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Document and Entity Information - shares	9 Months Ended
Document and Entity Information - shares	Sep. 30, 2018	Nov. 06, 2018
Document Entity Information [Abstract]
Entity Registrant Name	BioScrip, Inc.
Entity Central Index Key	0001014739
Current Fiscal Year End Date	--12-31
Entity Filer Category	Accelerated Filer
Document Type	10-Q
Document Period End Date	Sep. 30, 2018
Document Fiscal Year Focus	2018
Document Fiscal Period Focus	Q3
Amendment Flag	false
Entity Common Stock, Shares Outstanding		128,041,101
Entity Emerging Growth Company	false
Entity Small Business	false

CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Current assets
Cash and cash equivalents	$ 18,944	$ 39,457
Restricted cash	4,320	4,950
Accounts receivable, net of allowance for doubtful accounts of $0 and $37,912 as of September 30, 2018 and December 31, 2017, respectively	113,628	85,522
Inventory	23,105	38,044
Prepaid expenses and other current assets	11,944	18,620
Total current assets	171,941	186,593
Property and equipment, net of accumulated depreciation of $97,788 and $88,298 as of September 30, 2018 and December 31, 2017, respectively	25,177	26,973
Goodwill	367,198	367,198
Intangible assets, net of accumulated amortization of $47,120 and $40,436 as of September 30, 2018 and December 31, 2017, respectively	12,030	19,114
Deferred taxes	990	1,098
Other non-current assets	1,836	2,116
Total assets	579,172	603,092
Current liabilities
Current portion of long-term debt	2,076	1,722
Accounts payable	63,901	65,963
Amounts due to plan sponsors	1,546	4,621
Accrued interest	2,268	6,706
Accrued expenses and other current liabilities	26,204	26,118
Total current liabilities	95,995	105,130
Long-term debt, net of current portion	496,770	478,866
Other non-current liabilities	22,744	21,769
Total liabilities	615,509	605,765
Stockholders’ deficit
Preferred stock, $.0001 par value; 5,000,000 shares authorized; no shares issued and outstanding as of September 30, 2018 and December 31, 2017, respectively	0	0
Common stock, $.0001 par value; 250,000,000 shares authorized; 128,064,145 and 127,634,012 shares issued and outstanding as of September 30, 2018 and December 31, 2017, respectively	13	13
Treasury stock, 287,248 and 5,106 shares outstanding, at cost, as of September 30, 2018 and December 31, 2017, respectively	(849)	(16)
Additional paid-in capital	619,989	624,762
Accumulated deficit	(745,841)	(709,511)
Total stockholders’ deficit	(126,688)	(84,752)
Total liabilities and stockholders’ deficit	579,172	603,092
Series A convertible preferred stock, $.0001 par value; 825,000 shares authorized; 21,630 and 21,645 shares issued and outstanding as of September 30, 2018 and December 31, 2017, respectively; and $3,172 and $2,916 liquidation preference as of September 30, 2018 and December 31, 2017, respectively
Current liabilities
Convertible preferred stock	3,126	2,827
Series C convertible preferred stock, $.0001 par value; 625,000 shares authorized; 614,177 shares issued and outstanding as of September 30, 2018 and December 31, 2017; and $92,038 and $84,555 liquidation preference as of September 30, 2018 and December 31, 2017, respectively
Current liabilities
Convertible preferred stock	$ 87,225	$ 79,252

CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($)	Sep. 30, 2018	Dec. 31, 2017
Allowance for doubtful accounts	$ 0	$ 37,912,000
Property and equipment, accumulated depreciation	97,788,000	88,298,000
Intangible assets, accumulated amortization	$ 47,120,000	$ 40,436,000
Preferred stock, par value (in dollars per share)	$ 0.0001	$ 0.0001
Preferred stock, shares authorized (in shares)	5,000,000	5,000,000
Preferred stock, shares issued (in shares)	0	0
Preferred stock, shares outstanding (in shares)	0	0
Common stock, par value (in dollars per share)	$ 0.0001	$ 0.0001
Common stock, shares authorized (in shares)	250,000,000	250,000,000
Common stock, shares, issued (in shares)	128,064,145	127,634,012
Common stock, shares, outstanding (in shares)	128,064,145	127,634,012
Treasury stock, at cost (in shares)	287,248	5,106
Series A Preferred Stock
Convertible preferred stock series, par value (in dollars per share)	$ 0.0001	$ 0.0001
Convertible preferred stock series, shares authorized (in shares)	825,000	825,000
Convertible preferred stock series, shares issued (in shares)	21,630	21,645
Convertible preferred stock series, shares outstanding (in shares)	21,630	21,645
Convertible preferred stock series, liquidation preference	$ 3,172,000	$ 2,916,000
Series C Preferred Stock
Convertible preferred stock series, par value (in dollars per share)	$ 0.0001	$ 0.0001
Convertible preferred stock series, shares authorized (in shares)	625,000	625,000
Convertible preferred stock series, shares issued (in shares)	614,177	614,177
Convertible preferred stock series, shares outstanding (in shares)	614,177	614,177
Convertible preferred stock series, liquidation preference	$ 92,038,000	$ 84,555,000

UNAUDITED CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Income Statement [Abstract]
Net revenue	$ 180,962	$ 198,692	$ 525,335	$ 634,608
Cost of revenue (excluding depreciation expense)	115,051	132,129	344,419	435,560
Gross profit	65,911	66,563	180,916	199,048
Other operating expenses	38,216	38,143	116,378	124,755
Bad debt expense	0	6,488	0	19,648
General and administrative expenses	12,478	9,405	34,084	28,325
Restructuring, acquisition, integration, and other expenses	885	4,037	4,789	11,407
Change in fair value of equity linked liabilities	1,605	1,103	1,228	1,103
Depreciation and amortization expense	5,767	7,058	18,617	21,288
Interest expense	14,971	13,360	42,171	38,649
Loss on extinguishment of debt	0	0	0	13,453
Loss (gain) on dispositions	(10)	(33)	(330)	652
Loss from continuing operations, before income taxes	(8,001)	(12,998)	(36,021)	(60,232)
Income tax expense	102	60	191	1,397
Loss from continuing operations, net of income taxes	(8,103)	(13,058)	(36,212)	(61,629)
Income (loss) from discontinued operations, net of income taxes	(71)	66	(118)	(606)
Net loss	(8,174)	(12,992)	(36,330)	(62,235)
Accrued dividends on preferred stock	(2,861)	(2,569)	(8,272)	(7,435)
Loss attributable to common stockholders	$ (11,035)	$ (15,561)	$ (44,602)	$ (69,670)
Loss per common share:
Loss from continuing operations, basic and diluted (in dollars per share)	$ (0.09)	$ (0.12)	$ (0.35)	$ (0.56)
Loss from discontinued operations, basic and diluted (in dollars per share)	0.00	0.00	0.00	(0.01)
Loss per common share, basic and diluted (in dollars per share)	$ (0.09)	$ (0.12)	$ (0.35)	$ (0.57)
Weighted average common shares outstanding, basic and diluted (in shares)	127,528	127,488	127,893	122,519

UNAUDITED CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017
Cash flows from operating activities:
Net loss	$ (36,330)	$ (62,235)
Less: Loss from discontinued operations, net of income taxes	(118)	(606)
Loss from continuing operations, net of income taxes	(36,212)	(61,629)
Adjustments to reconcile loss from continuing operations, net of income taxes to net cash used in operating activities:
Depreciation and amortization	18,617	21,288
Amortization of deferred financing costs and debt discount	6,084	4,676
Change in fair value of equity linked liabilities	1,228	1,103
Change in deferred income taxes	108	1,868
Stock-based compensation	3,032	1,525
Paid-in-kind interest capitalized as principal on Second Lien Note Facility	3,800	0
Loss (gain) on dispositions	(330)	652
Loss on extinguishment of debt	0	13,453
Changes in assets and liabilities:
Accounts receivable	(28,106)	22,257
Inventory	14,939	8,391
Prepaid expenses and other assets	6,956	3,033
Accounts payable	(2,062)	(14,716)
Amounts due to plan sponsors	(3,075)	1,091
Accrued interest	(4,438)	(3,508)
Accrued expenses and other liabilities	(667)	(2,800)
Net cash used in operating activities from continuing operations	(20,126)	(3,316)
Net cash used in operating activities from discontinued operations	(117)	(6,106)
Net cash used in operating activities	(20,243)	(9,422)
Cash flows from investing activities:
Purchases of property and equipment	(9,408)	(6,570)
Net cash used in investing activities	(9,408)	(6,570)
Cash flows from financing activities:
Proceeds from priming credit agreement, net of issuance costs	0	23,060
Fees attributable to extinguishment of debt	0	(980)
Net proceeds from issuance of equity, net of issuance costs	0	20,822
Borrowings on long-term debt, net of expenses	10,000	294,446
Borrowings on revolving credit facility	0	563
Repayments on revolving credit facility	0	(55,863)
Principal payments of long-term debt	0	(236,770)
Repayments of capital leases	(1,623)	(792)
Net activity from exercises of employee stock awards	131	(100)
Net cash provided by financing activities	8,508	44,386
Net change in cash, cash equivalents, and restricted cash	(21,143)	28,394
Cash, cash equivalents and restricted cash - beginning of period	44,407	9,569
Cash, cash equivalents and restricted cash - end of period	23,264	37,963
DISCLOSURE OF CASH FLOW INFORMATION:
Cash paid during the period for interest	36,735	38,454
Cash paid during the period for income taxes	51	327
DISCLOSURE OF NON-CASH INVESTING AND FINANCING ACTIVITIES:
Entry into capital lease	0	1,825
Paid-in-kind interest capitalized as principal on Second Lien Note Facility	$ 3,800	$ 0

BASIS OF PRESENTATION

9 Months Ended

Sep. 30, 2018

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Basis of Presentation

BASIS OF PRESENTATION

We are a national provider of infusion solutions with nearly 70 service locations around the U.S. We partner with physicians, hospital systems, skilled nursing facilities, and healthcare payors to provide patients with access to post-acute care services. We are committed to bringing customer-focused healthcare infusion therapy services into the home or alternate site setting. By collaborating with the full spectrum of healthcare professionals and the patient, we aim to provide cost-effective care that is driven by clinical excellence, customer service and values that promote positive outcomes and an enhanced quality of life for those whom we serve.

We operate in one segment, Infusion Services, and accordingly, we do not present disaggregated segment information.

These Unaudited Consolidated Financial Statements should be read in conjunction with the Audited Consolidated Financial Statements, including the notes thereto, and other information included in the Annual Report on Form 10-K of BioScrip, Inc. and its wholly-owned subsidiaries (the “Company”) for the year ended December 31, 2017 (the “Annual Report”) filed with the U.S. Securities and Exchange Commission (“SEC”). These Unaudited Consolidated Financial Statements have been prepared in accordance with U.S. generally accepted accounting principles (“GAAP”) for interim financial information, and the instructions to Form 10-Q and Article 10 of Regulation S-X promulgated under the Securities Exchange Act of 1934, as amended (the “Exchange Act”). Accordingly, they do not include all of the information and footnotes required by GAAP for complete financial statements.

The information furnished in these Unaudited Consolidated Financial Statements reflects all adjustments, including normal recurring adjustments, which are, in the opinion of management, necessary for a fair presentation of the results for the interim periods presented. Operating results for the interim periods presented require management to make estimates and assumptions that affect the amounts reported in the financial statements and accompanying notes and are not necessarily indicative of the results that may be expected for the full year.

