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December 31, 2019

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Document and Entity Information - shares	3 Months Ended
Document and Entity Information - shares	Mar. 31, 2020	Apr. 24, 2020
Document and Entity Information [Abstract]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Mar. 31, 2020
Document Fiscal Year Focus	2020
Document Fiscal Period Focus	Q1
Current Fiscal Year End Date	--12-31
Entity File Number	001-15925
Entity Registrant Name	COMMUNITY HEALTH SYSTEMS INC
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	13-3893191
Entity Address, Address Line One	4000 Meridian Boulevard
Entity Address, City or Town	Franklin
Entity Address, State or Province	TN
Entity Address, Postal Zip Code	37067
City Area Code	615
Local Phone Number	465-7000
Title of 12(b) Security	Common Stock, $.01 par value
Trading Symbol	CYH
Security Exchange Name	NYSE
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		119,665,237
Entity Central Index Key	0001108109
Amendment Flag	false

Condensed Consolidated Statements of Income (Loss) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Condensed Consolidated Statements of Income (Loss) [Abstract]
Net operating revenues	$ 3,025	$ 3,376
Operating costs and expenses:
Salaries and benefits	1,408	1,542
Supplies	498	558
Other operating expenses	737	811
Government and other legal settlements and related costs	2	5
Lease cost and rent	81	80
Depreciation and amortization	144	153
Impairment and loss on sale of businesses, net	45	38
Total operating costs and expenses	2,915	3,187
Income from operations	110	189
Interest expense, net	262	257
Loss from early extinguishment of debt	4	31
Equity in earnings of unconsolidated affiliates	(7)	(5)
Loss before income taxes	(149)	(94)
(Benefit from) provision for income taxes	(183)	7
Net income (loss)	34	(101)
Less: Net income attributable to noncontrolling interests	16	17
Net income (loss) attributable to Community Health Systems, Inc. stockholders	$ 18	$ (118)
Earnings (loss) per share attributable to Community Health Systems, Inc. common stockholders:
Basic	$ 0.15	$ (1.04)
Diluted	$ 0.15	$ (1.04)
Weighted-average number of shares outstanding:
Basic	114,301,519	113,257,608
Diluted	114,379,331	113,257,608

Condensed Consolidated Statements of Comprehensive Income (Loss) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Condensed Consolidated Statements of Comprehensive Income (Loss) [Abstract]
Net income (loss)	$ 34	$ (101)
Other comprehensive income (loss), net of income taxes:
Net change in fair value of interest rate swaps, net of tax		(2)
Net change in fair value of available-for-sale debt securities, net of tax	2	2
Other comprehensive income	2
Comprehensive income (loss)	36	(101)
Less: Comprehensive income attributable to noncontrolling interests	16	17
Comprehensive income (loss) attributable to Community Health Systems, Inc. stockholders	$ 20	$ (118)

- Definition

Amount after tax of increase (decrease) in equity from transactions and other events and circumstances from net income and other comprehensive income, attributable to parent entity. Excludes changes in equity resulting from investments by owners and distributions to owners.

+ References + Details

- Definition

Amount after tax of increase (decrease) in equity from transactions and other events and circumstances from net income (loss) and other comprehensive income (loss), attributable to noncontrolling interests. Excludes changes in equity resulting from investments by owners and distributions to owners.

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Amount after tax of increase (decrease) in equity from transactions and other events and circumstances from net income and other comprehensive income. Excludes changes in equity resulting from investments by owners and distributions to owners.

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- Definition

Amount after tax and reclassification adjustments, of appreciation (loss) in value of unsold available-for-sale securities. Excludes amounts related to other than temporary impairment (OTTI) loss.

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- Definition

Amount after tax and reclassification adjustments of other comprehensive income (loss).

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- Definition

The consolidated profit or loss for the period, net of income taxes, including the portion attributable to the noncontrolling interest.

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+ Details

Condensed Consolidated Balance Sheets - USD ($) $ in Millions	Mar. 31, 2020	Dec. 31, 2019
Current assets:
Cash and cash equivalents	$ 246	$ 216
Patient accounts receivable	2,100	2,258
Supplies	354	354
Prepaid income taxes	47	48
Prepaid expenses and taxes	188	193
Other current assets	425	358
Total current assets	3,360	3,427
Property and equipment	9,618	9,653
Less accumulated depreciation and amortization	(4,096)	(4,045)
Property and equipment, net	5,522	5,608
Goodwill	4,322	4,328
Deferred income taxes	50	38
Other assets, net	2,191	2,208
Total assets	15,445	15,609
Current liabilities:
Current maturities of long-term debt	30	20
Current operating lease liabilities	132	136
Accounts payable	727	811
Accrued liabilities:
Employee compensation	593	594
Accrued interest	180	189
Other	503	532
Total current liabilities	2,165	2,282
Long-term debt	13,525	13,385
Deferred income taxes	29	200
Long-term operating lease liabilities	514	487
Other long-term liabilities	846	894
Total liabilities	17,079	17,248
Redeemable noncontrolling interests in equity of consolidated subsidiaries	502	502
Community Health Systems, Inc. stockholders' deficit:
Preferred stock, $.01 par value per share, 100,000,000 shares authorized; none issued
Common stock, $.01 par value per share, 300,000,000 shares authorized; 119,678,238 shares issued and outstanding at March 31, 2020, and 117,822,631 shares issued and outstanding at December 31, 2019	1	1
Additional paid-in capital	2,001	2,008
Accumulated other comprehensive loss	(7)	(9)
Accumulated deficit	(4,200)	(4,218)
Total Community Health Systems, Inc. stockholders' deficit	(2,205)	(2,218)
Noncontrolling interests in equity of consolidated subsidiaries	69	77
Total stockholders' deficit	(2,136)	(2,141)
Total liabilities and stockholders' deficit	$ 15,445	$ 15,609

Condensed Consolidated Balance Sheets (Parenthetical) - $ / shares	Mar. 31, 2020	Dec. 31, 2019
Condensed Consolidated Balance Sheets [Abstract]
Preferred stock, par value per share	$ 0.01	$ 0.01
Preferred stock, shares authorized	100,000,000	100,000,000
Preferred stock, shares issued	0	0
Common stock, par value per share	$ 0.01	$ 0.01
Common stock, shares authorized	300,000,000	300,000,000
Common stock, shares issued	119,678,238	117,822,631
Common stock, shares outstanding	119,678,238	117,822,631

Condensed Consolidated Statements of Cash Flows - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Cash flows from operating activities:
Net income (loss)	$ 34	$ (101)
Adjustments to reconcile net income (loss) to net cash provided by operating activities:
Depreciation and amortization	144	153
Deferred income taxes	(184)	6
Government and other legal settlements and related costs	2	5
Stock-based compensation expense	2	3
Impairment and loss on sale of businesses, net	45	38
Loss from early extinguishment of debt	4	31
Other non-cash expenses, net	49	36
Changes in operating assets and liabilities, net of effects of acquisitions and divestitures:
Patient accounts receivable	158	(10)
Supplies, prepaid expenses and other current assets	(53)	14
Accounts payable, accrued liabilities and income taxes	(78)	17
Other	(66)	(59)
Net cash provided by operating activities	57	133
Cash flows from investing activities:
Acquisitions of facilities and other related businesses		(4)
Purchases of property and equipment	(99)	(121)
Proceeds from disposition of hospitals and other ancillary operations	2	161
Purchases of available-for-sale debt securities and equity securities	(17)	(15)
Proceeds from sales of available-for-sale debt securities and equity securities	21	32
Increase in other investments	(16)	(34)
Net cash (used in) provided by investing activities	(109)	19
Cash flows from financing activities:
Repurchase of restricted stock shares for payroll tax withholding requirements	(1)	(1)
Deferred financing costs and other debt-related costs	(32)	(25)
Proceeds from noncontrolling investors in joint ventures		1
Redemption of noncontrolling investments in joint ventures	(2)	(1)
Distributions to noncontrolling investors in joint ventures	(30)	(27)
Proceeds from sale-lease back	2
Other borrowings	14	12
Issuance of long-term debt	1,462	1,840
Proceeds from ABL facility	540	25
Repayments of long-term indebtedness	(1,871)	(1,895)
Net cash provided by (used in) financing activities	82	(71)
Net change in cash and cash equivalents	30	81
Cash and cash equivalents at beginning of period	216	196
Cash and cash equivalents at end of period	246	277
Supplemental disclosure of cash flow information:
Interest payments	(264)	(189)
Income tax refunds (payments), net	$ 2

Basis of Presentation and Significant Accounting Policies

3 Months Ended

Mar. 31, 2020

Basis of Presentation and Significant Accounting Policies [Abstract]

Basis of Presentation and Significant Accounting Policies Disclosure

1. BASIS OF PRES ENTATION AND SIGNIFICANT ACCOUNTING POLICIES

The unaudited condensed consolidated financial statements of Community Health Systems, Inc. (the “Parent” or “Parent Company”) and its subsidiaries (the “Company”) as of March 31, 2020 and December 31, 2019 and for the three-month periods ended March 31, 2020 and 2019, have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”). In the opinion of management, such information contains all adjustments, consisting only of normal recurring adjustments, necessary for a fair presentation of the results for such periods. All intercompany transactions and balances have been eliminated. The results of operations for the three months ended March 31, 2020, are not necessarily indicative of the results to be expected for the full fiscal year ending December 31, 2020. The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the amounts reported in the condensed consolidated financial statements. Actual results could differ from these estimates under different assumptions or conditions. Where applicable, the impact, if any, resulting from the emergence of a novel coronavirus (“COVID-19”) during the three months ended March 31, 2020, has been considered.

Certain information and disclosures normally included in the notes to the consolidated financial statements have been condensed or omitted as permitted by the rules and regulations of the Securities and Exchange Commission (the “SEC”). The Company believes the disclosures are adequate to make the information presented not misleading. The accompanying unaudited condensed consolidated financial statements should be read in conjunction with the consolidated financial statements and notes thereto for the year ended December 31, 2019, contained in the Company’s Annual Report on Form 10-K filed with the SEC on February 20, 2020 (“2019 Form 10-K”). Certain prior period amounts have been reclassified to conform to the current period presentation within the condensed consolidated statements of cash flows.

During the first quarter of 2020, the Company early adopted the SEC’s Financial Disclosures About Guarantors and Issuers of Guaranteed Securities and Affiliates Whose Securities Collateralize a Registrant’s Securities rules, which simplify the disclosure requirements related to the Company’s registered debt securities under Rule 3-10 of Regulation S-X (see Note 15).

Noncontrolling interests in less-than-wholly-owned consolidated subsidiaries of the Parent are presented as a component of total equity on the condensed consolidated balance sheets to distinguish between the interests of the Parent Company and the interests of the noncontrolling owners. Noncontrolling interests that are redeemable or may become redeemable at a fixed or determinable price at the option of the holder or upon the occurrence of an event outside of the control of the Company are presented in mezzanine equity on the condensed consolidated balance sheets.

Substantially all of the Company’s operating costs and expenses are “cost of revenue” items. Operating costs that could be classified as general and administrative by the Company include the Company’s corporate office costs at its Franklin, Tennessee office, which were $37 million and $43 million for the three months ended March 31, 2020 and 2019, respectively. Included in these corporate office costs is stock-based compensation of $2 million and $3 million for the three months ended March 31, 2020 and 2019, respectively.

Throughout these notes to the condensed consolidated financial statements, Community Health Systems, Inc., and its consolidated subsidiaries are referred to on a collective basis as the “Company.” This drafting style is not meant to indicate that the publicly traded Parent or any particular subsidiary of the Parent owns or operates any asset, business, or property. The hospitals, operations and businesses described in this filing are owned and operated by distinct and indirect subsidiaries of Community Health Systems, Inc.

Revenue Recognition.

Net Operating Revenues

Net operating revenues are recorded at the transaction price estimated by the Company to reflect the total consideration due from patients and third-party payors in exchange for providing goods and services in patient care. These services are considered to be a single performance obligation and have a duration of less than one year. Revenues are recorded as these goods and services are provided. The transaction price, which involves significant estimates, is determined based on the Company’s standard charges for the goods and services provided, with a reduction recorded for price concessions related to third party contractual arrangements as well as patient discounts and other patient price concessions. During both of the three month periods ended March 31, 2020 and March 31, 2019, the impact of changes to the inputs used to determine the transaction price was considered immaterial.

Currently, several states utilize supplemental reimbursement programs for the purpose of providing reimbursement to providers that is not specifically tied to an individual’s care, some of which offsets a portion of the cost of providing care to Medicaid and indigent patients. These programs are designed with input from the Centers for Medicare & Medicaid Services (“CMS”) and are funded with a combination of state and federal resources, including, in certain instances, fees or taxes levied on the providers. Under these supplemental programs, the Company recognizes revenue and related expenses in the period in which amounts are estimable and collection is reasonably assured. Reimbursement under these programs is reflected in net operating revenues and fees, taxes or other program-related costs are reflected in other operating expenses.

The Company’s net operating revenues during the three months ended March 31, 2020 and 2019 have been presented in the following table based on an allocation of the estimated transaction price with the patient between the primary patient classification of insurance coverage (in millions):



	Three Months Ended
	March 31,
	2020		2019
Medicare	$	756	$	889
Medicaid		407		428
Managed Care and other third-party payors		1,832		2,025
Self-pay		30		34
Total	$	3,025	$	3,376

Patient Accounts Receivable

Patient accounts receivable are recorded at net realizable value based on certain assumptions determined by each payor. For third-party payors including Medicare, Medicaid, and Managed Care, the net realizable value is based on the estimated contractual reimbursement percentage, which is based on current contract prices or historical paid claims data by payor. For self-pay accounts receivable, which includes patients who are uninsured and the patient responsibility portion for patients with insurance, the net realizable value is determined using estimates of historical collection experience without regard to aging category. These estimates are adjusted for estimated conversions of patient responsibility portions, expected recoveries and any anticipated changes in trends.

