BUSINESS SEGMENTS (Tables)

12 Months Ended

Dec. 31, 2022

Schedule of Segment Reporting Information

The following tables set forth financial information for the segments:


	Year Ended December 31, 2022
	Skilled Services		Standard Bearer		All Other(1)		Intercompany Elimination		Total
Service revenue(2)	$	2,906,215	$	—	$	115,214	$	(12,718)	$	3,008,711
Rental revenue(3)	—		72,937		7,396		(63,576)		16,757
TOTAL REVENUE	$	2,906,215	$	72,937	$	122,610	$	(76,294)	$	3,025,468
Segment income (loss)	408,732		27,871		(150,781)		—		285,822
Gain on sale of real estate assets and insurance recoveries, net									3,267
Income before provision for income taxes									$	289,089
Depreciation and amortization	33,224		21,613		7,518		—		62,355
Interest expense(4)	$	—	$	15,707	$	1,870	$	(8,646)	$	8,931

(1) All other primarily includes all ancillary operations, stand-alone senior living operations and the Service Center.

(2) Intercompany service revenue represents service revenue generated by ancillary operations provided to the Company's affiliated wholly-owned healthcare facilities and management service revenue generated by the Service Center with Standard Bearer. Intercompany service revenue is eliminated in consolidation along with corresponding intercompany cost of service.

(3) Intercompany rental revenue represents rental income generated by both Standard Bearer and other real estate properties with the Company's affiliated wholly-owned healthcare facilities. Intercompany rental revenue is eliminated in consolidation along with corresponding intercompany rent expense.

(4) Included in interest expense in Standard Bearer is interest expense incurred from intercompany debt arrangements between Standard Bearer and The Ensign Group, Inc. The intercompany interest expense is eliminated in the "Intercompany Elimination" column.


	Year Ended December 31, 2021
	Skilled Services		Standard Bearer		All Other(1)		Intercompany Elimination		Total
Service revenue(2)	$	2,523,234	$	—	$	95,276	$	(7,034)	$	2,611,476
Rental revenue(3)	—		58,127		7,409		(49,551)		15,985
TOTAL REVENUE	$	2,523,234	$	58,127	$	102,685	$	(56,585)	$	2,627,461
Segment income (loss)	373,603		31,876		(147,915)		—		257,564
Gain on real estate insurance recoveries									440
Income before provision for income taxes									$	258,004
Depreciation and amortization	30,681		17,558		7,746		—		55,985
Interest expense	$	—	$	6,842	$	7	$	—	$	6,849

(1) All other primarily includes all ancillary operations, stand-alone senior living operations and the Service Center.

(2) Intercompany service revenue represents service revenue generated by ancillary operations provided to the Company's affiliated wholly-owned healthcare facilities. Intercompany service revenue is eliminated in consolidation along with corresponding intercompany cost of service.



	Year Ended December 31, 2020
	Skilled Services		Standard Bearer		All Other(1)		Intercompany Elimination		Total
Service revenue(2)	$	2,288,182	$	—	$	105,548	$	(6,291)	$	2,387,439
Rental revenue(3)	—		54,104		7,171		(46,118)		15,157
TOTAL REVENUE	$	2,288,182	$	54,104	$	112,719	$	(52,409)	$	2,402,596
Segment income (loss)	327,812		27,299		(134,752)		—		220,359
Loss on sale of real estate and impairment charges									(2,753)
Income before provision for income taxes									$	217,606
Depreciation and amortization	28,585		16,134		9,852		—		54,571
Interest expense	$	—	$	9,350	$	12	$	—	$	9,362

(1) All other primarily includes all ancillary operations, stand-alone senior living operations and the Service Center.

Reconciliation of Revenue from Segments

Service revenue by major payor source were as follows:


	Year Ended December 31, 2022
	Skilled Services		Other Service Revenue		Total Service Revenue		Revenue %
Medicaid(1)	$	1,158,309	$	24,847	$	1,183,156	39.3	%
Medicare	832,160		—		832,160		27.7
Medicaid-skilled	200,878		—		200,878		6.7
Subtotal	2,191,347		24,847		2,216,194		73.7
Managed care	525,710		—		525,710		17.5
Private and other(2)	189,158		77,649		266,807		8.8
TOTAL SERVICE REVENUE	$	2,906,215	$	102,496	$	3,008,711	100.0	%

(1) Medicaid payor includes revenue generated from senior living operations and revenue related to FMAP and other COVID-19 related state funding.

(2) Private and other payors also includes revenue from senior living operations and all payors generated in other ancillary services.


	Year Ended December 31, 2021
	Skilled Services		Other Service Revenue		Total Service Revenue		Revenue %
Medicaid(1)	$	1,007,061	$	15,399	$	1,022,460	39.2	%
Medicare	727,103		—		727,103		27.8
Medicaid-skilled	172,770		—		172,770		6.6
Subtotal	1,906,934		15,399		1,922,333		73.6
Managed care	456,728		—		456,728		17.5
Private and other(2)	159,572		72,843		232,415		8.9
TOTAL SERVICE REVENUE	$	2,523,234	$	88,242	$	2,611,476	100.0	%

(1) Medicaid payor includes revenue generated from senior living operations and revenue related to FMAP and other COVID-19 related state funding.

(2) Private and other payors also includes revenue from senior living operations and all payors generated in other ancillary services.



	Year Ended December 31, 2020
	Skilled Services		Other Service Revenue		Total Service Revenue		Revenue %
Medicaid(1)	$	886,991	$	13,258	$	900,249	37.7	%
Medicare	727,374		—		727,374		30.5
Medicaid-skilled	149,846		—		149,846		6.3
Subtotal	1,764,211		13,258		1,777,469		74.5
Managed care	367,095		—		367,095		15.4
Private and other(2)	156,876		85,999		242,875		10.1
TOTAL SERVICE REVENUE	$	2,288,182	$	99,257	$	2,387,439	100.0	%

(1) Medicaid payor includes revenue generated from senior living operations and revenue related to FMAP and other COVID-19 related state funding.

(2) Private and other payors also includes revenue from senior living operations and all payors generated in other ancillary services.