The Unaudited Consolidated Financial Statements include the accounts of the Company and its wholly-owned subsidiaries. All significant intercompany accounts and transactions have been eliminated in consolidation.

Reclassifications

Prior period financial statement amounts have been reclassified to conform to current period presentation.

Immaterial Error Correction

During the fourth quarter of 2017, the Company determined that certain prior period balances contained errors, predominantly due to a failure to appropriately account for and resolve transactions specific to suspense and clearing accounts. Management evaluated the materiality of the errors quantitatively and qualitatively, and concluded that they were not material to the financial statements of any period presented, but has elected to correct them in the accompanying prior period consolidated financial statements.

The following tables set forth the effect these corrections had on the Company’s unaudited consolidated statements of operations for the three and nine months ended ended September 30, 2017:



	Three Months Ended September 30, 2017									Nine Months Ended September 30, 2017
	Previously Reported			Corrections			Revised			Previously Reported			Corrections			Revised
Net revenue	$	198,692		$	—		$	198,692		$	634,608		$	—		$	634,608
Gross profit	67,176			(613		)	66,563			201,070			(2,022		)	199,048
Total Operating Expenses	66,345			(144		)	66,201			221,128			(497		)	220,631
Interest expense	13,175			185			13,360			38,635			14			38,649
Loss from continuing operations, net of income taxes	(12,404		)	(654		)	(13,058		)	(60,090		)	(1,538		)	(61,628		)
Income (loss) from discontinued operations, net of income taxes	(113		)	179			66			(1,053		)	447			(606		)
Net loss	$	(12,517	)	$	(475	)	$	(12,992	)	$	(61,143	)	$	(1,091	)	$	(62,234	)

Certain amounts disclosed in the accompanying notes to the financial statements have been revised to reflect the corrections.

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

9 Months Ended

Sep. 30, 2018

Accounting Policies [Abstract]

Significant Accounting Policies

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Cash and Cash Equivalents and Restricted Cash

Highly liquid investments with a maturity of three months or less when purchased are classified as cash equivalents. Restricted cash consists of cash balances held by financial institutions as collateral for letters of credit. These balances are reclassified to cash and cash equivalents when the underlying obligation is satisfied, or in accordance with the governing agreement. Restricted cash balances expected to become unrestricted during the next twelve months are recorded as current assets. As of September 30, 2018, the Company had a restricted cash balance, in a money market account, of $4.3 million to cash collateralize outstanding letters of credit.

Collectability of Accounts Receivable

The following table sets forth the aging of our net accounts receivable (net of allowance for contractual adjustments, and prior to allowance for doubtful accounts), aged based on date of service and categorized based on the three primary overall types of accounts receivable characteristics (in thousands):



	September 30, 2018						December 31, 2017
	0 - 180 days		Over 180 days		Total		0 - 180 days		Over 180 days		Total
Government	$	12,555	$	3,028	$	15,583	$	20,602	$	10,082	$	30,684
Commercial	80,508		10,825		91,333		63,767		18,779		82,546
Patient	1,922		4,790		6,712		2,577		7,627		10,204
Gross accounts receivable	$	94,985	$	18,643	113,628		$	86,946	$	36,488	123,434
Allowance for doubtful accounts					—						(37,912		)
Net accounts receivable					$	113,628					$	85,522

Recent Accounting Pronouncements

In August 2018, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2018-15 — Internal Use Software. ASU 2018-15 aligns the requirements for capitalization of implementation costs related to hosted software with the existing internal-use software guidance. The effective date for ASU 2018-15 is for annual and interim periods beginning after December 15, 2019. Early adoption is permitted. The adoption of this standard is not expected to have a material impact on the Company’s consolidated financial statements.

In August 2018, the FASB issued ASU 2018-13— Fair Value Measurement (Topic 820): Disclosure Framework— Changes to the Disclosure Requirements for Fair Value Measurements. ASU 2018-13 modifies fair value measurement disclosure requirements. The effective date for ASU 2018-13 is for annual and interim periods beginning after December 15, 2019. Early adoption is permitted. The adoption of this standard is not expected to have a material impact on the Company’s disclosures to the consolidated financial statements.

In May 2014, the FASB issued ASU 2014-09—Revenue from Contracts with Customers (Topic 606). The guidance requires an entity to recognize the amount of revenue to which it expects to be entitled for the transfer of promised goods or services to customers. The FASB delayed the effective date to annual reporting periods beginning after December 15, 2017, including interim reporting periods within that reporting period. The Company did not elect early adoption and applied the modified retrospective approach upon adoption which results in application of the new guidance only to contracts that are not completed at the adoption date and does not require adjustment of prior reporting periods. Assessment of the new guidance did not result in an opening retained earnings adjustment, but did result in the adjustment of accounts receivable as the allowance for doubtful accounts was eliminated upon implementation. Pursuant to the requirements of Topic 606, the transaction price to be recognized as revenue is estimated based upon the amount of cash ultimately expected to be collected. Therefore, amounts expected to be written off are reflected in the amount of revenue recognized upon fulfillment of the performance obligation. The new standard resulted in the recognition of amounts previously reported as bad debt expense as a reduction to revenue upon implementation; see Note 3 - Revenue.

In July 2017, the FASB issued ASU 2017-11—Earnings Per Share (Topic 260), Distinguishing Liabilities From Equity (Topic 480), and Derivatives and Hedging (Topic 815): I. Accounting for Certain Financial Instruments with Down Round Features and II. Replacement of the Indefinite Deferral for Mandatorily Redeemable Financial Instruments of Certain Nonpublic Entities and Certain Mandatorily Redeemable Noncontrolling Interests with a Scope Exception. ASU 2017-11 eliminates the requirement that a down round feature precludes equity classification when assessing whether an instrument is indexed to an entity’s own stock. A freestanding equity-linked financial instrument no longer would be accounted for as a derivative liability at fair value as a result of the existence of a down round feature. The effective date for ASU 2017-11 is for annual or any interim periods beginning after December 15, 2018. Early adoption is permitted. The adoption of this standard is not expected to have a material impact on the Company’s consolidated financial statements.

In May 2017, the FASB issued ASU 2017-09—Compensation–Stock Compensation (Topic 718): Scope of Modification Accounting. ASU 2017-09 modifies when a change to the terms or conditions of a share-based payment award must be accounted for as a modification. The new guidance requires modification accounting if the fair value, vesting condition or the classification of the award is not the same immediately before and after a change to the terms and conditions of the award. The effective date for ASU 2017-09 is for annual or any interim periods beginning after December 15, 2017. The Company adopted this ASU effective January 1, 2018. The adoption of this standard did not materially impact the Company’s consolidated financial statements.

In November 2016, the FASB issued ASU 2016-18—Statement of Cash Flows (Topic 230): Restricted Cash. ASU 2016-18 requires that a statement of cash flows explain the change during the period in the total of cash, cash equivalents, and amounts generally described as restricted cash or restricted cash equivalents. Therefore, amounts generally described as restricted cash and restricted cash equivalents should be included with cash and cash equivalents when reconciling the beginning-of-period and end-of-period total amounts shown on the statement of cash flows. The effective date for ASU 2016-18 is for annual or any interim periods beginning after December 15, 2017. The Company adopted this ASU effective January 1, 2018. The adoption of this standard did not materially impact the Company’s consolidated financial statements.

In August 2016, the FASB issued ASU 2016-15—Statement of Cash Flows (Topic 230): Classification of Certain Cash Receipts and Cash Payments. ASU 2016-15 provides guidance for eight specific cash flow issues with respect to how cash receipts and cash payments are classified in the statements of cash flows, with the objective of reducing diversity in practice. The effective date for ASU 2016-15 is for annual periods beginning after December 15, 2017, and interim periods within those fiscal years. Early adoption is permitted. The Company adopted this ASU effective January 1, 2018. The adoption of this standard did not materially impact the Company’s consolidated financial statements.

In February 2016, the FASB issued ASU 2016-02—Leases (Topic 842), requiring lessees to recognize a right-of-use asset and a lease liability on the balance sheet for all leases with the exception of short-term leases. For lessees, leases will continue to be classified as either operating or finance leases in the income statement. The effective date of the new standard for public companies is for fiscal years beginning after December 15, 2018 and interim periods within those fiscal years. In January 2018, the FASB issued an additional amendment that provides a practical expedient giving companies the option to not evaluate existing or expired land easements that were not previously accounted for as leases under the current leases guidance. The amendment in the update is effective for fiscal years beginning after December 15, 2018 and interim periods within those fiscal years. In July 2018, the FASB issued an additional amendment, ASU 2018-11, which provides a new, optional transition method and provides lessors a practical expedient for separating lease and non-lease components. In July 2018, the FASB additionally issued ASU 2018-1— Codification Improvements to Topic 842, Leases, which clarifies and correct errors in ASC 842. The effective date for the amendments issued is the same as the effective date of ASC 842. Although early adoption is permitted, the Company plans to adopt the guidance on January 1, 2019. Topic 842 requires the recognition and measurement of leases at the beginning of the earliest comparative period presented in the financial statements, using a modified retrospective approach, with an option to apply the transition provisions of the new guidance at the adoption date without adjusting the comparative periods presented. The Company is evaluating the effect of adoption of the updated standard on its consolidated financial statements.

REVENUE

9 Months Ended

Sep. 30, 2018

Revenue from Contract with Customer [Abstract]

Revenue

REVENUE

Adoption of ASC Topic 606, "Revenue from Contracts with Customers"

On January 1, 2018, the Company adopted Topic 606 using the modified retrospective method applied to those contracts which were not completed as of January 1, 2018. Results for reporting periods beginning after January 1, 2018 are presented under Topic 606, while prior period amounts are not restated and continue to be reported in accordance with accounting standards in effect for those periods.

Infusion Revenues

The Company generates revenue principally through the provision of infusion services to provide clinical management services and the delivery of cost effective prescription medications. Prescription drugs are dispensed either through a pharmacy participating in the Company’s pharmacy network or a pharmacy owned by the Company. Fee-for-service agreements include pharmacy agreements, under which we dispense prescription medications through the Company’s pharmacy facilities.

The Company provides a variety of therapies to patients. For infusion-related therapies, the Company frequently provides multiple deliverables of drugs and related nursing services. After applying the criteria from Topic 606, the Company concluded that multiple performance obligations exist in its contracts with its customers. Revenue is allocated to each performance obligation based on relative standalone price, determined based on reimbursement rates established in the third party payor contracts. Drug revenue is recognized at the time the drug is shipped, and nursing revenue is recognized on the date of service.

Revenue Recognition

Topic 606 requires an entity to recognize revenue to depict the transfer of goods or services to customers in an amount that reflects the consideration that it expects to be entitled to in exchange for those goods or services. Topic 606 requires application of a five-step model to determine when to recognize revenue and at what amount. The revenue standard applies to all contracts with customers and revenues are to be recognized when control of the promised goods or services is transferred to the Company’s patients in an amount that reflects consideration expected to be received in exchange for those goods or services.

The following table presents our revenues at amounts initially recognized for each associated payor class for the three and nine months ended September 30, 2018 (in millions). Sales and usage-based taxes are excluded from revenues.