Patient accounts receivable can be impacted by the effectiveness of the Company’s collection efforts. Additionally, significant changes in payor mix, business office operations, economic conditions or trends in federal and state governmental healthcare coverage could affect the net realizable value of accounts receivable. The Company also continually reviews the net realizable value of accounts receivable by monitoring historical cash collections as a percentage of trailing net operating revenues, as well as by analyzing current period net revenue and admissions by payor classification, aged accounts receivable by payor, days revenue outstanding, the composition of self-pay receivables between pure self-pay patients and the patient responsibility portion of third-party insured receivables and the impact of recent acquisitions and dispositions.

Final settlements for some payors and programs are subject to adjustment based on administrative review and audit by third parties. As a result of these final settlements, the Company has recorded amounts due to third-party payors of $87 million and $83 million as of March 31, 2020 and December 31, 2019, respectively, and these amounts are included in accrued liabilities-other in the accompanying condensed consolidated balance sheets. Amounts due from third-party payors were $131 million and $137 million as of March 31, 2020 and December 31, 2019, respectively, and are included in other current assets in the accompanying condensed consolidated balance sheets. Substantially all Medicare and Medicaid cost reports are final settled through 2016.

Charity Care

In the ordinary course of business, the Company renders services to patients who are financially unable to pay for hospital care. The Company’s policy is to not pursue collections for such amounts; therefore, the related charges for those patients who are financially unable to pay and that otherwise do not qualify for reimbursement from a governmental program are not reported in net operating revenues, and are thus classified as charity care. The Company determines amounts that qualify for charity care primarily based on the patient’s household income relative to the federal poverty level guidelines, as established by the federal government.

These charity care services are estimated to be $166 million and $141 million for the three months ended March 31, 2020 and 2019, respectively, representing the value (at the Company’s standard charges) of these charity care services that are excluded from net operating revenues. The estimated cost incurred by the Company to provide these charity care services to patients who are unable to pay was approximately $ 19 million and $ 15 million during the three months ended March 31, 2020 and 2019, respectively. The estimated cost of these charity care services was determined using a ratio of cost to gross charges and applying that ratio to the gross charges associated with providing care to charity patients for the period.

Accounting for the Impairment or Disposal of Long-Lived Assets. During the three months ended March 31, 2020, the Company recorded a total combined net impairment charge and gain on disposal of approximately $45 million. An impairment charge of approximately $64 million was recorded primarily to ad just the carrying value of long-lived assets at several hospitals where the Company is in discussions with potential buyers for divestiture at a sales price that indicates a fair value below carrying value. Included in the carrying value of the hospital disposal groups at March 31, 2020 is a net allocation of approximately $6 million of goodwill allocated from the hospital op erations reporting unit based on a calculation of the disposal groups’ relative fair value compared to the total reporting unit. The impairment charge was partially offset by a gain of approximately $19 million related to three hospitals sold on January 1, 2020. The Company will continue to evaluate the potential for further impairment of the long-lived assets of underperforming hospitals as well as evaluate offers for potential sales. Based on such analysis, additional impairment charges may be recorded in the future.

During the three months ended March 31, 2019, the Company recorded a total combined impairment charge and loss on disposal of approximately $38 million to reduce the carrying value of closed hospitals and certain hospitals that have been deemed held for sale based on the difference between the carrying value of the hospital disposal groups compared to the estimated fair value less costs to sell.

New Accounting Pronouncements . In March 2020, the FASB issued Accounting Standards Update (“ASU”) 2020- 04, “Reference Rate Reform: Facilitation of the Effects of Reference Rate Reform on Financial Reporting.” This ASU provides optional expedients and exceptions for applying GAAP to contract modifications and hedging relationships, subject to meeting certain criteria that reference LIBOR or another rate that is expected to be discontinued. The amendments in the ASU are effective for all entities as of March 12, 2020 through December 31, 2022. The adoption of this guidance did not have a material impact on the Company’s condensed consolidated financial position or results of operations.

The Company has evaluated all other recently issued, but not yet effective, ASUs and does not expect the eventual adoption of these ASUs to have a material impact on its condensed consolidated financial position or results of operations.

Accounting for Stock-Based Compensation

3 Months Ended

Mar. 31, 2020

Accounting for Stock-Based Compensation [Abstract]

Accounting for Stock-Based Compensation Disclosure

2. ACCOUNTING FOR STOCK-BASED COMPENSATION

Stock-based compensation awards have been granted under the Community Health Systems, Inc. Amended and Restated 2000 Stock Option and Award Plan, amended and restated as of March 20, 2013 (the “2000 Plan”), and the Community Health Systems, Inc. Amended and Restated 2009 Stock Option and Award Plan, which was amended and restated as of March 14, 2018 and approved by the Company’s stockholders at the annual meeting of stockholders held on May 15, 2018 (the “2009 Plan”). In addition, at the annual meeting of stockholders to be held on May 12, 2020 (the “2020 Annual Meeting”), the Company’s stockholders will be voting on whether or not to approve the further amendment and restatement of the 2009 Plan (the “Amended 2009 Plan”) which was approved by the Board of Directors on March 20, 2020.

The 2000 Plan allowed for the grant of incentive stock options intended to qualify under Section 422 of the Internal Revenue Code (the “IRC”), as well as stock options which did not so qualify, stock appreciation rights, restricted stock, restricted stock units, performance-based shares or units and other share awards. Prior to being amended in 2009, the 2000 Plan also allowed for the grant of phantom stock. Persons eligible to receive grants under the 2000 Plan included the Company’s directors, officers, employees and consultants. All options granted under the 2000 Plan were “nonqualified” stock options for tax purposes. Generally, vesting of these granted options occurred in one-third increments on each of the first three anniversaries of the award date . Options granted since 2008 had a 10 -year contractual term. Pursuant to the amendment and restatement of the 2000 Plan dated March 20, 2013, no further grants will be awarded under the 2000 Plan.

The 2009 Plan provides for the grant of incentive stock options intended to qualify under Section 422 of the IRC and for the grant of stock options which do not so qualify, stock appreciation rights, restricted stock, restricted stock units, performance-based shares or units and other share awards. Persons eligible to receive grants under the 2009 Plan include the Company’s directors, officers, employees and consultants. To date, all options granted under the 2009 Plan have been “nonqualified” stock options for tax purposes. Generally, vesting of these granted options occurs in one-third increments on each of the first three anniversaries of the award date . Options granted in 2011 or later have a 10 -year contractual term. As of March 31, 2020, 1,318,802 shares of unissued common stock were reserved for future grants under the 2009 Plan. In addition, if the Amended 2009 Plan is approved by the Company’s stockholders at the 2020 Annual Meeting, 9,000,000 additional shares of unissued common stock will be reserved for future grants under the Amended 2009 Plan.

The exercise price of all options granted under the 2000 Plan and the 2009 Plan is equal to the fair value of the Company’s common stock on the option grant date.

The following table reflects the impact of total compensation expense related to stock-based equity plans on the reported operating results for the respective periods (in millions):



	Three Months Ended
	March 31,
	2020		2019
Effect on loss before income taxes	$	(2)	$	(3)
Effect on net income (loss)	$	(1)	$	(2)

At March 31, 2020, $25 million of unrecognized stock-based compensation expense related to outstanding unvested stock options, restricted stock and restricted stock units (the terms of which are summarized below) was expected to be recognized over a weighted-average period of 29 months. Of that amount, $4 million related to outstanding unvested stock options was expected to be recognized over a weighted-average period of 31 months and $21 million related to outstanding unvested restricted stock and restricted stock units was expected to be recognized over a weighted-average period of 28 months. There were no modifications to awards during the three months ended March 31, 2020 and 2019.

The fair value of stock options was estimated using the Black Scholes option pricing model with the following assumptions and weighted-average fair values during the three months ended March 31, 2020 and 2019:


	Three Months Ended March 31,
	2020		2019
Expected volatility	73.5	%	66.6	%
Expected dividends	-		-
Expected term	6 years		6 years
Risk-free interest rate	1.0	%	2.6	%

In determining the expected term, the Company examined concentrations of option holdings and historical patterns of option exercises and forfeitures, as well as forward-looking factors, in an effort to determine if there were any discernable employee populations. From this analysis, the Company identified two primary employee populations, one consisting of certain senior executives and the other consisting of substantially all other recipients.

The expected volatility rate was estimated based on historical volatility. In determining expected volatility, the Company also reviewed the market-based implied volatility of actively traded options of its common stock and determined that historical volatility utilized to estimate the expected volatility rate did not differ significantly from the implied volatility.

The expected term computation is based on historical exercise and cancellation patterns and forward-looking factors, where present, for each population identified. The risk-free interest rate is based on the U.S. Treasury yield curve in effect at the time of the grant. The pre-vesting forfeiture rate is based on historical rates and forward-looking factors for each population identified. The Company adjusts the estimated forfeiture rate to its actual experience.

Options outstanding and exercisable under the 2000 Plan and the 2009 Plan as of March 31, 2020, and changes during the three-month period following December 31, 2019, was as follows (in millions, except share and per share data):




				Weighted-	Aggregate
				Average	Intrinsic
		Weighted-		Remaining	Value as of
		Average		Contractual	March 31,
	Shares	Exercise Price		Term	2020
Outstanding at December 31, 2019	1,110,134	$	16.90	5.6 years
Granted	946,500		4.93
Exercised	-		-
Forfeited and cancelled	(159,938)		33.90
Outstanding at March 31, 2020	1,896,696	$	9.50	8.1 years	$	-
Exercisable at March 31, 2020	530,192	$	21.27	4.2 years	$	-

The weighted-average grant date fair value of stock options granted during the three months ended March 31, 2020 and 2019 was $3.17 and $3.08 , respectively. The aggregate intrinsic value (calculated as the number of in-the-money stock options multiplied by the difference between the Company’s closing stock price on the last trading day of the reporting period ( $3.34 ) and the exercise price of the respective stock options) in the table above represents the amount that would have been received by the option holders had all option holders exercised their options on March 31, 2020. This amount changes based on the market value of the Company’s common stock. There were no options exercised during the three months ended March 31, 2020 and 2019. The aggregate intrinsic value of options vested and expected to vest approximates that of the outstanding options.

The Company has also awarded restricted stock under the 2009 Plan to employees of certain subsidiaries. With respect to time-based vesting restricted stock that has been awarded under the 2009 Plan, the restrictions on these shares have generally lapsed in one-third increments on each of the first three anniversaries of the award date . In addition, certain of the restricted stock awards granted to the Company’s senior executives have contained performance objectives required to be met in addition to any time-based vesting requirements. If the applicable performance objectives are not attained, these awards will be forfeited in their entirety. For performance-based awards granted on or after March 1, 2017, the performance objectives have been measured cumulatively over a three -year period. With respect to performance-based awards granted on or after March 1, 2017, if the applicable target performance objective is met at the end of the three-year period, then the restricted stock award subject to such performance objective will vest in full on the third anniversary of the award date. Additionally, for these performance-based awards, based on the level of achievement for the applicable performance objective within the parameters specified in the award agreement, the number of shares to be issued in connection with the vesting of the award may be adjusted to decrease or increase the number of shares specified in the original award. Notwithstanding the above-mentioned performance objectives and vesting requirements, the restrictions with respect to restricted stock granted under the 2009 Plan may lapse earlier in the event of death, disability or termination of employment by the Company for any reason other than for cause of the holder of the restricted stock, or change in control of the Company. The entire restricted stock awards subject to performance objectives granted on March 1, 2017 were forfeited during the three months ended March 31, 2020 as a result of the minimum level of the applicable cumulative performance objectives for the 2017-2019 performance period not having been met. Restricted stock awards subject to performance objectives that have not yet been satisfied are not considered outstanding for purposes of determining earnings per share until the performance objectives have been satisfied.

Restricted stock outstanding under the 2009 Plan as of March 31, 2020, and changes during the three-month period following December 31, 2019, was as follows:



		Weighted-
		Average Grant
	Shares	Date Fair Value
Unvested at December 31, 2019	3,857,402	$	5.47
Granted	2,197,500		4.90
Vested	(988,650)		5.77
Forfeited	(328,500)		9.19
Unvested at March 31, 2020	4,737,752		4.89

Restricted stock units (“RSUs”) have been granted to the Company’s outside directors under the 2009 Plan. Each of the Company’s then serving outside directors received grants under the 2009 Plan of 34,068 RSUs and 34,483 RSUs on March 1, 2019 and 2020, respectively. Each of the 2019 and 2020 grants had a grant date fair value of approximately $170,000 . Vesting of these RSUs occurs in one-third increments on each of the first three anniversaries of the award date or upon the director’s earlier cessation of service on the board, other than for cause. Beginning with the 2020 grant, the director may elect, prior to the beginning of the calendar year in which the award is granted, to defer the receipt of shares of the Company’s common stock issuable upon vesting until either his or her (i) separation from service with the Company or (ii) attainment of an age specified in advance by the non-management director.

RSUs outstanding under the 2009 Plan as of March 31, 2020, and changes during the three-month period following December 31, 2019, was as follows:



		Weighted-
		Average Grant
	Shares	Date Fair Value
Unvested at December 31, 2019	541,576	$	5.13
Granted	310,347		4.93
Vested	(238,184)		5.47
Forfeited	-		-
Unvested at March 31, 2020	613,739		4.89

Acquisitions and Divestitures

3 Months Ended

Mar. 31, 2020

Acquisitions and Divestitures [Abstract]

Acquisitions and Divestitures Disclosure

3. ACQUISITIONS AND DIVESTITURES

Acquisitions

The Company accounts for all transactions that represent business combinations using the acquisition method of accounting, where the identifiable assets acquired, the liabilities assumed and any noncontrolling interest in the acquired entity are recognized and measured at their fair values on the date the Company obtains control in the acquiree. Such fair values that are not finalized for reporting periods following the acquisition date are estimated and recorded as provisional amounts. Adjustments to these provisional amounts during the measurement period (defined as the date through which all information required to identify and measure the consideration transferred, the assets acquired, the liabilities assumed and any noncontrolling interests has been obtained, limited to one year from the acquisition date) are recorded when identified. Goodwill is determined as the excess of the fair value of the consideration conveyed in the acquisition over the fair value of the net assets acquired.

