabilities:
Current portion of long-term debt	437.2			35.8
Current operating lease liabilities	44.9			0
Accounts payable	101.4			90
Accrued expenses and other current liabilities	525.1			546.7
Total current liabilities	1,108.6			672.5
Long-term debt, net of current portion	2,961.9			2,478.6
Long-term operating lease liabilities	273.4			0
Intercompany notes payable	0			0
Other long-term liabilities	161.6			205.2
Intercompany payable	0			0
Total Liabilities	4,505.5			3,356.3
Commitments and contingencies
Redeemable noncontrolling interests	210			261.7
Shareholders' equity:
Encompass Health shareholders’ equity	1,333.1			1,276.7
Noncontrolling interests	338.2			280.3
Total shareholders’ equity	1,671.3		$ 1,583.8	1,557	1,543.6	$ 1,464	1,395.4
Total liabilities and shareholders' equity	6,386.8	[1]		5,175
Encompass Health Corporation [Member]
Current assets:
Cash and cash equivalents	391.2			41.5	42		34.3
Restricted cash	0			0	0		0
Accounts receivable	0			0
Other current assets	52.6			36.3
Total current assets	443.8			77.8
Property and equipment, net	127.7			123.9
Operating lease right-of-use assets	14
Goodwill	0			0
Intangible assets, net	17.2			21.4
Deferred income tax assets	19.1			47.9
Other long-term assets	53.1			47.9
Intercompany notes receivable	789.4			535.3
Intercompany receivable and investments in consolidated affiliates	3,157.2			2,904.4
Total assets	4,621.5			3,758.6
Current liabilities:
Current portion of long-term debt	416.9			35
Current operating lease liabilities	2.7
Accounts payable	7.6			8.9
Accrued expenses and other current liabilities	177.7			211.8
Total current liabilities	604.9			255.7
Long-term debt, net of current portion	2,627.4			2,188.7
Long-term operating lease liabilities	11.6
Intercompany notes payable	0			0
Other long-term liabilities	44.5			37.5
Intercompany payable	0			0
Total Liabilities	3,288.4			2,481.9
Redeemable noncontrolling interests	0			0
Shareholders' equity:
Encompass Health shareholders’ equity	1,333.1			1,276.7
Noncontrolling interests	0			0
Total shareholders’ equity	1,333.1			1,276.7
Total liabilities and shareholders' equity	4,621.5			3,758.6
Guarantor Subsidiaries [Member]
Current assets:
Cash and cash equivalents	3.7			3	4.4		3
Restricted cash	0			0	0		0
Accounts receivable	279			270.7
Other current assets	39.2			17.6
Total current assets	321.9			291.3
Property and equipment, net	1,167.9			1,041.5
Operating lease right-of-use assets	197.1
Goodwill	912.1			912.2
Intangible assets, net	105.1			96.5
Deferred income tax assets	28.9			28.9
Other long-term assets	89.5			100.4
Intercompany notes receivable	0			0
Intercompany receivable and investments in consolidated affiliates	421.7			457.6
Total assets	3,244.2			2,928.4
Current liabilities:
Current portion of long-term debt	8			7.6
Current operating lease liabilities	23.6
Accounts payable	55.1			46.4
Accrued expenses and other current liabilities	101.5			76.4
Total current liabilities	188.2			130.4
Long-term debt, net of current portion	284.5			262.1
Long-term operating lease liabilities	177.2
Intercompany notes payable	0			0
Other long-term liabilities	11			17.1
Intercompany payable	0			0
Total Liabilities	660.9			409.6
Redeemable noncontrolling interests	0			0
Shareholders' equity:
Encompass Health shareholders’ equity	2,583.3			2,518.8
Noncontrolling interests	0			0
Total shareholders’ equity	2,583.3			2,518.8
Total liabilities and shareholders' equity	3,244.2			2,928.4
Nonguarantor Subsidiaries [Member]
Current assets:
Cash and cash equivalents	27.1			24.7	10.5		17.1
Restricted cash	66.8			59	62.1		62.4
Accounts receivable	237.9			197
Other current assets	25.8			31.1
Total current assets	357.6			311.8
Property and equipment, net	579.2			469.4
Operating lease right-of-use assets	126
Goodwill	1,393.1			1,188.6
Intangible assets, net	364.5			325.5
Deferred income tax assets	0			0
Other long-term assets	166.2			142.7
Intercompany notes receivable	0			0
Intercompany receivable and investments in consolidated affiliates	0			0
Total assets	2,986.6			2,438
Current liabilities:
Current portion of long-term debt	12.3			10.7
Current operating lease liabilities	25.8
Accounts payable	38.7			34.7
Accrued expenses and other current liabilities	291.8			259.8
Total current liabilities	368.6			305.2
Long-term debt, net of current portion	50			27.8
Long-term operating lease liabilities	103.3
Intercompany notes payable	789.4			535.3
Other long-term liabilities	131.6			184.4
Intercompany payable	79.7			53.1
Total Liabilities	1,522.6			1,105.8
Redeemable noncontrolling interests	210			261.7
Shareholders' equity:
Encompass Health shareholders’ equity	915.8			790.2
Noncontrolling interests	338.2			280.3
Total shareholders’ equity	1,254			1,070.5
Total liabilities and shareholders' equity	2,986.6			2,438
Consolidation, Eliminations [Member]
Current assets:
Cash and cash equivalents	0			0	0		0
Restricted cash	0			0	$ 0		$ 0
Accounts receivable	0			0
Other current assets	(45.9)			(18.8)
Total current assets	(45.9)			(18.8)
Property and equipment, net	0			0
Operating lease right-of-use assets	(25.7)
Goodwill	0			0
Intangible assets, net	0			0
Deferred income tax assets	(25.6)			(33.9)
Other long-term assets	0			0
Intercompany notes receivable	(789.4)			(535.3)
Intercompany receivable and investments in consolidated affiliates	(3,578.9)			(3,362)
Total assets	(4,465.5)			(3,950)
Current liabilities:
Current portion of long-term debt	0			(17.5)
Current operating lease liabilities	(7.2)
Accounts payable	0			0
Accrued expenses and other current liabilities	(45.9)			(1.3)
Total current liabilities	(53.1)			(18.8)
Long-term debt, net of current portion	0			0
Long-term operating lease liabilities	(18.7)
Intercompany notes payable	(789.4)			(535.3)
Other long-term liabilities	(25.5)			(33.8)
Intercompany payable	(79.7)			(53.1)
Total Liabilities	(966.4)			(641)
Redeemable noncontrolling interests	0			0
Shareholders' equity:
Encompass Health shareholders’ equity	(3,499.1)			(3,309)
Noncontrolling interests	0			0
Total shareholders’ equity	(3,499.1)			(3,309)
Total liabilities and shareholders' equity	$ (4,465.5)			$ (3,950)
[1]	Our consolidated assets as of September 30, 2019 and December 31, 2018 include total assets of variable interest entities of $220.9 million and $197.5 million , respectively, which cannot be used by us to settle the obligations of other entities. Our consolidated liabilities as of September 30, 2019 and December 31, 2018 include total liabilities of the variable interest entities of $49.6 million and $50.8 million , respectively. See Note 3 , Variable Interest Entities .

Condensed Consolidating Finan_6

Condensed Consolidating Financial Information - Cash Flow Statement Tables (Details) - USD ($) $ in Millions	Feb. 21, 2018	Sep. 30, 2019	Sep. 30, 2019	Sep. 30, 2018
Condensed Financial Statements, Captions [Line Items]
Increase (Decrease) in Due to Related Parties				$ 0
Condensed Consolidating Statements of Cash Flows
Net cash provided by operating activities			$ 419.7	584
Cash flows from investing activities:
Purchases of property and equipment			(259.9)	(171.5)
Additions to capitalized software costs			(9.2)	(13.2)
Acquisitions of businesses, net of cash acquired			(231.2)	(135.8)
Funding of intercompany note receivable			0
Proceeds from repayment of intercompany notes receivable			0	0
Other, net			(11.4)	(5.8)
Net cash used in investing activities			(511.7)	(326.3)
Cash flows from financing activities:
Proceeds from bond issuance			1,000	0
Principal payments on debt, including pre-payments			(115.8)	(16.1)
Principal borrowings on intercompany note payable			0
Principal payments on intercompany note payable			0	0
Borrowings on revolving credit facility			525	285
Payments on revolving credit facility			(555)	(315)
Principal payments under finance lease obligations			(14.2)	(13)
Debt issuance costs			(15.2)	0
Repurchases of common stock, including fees and expenses			(45.9)	0
Dividends paid on common stock			(81.3)	(74.4)
Purchase of equity interests in consolidated affiliates	$ (65)	$ (163)	(162.9)	(65.1)
Distributions paid to noncontrolling interests of consolidated affiliates			(57.6)	(56.5)
Taxes paid on behalf of employees for shares withheld			(16.2)	(8.3)
Other, net			11.4	9.9
Change in intercompany advances			0	0
Net cash provided by (used in) financing activities			472.3	(253.5)
Increase in cash, cash equivalents, and restricted cash			380.3	4.2
Cash, cash equivalents, and restricted cash at beginning of period			133.5	116.8
Cash, cash equivalents, and restricted cash at end of period		513.8	513.8	121
Reconciliation of Cash, Cash Equivalents, and Restricted Cash
Cash and cash equivalents at beginning of period			69.2	54.4
Restricted cash at beginning of period			59	62.4
Restricted cash included in other long-term assets at beginning of period			5.3	0
Cash, cash equivalents, and restricted cash at beginning of period			133.5	116.8
Cash and cash equivalents at end of period		422	422	56.9
Restricted cash at end of period		66.8	66.8	62.1
Restricted cash included in other long-term assets at end of period		25	25	2
Cash, cash equivalents, and restricted cash at end of period		513.8	513.8	121