	Three Months Ended September 30, 2018		Nine Months Ended September 30, 2018
Commercial	$	139,077	$	431,869
Government	39,498		88,437
Patient	2,387		5,029
Total Revenue	$	180,962	$	525,335

Absent implementation of Topic 606, the Company would have reported revenue of $186.7 million and $541.9 million, gross profit of $71.6 million and $197.5 million, and bad debt expense of $5.7 million and $16.5 million for the three and nine months ended September 30, 2018, respectively; and allowance for doubtful accounts of $42.9 million at September 30, 2018.

Contract Assets and Liabilities

In accordance with Topic 606, contract assets are to be recognized when an entity has the right to receive consideration in exchange for goods or services that have been transferred to a customer when that right is conditional on something other than the passage of time. The Company does not recognize contract assets as the right to receive consideration is unconditional in accordance with the passage of time criteria. Also in accordance with Topic 606, contract liabilities are to be recognized when an entity is obligated to transfer goods or services for which consideration has already been received. The Company does not receive consideration prior to the transfer of goods or services and, therefore, does not recognize contract liabilities.

Significant Judgments

The Company determines implicit price concessions based on historical collection experience using a portfolio approach. The Company determines the transaction price based on gross charges for services provided, reduced by contractual adjustments based on contractual agreements and historical experience. Pursuant to the requirements of Topic 606, the transaction price to be recognized as revenue is estimated based upon the amount of cash ultimately expected to be collected. Therefore, amounts expected to be written off are reflected in the amount of revenue recognized upon fulfillment of the performance obligation as an implicit price concession.

The Company elected a practical expedient to expense sales commissions when incurred as the amortization period associated therewith is generally one year or less and the total paid is representative of less than 1.0% of total revenue. These costs are recorded in other operating expenses.

LOSS PER SHARE

9 Months Ended

Sep. 30, 2018

Earnings Per Share [Abstract]

Loss Per Share

LOSS PER SHARE

The Company presents basic and diluted loss per share for its common stock, par value $0.0001 per share (“Common Stock”). Basic loss per share is calculated by dividing the net loss attributable to common stockholders of the Company by the weighted average number of shares of Common Stock outstanding during the period. Diluted loss per share is determined by adjusting the profit or loss attributable to stockholders and the weighted average number of shares of Common Stock outstanding adjusted for the effects of all dilutive potential common shares comprised of options granted, unvested restricted stock, stock appreciation rights, warrants and Series A and Series C Preferred Stock (as defined below). Potential Common Stock equivalents that have been issued by the Company related to outstanding stock options, unvested restricted stock and warrants are determined using the treasury stock method, while potential common shares related to Series A and Series C Preferred Stock are determined using the “if converted” method.

The Company's Series A Convertible Preferred Stock, par value $0.0001 per share (the “Series A Preferred Stock”), and Series C Convertible Preferred Stock, par value $0.0001 per share (the “Series C Preferred Stock” and, together with the Series A Preferred Stock, the “Preferred Stock”), is considered a participating security, which means the security may participate in undistributed earnings with Common Stock. The holders of the Preferred Stock would be entitled to share in dividends, on an as-converted basis, if the holders of Common Stock were to receive dividends. The Company is required to use the two-class method when computing loss per share when it has a security that qualifies as a participating security. The two-class method is an earnings allocation formula that determines loss per share for each class of common stock and participating security according to dividends declared (or accumulated) and participation rights in undistributed earnings. In determining the amount of net earnings to allocate to common stockholders, earnings are allocated to both common and participating securities based on their respective weighted-average shares outstanding during the period. Diluted loss per share for the Company’s Common Stock is computed using the more dilutive of the two-class method or the if-converted method.

The following table sets forth the computation of basic and diluted loss per common share (in thousands, except for per share amounts):



	Three Months Ended September 30,						Nine Months Ended September 30,
	2018			2017			2018			2017
Numerator:
Loss from continuing operations, net of income taxes	$	(8,103	)	$	(13,058	)	$	(36,212	)	$	(61,629	)
Income (Loss) from discontinued operations, net of income taxes	(71		)	66			(118		)	(606		)
Net loss	$	(8,174	)	$	(12,992	)	$	(36,330	)	$	(62,235	)
Dividends on preferred stock	(2,861		)	(2,569		)	(8,272		)	(7,435		)
Loss attributable to common stockholders	$	(11,035	)	$	(15,561	)	$	(44,602	)	$	(69,670	)

Denominator - Basic and Diluted:
Weighted average common shares outstanding	127,528			127,488			127,893			122,519

Loss per Common Share:
Loss from continuing operations, basic and diluted	$	(0.09	)	$	(0.12	)	$	(0.35	)	$	(0.56	)
Loss from discontinued operations, basic and diluted	—			—			—			(0.01		)
Loss per common share, basic and diluted	$	(0.09	)	$	(0.12	)	$	(0.35	)	$	(0.57	)

The loss attributable to common stockholders is used as the basis of determining whether the inclusion of common stock equivalents would be anti-dilutive. Accordingly, the computation of diluted shares for the three and nine months ended September 30, 2018 and 2017 excludes the effect of shares that would be issued in connection with the PIPE Transaction, the Rights Offering, 2017 Warrants (see Note 5 - Stockholders’ Deficit), stock options, and restricted stock awards, as their inclusion would be anti-dilutive to loss attributable to common stockholders.

STOCKHOLDERS' DEFICIT

9 Months Ended

Sep. 30, 2018

Equity [Abstract]

Stockholders' Deficit

STOCKHOLDERS’ DEFICIT

Carrying Value of Series A Preferred Stock

As of September 30, 2018, the carrying value of Series A Preferred Stock included accrued dividends at 11.5% and discount accretion from the date of issuance. Dividends and discount accretion totaled $0.2 million and $0.1 million, respectively, for the nine months ended September 30, 2018 and were recorded as a reduction to additional paid-in capital. The following table sets forth the activity recorded during the nine months ended September 30, 2018 related to the Series A Preferred Stock (in thousands):



Series A Preferred Stock carrying value at December 31, 2017	$	2,827
Dividends and discount accretion through September 30, 2018¹	299
Series A Preferred Stock carrying value September 30, 2018	$	3,126

¹Dividends recorded reflect the increase in the Liquidation Preference associated with unpaid dividends.

Carrying Value of Series C Preferred Stock

As of September 30, 2018, the carrying value of Series C Preferred Stock included accrued dividends at 11.5% and discount accretion from the date of issuance. Dividends and discount accretion totaled $7.5 million and $0.5 million, respectively, for the nine months ended September 30, 2018 and were recorded as a reduction to additional paid-in capital. The following table sets forth the activity recorded during the nine months ended September 30, 2018 related to the Series C Preferred Stock (in thousands):



Series C Preferred Stock carrying value at December 31, 2017	$	79,252
Dividends and discount accretion through September 30, 2018¹	7,973
Series C Preferred Stock carrying value September 30, 2018	$	87,225

¹Dividends recorded reflect the increase in the Liquidation Preference associated with unpaid dividends.

As of September 30, 2018, the Liquidation Preference of the Series A Preferred Stock and Series C Preferred Stock was $3.2 million and $92.0 million, respectively.

2017 Warrants

In connection with the Second Lien Note Facility (as defined below), the Company also issued warrants (the “2017 Warrants”) to the purchasers of the Second Lien Notes (as defined below) pursuant to a Warrant Purchase Agreement dated as of June 29, 2017 (the “Warrant Purchase Agreement”). The 2017 Warrants entitle the purchasers of the Warrants to purchase shares of Common Stock, representing at the time of any exercise of the 2017 Warrants an equivalent number of shares equal to 4.99% of the Common Stock of the Company on a fully diluted basis, subject to the terms of the Warrant Agreement governing the Warrants, dated as of June 29, 2017 (the “Warrant Agreement”); provided, however, the Warrants may not be converted to the extent that, after giving effect to such conversion, the holders of the 2017 Warrants would beneficially own, in the aggregate, in excess of (i) 19.99% of the shares of Common Stock outstanding as of June 29, 2017 (the “Closing Date”) minus (ii) the shares of Common Stock that were sold pursuant to the Second Quarter 2017 Private Placement (as defined below) (the “Conversion Cap”). The Conversion Cap will not apply to the 2017 Warrants if the Company obtains the approval of its stockholders for the removal of the Conversion Cap, which the Company is required to take certain steps to attempt to obtain, subject to the terms of the Warrant Agreement.

The 2017 Warrants have a 10-year term and an initial exercise price of $2.00 per share, and may be exercised by payment of the exercise price in cash or surrender of shares of Common Stock into which the Warrants are being converted in an aggregate amount sufficient to pay the exercise price. The exercise price and the number of shares that may be acquired upon exercise of the 2017 Warrants is subject to adjustment in certain situations, including price based anti-dilution protection whereby, subject to certain exceptions, if the Company later issues Common Stock or certain Common Stock Equivalents (as defined in the Warrant Agreement) at a price less than either the then-current market price per share or exercise price of the 2017 Warrants, then the exercise price will be decreased and the percentage of shares of Common Stock issuable upon exercise of the Warrants will remain the same, giving effect to such issuance. Additionally, the 2017 Warrants have standard anti-dilution protections if the Company effects a stock split, subdivision, reclassification or combination of its Common Stock or fixes a record date for the making of a dividend or distribution to stockholders of cash or certain assets. Upon the occurrence of certain business combinations the 2017 Warrants will be converted into the right to acquire shares of stock or other securities or property (including cash) of the successor entity. The 2017 Warrants are reflected as a liability in other non-current liabilities on the balance sheet and are adjusted to fair value at the end of each reporting period through an adjustment to earnings. The fair value of the 2017 Warrants was $21.7 million as of September 30, 2018 and was included in other non-current liabilities on the accompanying Unaudited Consolidated Balance Sheets. Fair value increases of $1.6 million and $1.2 million for the three months and nine months ended September 30, 2018, respectively, are presented as changes in fair value of equity linked liabilities on the accompanying Unaudited Consolidated Statements of Operations.

RESTRUCTURING, ACQUISITION, INTERGRATION, AND OTHER EXPENSES

9 Months Ended

Sep. 30, 2018

Restructuring and Related Activities [Abstract]

Restructuring, Acquisition, Integration, and Other Expenses

RESTRUCTURING, ACQUISITION, INTEGRATION, AND OTHER EXPENSES

Restructuring, acquisition, integration and other expenses include non-operating costs associated with restructuring, acquisition, and integration initiatives such as employee severance costs, certain legal and professional fees, training costs, redundant wage costs, impacts recorded from the change in contingent consideration obligations, and other costs related to contract terminations and closed branches/offices.