Acquisition and integration expenses related to prospective and closed acquisitions included in other operating expenses on the condensed consolidated statements of income (loss) were less than $1 million for the three months ended March 31, 2020 and were approximately $1 million for the three months ended March 31, 2019.

During the three months ended March 31, 2020, one or more subsidiaries of the Company paid less than $1 million to acquire the operating assets and related businesses of certain physician practices, clinics and other ancillary businesses that operate within the communities served by the Company’s affiliated hospitals. The Company allocated the purchase price to property and equipment, working capital and goodwill.

Divestitures

The following table provides a summary of hospitals that the Company divested during the three months ended March 31, 2020 and the year ended December 31, 2019:


			Licensed
Hospital	Buyer	City, State	Beds	Effective Date

2020 Divestitures:

Southside Regional Medical Center	Bon Secours Mercy Health System	Petersburg, VA	300	January 1, 2020
Southampton Memorial Hospital	Bon Secours Mercy Health System	Franklin, VA	105	January 1, 2020
Southern Virginia Regional Medical Center	Bon Secours Mercy Health System	Emporia, VA	80	January 1, 2020

2019 Divestitures:

Bluefield Regional Medical Center	Princeton Community Hospital Association	Bluefield, WV	92	October 1, 2019
Lake Wales Medical Center	Adventist Health System	Lake Wales, FL	160	September 1, 2019
Heart of Florida Regional Medical Center	Adventist Health System	Davenport, FL	193	September 1, 2019
College Station Medical Center	St. Joseph Regional Health Center	College Station, TX	167	August 1, 2019
Tennova Healthcare - Lebanon	Vanderbilt University Medical Center	Lebanon, TN	245	August 1, 2019
Chester Regional Medical Center	Medical University Hospital Authority	Chester, SC	82	March 1, 2019
Carolinas Hospital System - Florence	Medical University Hospital Authority	Florence, SC	396	March 1, 2019
Springs Memorial Hospital	Medical University Hospital Authority	Lancaster, SC	225	March 1, 2019
Carolinas Hospital System - Marion	Medical University Hospital Authority	Mullins, SC	124	March 1, 2019
Memorial Hospital of Salem County	Community Healthcare Associates, LLC	Salem, NJ	126	January 31, 2019
Mary Black Health System - Spartanburg	Spartanburg Regional Healthcare System	Spartanburg, SC	207	January 1, 2019
Mary Black Health System - Gaffney	Spartanburg Regional Healthcare System	Gaffney, SC	125	January 1, 2019

On January 30, 2020, one or more affiliates of the Company entered into definitive agreements for the sale of substantially all of the assets of each of Shands Live Oak Regional Medical Center ( 25 licensed beds) in Live Oak, Florida and Shands Starke Regional Medical Center ( 49 licensed beds) in Starke, Florida to affiliates of HCA Healthcare, Inc.

On March 18, 2020, one or more affiliates of the Company entered into a definitive agreement for the sale of substantially all of the assets of Northern Louisiana Medical Center ( 130 licensed beds) in Ruston, Louisiana to affiliates of Allegiance Health Management, Inc.

The following table discloses amounts included in the condensed consolidated balance sheet s for the hospitals classified as held for sale as of March 31, 2020 and December 31, 2019 (in millions). No divestitures or potential divestitures meet the criteria for report ing as a discontinued operation .

Other Hospital Closures

During the three months ended December 31, 2018, the Company completed the planned closure of Tennova – Physicians Regional Medical Center in Knoxville, Tennessee and Tennova – Lakeway Regional Medical Center in Morristown, Tennessee. The Company recorded an impairment charge of $27 million during the three months ended December 31, 2018, to adjust the fair value of the supplies, inventory and long-lived assets of these hospitals, including property and equipment and capitalized software costs, based on their estimated fair value and future utilization. During 2019, the Company recorded an impairment charge of approximately $9 million to further adjust the fair value of the supplies, inventory and long-lived assets of these hospitals, including property and equipment and capitalized software costs, based on the Company’s updated evaluation of their estimated fair value and future utilization and consideration of costs to dispose of such assets. There were no hospital closures during the three months ended March 31, 2020.

- Definition

The entire disclosure for business combinations, including leverage buyout transactions (as applicable), and divestitures. This may include a description of a business combination or divestiture (or series of individually immaterial business combinations or divestitures) completed during the period, including background, timing, and assets and liabilities recognized and reclassified or sold. This element does not include fixed asset sales and plant closings.

+ References + Details

Goodwill and Other Intangible Assets

3 Months Ended

Mar. 31, 2020

Goodwill and Other Intangible Assets [Abstract]

Goodwill and Other Intangible Assets Disclosure

4. GOODWILL AND OTHER INTANGIBLE ASSETS

Goodwill

The changes in the carrying amount of goodwill for the three months ended March 31, 2020 are as follows (in millions):


Balance, as of December 31, 2019
Goodwill	$	7,142
Accumulated impairment losses		(2,814)
		4,328

Goodwill allocated to hospitals held for sale		(6)

Balance, as of March 31, 2020
Goodwill		7,136
Accumulated impairment losses		(2,814)
	$	4,322

Goodwill is allocated to each identified reporting unit, which is defined as an operating segment or one level below the operating segment (referred to as a component of the entity). Management has determined that the Company’s operating segment meets the criteria to be classified as a reporting unit. At March 31, 2020, after giving effect to 2020 divestiture activity, the Company had approximately $4.3 billion of goodwill recorded.

Goodwill is evaluated for impairment annually and when an event occurs or circumstances change that, more likely than not, reduce the fair value of the reporting unit below its carrying value. The Company performed its last annual goodwill impairment evaluation during the fourth quarter of 2019 using an October 31, 2019 measurement date, which indicated no impairment.

The Company estimates the fair value of the reporting unit using both a discounted cash flow model as well as a market multiple model. The cash flow forecasts are adjusted by an appropriate discount rate based on the Company’s estimate of a market participant’s weighted-average cost of capital. These models are both based on the Company’s best estimate of future revenues and operating costs and are reconciled to the Company’s consolidated market capitalization, with consideration of the amount a potential acquirer would be required to pay, in the form of a control premium, in order to gain sufficient ownership to set policies, direct operations and control management decisions.

While no impairment was indicated in the Company’s annual goodwill evaluation as of the October 31, 2019 measurement date, the reduction in the Company’s fair value and the resulting goodwill impairment charges recorded in 2016 and 2017 reduced the carrying value of the Company’s hospital operations reporting unit to an amount equal to its estimated fair value as of such prior year measurement dates. This increases the risk that future declines in fair value could result in goodwill impairment. The determination of fair value in the Company’s goodwill impairment analysis is based on an estimate of fair value for each reporting unit utilizing known and estimated inputs at the evaluation date. Some of those inputs include, but are not limited to, the most recent price of the Company’s common stock and fair value of long-term debt, estimates of future revenue and expense growth, estimated market multiples, expected capital expenditures, income tax rates, and costs of invested capital. A detailed evaluation of potential impairment indicators was performed as of March 31, 2020, which specifically considered the decline in the fair market value of the Company’s outstanding senior secured and unsecured notes and common stock during the first quarter as a result of the COVID-19 pandemic. Volatility was ob served in the prices of the Company’s outstanding debt securities and common stock and the decline in patient volumes following the emergence of COVID-19 was also considered. On the basis of available evidence as of March 31, 2020, no indicators of impairment were identified.

Future estimates of fair value could be adversely affected if the actual outcome of one or more of the assumptions described above changes materially in the future, including a decline in the Company’s stock price and the fair value of its long-term debt, lower than expected hospital volumes, higher market interest rates or increased operating costs. Such changes impacting the calculation of fair value, the risks of which are amplified by the COVID-19 pandemic, could result in a material impairment charge in the future.

The determination of fair value of the Company’s hospital operations reporting unit as part of its goodwill impairment measurement represents a Level 3 fair value measurement in the fair value hierarchy due to its use of internal projections and unobservable measurement inputs.

Intangible Assets

No intangible assets other than goodwill were acquired during the three months ended March 31, 2020. The gross carrying amount of the Company’s other intangible assets subject to amortization was $1 million at both March 31, 2020 and December 31, 2019, and the net carrying amount was less than $ 1 million at both March 31, 2020 and December 31, 2019. The carrying amount of the Company’s other intangible assets not subject to amortization was $60 million and $63 million at March 31, 2020 and December 31, 2019, respectively. Other intangible assets are included in other assets, net on the Company’s condensed consolidated balance sheets. Substantially all of the Company’s intangible assets are contract-based intangible assets related to operating licenses, management contracts, or non-compete agreements entered into in connection with prior acquisitions.

The gross carrying amount of capitalized software for internal use was approximatel y $1.1 billion at both March 31, 2020 and December 31, 2019, and the net carrying amount was approximately $ 301 million and $ 321 million at March 31, 2020 and December 31, 2019, respectively. The estimated amortization period for capitalized internal-use software is generally three years, except for capitalized costs related to significant system conversions, which is generally eight to ten years. There is no expected residual value for capitalized internal-use software. At March 31, 2020, there was approximately $39 million of capitalized costs for internal-use software that is currently in the development stage and will begin amortization once the software project is complete and ready for its intended use. Amortization expense on capitalized internal-use software was $32 million and $30 million during the three months ended March 31, 2020 and 2019, respectively. Amortization expense on capitalized internal-use software is estimated to be $94 million for the remainder of 2020, $108 million in 2021, $52 million in 2022, $24 million in 2023, $12 million in 2024, $6 million in 2025 and $5 million thereafter.

Income Taxes	3 Months Ended
Income Taxes	Mar. 31, 2020
Income Taxes [Abstract]
Income Taxes Disclosure	5. INCOME TAXES The total amount of unrecognized benefit that would affect the effective tax rate, if recognized, was approximately $1 million as of March 31, 2020. A total of approximately $1 million of interest and penalties is included in the amount of the liability for uncertain tax positions at March 31, 2020. It is the Company’s policy to recognize interest and penalties related to unrecognized benefits in its condensed consolidated statements of income (loss) as income tax expense. It is possible the amount of unrecognized tax benefit could change in the next 12 months as a result of a lapse of the statute of limitations and settlements with taxing authorities; however, the Company does not anticipate the change will have a material impact on the Company’s condensed consolidated results of operations or financial position. The Company’s federal income tax returns for the 2009 and 2010 tax years have been settled with the Internal Revenue Service. The results of these examinations were not material to the Company’s consolidated results of operations or financial position. The Company’s federal income tax returns for the 2014 and 2015 tax years remain under examination by the Internal Revenue Service. The Company believes the results of these examinations will not be material to its condensed consolidated results of operations or financial position. The Company has extended the federal statute of limitations through December 31, 2020 for Community Health Systems, Inc. for the tax periods ended December 31, 2014 and 2015. The Company’s federal income tax return for the 2018 tax year is under examination by the Internal Revenue Service. The Company’s effective tax rates were 122.8% and (7.4)% for the three months ended March 31, 2020 and 2019, respectively. The difference in the Company’s effective tax rate for the three months ended March 31, 2020, when compared to the three months ended March 31, 2019, was primarily due to discrete tax benefits of approximately $240 million related to the release of federal and state valuation allowances on IRC Section 163(j) interest carryforwards as a result of an increase to the deductible interest expense allowed for 2019 and 2020 under the Coronavirus Aid, Relief, and Economic Security Act (the “CARES Act”) that was enacted during the three months ended March 31, 2020 . Cash paid for income taxes, net of refunds received, resulted in a net refund of approximately $ 2 million and less than $ 1 million during the three months ended March 31, 2020 and 2019, respectively.

Long-Term Debt

3 Months Ended

Mar. 31, 2020

Long-term Debt [Abstract]

Long-Term Debt Disclosure

6. LONG-TERM DEBT

Long-term debt, net of unamortized debt issuance costs and discounts or premiums, consists of the following (in millions):


	March 31,		December 31,
	2020		2019
5⅛% Senior Secured Notes due 2021	$	-	$	1,000
6⅞% Senior Notes due 2022		231		231
6¼% Senior Secured Notes due 2023		2,675		3,100
8⅝% Senior Secured Notes due 2024		1,033		1,033
6⅝% Senior Secured Notes due 2025		1,462		-
8% Senior Secured Notes due 2026		2,101		2,101
8% Senior Secured Notes due 2027		700		700
6⅞% Senior Notes due 2028		1,700		1,700
9⅞% Junior-Priority Secured Notes due 2023		1,770		1,770
8⅛% Junior-Priority Secured Notes due 2024		1,355		1,355
ABL Facility		380		273
Finance lease and financing obligations		290		272
Other		25		17
Less: Unamortized deferred debt issuance costs and note premium		(167)		(147)
Total debt		13,555		13,405
Less: Current maturities		(30)		(20)
Total long-term debt	$	13,525	$	13,385

On February 6, 2020 , CHS /Community Health Systems, Inc. (“CHS”) completed a private offering of $1.462 billion aggregate principal amount of 6⅝% Senior Secured Notes due February 15, 2025 (the “6⅝% Senior Secured Notes due 2025”). CHS used the net proceeds of the offering of the 6⅝% Senior Secured Notes due 2025 to (i) purchase any and all of its 5⅛% Senior Secured Notes due 2021 validly tendered and not validly withdrawn in the cash tender offer announced on January 23, 2020, (ii) redeem all of the 5⅛% Senior Secured Notes due 2021 that were not purchased pursuant to such tender offer, (iii) purchase in one or more privately negotiated transactions approximately $426 million aggregate principal amount of its 6¼% Senior Secured Notes due 2023 and (iv) pay related fees and expenses.