Encompass Health Corporation [Member]
Condensed Financial Statements, Captions [Line Items]
Increase (Decrease) in Due to Related Parties				(135.8)
Condensed Consolidating Statements of Cash Flows
Net cash provided by operating activities			(43.7)	(16.9)
Cash flows from investing activities:
Purchases of property and equipment			(22.3)	(23.3)
Additions to capitalized software costs			(4.5)	(12.1)
Acquisitions of businesses, net of cash acquired			(217.5)	(129.7)
Funding of intercompany note receivable			(64)
Proceeds from repayment of intercompany notes receivable			39.5	70
Other, net			(6.8)	(6.8)
Net cash used in investing activities			(275.6)	(101.9)
Cash flows from financing activities:
Proceeds from bond issuance			1,000
Principal payments on debt, including pre-payments			(114.3)	(13.8)
Principal borrowings on intercompany note payable			0
Principal payments on intercompany note payable			(17.5)	0
Borrowings on revolving credit facility			525	285
Payments on revolving credit facility			(555)	(315)
Principal payments under finance lease obligations			(0.5)	0
Debt issuance costs			(15.2)
Repurchases of common stock, including fees and expenses			(45.9)
Dividends paid on common stock			(81.2)	(74.3)
Purchase of equity interests in consolidated affiliates			(162.9)	(65.1)
Distributions paid to noncontrolling interests of consolidated affiliates			0	0
Taxes paid on behalf of employees for shares withheld			(15)	(7.4)
Other, net			(0.6)	3.1
Change in intercompany advances			152.1	314
Net cash provided by (used in) financing activities			669	126.5
Increase in cash, cash equivalents, and restricted cash			349.7	7.7
Cash, cash equivalents, and restricted cash at beginning of period			41.5	34.3
Cash, cash equivalents, and restricted cash at end of period		391.2	391.2	42
Reconciliation of Cash, Cash Equivalents, and Restricted Cash
Cash and cash equivalents at beginning of period			41.5	34.3
Restricted cash at beginning of period			0	0
Restricted cash included in other long-term assets at beginning of period			0
Cash, cash equivalents, and restricted cash at beginning of period			41.5	34.3
Cash and cash equivalents at end of period		391.2	391.2	42
Restricted cash at end of period		0	0	0
Restricted cash included in other long-term assets at end of period		0	0	0
Cash, cash equivalents, and restricted cash at end of period		391.2	391.2	42
Guarantor Subsidiaries [Member]
Condensed Financial Statements, Captions [Line Items]
Increase (Decrease) in Due to Related Parties				0
Condensed Consolidating Statements of Cash Flows
Net cash provided by operating activities			299.9	339.3
Cash flows from investing activities:
Purchases of property and equipment			(136.9)	(98.3)
Additions to capitalized software costs			(0.6)	0
Acquisitions of businesses, net of cash acquired			0	0
Funding of intercompany note receivable			0
Proceeds from repayment of intercompany notes receivable			0	0
Other, net			(1)	2.9
Net cash used in investing activities			(138.5)	(95.4)
Cash flows from financing activities:
Proceeds from bond issuance			0
Principal payments on debt, including pre-payments			0	0
Principal borrowings on intercompany note payable			0
Principal payments on intercompany note payable			0	0
Borrowings on revolving credit facility			0	0
Payments on revolving credit facility			0	0
Principal payments under finance lease obligations			(5.9)	(6.2)
Debt issuance costs			0
Repurchases of common stock, including fees and expenses			0
Dividends paid on common stock			0	0
Purchase of equity interests in consolidated affiliates			0	0
Distributions paid to noncontrolling interests of consolidated affiliates			0	0
Taxes paid on behalf of employees for shares withheld			0	0
Other, net			0	0
Change in intercompany advances			(154.8)	(236.3)
Net cash provided by (used in) financing activities			(160.7)	(242.5)
Increase in cash, cash equivalents, and restricted cash			0.7	1.4
Cash, cash equivalents, and restricted cash at beginning of period			3	3
Cash, cash equivalents, and restricted cash at end of period		3.7	3.7	4.4
Reconciliation of Cash, Cash Equivalents, and Restricted Cash
Cash and cash equivalents at beginning of period			3	3
Restricted cash at beginning of period			0	0
Restricted cash included in other long-term assets at beginning of period			0
Cash, cash equivalents, and restricted cash at beginning of period			3	3
Cash and cash equivalents at end of period		3.7	3.7	4.4
Restricted cash at end of period		0	0	0
Restricted cash included in other long-term assets at end of period		0	0	0