Restructuring, acquisition, integration, and other expenses in the Unaudited Consolidated Statements of Operations for the three and nine months ended ended September 30, 2018 and 2017 consisted of the following (in thousands):



	Three Months Ended September 30,				Nine Months Ended September 30,
	2018		2017		2018		2017
Restructuring expense	$	833	$	3,791	$	4,666	$	10,881
Acquisition and integration expense	52		246		123		526
Total restructuring, acquisition, integration, and other expenses	$	885	$	4,037	$	4,789	$	11,407

DEBT

9 Months Ended

Sep. 30, 2018

Debt Disclosure [Abstract]

Debt

DEBT

As of September 30, 2018 and December 31, 2017, the Company’s debt consisted of the following (in thousands):



	September 30, 2018			December 31, 2017
First Lien Note Facility, net of unamortized discount	198,801			198,324
Second Lien Note Facility, net of unamortized discount	103,571			85,694
2021 Notes, net of unamortized discount	197,927			197,363
Capital leases	1,239			2,863
Less: Deferred financing costs	(2,692		)	(3,656		)
Total Debt	498,846			480,588
Less: Current portion of long-term debt	(2,076		)	(1,722		)
Long-term debt, net of current portion	$	496,770		$	478,866

Debt Facilities

On June 29, 2017 (the “Closing Date”), the Company entered into (i) a first lien note purchase agreement (the “First Lien Note Facility”), among the Company, which is the issuer under the agreement, the financial institutions and note purchasers from time to time party to the agreement (the “First Lien Note Purchasers”), and Wells Fargo Bank, National Association, in its capacity as collateral agent for itself and the First Lien Note Purchasers (the “First Lien Collateral Agent”), pursuant to which the Company issued first lien senior secured notes in an aggregate principal amount of $200.0 million (the “First Lien Notes”); and (ii) a second lien note purchase agreement (the “Second Lien Note Facility” and, together with the First Lien Note Facility, the “Notes Facilities”) among the Company, which is the issuer under the agreement, the financial institutions and note purchasers from time to time party to the agreement (the “Second Lien Note Purchasers”), and Wells Fargo Bank, National Association, in its capacity as collateral agent for itself and the Second Lien Note Purchasers (the “Second Lien Collateral Agent” and, together with the First Lien Collateral Agent, the “Collateral Agent”), pursuant to which the Company (a) issued second lien senior secured notes in an aggregate initial principal amount of $100.0 million (the “Initial Second Lien Notes”) and (b) had the ability to draw upon the Second Lien Note Facility and issue second lien delayed draw senior secured notes, which was exercised on June 21, 2018, in an aggregate initial principal amount of $10.0 million, representing the maximum borrowings allowed on this facility (the “Second Lien Delayed Draw Notes” and, together with the Initial Second Lien Notes, the “Second Lien Notes”; the Second Lien Notes, together with the First Lien Notes, the “Notes”). Funds managed by Ares are acting as lead purchasers for the Notes Facilities.

The Company used the proceeds of the sale of the First Lien Notes and the Initial Second Lien Notes to repay in full all amounts outstanding under the Prior Credit Agreements and extinguished the liability. Each of the Prior Credit Agreements was terminated following such repayment. The Company used the remaining proceeds of $15.9 million, net of $0.2 million in issuance costs, from the Notes Facilities and the Second Quarter 2017 Private Placement for working capital and general corporate purposes.

The First Lien Notes accrue interest, payable monthly in arrears, at a floating rate or rates equal to, at the option of the Company, (i) the base rate (defined as the highest of the Federal Funds Rate plus 0.5% per annum, the Prime Rate as published by The Wall Street Journal and the one-month London Interbank Offered Rate (“LIBOR”) (subject to a 1.0% floor) plus 1.0%), or (ii) the one-month LIBOR rate (subject to a 1.0% floor), plus a margin of 6.0% if the base rate is selected or 7.0% if the LIBOR Option is selected. The First Lien Notes mature on August 15, 2020, provided that if the Company’s existing 8.875% Senior Notes due 2021 (the “2021 Notes”) are refinanced prior to August 15, 2020, then the scheduled maturity date of the First Lien Notes shall be June 30, 2022.

The First Lien Notes will amortize in equal quarterly installments equal to 0.625% of the aggregate principal amount of the First Lien Note Facility, commencing on September 30, 2019, and on the last day of each third month thereafter, with the balance payable at maturity. The First Lien Notes are pre-payable at the Company’s option at specified premiums to the principal amount that will decline over the term of the First Lien Note Facility. If the First Lien Notes are prepaid prior to the second anniversary of the Closing Date, the Company will be required to pay a make-whole premium based on the present value (using a discount rate based on the specified treasury rate plus 50 basis points) of all remaining interest payments on the First Lien Notes being prepaid prior to the second anniversary of the Closing Date, plus 4.0% of the principal amount of First Lien Notes being prepaid. On or after the second anniversary of the Closing Date, the prepayment premium is 4.0%, which declines to 2.0% on or after the third anniversary of the Closing Date, and declines to 0.0% on or after the fourth anniversary of the Closing Date. At any time, the Company may pre-pay up to $50.0 million in aggregate principal amount of the First Lien Notes from internally generated cash without incurring any make-whole or prepayment premium. The occurrence of certain events of default may increase the applicable rate of interest by 2.0% and could result in the acceleration of the Company’s obligations under the First Lien Note Facility prior to stated maturity and an obligation of the Company to pay the full amount of its obligations under the First Lien Note Facility.

The First Lien Note Facility contains customary events of default that include, among others, non-payment of principal, interest or fees, violation of covenants, inaccuracy of representations and warranties, bankruptcy and insolvency events, material judgments, cross-defaults to material indebtedness and events constituting a change of control. In addition, the obligations under the First Lien Note Facility will be guaranteed by joint and several guarantees from the Company’s subsidiaries.

In connection with the First Lien Note Facility, the Company, its subsidiaries and the First Lien Collateral Agent entered into a First Lien Guaranty and Security Agreement, dated as of June 29, 2017 (the “First Lien Guaranty and Security Agreement”). Pursuant to the First Lien Guaranty and Security Agreement, the obligations under the First Lien Notes will be secured by first priority liens on, and security interests in, substantially all of the assets of the Company and its subsidiaries.

The Second Lien Notes accrue interest, payable monthly in arrears, at a floating rate or rates equal to, at the option of the Company, (i) one-month LIBOR (subject to a 1.25% floor) plus 9.25% per annum in cash, (ii) one-month LIBOR (subject to a 1.25% floor) plus 11.25% per annum, which amount will be capitalized on each interest payment date, or (iii) one-month LIBOR (subject to a 1.25% floor) plus 10.25% per annum, of which one-half LIBOR plus 4.625% per annum will be payable in cash and one-half LIBOR plus 5.625% per annum will be capitalized on each interest payment date, provided that, in each case, if any permitted refinancing indebtedness with which the 2021 Notes are refinanced requires or permits the payment of cash interest, all of the interest on the Second Lien Notes shall be paid in cash. During the third quarter, $3.8 million of interest was capitalized to the Second Lien Notes, increasing the principal amount to $113.8 million as of September 30, 2018. The Second Lien Notes mature on August 15, 2020, provided that if the 2021 Notes are refinanced prior to August 15, 2020, then the scheduled maturity date of the Second Lien Notes shall be June 30, 2022.

In connection with the Second Lien Note Facility, the Company also issued warrants (the “2017 Warrants”) to the purchasers of the Second Lien Notes pursuant to a Warrant Purchase Agreement dated as of June 29, 2017 (the “Warrant Purchase Agreement”). The 2017 Warrants entitle the purchasers of the Warrants to purchase shares of Common Stock, representing at the time of any exercise of the 2017 Warrants an equivalent number of shares equal to 4.99% of the Common Stock of the Company on a fully diluted basis, subject to the terms of the Warrant Agreement governing the Warrants, dated as of June 29, 2017 (the “Warrant Agreement”). The 2017 Warrants, considered a derivative and subject to remeasurement at each reporting period, are reflected in other non-current liabilities at a fair value of $21.7 million.

The Second Lien Notes are not subject to scheduled amortization installments. The Second Lien Notes are pre-payable at the Company’s option at specified premiums to the principal amount that will decline over the term of the Second Lien Note Facility. If the Second Lien Notes are prepaid prior to the third anniversary of the Closing Date, the Company will need to pay a make-whole premium based on the present value (using a discount rate based on the specified treasury rate plus 50 basis points) of all remaining interest payments on the Second Lien Notes being prepaid prior to the third anniversary of the Closing Date, plus 4.0% of the principal amount of Second Lien Notes being prepaid. On or after the third anniversary of the Closing Date, the prepayment premium is 4.0%, which declines to 2.0% on or after the fourth anniversary of the Closing Date, and declines to 0.0% on or after the fifth anniversary of the Closing Date. The occurrence of certain events of default may increase the applicable rate of interest by 2.0% and could result in the acceleration of the Company’s obligations under the Second Lien Note Facility prior to stated maturity and an obligation of the Company to pay the full amount of its obligations under the Second Lien Note Facility.

The Second Lien Note Facility contains customary events of default that include, among others, non-payment of principal, interest or fees, violation of covenants, inaccuracy of representations and warranties, bankruptcy and insolvency events, material judgments, cross-defaults to material indebtedness and events constituting a change of control. In addition, the obligations under the Second Lien Note Facility will be guaranteed by joint and several guarantees from the Company’s subsidiaries.

In connection with the Second Lien Note Facility, the Company, its subsidiaries and the Second Lien Collateral Agent entered into a Second Lien Guaranty and Security Agreement, dated as of June 29, 2017 (the “Second Lien Guaranty and Security Agreement”). Pursuant to the Second Lien Guaranty and Security Agreement, the obligations under the Second Lien Notes will be secured by second priority liens on, and security interests in, substantially all of the assets of the Company and its subsidies.

In connection with the First Lien Note Facility and the Second Lien Note Facility, the Company, the First Lien Collateral Agent and the Second Lien Collateral Agent, entered into an intercreditor agreement containing customary provisions to, among other things, subordinate the lien priority of the liens granted under the Second Lien Note Facility to the liens granted under the First Lien Note Facility.

2021 Notes

On February 11, 2014, the Company issued $200.0 million aggregate principal amount of the 2021 Notes. The 2021 Notes are senior unsecured obligations of the Company and are fully and unconditionally guaranteed by all existing and future subsidiaries of the Company.

Interest on the 2021 Notes accrues at a fixed rate of 8.875% per annum and is payable in cash semi-annually on February 15 and August 15 of each year. The debt discount of $5.0 million at issuance is being amortized as interest expense through maturity which will result in the accretion over time of the outstanding debt balance to the principal amount. The 2021 Notes are the Company’s senior unsecured obligations and rank equally in right of payment with all of its other existing and future senior unsecured indebtedness and senior in right of payment to all of its existing and future subordinated indebtedness.

The 2021 Notes are guaranteed on a full, joint and several basis by each of the Company’s existing and future domestic restricted subsidiaries that is a borrower under any of the Company’s credit facilities or that guarantees any of the Company’s debt or that of any of its restricted subsidiaries, in each case incurred under the Company’s credit facilities. As of September 30, 2018, the Company does not have any independent assets or operations, and as a result, its direct and indirect subsidiaries (other than minor subsidiaries), each being 100% owned by the Company, are fully and unconditionally, jointly and severally, providing guarantees on a senior unsecured basis to the 2021 Notes.

Fair Value of Financial Instruments

The following details our financial instruments where the carrying value and the fair value differ (in thousands):



Financial Instrument	Carrying Value as of September 30, 2018		Markets for Identical Item (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)
First Lien Note Facility	$	198,801	$	—	$	—	$	202,512
Second Lien Note Facility	103,571		—		—		117,219
2017 Warrants	21,724		—		21,724		—
2021 Notes	197,927		—		189,500		—
Total	$	522,023	$	—	$	211,224	$	319,731

The fair value hierarchy for disclosure of fair value measurements is as follows:

Level 1: Quoted prices (unadjusted) in active markets for identical assets or liabilities.

Level 2: Quoted prices, other than quoted prices included in Level 1, which are observable for the assets or liabilities, either directly or indirectly.

Level 3: Inputs that are unobservable for the assets or liabilities.

Financial assets with carrying values approximating fair value include cash and cash equivalents and accounts receivable. Financial liabilities with carrying values approximating fair value include accounts payable and capital leases. The carrying value of these financial assets and liabilities approximates fair value due to their short maturities.