The 6⅝% Senior Secured Notes due 2025 bear interest at a rate of 6.625% per annum, payable semi-annually in arrears on February 15 and August 15 of each year, commencing on August 15, 2020. The 6⅝% Senior Secured Notes are scheduled to mature on February 15, 2025. The 6⅝% Senior Secured Notes due 2025 are unconditionally guaranteed on a senior-priority secured basis by the Company and each of the CHS current and future domestic subsidiaries that provide guarantees under the revolving asset-based loan facility (the “ABL Facility”), any capital market debt securities of CHS (including CHS’ outstanding senior notes) and certain other long-term debt of CHS. The 6⅝% Senior Secured Notes due 2025 and the related guarantees are secured by shared (i) first-priority liens on the Non-ABL Priority Collateral and (ii) second-priority liens on the ABL Priority Collateral that secures on a first-priority basis the ABL Facility, in each case subject to permitted liens described in the indenture governing the 6⅝% Senior Secured Notes due 2025.

At any time prior to February 15, 2022, CHS may redeem some or all of the 6⅝% Senior Secured Notes due 2025 at a price equal to 100% of their principal amount plus accrued and unpaid interest, if any, to, but excluding the applicable redemption date plus a make-whole premium as defined in the indenture agreement dated February 6, 2020. After February 15, 2022, CHS is entitled, at its option, to redeem some or all of the 6⅝% Senior Secured Notes at a redemption price equal to the percentage of principal amount below plus accrued and unpaid interest, if any, to, but excluding the applicable redemption date, if redeemed during the twelve-month period beginning on February 15 of the years set forth below:



Period	Redemption Price
February 15, 2022 to February 14, 2023	103.313	%
February 15, 2023 to February 14, 2024	101.656	%
February 15, 2024 to February 14, 2025	100.000	%

The financing and repayment transactions discussed above resulted in a pre-tax and after-tax loss from early extinguishment of debt of $4 million and $3 million, respectively, for the three months ended March 31, 2020.

At March 31, 2020, the available borrowing base under the ABL Facility was $769 million, of which the Company had outstanding borrowings of $380 million and letters of credit issued of $150 million. The issued letters of credit were primarily in support of potential insurance-related claims and certain bonds.

The ABL Facility contains customary representations and warranties, subject to limitations and exceptions, and customary covenants restricting the Company’s ability, subject to certain exceptions, to, among other things (1) declare dividends, make distributions or redeem or repurchase capital stock, (2) prepay, redeem or repurchase other debt, (3) incur liens or grant negative pledges, (4) make loans and investments and enter into acquisitions and joint ventures, (5) incur additional indebtedness or provide certain guarantees, (6) engage in mergers, acquisitions and asset sales, (7) conduct transactions with affiliates, (8) alter the nature of the Company’s, CHS’ or the guarantors’ businesses, (9) grant certain guarantees with respect to physician practices, (10) engage in sale and leaseback transactions or (11) change the Company’s fiscal year. The Company is also required to comply with a consolidated fixed coverage ratio, upon certain triggering events described below, and various affirmative covenants. The consolidated fixed coverage ratio is calculated as the ratio of (x) consolidated EBITDA (as defined in the ABL Facility) less capital expenditures to (y) the sum of consolidated interest expense (as defined in the ABL Facility), scheduled principal payments, income taxes and restricted payments made in cash or in permitted investments. For purposes of calculating the consolidated fixed charge coverage ratio, the calculation of consolidated EBITDA as defined in the ABL Facility is a trailing 12-month calculation that begins with the Company’s consolidated net income, with certain adjustments for interest, taxes, depreciation and amortization, net income attributable to noncontrolling interests, stock compensation expense, restructuring costs, and the financial impact of other non-cash or non-recurring items recorded during any such 12-month period. The consolidated fixed charge coverage ratio is a required covenant only in periods where the total borrowings outstanding under the ABL Facility reduce the amount available in the facility to less than the greater of (i) $95 million or (ii) 10% of the calculated borrowing base. As a result, in the event the Company has less than $95 million available under the ABL Facility, the Company would need to comply with the consolidated fixed charge coverage ratio. At March 31, 2020, the Company is not subject to the consolidated fixed charge coverage ratio as such triggering event had not occurred during the last twelve months ended March 31, 2020.

To limit the effect of changes in interest rates on a portion of the Company’s long-term borrowings, the Company is a party to one interest swap agreement with a notional amount of approximately $300 million as of March 31, 2020. The Company receives a variable rate of interest on this swap based on the three-month LIBOR in exchange for the payment of a fixed rate of interest. See Note 7 for additional information regarding this swap.

The Company paid interest of $264 million and $189 million on borrowings during the three months ended March 31, 2020 and 2019, respectively.

- Definition

The entire disclosure for debt and capital lease obligations can be reported. Information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, own-share lending arrangements and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants. Also includes descriptions and amounts of capital leasing arrangements that consist of direct financing, sales type and leveraged leases. Disclosure may include the effect on the balance sheet and the income statement resulting from a change in lease classification for leases that at inception would have been classified differently had guidance been in effect at the inception of the original lease.

+ References + Details

Fair Value of Financial Instruments

3 Months Ended

Mar. 31, 2020

Fair Value of Financial Instruments [Abstract]

Fair Value of Financial Instruments Disclosure

7. FAIR VALUE OF FINANCIAL INSTRUMENTS

The fair value of financial instruments has been estimated by the Company using available market information as of March 31, 2020 and December 31, 2019, and valuation methodologies considered appropriate. The estimates presented in the table below are not necessarily indicative of amounts the Company could realize in a current market exchange (in millions):


	March 31, 2020				December 31, 2019
	Carrying		Estimated Fair		Carrying		Estimated Fair
	Amount		Value		Amount		Value
Assets:
Cash and cash equivalents	$	246	$	246	$	216	$	216
Investments in equity securities		114		114		141		141
Available-for-sale debt securities		103		103		101		101
Trading securities		12		12		12		12
Liabilities:
5⅛% Senior Secured Notes due 2021		-		-		990		1,003
6⅞% Senior Notes due 2022		229		173		229		188
6¼% Senior Secured Notes due 2023		2,654		2,560		3,074		3,148
8⅝% Senior Secured Notes due 2024		1,024		1,028		1,023		1,099
6⅝% Senior Secured Notes due 2025		1,421		1,379		-		-
8% Senior Secured Notes due 2026		2,071		2,004		2,070		2,182
8% Senior Secured Notes due 2027		691		602		691		700
6⅞% Senior Notes due 2028		1,678		516		1,678		1,700
9 ⅞% Junior-Priority Secured Notes due 2023		1,755		1,419		1,754		1,539
8⅛% Junior-Priority Secured Notes due 2024		1,341		936		1,340		1,113
ABL Facility and other debt		401		401		285		285

The carrying value of the Company’s long-term debt in the above table is presented net of unamortized deferred debt issuance costs. The estimated fair value is determined using the methodologies discussed below in accordance with accounting standards related to the determination of fair value based on the U.S. GAAP fair value hierarchy as discussed in Note 8 . The estimated fair value for financial instruments with a fair value that does not equal its carrying value is considered a Level 1 valuation. The Company utilizes the market approach and obtains indicative pricing through publicly available subscription services such as Bloomberg to determine fair values where relevant.

Cash and cash equivalents. The carrying amount approximates fair value due to the short-term maturity of these instruments (less than three months).

Investments in equity securities. Estimated fair value is based on closing price as quoted in public markets.

Available-for-sale debt securities. Estimated fair value is based on closing price as quoted in public markets or other various valuation techniques.

Trading securities. Estimated fair value is based on closing price as quoted in public markets.

5⅛% Senior Secured Notes due 2021. Estimated fair value is based on the closing market price for these notes.

6⅞% Senior Notes due 2022. Estimated fair value is based on the closing market price for these notes.

6¼% Senior Secured Notes due 2023. Estimated fair value is based on the closing market price for these notes.

8⅝% Senior Secured Notes due 2024. Estimated fair value is based on the closing market price for these notes.

6 ⅝ % Senior Secured Notes due 202 5 . Estimated fair value is based on the closing market price for these notes.

8% Senior Secured Notes due 2026. Estimated fair value is based on the closing market price for these notes.

8% Senior Secured Notes due 2027. Estimated fair value is based on the closing market price for these notes.

6⅞% Senior Secured Notes due 2028. Estimated fair value is based on the closing market price for these notes.

9⅞% Junior-Priority Secured Notes due 2023 . Estimated fair value is based on the closing market price for these notes.

8⅛% Junior-Priority Secured Notes due 2024. Estimated fair value is based on the closing market price for these notes.

ABL Facility and other debt. The carrying amount of the ABL Facility and all other debt approximates fair value due to the nature of these obligations.

Interest rate swaps. The fair value of the interest rate swap agreement is the amount at which it could be settled, based on estimates calculated by the Company using a discounted cash flow analysis based on observable market inputs and validated by comparison to estimates obtained from the counterparty. The Company incorporates credit valuation adjustments (“CVAs”) to appropriately reflect both its own nonperformance or credit risk and the respective counterparty’s nonperformance or credit risk in the fair value measurements. In adjusting the fair value of it s interest rate swap agreement for the effect of nonperformance or credit risk, the Company has considered the impact of any netting fea tures included in the agreement .

At March 31, 2020, the Company had one interest rate swap with a notional amount of approximately $300 million, a fixed interest rate of 2.892% , a termination date of August 30, 2020 , and a fair value of approximately $2 million. The counterparty to the interest rate swap agreement exposes the Company to credit risk in the event of nonperformance by such counterparty. However, at March 31, 2020, the Company does not anticipate nonperformance by the counterparty. The Company does not hold or issue derivative financial instruments for trading purposes.

The Company is exposed to certain risks relating to its ongoing business operations. The risk managed by using derivative instruments is interest rate risk. Companies are required to recognize all derivative instruments as either assets or liabilities at fair value in the condensed consolidated statement of financial position. For derivative instruments that are designated and qualify as cash flow hedges, the effective portion of the gain or loss on the derivative is reported as a component of other comprehensive income (“OCI”) and reclassified into earnings in the same period or periods during which the hedged transactions affect earnings. Gains and losses on the derivative representing either ineffectiveness or hedge components excluded from the assessment of effectiveness are recognized in current earnings.

Assuming no change in interest rates in effect as of March 31, 2020, less than $1 million of interest income resulting from the spread between the fixed and floating rates defined in the interest rate swap agreement will be recognized through its termination date of August 30, 2020.

The following tabular disclosure provides the amount of pre-tax loss recognized as a component of OCI during the three months ended March 31, 2020 and 2019 (in millions):

The following tabular disclosure provides the location of the effective portion of the pre-tax loss (gain) reclassified from accumulated other comprehensive loss (“AOCL”) into interest expense on the condensed consolidated statements of income (loss) during the three months ended March 31, 2020 and 2019 (in millions):

The fair values of derivative instruments in the condensed consolidated balance sheets as of March 31, 2020 and December 31, 2019 were as follows (in millions):

Asset Derivatives

Liability Derivatives

March 31, 2020

December 31, 2019

March 31, 2020

December 31, 2019

Balance

Sheet

Location

Fair Value

Location

Fair Value

Location

Fair Value

Location

Fair Value

Derivatives

designated as

Other

hedging

assets,

long-term

instruments

net

liabilities

- Definition

The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.

+ References + Details

Fair Value

3 Months Ended

Mar. 31, 2020

Fair Value [Abstract]

Fair Value Disclosure

8. FAIR VALUE

Fair Value Hierarchy

Fair value is a market-based measurement, not an entity-specific measurement. Therefore, a fair value measurement should be determined based on the assumptions that market participants would use in pricing the asset or liability. As a basis for considering market participant assumptions in fair value measurements, the Company utilizes the U.S. GAAP fair value hierarchy that distinguishes between market participant assumptions based on market data obtained from sources independent of the reporting entity (observable inputs that are classified within Levels 1 and 2 of the hierarchy) and the reporting entity’s own assumption about market participant assumptions (unobservable inputs classified within Level 3 of the hierarchy).

The inputs used to measure fair value are classified into the following fair value hierarchy:

Level 1: Quoted market prices in active markets for identical assets or liabilities.

Level 2: Observable market-based inputs or unobservable inputs that are corroborated by market data.

Level 3: Unobservable inputs that are supported by little or no market activity and are significant to the fair value of the assets or liabilities. Level 3 includes values determined using pricing models, discounted cash flow methodologies, or similar techniques reflecting the Company’s own assumptions.

In instances where the determination of the fair value hierarchy measurement is based on inputs from different levels of the fair value hierarchy, the level in the fair value hierarchy within which the entire fair value measurement falls is based on the lowest level input that is significant to the fair value measurement in its entirety. The Company’s assessment of the significance of a particular input to the fair value measurement in its entirety requires judgment of factors specific to the asset or liability. Transfers between levels within the fair value hierarchy are recognized by the Company on the date of the change in circumstances that requires such transfer. There were no transfers between levels during the three-month periods ended March 31, 2020 or March 31, 2019.

The following table sets forth, by level within the fair value hierarchy, the financial assets and liabilities recorded at fair value on a recurring basis as of March 31, 2020 and December 31, 2019 (in millions):



	March 31, 2020		Level 1		Level 2		Level 3
Investments in equity securities	$	114	$	114	$	-	$	-
Available-for-sale debt securities		103		-		103		-
Trading securities		12		-		12		-
Total assets	$	229	$	114	$	115	$	-

Fair value of interest rate swap agreement	$	2	$	-	$	2	$	-
Total liabilities	$	2	$	-	$	2	$	-

	December 31, 2019		Level 1		Level 2		Level 3
Investments in equity securities	$	141	$	141	$	-	$	-
Available-for-sale debt securities		101		-		101		-
Trading securities		12		-		12		-
Total assets	$	254	$	141	$	113	$	-


Fair value of interest rate swap agreement	$	2	$	-	$	2	$	-
Total liabilities	$	2	$	-	$	2	$	-

Investments in Equity Securities, Available-for-Sale Debt Securities and Trading Securities

Investments in equity securities and trading securities classified as Level 1 are measured using quoted market prices. Level 2 available-for-sale debt securities and trading securities primarily consisted of bonds and notes issued by the United States government and its agencies and domestic and foreign corporations. The estimated fair values of these securities are determined using various valuation techniques, including a multi-dimensional relational model that incorporates standard observable inputs and assumptions such as benchmark yields, reported trades, broker/dealer quotes, issuer spreads, benchmark securities, bids/offers and other pertinent reference data.