Cash, cash equivalents, and restricted cash at end of period		3.7	3.7	4.4
Nonguarantor Subsidiaries [Member]
Condensed Financial Statements, Captions [Line Items]
Increase (Decrease) in Due to Related Parties				135.8
Condensed Consolidating Statements of Cash Flows
Net cash provided by operating activities			163.5	261.6
Cash flows from investing activities:
Purchases of property and equipment			(100.7)	(49.9)
Additions to capitalized software costs			(4.1)	(1.1)
Acquisitions of businesses, net of cash acquired			(13.7)	(6.1)
Funding of intercompany note receivable			0
Proceeds from repayment of intercompany notes receivable			17.5	0
Other, net			(3.6)	(1.9)
Net cash used in investing activities			(104.6)	(59)
Cash flows from financing activities:
Proceeds from bond issuance			0
Principal payments on debt, including pre-payments			(1.5)	(2.3)
Principal borrowings on intercompany note payable			64
Principal payments on intercompany note payable			(39.5)	(70)
Borrowings on revolving credit facility			0	0
Payments on revolving credit facility			0	0
Principal payments under finance lease obligations			(7.8)	(6.8)
Debt issuance costs			0
Repurchases of common stock, including fees and expenses			0
Dividends paid on common stock			(0.1)	(0.1)
Purchase of equity interests in consolidated affiliates			0	0
Distributions paid to noncontrolling interests of consolidated affiliates			(57.6)	(56.5)
Taxes paid on behalf of employees for shares withheld			(1.2)	(0.9)
Other, net			12	6.8
Change in intercompany advances			2.7	(77.7)
Net cash provided by (used in) financing activities			(29)	(207.5)
Increase in cash, cash equivalents, and restricted cash			29.9	(4.9)
Cash, cash equivalents, and restricted cash at beginning of period			89	79.5
Cash, cash equivalents, and restricted cash at end of period		118.9	118.9	74.6
Reconciliation of Cash, Cash Equivalents, and Restricted Cash
Cash and cash equivalents at beginning of period			24.7	17.1
Restricted cash at beginning of period			59	62.4
Restricted cash included in other long-term assets at beginning of period			5.3
Cash, cash equivalents, and restricted cash at beginning of period			89	79.5
Cash and cash equivalents at end of period		27.1	27.1	10.5
Restricted cash at end of period		66.8	66.8	62.1
Restricted cash included in other long-term assets at end of period		25	25	2
Cash, cash equivalents, and restricted cash at end of period		118.9	118.9	74.6
Consolidation, Eliminations [Member]
Condensed Financial Statements, Captions [Line Items]
Increase (Decrease) in Due to Related Parties				0
Condensed Consolidating Statements of Cash Flows
Net cash provided by operating activities			0	0
Cash flows from investing activities:
Purchases of property and equipment			0	0
Additions to capitalized software costs			0	0
Acquisitions of businesses, net of cash acquired			0	0
Funding of intercompany note receivable			64
Proceeds from repayment of intercompany notes receivable			(57)	(70)
Other, net			0	0
Net cash used in investing activities			7	(70)
Cash flows from financing activities:
Proceeds from bond issuance			0
Principal payments on debt, including pre-payments			0	0
Principal borrowings on intercompany note payable			(64)
Principal payments on intercompany note payable			57	70
Borrowings on revolving credit facility			0	0
Payments on revolving credit facility			0	0
Principal payments under finance lease obligations			0	0
Debt issuance costs			0
Repurchases of common stock, including fees and expenses			0
Dividends paid on common stock			0	0
Purchase of equity interests in consolidated affiliates			0	0
Distributions paid to noncontrolling interests of consolidated affiliates			0	0
Taxes paid on behalf of employees for shares withheld			0	0
Other, net			0	0
Change in intercompany advances			0	0
Net cash provided by (used in) financing activities			(7)	70
Increase in cash, cash equivalents, and restricted cash			0	0
Cash, cash equivalents, and restricted cash at beginning of period			0	0
Cash, cash equivalents, and restricted cash at end of period		0	0	0
Reconciliation of Cash, Cash Equivalents, and Restricted Cash
Cash and cash equivalents at beginning of period			0	0
Restricted cash at beginning of period			0	0
Restricted cash included in other long-term assets at beginning of period			0
Cash, cash equivalents, and restricted cash at beginning of period			0	0
Cash and cash equivalents at end of period		0	0	0
Restricted cash at end of period		0	0	0
Restricted cash included in other long-term assets at end of period		0	0	0
Cash, cash equivalents, and restricted cash at end of period		$ 0	$ 0	$ 0