COMMITMENTS AND CONTINGENCIES	9 Months Ended
COMMITMENTS AND CONTINGENCIES	Sep. 30, 2018
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	COMMITMENTS AND CONTINGENCIES Legal Proceedings The Company is a party to various legal, regulatory and governmental proceedings incidental to its business. Based on current knowledge, management does not believe that loss contingencies arising from pending legal, regulatory and governmental matters, including the matters described herein, will have a material adverse effect on the consolidated financial position or liquidity of the Company. However, in light of the inherent uncertainties involved in pending legal, regulatory and governmental matters, some of which are beyond the Company’s control, and the indeterminate damages sought in some of these matters, an adverse outcome in one or more of these matters could be material to the Company’s results of operations or cash flows for any particular reporting period. With respect to all legal, regulatory and governmental proceedings, the Company considers the likelihood of a negative outcome. If the Company determines the likelihood of a negative outcome with respect to any such matter is probable and the amount of the loss can be reasonably estimated, the Company records an accrual for the estimated loss for the expected outcome of the matter. If the likelihood of a negative outcome with respect to material matters is reasonably possible and the Company is able to determine an estimate of the possible loss or a range of loss, whether in excess of a related accrued liability or where there is no accrued liability, the Company discloses the estimate of the possible loss or range of loss. However, the Company is unable to estimate a possible loss or range of loss in some instances based on the significant uncertainties involved in, and/or the preliminary nature of, certain legal, regulatory and governmental matters. On December 18, 2017, a commercial payor of the Company sent a letter that claimed an alleged breach of the Company’s obligation under its provider contracts. No legal proceeding has been filed. The Company is not able to estimate the amount of any possible loss. The Company believes this claim is without merit and intends to vigorously defend against this claim if any such legal proceeding is commenced. Government Regulation Various federal and state laws and regulations affecting the healthcare industry impact or may in the future impact the Company’s current and planned operations, including, without limitation, federal and state laws and regulations prohibiting kickbacks in connection with healthcare services, prohibiting certain conduct deemed to be anti-competitive (antitrust laws) and restricting drug distribution. Other laws and regulations that may affect our business include, but are not limited to, consumer protection, insurance, licensure, and privacy. There can be no assurance the Company will be able to obtain or maintain any of the regulatory approvals that may be required to operate its business, and the failure to do so could have a material effect on the Company’s financial statements. From time to time, the Company responds to investigatory subpoenas and requests for information from governmental agencies and private parties. The Company cannot predict with certainty what the outcome of any of the foregoing might be. While the Company believes it is in substantial compliance with all existing laws and regulations material to the operation of its business, such laws and regulations are often uncertain in their application to our business practices as they evolve and are subject to rapid change. As controversies continue to arise in the healthcare industry, federal and state regulation and enforcement priorities in this area can be expected to increase, the impact of which cannot be predicted. There can be no assurance that the Company will not be subject to scrutiny or challenge under one or more regulations or that any such challenge would not be successful. Any such challenge, whether or not successful, could have a material effect upon the Company’s Consolidated Financial Statements. A violation of the federal Anti-Kickback Statute, for example, may result in substantial criminal and civil penalties, as well as suspension or exclusion from the Medicare and Medicaid programs. Moreover, the costs and expenses associated with defending these actions, even where successful, can be significant.

CONCENTRATION OF RISK	9 Months Ended
CONCENTRATION OF RISK	Sep. 30, 2018
Risks and Uncertainties [Abstract]
Concentration of Risk	CONCENTRATION OF RISK Customer and Credit Concentration Risk The Company provides trade credit to its customers in the normal course of business. No single payor accounted for more than 10.0% of revenue during the three and nine months ended September 30, 2018. One commercial payor, United Healthcare, accounted for approximately 18.1% and 21.0% of revenue during the three and nine months ended September 30, 2017, respectively.

INCOME TAXES

9 Months Ended

Sep. 30, 2018

Income Tax Disclosure [Abstract]

Income Taxes

INCOME TAXES

The Company’s federal and state income tax provision from continuing operations for the three months and nine months ended September 30, 2018 and 2017 is summarized in the following table (in thousands):



	Three Months Ended September 30,					Nine Months Ended September 30,
	2018		2017			2018		2017
Current
Federal	$	—	$	(925	)	$	—	$	(925	)
State	50		378			84		528
Total current	50		(547		)	84		(397		)
Deferred
Federal	—		515			—		1,523
State	52		92			107		271
Total deferred	52		607			107		1,794
Total income tax expense	$	102	$	60		$	191	$	1,397

The Company’s reconciliation of the statutory rate from continuing operations to the effective income tax rate for the three months and nine months ended September 30, 2018 and 2017 is summarized as follows (in thousands):



	Three Months Ended September 30,						Nine Months Ended September 30,
	2018			2017			2018			2017
Tax benefit at statutory rate	$	(1,680	)	$	(4,307	)	$	(7,564	)	$	(20,543	)
State tax expense, net of federal taxes	102			378			191			528
Alternative Minimum Tax receivable	—			(925		)	—			(925		)
Valuation allowance changes affecting income tax provision	1,261			4,876			7,163			22,194
Permanent items	419			38			401			143
Income tax expense	$	102		$	60		$	191		$	1,397

On December 22, 2017, the President of the United States signed into law the Tax Cuts and Jobs Act of 2017 or U.S. Federal Tax Reform (the “Reform”). The enactment included broad tax changes that are applicable to BioScrip, Inc. Most notably, the Reform decreased the U.S. corporate income tax rate from a high of 35% to a flat 21% rate effective January 1, 2018. As a result, the Company has revalued its ending net deferred tax assets as of December 31, 2017. At September 30, 2018, the Company had Federal net operating loss (“NOL”) carry forwards of approximately $427.0 million, of which $10.8 million is subject to an annual limitation, which will begin expiring in 2026 and later. The Company also has a carryforward of approximately $37.1 million related to the interest expense limitation, which is not subject to an expiration period. The Company has post-apportioned state NOL carry forwards of approximately $467.1 million, the majority of which will begin expiring in 2018 and later.

STOCK-BASED COMPENSATION	9 Months Ended
STOCK-BASED COMPENSATION	Sep. 30, 2018
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Stock-Based Compensation	STOCK-BASED COMPENSATION BioScrip Equity Incentive Plans Under the Company’s 2018 Equity Incentive Plan (the “2018 Plan”), approved at the annual meeting by the stockholders on May 3, 2018, the Company may issue, among other things, incentive stock options, non-qualified stock options, stock appreciation rights (“SARs”), restricted stock units, stock grants, and performance units to key employees and directors. The 2018 Plan is administered by the Company’s Management Development and Compensation Committee (the “Compensation Committee”), a standing committee of the Board of Directors. A total of 16,406,939 shares of stock are authorized for issuance under the 2018 Plan, to include shares that remained available for grant under the 2008 Plan as of the effective date of the 2018 Plan. The authorized shares were reduced by all shares granted under the 2008 Plan after December 31, 2017 in accordance with the terms of the 2018 Plan. No key employee in any calendar year will be granted more than 3,000,000 shares of Stock with respect to (i) Options to purchase shares of Stock, (ii) Stock Appreciation Rights (based on the appreciation with respect to shares of Stock); and (iii) Stock Grants and Restricted Stock Units that are intended to comply with the requirements of Section 162(m) of the Code. As of September 30, 2018, 13,339,067 shares remain available for grant under the 2018 Plan. Stock Options The Company recognized compensation expense related to stock options of $0.3 million and $0.1 million during the three months ended September 30, 2018 and 2017, respectively, and $0.9 million and $0.8 million during the nine months ended September 30, 2018 and 2017, respectively. Restricted Stock The Company recognized $0.8 million and $0.4 million of compensation expense related to restricted stock awards during the three months ended September 30, 2018 and 2017, respectively, and $1.8 million and $0.6 million of compensation expense during the nine months ended September 30, 2018 and 2017, respectively. Stock Appreciation Rights and Market Based Cash Awards The Company recognized nominal amounts of compensation expense related to stock appreciation rights awards during the three months ended September 30, 2018 and 2017 and the nine months ended September 30, 2018 and 2017. The Company recognized $0.1 million and a nominal amount of compensation expense related to market based cash awards during the three months ended September 30, 2018 and 2017, respectively, and $0.2 million and $0.1 million of compensation expense during nine months ended September 30, 2018 and 2017, respectively. Employee Stock Purchase Plan On May 3, 2018, the Company’s stockholders approved an amendment to the BioScrip, Inc. Employee Stock Purchase Plan (the “ESPP”). The ESPP provides all eligible employees, as defined under the ESPP, the opportunity to purchase up to a maximum number of shares of Common Stock of the Company as determined by the Compensation Committee. Participants in the ESPP may acquire the Common Stock at a cost of 85% of the lower of the fair market value on the first or last day of the quarterly offering period. As of September 30, 2018, 1,422,842 shares remained available for grant under the ESPP. Since inception, the ESPP’s third-party service provider has purchased 827,158 shares on the open market and delivered these shares to the Company’s employees pursuant to the ESPP. During the three months ended September 30, 2018 and 2017, the Company incurred less than $0.1 million of expense. During the nine months ended September 30, 2018 and 2017, the company incurred $0.1 million of expense related to the ESPP.