As of March 31, 2020 and December 31, 2019, available-for-sale debt securities with aggregate estimated fair values of approximately $35 million and $51 million, respectively, generated gross unrealized losses of $2 million and $1 million, respectively. A by-security impairment assessment was performed as of March 31, 2020 wherein it was determined that COVID-19 related changes in interest rates and market liquidity resulted in incremental unrealized losses compared to December 31, 2019. No material impairment resulted from credit loss or other factors.

Fair Value of Interest Rate Swap Agreement

The valuation of the Company’s interest rate swap agreement is determined using market valuation techniques, including discounted cash flow analysis on the expected cash flows of each agreement. This analysis reflects the contractual terms of the agreement, including the period to maturity, and uses observable market-based inputs, including forward interest rate curves. The fair value of interest rate swap agreement is determined by netting the discounted future fixed cash payments and the discounted expected variable cash receipts. The variable cash receipts are based on the expectation of future interest rates based on observable market forward interest rate curves and the notional amount being hedged.

The Company incorporates CVAs to appropriately reflect both its own nonperformance or credit risk and the respective counterparty’s nonperformance or credit risk in the fair value measurement. In adjusting the fair value of its interest rate swap agreements for the effect of nonperformance or credit risk, the Company has considered the impact of any netting features included in the agreement. The CVA on the Company’s interest rate swap agreement had an immaterial effect on the fair value of the related liability at March 31, 2020 and December 31, 2019.

The majority of the inputs used to value the Company’s interest rate swap agreement, including the forward interest rate curves and market perceptions of the Company’s credit risk used in the CVAs, are observable inputs available to a market participant. As a result, the Company has determined that the interest rate swap valuation is classified in Level 2 of the fair value hierarchy.

Leases

3 Months Ended

Mar. 31, 2020

Leases [Abstract]

Leases Disclosure

9 . LEASES

The Company utilizes operating and finance leases for the use of certain hospitals, medical office buildings, and medical equipment. The Company has elected to account for COVID-19 related concessions as though the enforceable rights and obligations for those concessions are explicit within the underlying contract. During the three months ended March 31, 2020, there were no material price concessions or other incentives received or granted by the Company.

The components of lease cost and rent expense for the three months ended March 31, 2020 and 2019 are as follows (in millions):


	Three Months Ended
	March 31,
Lease Cost	2020		2019
Operating lease cost:
Operating lease cost	$	51	$	48
Short-term rent expense		26		30
Variable lease cost		5		3
Sublease income		(1)		(1)
Total operating lease cost	$	81	$	80

Finance lease cost:
Amortization of right-of-use assets	$	3	$	3
Interest on finance lease liabilities		2		2
Total finance lease cost	$	5	$	5

Supplemental balance sheet information related to leases was as follows (in millions):


	Balance Sheet Classification	March 31, 2020		December 31, 2019
Operating Leases:
Operating Lease ROU Assets	Other assets, net	$	634	$	607

Finance Leases:
Finance Lease ROU Assets	Property and equipment
	Land and improvements	$	8	$	8
	Buildings and improvements		168		154
	Equipment and fixtures		11		11
	Property and equipment		187		173
	Less accumulated depreciation and amortization		(58)		(56)
	Property and equipment, net	$	129	$	117

Current finance lease liabilities	Current maturities of long-term debt	$	6	$	6
Long-term finance lease liabilities	Long-term debt		122		107

Supplemental cash flow information related to leases for the three months ended March 31, 2020 and 2019 are as follows ( in millions):


	Three Months Ended March 31,
Cash flow information	2020		2019
Cash paid for amounts included in the measurement
of lease liabilities:
Operating cash flows from operating leases (1)	$	47	$	35
Operating cash flows from finance leases		2		2
Financing cash flows from finance leases		1		3
Right-of-use assets obtained in exchange for new
finance lease liabilities		17		1
Right-of-use assets obtained in exchange for new
operating lease liabilities		35		15
__________

(1) Included in the change in other operating assets and liabilities in the condensed consolidated statement of cash flows.

Employee Benefit Plans	3 Months Ended
Employee Benefit Plans	Mar. 31, 2020
Employee Benefit Plans [Abstract]
Employee Benefit Plans Disclosure	10 . EMPLOYEE BENEFIT PLANS The Company provides an unfunded Supplemental Executive Retirement Plan (“SERP”) for certain members of its executive management. The Company uses a December 31 measurement date for the benefit obligations and a January 1 measurement date for its net periodic costs for the SERP. Variances from actuarially assumed rates will result in increases or decreases in benefit obligations and net periodic cost in future periods. Benefits expense under the SERP was $2 million for both of the three-month periods ended March 31, 2020 and 2019, respectively . The accrued benefit liability for the SERP totaled $74 million and $72 million at March 31, 2020 and December 31, 2019, respectively, and is included in other long-term liabilities on the condensed consolidated balance sheets. The weighted-average assumptions used in determining net periodic cost for the three months ended March 31, 2020 and March 31, 2019 were a discount rate of 3.1% and 4.2% , respectively, and an annual salary increase of 3.0% . The Company had equity investment securities in a rabbi trust generally designated to pay benefits of the SERP in the amounts of $78 million and $84 million at March 31, 2020 and December 31, 2019, respectively. These amounts are included in other assets, net on the condensed consolidated balance sheets.

Stockholders' Deficit

3 Months Ended

Mar. 31, 2020

Stockholders' Deficit [Abstract]

Stockholders' Deficit Disclosure

11 . STOCKHOLDERS’ DEFICIT

Authorized capital shares of the Company include 400,000,000 shares of capital stock consisting of 300,000,000 shares of common stock and 100,000,000 shares of preferred stock. Each of the aforementioned classes of capital stock has a par value of $0.01 per share . Shares of preferred stock, none of which were outstanding as of March 31, 2020, may be issued in one or more series having such rights, preferences and other provisions as determined by the Board of Directors without approval by the holders of common stock.

The Company is a holding company which operates through its subsidiaries. The Company’s ABL Facility and the indentures governing each series of the Company’s outstanding notes contain various covenants under which the assets of the subsidiaries of the Company are subject to certain restrictions relating to, among other matters, dividends and distributions, as referenced in the paragraph below.

The ABL Facility and the indentures governing each series of the Company’s outstanding notes restrict the Company’s subsidiaries from, among other matters, paying dividends and making distributions to the Company, which thereby limits the Company’s ability to pay dividends and/or repurchase stock. As of March 31, 2020, under the most restrictive test in these agreements (and subject to certain exceptions), the Company has approximately $200 million of capacity to pay permitted dividends and/or repurchase shares of stock or make other restricted payments.

The following schedule presents the reconciliation of the carrying amount of total equity, equity attributable to the Company, and equity attributable to the noncontrolling interests as of March 31, 2020, and during the three-month period following December 31, 2019 (in millions ):


			Community Health Systems, Inc. Stockholders
	Redeemable Noncontrolling Interest		Common Stock		Additional Paid-In Capital		Accumulated Other Comprehensive Loss (Income)		Accumulated Deficit		Noncontrolling Interest		Total Stockholders’ Deficit
Balance, December 31, 2019	$	502	$	1	$	2,008	$	(9)	$	(4,218)	$	77	$	(2,141)
Comprehensive income		8		-		-		2		18		8		28
Distributions to noncontrolling
interests		(22)		-		-		-		-		(8)		(8)
Purchase of subsidiary shares
from noncontrolling interests		(1)		-		(1)		-		-		-		(1)
Other reclassifications of
noncontrolling interests		8		-		-		-		-		(8)		(8)
Adjustment to redemption
value of redeemable
noncontrolling interests		7		-		(7)		-		-		-		(7)
Cancellation of restricted stock for
tax withholdings on vested shares		-		-		(1)		-		-		-		(1)
Share-based compensation		-		-		2		-		-		-		2
Balance, March 31, 2020	$	502	$	1	$	2,001	$	(7)	$	(4,200)	$	69	$	(2,136)

The following schedule presents the reconciliation of the carrying amount of total equity, equity attributable to the Company, and equity attributable to the noncontrolling interests as of March 31, 2019, and during the three-month period following December 31, 2018 (in millions):


			Community Health Systems, Inc. Stockholders
	Redeemable Noncontrolling Interest		Common Stock		Additional Paid-In Capital		Accumulated Other Comprehensive Loss		Accumulated Deficit		Noncontrolling Interest		Total Stockholders’ Deficit
Balance, December 31, 2018	$	504	$	1	$	2,017	$	(10)	$	(3,543)	$	72	$	(1,463)
Comprehensive income (loss)		9		-		-		-		(118)		8		(110)
Contributions from noncontrolling
interests		1		-		-		-		-		-		-
Distributions to noncontrolling
interests		(19)		-		-		-		-		(8)		(8)
Purchase of subsidiary shares
from noncontrolling interests		(1)		-		-		-		-		-		-
Other reclassifications of
noncontrolling interests		(1)		-		-		-		-		1		1
Adjustment to redemption
value of redeemable
noncontrolling interests		12		-		(12)		-		-		-		(12)
Cancellation of restricted
stock for tax withholdings
on vested shares		-		-		(1)		-		-		-		(1)
Share-based compensation		-		-		3		-		-		-		3
Balance, March 31, 2019	$	505	$	1	$	2,007	$	(10)	$	(3,661)	$	73	$	(1,590)

The following schedule discloses the effects of changes in the Company’s ownership interest in its less-than-wholly-owned subsidiaries on Community Health Systems, Inc. stockholders’ deficit (in millions):


	Three Months Ended
	March 31,
	2020		2019
Net income (loss) attributable to Community Health Systems, Inc. stockholders	$	18	$	(118)
Transfers to the noncontrolling interests:
Net decrease in Community Health Systems, Inc.
paid-in-capital for purchase of subsidiary partnership interests		(1)		-
Net transfers to the noncontrolling interests		(1)		-
Change to Community Health Systems, Inc. stockholders’ deficit
from net income (loss) attributable to Community Health
Systems, Inc. stockholders and transfers to noncontrolling interests	$	17	$	(118)

Earnings Per Share

3 Months Ended

Mar. 31, 2020

Earnings Per Share [Abstract]

Earnings Per Share Disclosure

12 . EARNINGS PER SHARE

The following table sets forth the components of the denominator for the computation of basic and diluted earnings per share for net income (loss) attributable to Community Health Systems, Inc. common stockholders:



	Three Months Ended
	March 31,
	2020		2019
Weighted-average number of shares outstanding — basic		114,301,519		113,257,608
Effect of dilutive securities:
Restricted stock awards		77,336		-
Employee stock options		476		-
Other equity-based awards		-		-
Weighted-average number of shares outstanding — diluted		114,379,331		113,257,608

The Company generated a loss attributable to Community Health Systems, Inc. common stockholders for the three month s ended March 31, 2019, so the effect of dilutive securities is not considered because their effect would be antidilutive. If the Company had generated income during the three months ended March 31, 2019, the effect of restricted stock awards, employee stock options, and other equity-based awards on the diluted shares calculation would have been an increase in shares of 59,261 .



	Three Months Ended
	March 31,
	2020		2019
Dilutive securities outstanding not included in
the computation of earnings per
share because their effect is antidilutive:
Employee stock options and restricted stock awards		4,851,171		3,273,866

Contingencies

3 Months Ended

Mar. 31, 2020

Contingencies [Abstract]

Contingencies Disclosure

13. CO NTINGENCIES

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 condensed 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 very large or 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.

In connection with the spin-off of Quorum Health Corporation (“QHC”), the Company agreed to indemnify QHC for certain liabilities relating to outcomes or events occurring prior to April 29, 2016, the closing date of the spin-off, including (i) certain claims and proceedings that were known to be outstanding at or prior to the consummation of the spin-off and involved multiple facilities and (ii) certain claims, proceedings and investigations by governmental authorities or private plaintiffs related to activities occurring at or related to QHC’s healthcare facilities prior to the closing date of the spin-off, but only to the extent, in the case of clause (ii), that such claims are covered by insurance policies maintained by the Company, including professional liability and employer practices. Notwithstanding the foregoing, the Company is not required to indemnify QHC in respect of any claims or proceedings arising out of or related to the business operations of Quorum Health Resources, LLC at any time or QHC’s compliance with the corporate integrity agreement. Subsequent to the spin-off of QHC, the Office of the Inspector General provided the Company with written assurance that it would look solely at QHC for compliance for its facilities under the Company’s Corporate Integrity Agreement; however, the Office of the Inspector General declined to enter into a separate corporate integrity agreement with QHC.