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	9 Months Ended
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	Sep. 30, 2018
Accounting Policies [Abstract]
Basis of Presentation	These Unaudited Consolidated Financial Statements should be read in conjunction with the Audited Consolidated Financial Statements, including the notes thereto, and other information included in the Annual Report on Form 10-K of BioScrip, Inc. and its wholly-owned subsidiaries (the “Company”) for the year ended December 31, 2017 (the “Annual Report”) filed with the U.S. Securities and Exchange Commission (“SEC”). These Unaudited Consolidated Financial Statements have been prepared in accordance with U.S. generally accepted accounting principles (“GAAP”) for interim financial information, and the instructions to Form 10-Q and Article 10 of Regulation S-X promulgated under the Securities Exchange Act of 1934, as amended (the “Exchange Act”). Accordingly, they do not include all of the information and footnotes required by GAAP for complete financial statements. The information furnished in these Unaudited Consolidated Financial Statements reflects all adjustments, including normal recurring adjustments, which are, in the opinion of management, necessary for a fair presentation of the results for the interim periods presented. Operating results for the interim periods presented require management to make estimates and assumptions that affect the amounts reported in the financial statements and accompanying notes and are not necessarily indicative of the results that may be expected for the full year.
Consolidation	The Unaudited Consolidated Financial Statements include the accounts of the Company and its wholly-owned subsidiaries. All significant intercompany accounts and transactions have been eliminated in consolidation.
Cash and Cash Equivalents and Restricted Cash	Cash and Cash Equivalents and Restricted Cash Highly liquid investments with a maturity of three months or less when purchased are classified as cash equivalents. Restricted cash consists of cash balances held by financial institutions as collateral for letters of credit. These balances are reclassified to cash and cash equivalents when the underlying obligation is satisfied, or in accordance with the governing agreement. Restricted cash balances expected to become unrestricted during the next twelve months are recorded as current assets.
Recent Accounting Pronouncements	Recent Accounting Pronouncements In August 2018, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2018-15 — Internal Use Software. ASU 2018-15 aligns the requirements for capitalization of implementation costs related to hosted software with the existing internal-use software guidance. The effective date for ASU 2018-15 is for annual and interim periods beginning after December 15, 2019. Early adoption is permitted. The adoption of this standard is not expected to have a material impact on the Company’s consolidated financial statements. In August 2018, the FASB issued ASU 2018-13— Fair Value Measurement (Topic 820): Disclosure Framework— Changes to the Disclosure Requirements for Fair Value Measurements. ASU 2018-13 modifies fair value measurement disclosure requirements. The effective date for ASU 2018-13 is for annual and interim periods beginning after December 15, 2019. Early adoption is permitted. The adoption of this standard is not expected to have a material impact on the Company’s disclosures to the consolidated financial statements. In May 2014, the FASB issued ASU 2014-09—Revenue from Contracts with Customers (Topic 606). The guidance requires an entity to recognize the amount of revenue to which it expects to be entitled for the transfer of promised goods or services to customers. The FASB delayed the effective date to annual reporting periods beginning after December 15, 2017, including interim reporting periods within that reporting period. The Company did not elect early adoption and applied the modified retrospective approach upon adoption which results in application of the new guidance only to contracts that are not completed at the adoption date and does not require adjustment of prior reporting periods. Assessment of the new guidance did not result in an opening retained earnings adjustment, but did result in the adjustment of accounts receivable as the allowance for doubtful accounts was eliminated upon implementation. Pursuant to the requirements of Topic 606, the transaction price to be recognized as revenue is estimated based upon the amount of cash ultimately expected to be collected. Therefore, amounts expected to be written off are reflected in the amount of revenue recognized upon fulfillment of the performance obligation. The new standard resulted in the recognition of amounts previously reported as bad debt expense as a reduction to revenue upon implementation; see Note 3 - Revenue. In July 2017, the FASB issued ASU 2017-11—Earnings Per Share (Topic 260), Distinguishing Liabilities From Equity (Topic 480), and Derivatives and Hedging (Topic 815): I. Accounting for Certain Financial Instruments with Down Round Features and II. Replacement of the Indefinite Deferral for Mandatorily Redeemable Financial Instruments of Certain Nonpublic Entities and Certain Mandatorily Redeemable Noncontrolling Interests with a Scope Exception. ASU 2017-11 eliminates the requirement that a down round feature precludes equity classification when assessing whether an instrument is indexed to an entity’s own stock. A freestanding equity-linked financial instrument no longer would be accounted for as a derivative liability at fair value as a result of the existence of a down round feature. The effective date for ASU 2017-11 is for annual or any interim periods beginning after December 15, 2018. Early adoption is permitted. The adoption of this standard is not expected to have a material impact on the Company’s consolidated financial statements. In May 2017, the FASB issued ASU 2017-09—Compensation–Stock Compensation (Topic 718): Scope of Modification Accounting. ASU 2017-09 modifies when a change to the terms or conditions of a share-based payment award must be accounted for as a modification. The new guidance requires modification accounting if the fair value, vesting condition or the classification of the award is not the same immediately before and after a change to the terms and conditions of the award. The effective date for ASU 2017-09 is for annual or any interim periods beginning after December 15, 2017. The Company adopted this ASU effective January 1, 2018. The adoption of this standard did not materially impact the Company’s consolidated financial statements. In November 2016, the FASB issued ASU 2016-18—Statement of Cash Flows (Topic 230): Restricted Cash. ASU 2016-18 requires that a statement of cash flows explain the change during the period in the total of cash, cash equivalents, and amounts generally described as restricted cash or restricted cash equivalents. Therefore, amounts generally described as restricted cash and restricted cash equivalents should be included with cash and cash equivalents when reconciling the beginning-of-period and end-of-period total amounts shown on the statement of cash flows. The effective date for ASU 2016-18 is for annual or any interim periods beginning after December 15, 2017. The Company adopted this ASU effective January 1, 2018. The adoption of this standard did not materially impact the Company’s consolidated financial statements. In August 2016, the FASB issued ASU 2016-15—Statement of Cash Flows (Topic 230): Classification of Certain Cash Receipts and Cash Payments. ASU 2016-15 provides guidance for eight specific cash flow issues with respect to how cash receipts and cash payments are classified in the statements of cash flows, with the objective of reducing diversity in practice. The effective date for ASU 2016-15 is for annual periods beginning after December 15, 2017, and interim periods within those fiscal years. Early adoption is permitted. The Company adopted this ASU effective January 1, 2018. The adoption of this standard did not materially impact the Company’s consolidated financial statements. In February 2016, the FASB issued ASU 2016-02—Leases (Topic 842), requiring lessees to recognize a right-of-use asset and a lease liability on the balance sheet for all leases with the exception of short-term leases. For lessees, leases will continue to be classified as either operating or finance leases in the income statement. The effective date of the new standard for public companies is for fiscal years beginning after December 15, 2018 and interim periods within those fiscal years. In January 2018, the FASB issued an additional amendment that provides a practical expedient giving companies the option to not evaluate existing or expired land easements that were not previously accounted for as leases under the current leases guidance. The amendment in the update is effective for fiscal years beginning after December 15, 2018 and interim periods within those fiscal years. In July 2018, the FASB issued an additional amendment, ASU 2018-11, which provides a new, optional transition method and provides lessors a practical expedient for separating lease and non-lease components. In July 2018, the FASB additionally issued ASU 2018-1— Codification Improvements to Topic 842, Leases, which clarifies and correct errors in ASC 842. The effective date for the amendments issued is the same as the effective date of ASC 842. Although early adoption is permitted, the Company plans to adopt the guidance on January 1, 2019. Topic 842 requires the recognition and measurement of leases at the beginning of the earliest comparative period presented in the financial statements, using a modified retrospective approach, with an option to apply the transition provisions of the new guidance at the adoption date without adjusting the comparative periods presented. The Company is evaluating the effect of adoption of the updated standard on its consolidated financial statements. Adoption of ASC Topic 606, "Revenue from Contracts with Customers" On January 1, 2018, the Company adopted Topic 606 using the modified retrospective method applied to those contracts which were not completed as of January 1, 2018. Results for reporting periods beginning after January 1, 2018 are presented under Topic 606, while prior period amounts are not restated and continue to be reported in accordance with accounting standards in effect for those periods.
Revenue Recognition	Infusion Revenues The Company generates revenue principally through the provision of infusion services to provide clinical management services and the delivery of cost effective prescription medications. Prescription drugs are dispensed either through a pharmacy participating in the Company’s pharmacy network or a pharmacy owned by the Company. Fee-for-service agreements include pharmacy agreements, under which we dispense prescription medications through the Company’s pharmacy facilities. The Company provides a variety of therapies to patients. For infusion-related therapies, the Company frequently provides multiple deliverables of drugs and related nursing services. After applying the criteria from Topic 606, the Company concluded that multiple performance obligations exist in its contracts with its customers. Revenue is allocated to each performance obligation based on relative standalone price, determined based on reimbursement rates established in the third party payor contracts. Drug revenue is recognized at the time the drug is shipped, and nursing revenue is recognized on the date of service. Revenue Recognition Topic 606 requires an entity to recognize revenue to depict the transfer of goods or services to customers in an amount that reflects the consideration that it expects to be entitled to in exchange for those goods or services. Topic 606 requires application of a five-step model to determine when to recognize revenue and at what amount. The revenue standard applies to all contracts with customers and revenues are to be recognized when control of the promised goods or services is transferred to the Company’s patients in an amount that reflects consideration expected to be received in exchange for those goods or services.
Fair Value Measurement	The fair value hierarchy for disclosure of fair value measurements is as follows: Level 1: Quoted prices (unadjusted) in active markets for identical assets or liabilities. Level 2: Quoted prices, other than quoted prices included in Level 1, which are observable for the assets or liabilities, either directly or indirectly. Level 3: Inputs that are unobservable for the assets or liabilities. Financial assets with carrying values approximating fair value include cash and cash equivalents and accounts receivable. Financial liabilities with carrying values approximating fair value include accounts payable and capital leases. The carrying value of these financial assets and liabilities approximates fair value due to their short maturities.

BASIS OF PRESENTATION (Tables)

9 Months Ended

Sep. 30, 2018

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Schedule of Effect of Error Corrections

The following tables set forth the effect these corrections had on the Company’s unaudited consolidated statements of operations for the three and nine months ended ended September 30, 2017:



	Three Months Ended September 30, 2017									Nine Months Ended September 30, 2017
	Previously Reported			Corrections			Revised			Previously Reported			Corrections			Revised
Net revenue	$	198,692		$	—		$	198,692		$	634,608		$	—		$	634,608
Gross profit	67,176			(613		)	66,563			201,070			(2,022		)	199,048
Total Operating Expenses	66,345			(144		)	66,201			221,128			(497		)	220,631
Interest expense	13,175			185			13,360			38,635			14			38,649
Loss from continuing operations, net of income taxes	(12,404		)	(654		)	(13,058		)	(60,090		)	(1,538		)	(61,628		)
Income (loss) from discontinued operations, net of income taxes	(113		)	179			66			(1,053		)	447			(606		)
Net loss	$	(12,517	)	$	(475	)	$	(12,992	)	$	(61,143	)	$	(1,091	)	$	(62,234	)

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

9 Months Ended

Sep. 30, 2018

Accounting Policies [Abstract]

Schedule of Accounts Receivable Aging



	September 30, 2018						December 31, 2017
	0 - 180 days		Over 180 days		Total		0 - 180 days		Over 180 days		Total
Government	$	12,555	$	3,028	$	15,583	$	20,602	$	10,082	$	30,684
Commercial	80,508		10,825		91,333		63,767		18,779		82,546
Patient	1,922		4,790		6,712		2,577		7,627		10,204
Gross accounts receivable	$	94,985	$	18,643	113,628		$	86,946	$	36,488	123,434
Allowance for doubtful accounts					—						(37,912		)
Net accounts receivable					$	113,628					$	85,522

REVENUE (Tables)

9 Months Ended

Sep. 30, 2018

Revenue from Contract with Customer [Abstract]

Disaggregation of Revenue by Payor



	Three Months Ended September 30, 2018		Nine Months Ended September 30, 2018
Commercial	$	139,077	$	431,869
Government	39,498		88,437
Patient	2,387		5,029
Total Revenue	$	180,962	$	525,335

LOSS PER SHARE (Tables)

9 Months Ended

Sep. 30, 2018

Earnings Per Share [Abstract]

Schedule of Basic and Diluted Loss Per Share

The following table sets forth the computation of basic and diluted loss per common share (in thousands, except for per share amounts):



	Three Months Ended September 30,						Nine Months Ended September 30,
	2018			2017			2018			2017
Numerator:
Loss from continuing operations, net of income taxes	$	(8,103	)	$	(13,058	)	$	(36,212	)	$	(61,629	)
Income (Loss) from discontinued operations, net of income taxes	(71		)	66			(118		)	(606		)
Net loss	$	(8,174	)	$	(12,992	)	$	(36,330	)	$	(62,235	)
Dividends on preferred stock	(2,861		)	(2,569		)	(8,272		)	(7,435		)
Loss attributable to common stockholders	$	(11,035	)	$	(15,561	)	$	(44,602	)	$	(69,670	)

Denominator - Basic and Diluted:
Weighted average common shares outstanding	127,528			127,488			127,893			122,519

Loss per Common Share:
Loss from continuing operations, basic and diluted	$	(0.09	)	$	(0.12	)	$	(0.35	)	$	(0.56	)
Loss from discontinued operations, basic and diluted	—			—			—			(0.01		)
Loss per common share, basic and diluted	$	(0.09	)	$	(0.12	)	$	(0.35	)	$	(0.57	)

STOCKHOLDERS' DEFICIT (Tables)

9 Months Ended

Sep. 30, 2018

Equity [Abstract]

Carrying value and activity of Preferred Shares

The following table sets forth the activity recorded during the nine months ended September 30, 2018 related to the Series C Preferred Stock (in thousands):



Series C Preferred Stock carrying value at December 31, 2017	$	79,252
Dividends and discount accretion through September 30, 2018¹	7,973
Series C Preferred Stock carrying value September 30, 2018	$	87,225

¹Dividends recorded reflect the increase in the Liquidation Preference associated with unpaid dividends.

The following table sets forth the activity recorded during the nine months ended September 30, 2018 related to the Series A Preferred Stock (in thousands):



Series A Preferred Stock carrying value at December 31, 2017	$	2,827
Dividends and discount accretion through September 30, 2018¹	299
Series A Preferred Stock carrying value September 30, 2018	$	3,126

¹Dividends recorded reflect the increase in the Liquidation Preference associated with unpaid dividends.

RESTRUCTURING, ACQUISITION, INTERGRATION, AND OTHER EXPENSES (Tables)

9 Months Ended

Sep. 30, 2018

Restructuring and Related Activities [Abstract]

Schedule of Restructuring, Acquisition, Integration, and Other Expenses, Net



	Three Months Ended September 30,				Nine Months Ended September 30,
	2018		2017		2018		2017
Restructuring expense	$	833	$	3,791	$	4,666	$	10,881
Acquisition and integration expense	52		246		123		526
Total restructuring, acquisition, integration, and other expenses	$	885	$	4,037	$	4,789	$	11,407

DEBT (Tables)

9 Months Ended

Sep. 30, 2018

Debt Disclosure [Abstract]

Summary of Long-term Debt

As of September 30, 2018 and December 31, 2017, the Company’s debt consisted of the following (in thousands):



	September 30, 2018			December 31, 2017
First Lien Note Facility, net of unamortized discount	198,801			198,324
Second Lien Note Facility, net of unamortized discount	103,571			85,694
2021 Notes, net of unamortized discount	197,927			197,363
Capital leases	1,239			2,863
Less: Deferred financing costs	(2,692		)	(3,656		)
Total Debt	498,846			480,588
Less: Current portion of long-term debt	(2,076		)	(1,722		)
Long-term debt, net of current portion	$	496,770		$	478,866

Schedule of Carrying and Estimated Fair Values of Financial Instruments

The following details our financial instruments where the carrying value and the fair value differ (in thousands):



Financial Instrument	Carrying Value as of September 30, 2018		Markets for Identical Item (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)
First Lien Note Facility	$	198,801	$	—	$	—	$	202,512
Second Lien Note Facility	103,571		—		—		117,219
2017 Warrants	21,724		—		21,724		—
2021 Notes	197,927		—		189,500		—
Total	$	522,023	$	—	$	211,224	$	319,731

INCOME TAXES (Tables)

9 Months Ended

Sep. 30, 2018

Income Tax Disclosure [Abstract]

Schedule of Federal and State Income Tax Provision (Benefit)



	Three Months Ended September 30,					Nine Months Ended September 30,
	2018		2017			2018		2017
Current
Federal	$	—	$	(925	)	$	—	$	(925	)
State	50		378			84		528
Total current	50		(547		)	84		(397		)
Deferred
Federal	—		515			—		1,523
State	52		92			107		271
Total deferred	52		607			107		1,794
Total income tax expense	$	102	$	60		$	191	$	1,397

Reconciliation of the Income Tax Rate



	Three Months Ended September 30,						Nine Months Ended September 30,
	2018			2017			2018			2017
Tax benefit at statutory rate	$	(1,680	)	$	(4,307	)	$	(7,564	)	$	(20,543	)
State tax expense, net of federal taxes	102			378			191			528
Alternative Minimum Tax receivable	—			(925		)	—			(925		)
Valuation allowance changes affecting income tax provision	1,261			4,876			7,163			22,194
Permanent items	419			38			401			143
Income tax expense	$	102		$	60		$	191		$	1,397

BASIS OF PRESENTATION (Details) $ in Thousands	3 Months Ended		9 Months Ended
BASIS OF PRESENTATION (Details) $ in Thousands	Sep. 30, 2018 USD ($) state location	Sep. 30, 2017 USD ($)	Sep. 30, 2018 USD ($) segment state location	Sep. 30, 2017 USD ($)
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Number of service locations \| location	70		70
Number of states in which the entity does business \| state	27		27
Number of operating segments \| segment			1
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Net revenue	$ 180,962	$ 198,692	$ 525,335	$ 634,608
Gross profit	65,911	66,563	180,916	199,048
Loss from continuing operations, net of income taxes	(8,103)	(13,058)	(36,212)	(61,629)
Income (loss) from discontinued operations, net of income taxes	(71)	66	(118)	(606)
Net loss	$ (8,174)	(12,992)	$ (36,330)	(62,235)
Accounting For Suspense and Clearing Accounts
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Net revenue		198,692		634,608
Gross profit		66,563		199,048
Total Operating Expenses		66,201		220,631
Interest expense		13,360		38,649
Loss from continuing operations, net of income taxes		(13,058)		(61,628)
Income (loss) from discontinued operations, net of income taxes		66		(606)
Net loss		(12,992)		(62,234)
Previously Reported \| Accounting For Suspense and Clearing Accounts
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Net revenue		198,692		634,608
Gross profit		67,176		201,070
Total Operating Expenses		66,345		221,128
Interest expense		13,175		38,635
Loss from continuing operations, net of income taxes		(12,404)		(60,090)
Income (loss) from discontinued operations, net of income taxes		(113)		(1,053)
Net loss		(12,517)		(61,143)
Corrections \| Accounting For Suspense and Clearing Accounts
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Net revenue		0		0
Gross profit		(613)		(2,022)
Total Operating Expenses		(144)		(497)
Interest expense		185		14
Loss from continuing operations, net of income taxes		(654)		(1,538)
Income (loss) from discontinued operations, net of income taxes		179		447
Net loss		$ (475)		$ (1,091)

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Additional Information (Details) - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Accounting Policies [Abstract]
Restricted cash	$ 4,320	$ 4,950

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Accounts Receivable Aging (Details) - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Accounts, Notes, Loans and Financing Receivable [Line Items]
Gross accounts receivable	$ 113,628	$ 123,434
Allowance for doubtful accounts	0	(37,912)
Net accounts receivable	113,628	85,522
Government
Accounts, Notes, Loans and Financing Receivable [Line Items]
Gross accounts receivable	15,583	30,684
Commercial
Accounts, Notes, Loans and Financing Receivable [Line Items]
Gross accounts receivable	91,333	82,546
Patient
Accounts, Notes, Loans and Financing Receivable [Line Items]
Gross accounts receivable	6,712	10,204
Receivables 0 to 180 Days Past Due
Accounts, Notes, Loans and Financing Receivable [Line Items]
Gross accounts receivable	94,985	86,946
Receivables 0 to 180 Days Past Due \| Government
Accounts, Notes, Loans and Financing Receivable [Line Items]
Gross accounts receivable	12,555	20,602
Receivables 0 to 180 Days Past Due \| Commercial
Accounts, Notes, Loans and Financing Receivable [Line Items]
Gross accounts receivable	80,508	63,767
Receivables 0 to 180 Days Past Due \| Patient
Accounts, Notes, Loans and Financing Receivable [Line Items]
Gross accounts receivable	1,922	2,577
Receivables Over 180 Days Past Due
Accounts, Notes, Loans and Financing Receivable [Line Items]
Gross accounts receivable	18,643	36,488
Receivables Over 180 Days Past Due \| Government
Accounts, Notes, Loans and Financing Receivable [Line Items]
Gross accounts receivable	3,028	10,082
Receivables Over 180 Days Past Due \| Commercial
Accounts, Notes, Loans and Financing Receivable [Line Items]
Gross accounts receivable	10,825	18,779
Receivables Over 180 Days Past Due \| Patient
Accounts, Notes, Loans and Financing Receivable [Line Items]
Gross accounts receivable	$ 4,790	$ 7,627

REVENUE (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
REVENUE (Details) - USD ($) $ in Thousands	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2017
Disaggregation of Revenue [Line Items]
Total Revenue	$ 180,962	$ 198,692	$ 525,335	$ 634,608
Gross profit	65,911	66,563	180,916	199,048
Bad debt expense	0	$ 6,488	0	$ 19,648
Allowance for doubtful accounts	0		0		$ 37,912
Commercial
Disaggregation of Revenue [Line Items]
Total Revenue	139,077		431,869
Government
Disaggregation of Revenue [Line Items]
Total Revenue	39,498		88,437
Patient
Disaggregation of Revenue [Line Items]
Total Revenue	2,387		5,029
Calculated under Revenue Guidance in Effect before Topic 606
Disaggregation of Revenue [Line Items]
Total Revenue	186,700		541,900
Gross profit	71,600		197,500
Bad debt expense	5,700		16,500
Allowance for doubtful accounts	$ 42,900		$ 42,900
Revenue from Rights Concentration Risk \| Sales Revenue, Net
Disaggregation of Revenue [Line Items]
Percentage of concentration risk			1.00%

LOSS PER SHARE (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2017
Earnings Per Share [Abstract]
Common stock, par value (in dollars per share)	$ 0.0001		$ 0.0001		$ 0.0001
Numerator:
Loss from continuing operations, net of income taxes	$ (8,103)	$ (13,058)	$ (36,212)	$ (61,629)
Income (loss) from discontinued operations, net of income taxes	(71)	66	(118)	(606)
Net loss	(8,174)	(12,992)	(36,330)	(62,235)
Dividends on preferred stock	(2,861)	(2,569)	(8,272)	(7,435)
Loss attributable to common stockholders	$ (11,035)	$ (15,561)	$ (44,602)	$ (69,670)
Denominator - Basic and Diluted:
Weighted average number of common shares outstanding, basic and diluted (in shares)	127,528	127,488	127,893	122,519
Loss per Common Share:
Loss from continuing operations, basic and diluted (in dollars per share)	$ (0.09)	$ (0.12)	$ (0.35)	$ (0.56)
Loss from discontinued operations, basic and diluted (in dollars per share)	0.00	0.00	0.00	(0.01)
Loss per common share, basic and diluted (in dollars per share)	(0.09)	$ (0.12)	(0.35)	$ (0.57)
Series A Preferred Stock
Class of Stock [Line Items]
Convertible preferred stock series, par value (in dollars per share)	0.0001		0.0001		0.0001
Series C Preferred Stock
Class of Stock [Line Items]
Convertible preferred stock series, par value (in dollars per share)	$ 0.0001		$ 0.0001		$ 0.0001

STOCKHOLDERS' DEFICIT - Carrying Value of Preferred Stock Narrative (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2018	Dec. 31, 2017
Series A Preferred Stock
Class of Warrant or Right [Line Items]
Dividend accrual rate	11.50%
Accretion of dividends on preferred stock	$ 200
Discount accretion on preferred stock	100
Convertible preferred stock series, liquidation preference	$ 3,172	$ 2,916
Series C Preferred Stock
Class of Warrant or Right [Line Items]
Dividend accrual rate	11.50%
Accretion of dividends on preferred stock	$ 7,500
Discount accretion on preferred stock	500
Convertible preferred stock series, liquidation preference	$ 92,038	$ 84,555