Probable Contingencies

Becker v. Community Health Systems, Inc. d/b/a Community Health Systems Professional Services Corporation d/b/a Community Health Systems d/b/a Community Health Systems PSC, Inc. d/b/a Rockwood Clinic P.S. and Rockwood Clinic, P.S. (Superior Court, Spokane, Washington). This suit was filed on February 29, 2012, by a former chief financial officer at Rockwood Clinic in Spokane, Washington. Becker claims he was wrongfully terminated for allegedly refusing to certify a budget for Rockwood Clinic in 2012. On February 29, 2012, he also filed an administrative complaint with the Department of Labor, Occupational Safety and Health Administration alleging that he is a whistleblower under Sarbanes-Oxley, which was dismissed by the agency and was appealed to an administrative law judge for a hearing that occurred on January 19-26, 2016. In a decision dated November 9, 2016, the law judge awarded Becker approximately $1.9 million for front pay, back pay and emotional damages with attorney fees to be later determined. The Company has appealed the award to the Administrative Review Board and is awaiting its decision. At a hearing on July 27, 2012, the trial court dismissed Community Health Systems, Inc. from the state case and subsequently certified the state case for an interlocutory appeal of the denial to dismiss his employer and the management company. The appellate court accepted the interlocutory appeal, and it was argued on April 30, 2014. On August 14, 2014, the court denied the Company’s appeal. On October 20, 2014, the Company filed a petition to review the denial with the Washington Supreme Court. The appeal was accepted and oral argument was heard on June 9, 2015. On September 15, 2015, the court denied the Company’s appeal and remanded to the trial court; a previous trial setting of September 12, 2016 has been vacated and not reset. On October 15, 2019, the Administrative Review Board released an order to show cause requiring Becker to file a brief to show cause why the Administrative Review Board should not remand the previous administrative decision for a new hearing before a new law judge. The parties have settled this case for an immaterial amount and both the administrative action and the Superior Court case have been dismissed.

2011 Class Action Shareholder Federal Securities Cases . Three purported class action cases have been filed in the United States District Court for the Middle District of Tennessee; namely, Norfolk County Retirement System v. Community Health Systems, Inc., et al., filed May 9, 2011; De Zheng v. Community Health Systems, Inc., et al., filed May 12, 2011; and Minneapolis Firefighters Relief Association v. Community Health Systems, Inc., et al., filed June 21, 2011. All three seek class certification on behalf of purchasers of the Company’s common stock between July 27, 2006 and April 11, 2011 and allege that misleading statements resulted in artificially inflated prices for the Company’s common stock. In December 2011, the cases were consolidated for pretrial purposes and NYC Funds and its counsel were selected as lead plaintiffs/lead plaintiffs’ counsel. In lieu of ruling on the Company’s motion to dismiss, the court permitted the plaintiffs to file a first amended consolidated class action complaint, which was filed on October 5, 2015. The Company’s motion to dismiss was filed on November 4, 2015 and oral argument was held on April 11, 2016. The Company’s motion to dismiss was granted on June 16, 2016 and on June 27, 2016, the plaintiffs filed a notice of appeal to the Sixth Circuit Court of Appeals. The matter was heard on May 3, 2017. On December 13, 2017, the Sixth Circuit reversed the trial court’s dismissal of the case and remanded it to the District Court. The Company filed a renewed partial motion to dismiss on February 9, 2018, which was denied by the District Court on September 24, 2018. The Company also filed a petition for a writ of certiorari to the United States Supreme Court on April 18, 2018 seeking review of the Sixth Circuit’s decision. The United States Supreme Court denied the petition for a writ of certiorari on October 1, 2018. The District Court granted the Plaintiff’s motion for class certification on July 26, 2019. The Company filed a petition for permission to appeal the District Court’s class certification order in the Sixth Circuit Court of Appeals on August 9, 2019, and that petition was denied on October 23, 2019. Trial for this matter is set for December 1, 2020. On January 21, 2020, the Company and the Plaintiff filed a stipulation of settlement indicating to the District Court that the parties had reached agreement on the principal terms of a settlement for $53 million. The settlement received preliminary approval from the District Court on January 30, 2020. Objections to the settlement are due May 18, 2020, and the hearing for final approval of the settlement is set for June 19, 2020. The Company’s $53 million reserve for this matter, which was recorded during the three months ended December 31, 2019, remains as of March 31, 2020, pending final approval of the settlement. The proposed settlement amount has been funded by the Company and is held in escrow as of March 31, 2020. Such amount is recorded in other current assets in the condensed consolidated balance sheet.

The table below presents a reconciliation of the beginning and ending liability balances (in millions) during the three months ended March 31, 2020, with respect to the Company’s determination of the contingencies of the Company in respect of which an accrual has been recorded.

Summary of Recorded Amounts


	Probable
	Contingencies
Balance as of December 31, 2019	$	68
Expense		-
Reserve for insured claim		7
Cash payments		(7)
Balance as of March 31, 2020	$	68

In accordance with applicable accounting guidance, the Company establishes a liability for litigation, regulatory and governmental matters for which, based on information currently available, the Company believes that a negative outcome is known or is probable and the amount of the loss is reasonably estimable. For all such matters (whether or not discussed in this contingencies footnote), such amounts have been recorded in other accrued liabilities on the condensed consolidated balance sheet and are included in the table above. Due to the uncertainties and difficulty in predicting the ultimate resolution of these contingencies, the actual amount could differ from the estimated amount reflected as a liability on the condensed consolidated balance sheet.

In the aggregate, attorneys’ fees and other costs incurred but not included in the table above related to probable contingencies, and Contingent Value Right-related contingencies accounted for at fair value totaled $2 million and less than $1 million for the three month ended March 31, 2020 and 2019, respectively, and are included in other operating expenses in the accompanying condensed consolidated statements of income (loss).

Matters for which an Outcome Cannot be Assessed

For the following legal matter, due to the uncertainties surrounding the ultimate outcome of the case, the Company cannot at this time assess what the outcome may be and is further unable to reasonably estimate any loss or range of loss.

Steadfast Insurance Company, et al v. Community Health Systems, Inc., CHS/Community Health Systems, Inc., CHSPSC, LLC and Pecos Valley of New Mexico, LLC; Community Health Systems, Inc., et al v. Steadfast Insurance Company, et al. These cases are filed in the Superior Court for the State of Delaware and the Chancery Court for the State of Delaware, respectively, and involve insurance coverage disputes related to a $73 million judgment rendered against Pecos Valley of New Mexico, LLC in Anne Sperling, et al v. Pecos Valley of New Mexico, LLC . The first case was brought by Steadfast Insurance Company in Delaware Superior Court seeking a declaration that the Sperling judgment is not a covered loss as defined by the insurance policies that are the subject of the case. The second case, filed by the Company in Delaware Chancery Court, seeks reformation of the subject policies. The Steadfast complaint was served on November 30, 2018. On December 13, 2018, Admiral Insurance Company, Endurance Specialty Insurance Ltd, and Illinois Union Insurance Company moved to intervene in the suit as petitioners. The Company has initiated counterclaims against each insurer in that case, including for bad faith against Steadfast. The Company filed the Community Health Systems complaint on January 22, 2020.The Sperling judgment against Pecos Valley of New Mexico, LLC, which is the subject of this litigation and which was rendered on September 5, 2018, in First Judicial Court of the State of New Mexico, is currently on appeal to the Court of Appeals of New Mexico. Trial of the Steadfast matter is set for December 7, 2020. The Company believes the insurers’ claims in the Steadfast litigation are without merit and will vigorously defend the case.

Subsequent Events	3 Months Ended
Subsequent Events	Mar. 31, 2020
Subsequent Events [Abstract]
Subsequent Events Disclosure	14. SUBSEQUENT EVENTS On April 20, 2020, one or more affiliates of the Company entered into a definitive agreement for the sale of substantially all of the assets of San Angelo Community Medical Center ( 171 licensed beds) in San Angelo, Texas to affiliates of Shannon Health System. On April 27, 2020, one or more affiliates of the Company entered into a definitive agreement for the sale of substantially all of the assets of each of Abilene Regional Medical Center ( 231 licensed beds) in Abilene, Texas and Brownwood Regional Medical Center ( 188 licensed beds) in Brownwood, Texas to subsidiaries of Hendrick Health System. On April 27, 2020, one or more affiliates of the Company entered into a definitive agreement for the sale of the majority ownership interest in St. Cloud Regional Medical Center ( 84 licensed beds) in St. Cloud, Florida to affiliates of Orlando Health, Inc., who already hold the minority ownership interest. The CARES Act, which was enacted on March 27, 2020, authorizes $100 billion in funding to hospitals and other healthcare providers to be distributed through the Public Health and Social Services Emergency Fund (the “PHSSEF”). Payments from the PHSSEF are intended to compensate healthcare providers for lost revenues and incremental expenses incurred in response to the COVID-19 pandemic and are not required to be repaid provided the recipients attest to and comply with certain terms and conditions, including limitations on balance billing and not using PHSSEF funds to reimburse expenses or losses that other sources are obligated to reimburse. The U.S. Department of Health and Human Services (the “HHS”) initially distributed $30 billion of this funding based on each provider’s share of total Medicare fee-for-service reimbursement in 2019 , but has announced that $50 billion in CARES Act funding (including the $30 billion already distributed) will be allocated proportional to providers’ share of 2018 net patient revenue. HHS has indicated that distributions of the remaining $50 billion will be targeted primarily to hospitals in COVID-19 high impact areas, to rural providers, and to reimburse providers for COVID-19-related treatment of uninsured patients . In April 2020, the Company received approximately $245 million in payments from the initial PHSSEF payments, which did not qualify for recognition during the three months ended March 31, 2020 . An additional $75 billion in emergency appropriations for COVID-19 response will be available to eligible providers under the Paycheck Protection Program and Health Care Enhancement Act (“PPPHCE Act”), which was enacted on April 24, 2020. These funds will also be distributed through the PHSSEF. Recipients will not be required to repay the amounts received, provided they comply with terms and conditions, which have not yet been finalized. As a way to increase cash flow to Medicare providers impacted by the COVID-19 pandemic, the CARES Act expanded the Medicare Accelerated and Advance Payment Program. Inpatient acute care hospitals may request accelerated payments of up to 100% of the Medicare payment amount for a six-month period (not including Medicare Advantage payments) , although CMS is now reevaluating pending and new applications in light of direct payments made available through PHSSEF. CMS will base payment amounts for inpatient acute care hospitals on the provider’s Medicare fee-for-service reimburse ments in the last six months of 2019. Such accelerated payments are interest free for inpatient acute care hospitals for 12 months , and the program currently requires CMS to recoup the payments beginning 120 days after receipt by the provider, by withholding future Medicare fee-for-service payments for claims until the full accelerated payment has been recouped. The program currently requires any outstanding balance remaining after 12 months to be repaid by the provider or be subject to an interest rate currently set at 10.25%. In April 2020, the Company received approximately $1.2 billion of accelerated payments, which did not qualify for recognition during the three months ended March 31, 2020. Lastly, the CARES Act provides for deferred payment of the employer portion of social security taxes between March 27, 2020 and December 31, 2020, with 50% of the deferred amount due December 31, 2021 and the remaining 50% due December 31, 2022. The Company began deferring the employer portion of social security taxes in mid-April 2020.

Summarized Financial Information

3 Months Ended

Mar. 31, 2020

Summarized Financial Information [Abstract]

Summarized Financial Information

15. SUMMARIZED FINANCIAL INFORMATION

The 6⅞% Senior Notes due 2022, which are senior unsecured obligations of CHS, and the 6¼% Senior Secured Notes due 2023, which are senior secured obligations of CHS (collectively, “the Notes”) are guaranteed on a senior basis by the Company and by certain of its existing and subsequently acquired or organized 100% owned domestic subsidiaries (collectively, the “subsidiary guarantors”). In addition, equity interests held by the Company in non-guarantor subsidiaries have been pledged as collateral under the Notes, except for equity interests held in three hospitals owned jointly with a non-profit, health organization. The Notes are fully and unconditionally guaranteed on a joint and several basis, with exceptions considered customary for such guarantees, limited to the release of the guarantee when a subsidiary guarantor’s capital stock is sold, or a sale of all of the subsidiary guarantor’s assets used in operations. There are no significant restrictions on the ability of the subsidiary guarantors to make distributions to the issuer. Summarized financial information is provided for Community Health Systems, Inc. (parent guarantor), CHS (issuer) and the subsidiary guarantors on a combined basis in accordance with SEC Regulation S-X Rules 3-10 and 13-01.

The accounting policies used in the preparation of this summarized financial information are consistent with those elsewhere in the condensed consolidated financial statements of the Company, except that intercompany transactions and balances of the parent, issuer and subsidiary guarantor entities with non-guarantors entities have not been eliminated. Equity in earnings from investments in non-guarantors entities has not been presented.

From time to time, subsidiaries of the Company sell and/or repurchase noncontrolling interests in consolidated subsidiaries, which may change subsidiaries between guarantors and non-guarantors. Amounts for prior periods have been revised to reflect the status of guarantors and non-guarantors as of March 31, 2020.

Summarized statements of income (loss) (in millions):


	Three Months Ended
	March 31, 2020
Net operating revenues	$	1,996
Income from operations		249
Net income		86
Net income attributable to Community Health Systems, Inc. Stockholders		86

Summarized balance sheets (in millions):


	March 31, 2020		December 31, 2019
Current assets	$	2,469	$	2,464
Noncurrent assets (a)		14,450		14,596
Current liabilities		1,413		1,472
Noncurrent liabilities (b)		17,330		15,800

(a) Includes amounts due from non-guarantor subsidiaries of $6.5 billion at both March 31, 2020 and December 31, 2019.
(b) Includes amounts due to non-guarantor subsidiaries of $3.0 billion and $1.4 billion as of March 31, 2020 and December 31, 2019 ,
respectively.