STOCKHOLDERS' DEFICIT - Activity Related to Series A and C Preferred Stock (Details) $ in Thousands	9 Months Ended
	Sep. 30, 2018 USD ($)
Series A Preferred Stock
Increase (Decrease) in Temporary Equity [Roll Forward]
Beginning Balance	$ 2,827
Dividends and discount accretion through September 30, 2018	299
Ending Balance	3,126
Series C Preferred Stock
Increase (Decrease) in Temporary Equity [Roll Forward]
Beginning Balance	79,252
Dividends and discount accretion through September 30, 2018	7,973
Ending Balance	$ 87,225

STOCKHOLDERS' DEFICIT - 2017 Warrants (Details) - USD ($) $ / shares in Units, $ in Thousands		3 Months Ended		9 Months Ended
	Jun. 29, 2017	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Class of Warrant or Right [Line Items]
Fair value adjustment		$ 1,605	$ 1,103	$ 1,228	$ 1,103
Common Stock \| 2017 Warrants
Class of Warrant or Right [Line Items]
Warrant exercise threshold	4.99%
Warrant holder outstanding common stock ownership limitation	19.99%
Term of warrants	10 years
Exercise price of warrants (in dollars per share)	$ 2.00
Warrants, fair value		$ 21,700		$ 21,700

RESTRUCTURING, ACQUISITION, INTERGRATION, AND OTHER EXPENSES (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Restructuring and Related Activities [Abstract]
Restructuring expense	$ 833	$ 3,791	$ 4,666	$ 10,881
Acquisition and integration expense	52	246	123	526
Total restructuring, acquisition, integration, and other expenses	$ 885	$ 4,037	$ 4,789	$ 11,407

DEBT - Summary of Long-term Debt (Details) - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Debt Instrument [Line Items]
Less: Deferred financing costs	$ (2,692)	$ (3,656)
Total Debt	498,846	480,588
Less: Current portion of long-term debt	(2,076)	(1,722)
Long-term debt, net of current portion	496,770	478,866
First Lien Note Facility, net of unamortized discount
Debt Instrument [Line Items]
Long-term debt	198,801	198,324
Second Lien Note Facility, net of unamortized discount
Debt Instrument [Line Items]
Long-term debt	103,571	85,694
2021 Notes
Debt Instrument [Line Items]
Long-term debt	197,927	197,363
Capital leases
Debt Instrument [Line Items]
Capital leases	$ 1,239	$ 2,863

DEBT - Additional Information (Details) - USD ($)		3 Months Ended	9 Months Ended
DEBT - Additional Information (Details) - USD ($)	Jun. 29, 2017	Sep. 30, 2018	Sep. 30, 2018	Sep. 30, 2017	Jun. 21, 2018	Feb. 11, 2014
Debt Instrument [Line Items]
Net proceeds from issuance of equity, net of issuance costs			$ 0	$ 20,822,000
Paid-in-kind interest capitalized as principal on Second Lien Note Facility			3,800,000	$ 0
Common Stock \| 2017 Warrants
Debt Instrument [Line Items]
Warrant exercise threshold	4.99%
Warrants classified within equity at fair value		$ 21,700,000	$ 21,700,000
Private Placement \| Common Stock
Debt Instrument [Line Items]
Net proceeds from issuance of equity, net of issuance costs	$ 15,900,000
Associated costs with private placement	200,000
First Lien Notes \| Senior Secured Debt
Debt Instrument [Line Items]
Face amount of debt instruments	200,000,000
Amortization installment percentage of principal			0.625%
Early repayment premium base rate			5.00%
Principal prepayment limit			$ 50,000,000
Default penalty interest rate increase			2.00%
First Lien Notes \| Senior Secured Debt \| Base Rate
Debt Instrument [Line Items]
Basis spread on variable rate			6.00%
First Lien Notes \| Senior Secured Debt \| LIBOR
Debt Instrument [Line Items]
Basis spread on variable rate			7.00%
First Lien Notes \| Senior Secured Debt \| Prime Rate
Debt Instrument [Line Items]
Basis spread on variable rate			1.00%
First Lien Notes \| Senior Secured Debt \| Redemption Period One
Debt Instrument [Line Items]
Early repayment premium rate			4.00%
First Lien Notes \| Senior Secured Debt \| Redemption Period Two
Debt Instrument [Line Items]
Early repayment premium rate			2.00%
First Lien Notes \| Senior Secured Debt \| Redemption Period Three
Debt Instrument [Line Items]
Early repayment premium rate			0.00%
Second Lien Notes \| Senior Secured Debt
Debt Instrument [Line Items]
Face amount of debt instruments	$ 100,000,000	113,800,000.0	$ 113,800,000.0
Early repayment premium base rate			5.00%
Default penalty interest rate increase			2.00%
Paid-in-kind interest capitalized as principal on Second Lien Note Facility		$ 3,800,000
Second Lien Notes \| Senior Secured Debt \| Option One
Debt Instrument [Line Items]
Basis spread on variable rate			9.25%
Second Lien Notes \| Senior Secured Debt \| Option Two
Debt Instrument [Line Items]
Basis spread on variable rate			11.25%
Second Lien Notes \| Senior Secured Debt \| Option Three
Debt Instrument [Line Items]
Basis spread on variable rate			10.25%
Second Lien Notes \| Senior Secured Debt \| Option Three, Half Cash
Debt Instrument [Line Items]
Basis spread on variable rate			4.625%
Second Lien Notes \| Senior Secured Debt \| Option Three, Half Capitalized Interest
Debt Instrument [Line Items]
Basis spread on variable rate			5.625%
Second Lien Notes \| Senior Secured Debt \| Redemption Period One
Debt Instrument [Line Items]
Early repayment premium rate			4.00%
Second Lien Notes \| Senior Secured Debt \| Redemption Period Two
Debt Instrument [Line Items]
Early repayment premium rate			2.00%
Second Lien Notes \| Senior Secured Debt \| Redemption Period Three
Debt Instrument [Line Items]
Early repayment premium rate			0.00%
Second Lien Delayed Draw Notes \| Senior Secured Debt
Debt Instrument [Line Items]
Face amount of debt instruments					$ 10,000,000
Senior Unsecured 8.875% Notes
Debt Instrument [Line Items]
Face amount of debt instruments						$ 200,000,000.0
Stated rate on debt		8.875%	8.875%			8.875%
Debt discount						$ 5,000,000
Minimum \| First Lien Notes \| Senior Secured Debt \| Base Rate
Debt Instrument [Line Items]
Basis spread on variable rate			0.50%
Minimum \| First Lien Notes \| Senior Secured Debt \| LIBOR
Debt Instrument [Line Items]
Basis spread on variable rate			1.00%
Minimum \| Second Lien Notes \| Senior Secured Debt \| Option One \| LIBOR
Debt Instrument [Line Items]
Basis spread on variable rate			1.25%

DEBT - Carrying and Estimated Fair Values of Financial Instruments (Details) - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total, carrying value	$ 522,023
First Lien Note Facility, net of unamortized discount
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Long-term debt, carrying value	198,801	$ 198,324
Second Lien Note Facility, net of unamortized discount
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Long-term debt, carrying value	103,571	85,694
2021 Notes
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Long-term debt, carrying value	197,927	$ 197,363
Markets for Identical Item (Level 1)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Warrants, fair value	0
Total, fair value	0
Markets for Identical Item (Level 1) \| First Lien Note Facility, net of unamortized discount
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Long-term debt, fair value	0
Markets for Identical Item (Level 1) \| Second Lien Note Facility, net of unamortized discount
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Long-term debt, fair value	0
Markets for Identical Item (Level 1) \| 2021 Notes
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Long-term debt, fair value	0
Significant Other Observable Inputs (Level 2)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Warrants, fair value	21,724
Total, fair value	211,224
Significant Other Observable Inputs (Level 2) \| First Lien Note Facility, net of unamortized discount
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Long-term debt, fair value	0
Significant Other Observable Inputs (Level 2) \| Second Lien Note Facility, net of unamortized discount
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Long-term debt, fair value	0
Significant Other Observable Inputs (Level 2) \| 2021 Notes
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Long-term debt, fair value	189,500
Significant Unobservable Inputs (Level 3)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Warrants, fair value	0
Total, fair value	319,731
Significant Unobservable Inputs (Level 3) \| First Lien Note Facility, net of unamortized discount
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Long-term debt, fair value	202,512
Significant Unobservable Inputs (Level 3) \| Second Lien Note Facility, net of unamortized discount
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Long-term debt, fair value	117,219
Significant Unobservable Inputs (Level 3) \| 2021 Notes
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Long-term debt, fair value	0
2017 Warrants \| Common Stock
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Warrants, carrying value	21,724
Warrants, fair value	$ 21,700

CONCENTRATION OF RISK (Details)	3 Months Ended	9 Months Ended
CONCENTRATION OF RISK (Details)	Sep. 30, 2017	Sep. 30, 2017
Customer Concentration Risk \| United Healthcare
Concentration Risk [Line Items]
Percentage of concentration risk	18.10%	21.00%

INCOME TAXES - Schedule of Federal and State Income Tax Provision (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Income Tax Disclosure [Abstract]
Federal	$ 0	$ (925)	$ 0	$ (925)
State	50	378	84	528
Total current	50	(547)	84	(397)
Federal	0	515	0	1,523
State	52	92	107	271
Total deferred	52	607	107	1,794
Total income tax expense	$ 102	$ 60	$ 191	$ 1,397

INCOME TAXES - Reconciliation of the Income Tax Rate (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Income Tax Disclosure [Abstract]
Tax benefit at statutory rate	$ (1,680)	$ (4,307)	$ (7,564)	$ (20,543)
State tax expense, net of federal taxes	102	378	191	528
Alternative Minimum Tax receivable	0	(925)	0	(925)
Valuation allowance changes affecting income tax provision	1,261	4,876	7,163	22,194
Permanent items	419	38	401	143
Total income tax expense	$ 102	$ 60	$ 191	$ 1,397

INCOME TAXES - Additional Information (Details) $ in Millions	Sep. 30, 2018 USD ($)
Operating Loss Carryforwards [Line Items]
Deferred Tax Assets, Operating Loss Carryforwards, Not Subject to Expiration	$ 37.1
Federal
Operating Loss Carryforwards [Line Items]
Net operating loss carryforwards	427.0
Net operating loss carryforwards subject to annual limitation	10.8
State
Operating Loss Carryforwards [Line Items]
Net operating loss carryforwards	$ 467.1

STOCK-BASED COMPENSATION (Details) - USD ($) $ in Millions		3 Months Ended		9 Months Ended
STOCK-BASED COMPENSATION (Details) - USD ($) $ in Millions	May 03, 2018	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Stock Options
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Share-based compensation expense (less than for ESPP)		$ 0.3	$ 0.1	$ 0.9	$ 0.8
Restricted Stock
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Share-based compensation expense (less than for ESPP)		0.8	0.4	1.8	0.6
Market Based Cash Awards
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Share-based compensation expense (less than for ESPP)		$ 0.1		$ 0.2	0.1
Employee Stock Purchase Plan
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Number of shares available for grant (in shares)		1,422,842		1,422,842
Share-based compensation expense (less than for ESPP)		$ 0.1	$ 0.1	$ 0.1	$ 0.1
Purchase price of common stock, percent	85.00%
Shares purchased on the open market for award (in shares)				827,158
The 2018 Plan
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Number of shares authorized (in shares)	16,406,939
Number of shares available for grant (in shares)	3,000,000	13,339,067		13,339,067