- Definition

The entire disclosure for condensed financial statements.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 3
-Paragraph d
-Subparagraph 4
-Subsection 10

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 3
-Paragraph c
-Subparagraph 4
-Subsection 10

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 12
-Paragraph a
-Subsection 04

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 3
-Paragraph e
-Subparagraph 4
-Subsection 10

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 3
-Paragraph f
-Subparagraph 4
-Subsection 10

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 3
-Subparagraph (SX 210.12-04(a))
-URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e24072-122690

+ Details

Basis of Presentation and Significant Accounting Policies (Policy)	3 Months Ended
	Mar. 31, 2020
Basis of Presentation and Significant Accounting Policies [Abstract]
Basis of Accounting, Policy	The unaudited condensed consolidated financial statements of Community Health Systems, Inc. (the “Parent” or “Parent Company”) and its subsidiaries (the “Company”) as of March 31, 2020 and December 31, 2019 and for the three-month periods ended March 31, 2020 and 2019, have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”). In the opinion of management, such information contains all adjustments, consisting only of normal recurring adjustments, necessary for a fair presentation of the results for such periods. All intercompany transactions and balances have been eliminated. The results of operations for the three months ended March 31, 2020, are not necessarily indicative of the results to be expected for the full fiscal year ending December 31, 2020. The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the amounts reported in the condensed consolidated financial statements. Actual results could differ from these estimates under different assumptions or conditions. Where applicable, the impact, if any, resulting from the emergence of a novel coronavirus (“COVID-19”) during the three months ended March 31, 2020, has been considered. Certain information and disclosures normally included in the notes to the consolidated financial statements have been condensed or omitted as permitted by the rules and regulations of the Securities and Exchange Commission (the “SEC”). The Company believes the disclosures are adequate to make the information presented not misleading. The accompanying unaudited condensed consolidated financial statements should be read in conjunction with the consolidated financial statements and notes thereto for the year ended December 31, 2019, contained in the Company’s Annual Report on Form 10-K filed with the SEC on February 20, 2020 (“2019 Form 10-K”). Certain prior period amounts have been reclassified to conform to the current period presentation within the condensed consolidated statements of cash flows. During the first quarter of 2020, the Company early adopted the SEC’s Financial Disclosures About Guarantors and Issuers of Guaranteed Securities and Affiliates Whose Securities Collateralize a Registrant’s Securities rules, which simplify the disclosure requirements related to the Company’s registered debt securities under Rule 3-10 of Regulation S-X (see Note 15).
Consolidation, Policy	Noncontrolling interests in less-than-wholly-owned consolidated subsidiaries of the Parent are presented as a component of total equity on the condensed consolidated balance sheets to distinguish between the interests of the Parent Company and the interests of the noncontrolling owners. Noncontrolling interests that are redeemable or may become redeemable at a fixed or determinable price at the option of the holder or upon the occurrence of an event outside of the control of the Company are presented in mezzanine equity on the condensed consolidated balance sheets. Substantially all of the Company’s operating costs and expenses are “cost of revenue” items. Operating costs that could be classified as general and administrative by the Company include the Company’s corporate office costs at its Franklin, Tennessee office, which were $37 million and $43 million for the three months ended March 31, 2020 and 2019, respectively. Included in these corporate office costs is stock-based compensation of $2 million and $3 million for the three months ended March 31, 2020 and 2019, respectively. Throughout these notes to the condensed consolidated financial statements, Community Health Systems, Inc., and its consolidated subsidiaries are referred to on a collective basis as the “Company.” This drafting style is not meant to indicate that the publicly traded Parent or any particular subsidiary of the Parent owns or operates any asset, business, or property. The hospitals, operations and businesses described in this filing are owned and operated by distinct and indirect subsidiaries of Community Health Systems, Inc.
Revenue Recognition, Policy	Revenue Recognition. Net Operating Revenues Net operating revenues are recorded at the transaction price estimated by the Company to reflect the total consideration due from patients and third-party payors in exchange for providing goods and services in patient care. These services are considered to be a single performance obligation and have a duration of less than one year. Revenues are recorded as these goods and services are provided. The transaction price, which involves significant estimates, is determined based on the Company’s standard charges for the goods and services provided, with a reduction recorded for price concessions related to third party contractual arrangements as well as patient discounts and other patient price concessions. During both of the three month periods ended March 31, 2020 and March 31, 2019, the impact of changes to the inputs used to determine the transaction price was considered immaterial. Currently, several states utilize supplemental reimbursement programs for the purpose of providing reimbursement to providers that is not specifically tied to an individual’s care, some of which offsets a portion of the cost of providing care to Medicaid and indigent patients. These programs are designed with input from the Centers for Medicare & Medicaid Services (“CMS”) and are funded with a combination of state and federal resources, including, in certain instances, fees or taxes levied on the providers. Under these supplemental programs, the Company recognizes revenue and related expenses in the period in which amounts are estimable and collection is reasonably assured. Reimbursement under these programs is reflected in net operating revenues and fees, taxes or other program-related costs are reflected in other operating expenses. The Company’s net operating revenues during the three months ended March 31, 2020 and 2019 have been presented in the following table based on an allocation of the estimated transaction price with the patient between the primary patient classification of insurance coverage (in millions):
Patient Accounts Receivable. Policy	Patient Accounts Receivable Patient accounts receivable are recorded at net realizable value based on certain assumptions determined by each payor. For third-party payors including Medicare, Medicaid, and Managed Care, the net realizable value is based on the estimated contractual reimbursement percentage, which is based on current contract prices or historical paid claims data by payor. For self-pay accounts receivable, which includes patients who are uninsured and the patient responsibility portion for patients with insurance, the net realizable value is determined using estimates of historical collection experience without regard to aging category. These estimates are adjusted for estimated conversions of patient responsibility portions, expected recoveries and any anticipated changes in trends. Patient accounts receivable can be impacted by the effectiveness of the Company’s collection efforts. Additionally, significant changes in payor mix, business office operations, economic conditions or trends in federal and state governmental healthcare coverage could affect the net realizable value of accounts receivable. The Company also continually reviews the net realizable value of accounts receivable by monitoring historical cash collections as a percentage of trailing net operating revenues, as well as by analyzing current period net revenue and admissions by payor classification, aged accounts receivable by payor, days revenue outstanding, the composition of self-pay receivables between pure self-pay patients and the patient responsibility portion of third-party insured receivables and the impact of recent acquisitions and dispositions. Final settlements for some payors and programs are subject to adjustment based on administrative review and audit by third parties. As a result of these final settlements, the Company has recorded amounts due to third-party payors of $87 million and $83 million as of March 31, 2020 and December 31, 2019, respectively, and these amounts are included in accrued liabilities-other in the accompanying condensed consolidated balance sheets. Amounts due from third-party payors were $131 million and $137 million as of March 31, 2020 and December 31, 2019, respectively, and are included in other current assets in the accompanying condensed consolidated balance sheets. Substantially all Medicare and Medicaid cost reports are final settled through 2016.
Charity Care, Policy	Charity Care In the ordinary course of business, the Company renders services to patients who are financially unable to pay for hospital care. The Company’s policy is to not pursue collections for such amounts; therefore, the related charges for those patients who are financially unable to pay and that otherwise do not qualify for reimbursement from a governmental program are not reported in net operating revenues, and are thus classified as charity care. The Company determines amounts that qualify for charity care primarily based on the patient’s household income relative to the federal poverty level guidelines, as established by the federal government. These charity care services are estimated to be $166 million and $141 million for the three months ended March 31, 2020 and 2019, respectively, representing the value (at the Company’s standard charges) of these charity care services that are excluded from net operating revenues. The estimated cost incurred by the Company to provide these charity care services to patients who are unable to pay was approximately $ 19 million and $ 15 million during the three months ended March 31, 2020 and 2019, respectively. The estimated cost of these charity care services was determined using a ratio of cost to gross charges and applying that ratio to the gross charges associated with providing care to charity patients for the period.
Accounting for the Impairment or Disposal of Long-Lived Assets, Policy	Accounting for the Impairment or Disposal of Long-Lived Assets. During the three months ended March 31, 2020, the Company recorded a total combined net impairment charge and gain on disposal of approximately $45 million. An impairment charge of approximately $64 million was recorded primarily to ad just the carrying value of long-lived assets at several hospitals where the Company is in discussions with potential buyers for divestiture at a sales price that indicates a fair value below carrying value. Included in the carrying value of the hospital disposal groups at March 31, 2020 is a net allocation of approximately $6 million of goodwill allocated from the hospital op erations reporting unit based on a calculation of the disposal groups’ relative fair value compared to the total reporting unit. The impairment charge was partially offset by a gain of approximately $19 million related to three hospitals sold on January 1, 2020. The Company will continue to evaluate the potential for further impairment of the long-lived assets of underperforming hospitals as well as evaluate offers for potential sales. Based on such analysis, additional impairment charges may be recorded in the future. During the three months ended March 31, 2019, the Company recorded a total combined impairment charge and loss on disposal of approximately $38 million to reduce the carrying value of closed hospitals and certain hospitals that have been deemed held for sale based on the difference between the carrying value of the hospital disposal groups compared to the estimated fair value less costs to sell.
New Accounting Pronouncements, Policy	New Accounting Pronouncements . In March 2020, the FASB issued Accounting Standards Update (“ASU”) 2020- 04, “Reference Rate Reform: Facilitation of the Effects of Reference Rate Reform on Financial Reporting.” This ASU provides optional expedients and exceptions for applying GAAP to contract modifications and hedging relationships, subject to meeting certain criteria that reference LIBOR or another rate that is expected to be discontinued. The amendments in the ASU are effective for all entities as of March 12, 2020 through December 31, 2022. The adoption of this guidance did not have a material impact on the Company’s condensed consolidated financial position or results of operations. The Company has evaluated all other recently issued, but not yet effective, ASUs and does not expect the eventual adoption of these ASUs to have a material impact on its condensed consolidated financial position or results of operations.

- Definition

Disclosure of accounting policy regarding (1) the principles it follows in consolidating or combining the separate financial statements, including the principles followed in determining the inclusion or exclusion of subsidiaries or other entities in the consolidated or combined financial statements and (2) its treatment of interests (for example, common stock, a partnership interest or other means of exerting influence) in other entities, for example consolidation or use of the equity or cost methods of accounting. The accounting policy may also address the accounting treatment for intercompany accounts and transactions, noncontrolling interest, and the income statement treatment in consolidation for issuances of stock by a subsidiary.

+ References + Details

- Definition

Disclosure of accounting policy for recognizing and measuring the impairment of long-lived assets. An entity also may disclose its accounting policy for long-lived assets to be sold. This policy excludes goodwill and intangible assets.

+ References + Details

Acquisitions and Divestitures (Policy)	3 Months Ended
Acquisitions and Divestitures (Policy)	Mar. 31, 2020
Acquisitions and Divestitures [Abstract]
Acquisitions Policy	Acquisitions The Company accounts for all transactions that represent business combinations using the acquisition method of accounting, where the identifiable assets acquired, the liabilities assumed and any noncontrolling interest in the acquired entity are recognized and measured at their fair values on the date the Company obtains control in the acquiree. Such fair values that are not finalized for reporting periods following the acquisition date are estimated and recorded as provisional amounts. Adjustments to these provisional amounts during the measurement period (defined as the date through which all information required to identify and measure the consideration transferred, the assets acquired, the liabilities assumed and any noncontrolling interests has been obtained, limited to one year from the acquisition date) are recorded when identified. Goodwill is determined as the excess of the fair value of the consideration conveyed in the acquisition over the fair value of the net assets acquired.

- Definition

Disclosure of accounting policy for completed business combinations (purchase method, acquisition method or combination of entities under common control). This accounting policy may include a general discussion of the purchase method or acquisition method of accounting (including for example, the treatment accorded contingent consideration, the identification of assets and liabilities, the purchase price allocation process, how the fair values of acquired assets and liabilities are determined) and the entity's specific application thereof. An entity that acquires another entity in a leveraged buyout transaction generally discloses the accounting policy followed by the acquiring entity in determining the basis used to value its interest in the acquired entity, and the rationale for that accounting policy.

+ References + Details

Fair Value (Policy)	3 Months Ended
Fair Value (Policy)	Mar. 31, 2020
Fair Value [Abstract]
Fair Value, Policy	Fair value is a market-based measurement, not an entity-specific measurement. Therefore, a fair value measurement should be determined based on the assumptions that market participants would use in pricing the asset or liability. As a basis for considering market participant assumptions in fair value measurements, the Company utilizes the U.S. GAAP fair value hierarchy that distinguishes between market participant assumptions based on market data obtained from sources independent of the reporting entity (observable inputs that are classified within Levels 1 and 2 of the hierarchy) and the reporting entity’s own assumption about market participant assumptions (unobservable inputs classified within Level 3 of the hierarchy). The inputs used to measure fair value are classified into the following fair value hierarchy: Level 1: Quoted market prices in active markets for identical assets or liabilities. Level 2: Observable market-based inputs or unobservable inputs that are corroborated by market data. Level 3: Unobservable inputs that are supported by little or no market activity and are significant to the fair value of the assets or liabilities. Level 3 includes values determined using pricing models, discounted cash flow methodologies, or similar techniques reflecting the Company’s own assumptions. In instances where the determination of the fair value hierarchy measurement is based on inputs from different levels of the fair value hierarchy, the level in the fair value hierarchy within which the entire fair value measurement falls is based on the lowest level input that is significant to the fair value measurement in its entirety. The Company’s assessment of the significance of a particular input to the fair value measurement in its entirety requires judgment of factors specific to the asset or liability. Transfers between levels within the fair value hierarchy are recognized by the Company on the date of the change in circumstances that requires such transfer. There were no transfers between levels during the three-month periods ended March 31, 2020 or March 31, 2019.

Summarized Financial Information (Policy)	3 Months Ended
Summarized Financial Information (Policy)	Mar. 31, 2020
Summarized Financial Information [Abstract]
Guarantor Financial Information Policy	The accounting policies used in the preparation of this summarized financial information are consistent with those elsewhere in the condensed consolidated financial statements of the Company, except that intercompany transactions and balances of the parent, issuer and subsidiary guarantor entities with non-guarantors entities have not been eliminated. Equity in earnings from investments in non-guarantors entities has not been presented.

Basis of Presentation and Significant Accounting Policies (Tables)

3 Months Ended

Mar. 31, 2020

Basis of Presentation and Significant Accounting Policies [Abstract]

Schedule of Net Operating Revenues



	Three Months Ended
	March 31,
	2020		2019
Medicare	$	756	$	889
Medicaid		407		428
Managed Care and other third-party payors		1,832		2,025
Self-pay		30		34
Total	$	3,025	$	3,376

Accounting for Stock-Based Compensation (Tables)

3 Months Ended

Mar. 31, 2020

Accounting for Stock-Based Compensation [Abstract]

Schedule of Share-based Compensation Expense



	Three Months Ended
	March 31,
	2020		2019
Effect on loss before income taxes	$	(2)	$	(3)
Effect on net income (loss)	$	(1)	$	(2)

Schedule of Share-based Payment Awards, Stock Options, Valuation Assumptions


	Three Months Ended March 31,
	2020		2019
Expected volatility	73.5	%	66.6	%
Expected dividends	-		-
Expected term	6 years		6 years
Risk-free interest rate	1.0	%	2.6	%

Schedule of Share-based Compensation, Stock Options, Activity




				Weighted-	Aggregate
				Average	Intrinsic
		Weighted-		Remaining	Value as of
		Average		Contractual	March 31,
	Shares	Exercise Price		Term	2020
Outstanding at December 31, 2019	1,110,134	$	16.90	5.6 years
Granted	946,500		4.93
Exercised	-		-
Forfeited and cancelled	(159,938)		33.90
Outstanding at March 31, 2020	1,896,696	$	9.50	8.1 years	$	-
Exercisable at March 31, 2020	530,192	$	21.27	4.2 years	$	-

Schedule of Share-based Compensation, Restricted Stock, Activity



		Weighted-
		Average Grant
	Shares	Date Fair Value
Unvested at December 31, 2019	3,857,402	$	5.47
Granted	2,197,500		4.90
Vested	(988,650)		5.77
Forfeited	(328,500)		9.19
Unvested at March 31, 2020	4,737,752		4.89

Schedule of Share-based Compensation, Restricted Stock Units, Activity



		Weighted-
		Average Grant
	Shares	Date Fair Value
Unvested at December 31, 2019	541,576	$	5.13
Granted	310,347		4.93
Vested	(238,184)		5.47
Forfeited	-		-
Unvested at March 31, 2020	613,739		4.89

- Definition

Tabular disclosure for stock option plans. Includes, but is not limited to, outstanding awards at beginning and end of year, grants, exercises, forfeitures, and weighted-average grant date fair value.

+ References + Details

Acquisitions and Divestitures (Tables)

3 Months Ended

Mar. 31, 2020

Acquisitions and Divestitures [Abstract]

Schedule of Divestitures


			Licensed
Hospital	Buyer	City, State	Beds	Effective Date

2020 Divestitures:

Southside Regional Medical Center	Bon Secours Mercy Health System	Petersburg, VA	300	January 1, 2020
Southampton Memorial Hospital	Bon Secours Mercy Health System	Franklin, VA	105	January 1, 2020
Southern Virginia Regional Medical Center	Bon Secours Mercy Health System	Emporia, VA	80	January 1, 2020

2019 Divestitures:

Bluefield Regional Medical Center	Princeton Community Hospital Association	Bluefield, WV	92	October 1, 2019
Lake Wales Medical Center	Adventist Health System	Lake Wales, FL	160	September 1, 2019
Heart of Florida Regional Medical Center	Adventist Health System	Davenport, FL	193	September 1, 2019
College Station Medical Center	St. Joseph Regional Health Center	College Station, TX	167	August 1, 2019
Tennova Healthcare - Lebanon	Vanderbilt University Medical Center	Lebanon, TN	245	August 1, 2019
Chester Regional Medical Center	Medical University Hospital Authority	Chester, SC	82	March 1, 2019
Carolinas Hospital System - Florence	Medical University Hospital Authority	Florence, SC	396	March 1, 2019
Springs Memorial Hospital	Medical University Hospital Authority	Lancaster, SC	225	March 1, 2019
Carolinas Hospital System - Marion	Medical University Hospital Authority	Mullins, SC	124	March 1, 2019
Memorial Hospital of Salem County	Community Healthcare Associates, LLC	Salem, NJ	126	January 31, 2019
Mary Black Health System - Spartanburg	Spartanburg Regional Healthcare System	Spartanburg, SC	207	January 1, 2019
Mary Black Health System - Gaffney	Spartanburg Regional Healthcare System	Gaffney, SC	125	January 1, 2019

Schedule of Balance Sheet Items Classified as Held for Sale

- Definition

Tabular disclosure of information related to a disposal group. Includes, but is not limited to, a discontinued operation, disposal classified as held-for-sale or disposed of by means other than sale or disposal of an individually significant component.

+ References

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-Paragraph 5B
-URI http://asc.fasb.org/extlink&oid=109222650&loc=SL51721673-107760

Reference 13: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 50
-Paragraph 4A
-URI http://asc.fasb.org/extlink&oid=109222650&loc=SL51721663-107760

+ Details

Goodwill and Other Intangible Assets (Tables)

3 Months Ended

Mar. 31, 2020

Goodwill and Other Intangible Assets [Abstract]

Schedule of Goodwill


Balance, as of December 31, 2019
Goodwill	$	7,142
Accumulated impairment losses		(2,814)
		4,328

Goodwill allocated to hospitals held for sale		(6)

Balance, as of March 31, 2020
Goodwill		7,136
Accumulated impairment losses		(2,814)
	$	4,322

Long-Term Debt (Tables)

3 Months Ended

Mar. 31, 2020

Long-term Debt [Abstract]

Schedule of Debt


	March 31,		December 31,
	2020		2019
5⅛% Senior Secured Notes due 2021	$	-	$	1,000
6⅞% Senior Notes due 2022		231		231
6¼% Senior Secured Notes due 2023		2,675		3,100
8⅝% Senior Secured Notes due 2024		1,033		1,033
6⅝% Senior Secured Notes due 2025		1,462		-
8% Senior Secured Notes due 2026		2,101		2,101
8% Senior Secured Notes due 2027		700		700
6⅞% Senior Notes due 2028		1,700		1,700
9⅞% Junior-Priority Secured Notes due 2023		1,770		1,770
8⅛% Junior-Priority Secured Notes due 2024		1,355		1,355
ABL Facility		380		273
Finance lease and financing obligations		290		272
Other		25		17
Less: Unamortized deferred debt issuance costs and note premium		(167)		(147)
Total debt		13,555		13,405
Less: Current maturities		(30)		(20)
Total long-term debt	$	13,525	$	13,385

Schedule of Early Redemption Prices on Notes



Period	Redemption Price
February 15, 2022 to February 14, 2023	103.313	%
February 15, 2023 to February 14, 2024	101.656	%
February 15, 2024 to February 14, 2025	100.000	%

Fair Value of Financial Instruments (Tables)

3 Months Ended

Mar. 31, 2020

Fair Value of Financial Instruments [Abstract]

Schedule of Estimated Fair Value of Financial Instruments, by Balance Sheet Grouping


	March 31, 2020				December 31, 2019
	Carrying		Estimated Fair		Carrying		Estimated Fair
	Amount		Value		Amount		Value
Assets:
Cash and cash equivalents	$	246	$	246	$	216	$	216
Investments in equity securities		114		114		141		141
Available-for-sale debt securities		103		103		101		101
Trading securities		12		12		12		12
Liabilities:
5⅛% Senior Secured Notes due 2021		-		-		990		1,003
6⅞% Senior Notes due 2022		229		173		229		188
6¼% Senior Secured Notes due 2023		2,654		2,560		3,074		3,148
8⅝% Senior Secured Notes due 2024		1,024		1,028		1,023		1,099
6⅝% Senior Secured Notes due 2025		1,421		1,379		-		-
8% Senior Secured Notes due 2026		2,071		2,004		2,070		2,182
8% Senior Secured Notes due 2027		691		602		691		700
6⅞% Senior Notes due 2028		1,678		516		1,678		1,700
9 ⅞% Junior-Priority Secured Notes due 2023		1,755		1,419		1,754		1,539
8⅛% Junior-Priority Secured Notes due 2024		1,341		936		1,340		1,113
ABL Facility and other debt		401		401		285		285

Schedule of Pre-tax Gain (Loss) Recognized as a Component of Other Comprehensive Income

Schedule of Effective Portion of the Pre-tax Loss (Gain) Reclassified from AOCL into Interest Expense on the Consolidated Statements of Income

Schedule of the Fair Value of Derivative Instruments in the Consolidated Balance Sheet

Asset Derivatives

Liability Derivatives

March 31, 2020

December 31, 2019

March 31, 2020

December 31, 2019

Balance

Sheet

Location

Fair Value

Location

Fair Value

Location

Fair Value

Location

Fair Value

Derivatives

designated as

Other

hedging

assets,

long-term

instruments

net

liabilities

- Definition

Tabular disclosure of the fair value of financial instruments, including financial assets and financial liabilities, and the measurements of those instruments, assets, and liabilities.

+ References + Details

Fair Value (Tables)

3 Months Ended

Mar. 31, 2020

Fair Value [Abstract]

Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis



	March 31, 2020		Level 1		Level 2		Level 3
Investments in equity securities	$	114	$	114	$	-	$	-
Available-for-sale debt securities		103		-		103		-
Trading securities		12		-		12		-
Total assets	$	229	$	114	$	115	$	-

Fair value of interest rate swap agreement	$	2	$	-	$	2	$	-
Total liabilities	$	2	$	-	$	2	$	-

	December 31, 2019		Level 1		Level 2		Level 3
Investments in equity securities	$	141	$	141	$	-	$	-
Available-for-sale debt securities		101		-		101		-
Trading securities		12		-		12		-
Total assets	$	254	$	141	$	113	$	-


Fair value of interest rate swap agreement	$	2	$	-	$	2	$	-
Total liabilities	$	2	$	-	$	2	$	-

- Definition

Tabular disclosure of assets and liabilities, including [financial] instruments measured at fair value that are classified in stockholders' equity, if any, that are measured at fair value on a recurring basis. The disclosures contemplated herein include the fair value measurements at the reporting date by the level within the fair value hierarchy in which the fair value measurements in their entirety fall, segregating fair value measurements using quoted prices in active markets for identical assets (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3).

+ References + Details

Leases (Tables)

3 Months Ended

Mar. 31, 2020

Leases [Abstract]

Components of Lease Cost and Rent Expense


	Three Months Ended
	March 31,
Lease Cost	2020		2019
Operating lease cost:
Operating lease cost	$	51	$	48
Short-term rent expense		26		30
Variable lease cost		5		3
Sublease income		(1)		(1)
Total operating lease cost	$	81	$	80

Finance lease cost:
Amortization of right-of-use assets	$	3	$	3
Interest on finance lease liabilities		2		2
Total finance lease cost	$	5	$	5

Supplemental Balance Sheet Information Related to Leases


	Balance Sheet Classification	March 31, 2020		December 31, 2019
Operating Leases:
Operating Lease ROU Assets	Other assets, net	$	634	$	607

Finance Leases:
Finance Lease ROU Assets	Property and equipment
	Land and improvements	$	8	$	8
	Buildings and improvements		168		154
	Equipment and fixtures		11		11
	Property and equipment		187		173
	Less accumulated depreciation and amortization		(58)		(56)
	Property and equipment, net	$	129	$	117

Current finance lease liabilities	Current maturities of long-term debt	$	6	$	6
Long-term finance lease liabilities	Long-term debt		122		107

Supplemental Cash Flow and Other Information Related to Leases


	Three Months Ended March 31,
Cash flow information	2020		2019
Cash paid for amounts included in the measurement
of lease liabilities:
Operating cash flows from operating leases (1)	$	47	$	35
Operating cash flows from finance leases		2		2
Financing cash flows from finance leases		1		3
Right-of-use assets obtained in exchange for new
finance lease liabilities		17		1
Right-of-use assets obtained in exchange for new
operating lease liabilities		35		15
__________

(1) Included in the change in other operating assets and liabilities in the condensed consolidated statement of cash flows.

Stockholders' Deficit (Tables)

3 Months Ended

Mar. 31, 2020

Stockholders' Deficit [Abstract]

Schedule of Stockholders' Deficit


			Community Health Systems, Inc. Stockholders
	Redeemable Noncontrolling Interest		Common Stock		Additional Paid-In Capital		Accumulated Other Comprehensive Loss (Income)		Accumulated Deficit		Noncontrolling Interest		Total Stockholders’ Deficit
Balance, December 31, 2019	$	502	$	1	$	2,008	$	(9)	$	(4,218)	$	77	$	(2,141)
Comprehensive income		8		-		-		2		18		8		28
Distributions to noncontrolling
interests		(22)		-		-		-		-		(8)		(8)
Purchase of subsidiary shares
from noncontrolling interests		(1)		-		(1)		-		-		-		(1)
Other reclassifications of
noncontrolling interests		8		-		-		-		-		(8)		(8)
Adjustment to redemption
value of redeemable
noncontrolling interests		7		-		(7)		-		-		-		(7)
Cancellation of restricted stock for
tax withholdings on vested shares		-		-		(1)		-		-		-		(1)
Share-based compensation		-		-		2		-		-		-		2
Balance, March 31, 2020	$	502	$	1	$	2,001	$	(7)	$	(4,200)	$	69	$	(2,136)

The following schedule presents the reconciliation of the carrying amount of total equity, equity attributable to the Company, and equity attributable to the noncontrolling interests as of March 31, 2019, and during the three-month period following December 31, 2018 (in millions):


			Community Health Systems, Inc. Stockholders
	Redeemable Noncontrolling Interest		Common Stock		Additional Paid-In Capital		Accumulated Other Comprehensive Loss		Accumulated Deficit		Noncontrolling Interest		Total Stockholders’ Deficit
Balance, December 31, 2018	$	504	$	1	$	2,017	$	(10)	$	(3,543)	$	72	$	(1,463)
Comprehensive income (loss)		9		-		-		-		(118)		8		(110)
Contributions from noncontrolling
interests		1		-		-		-		-		-		-
Distributions to noncontrolling
interests		(19)		-		-		-		-		(8)		(8)
Purchase of subsidiary shares
from noncontrolling interests		(1)		-		-		-		-		-		-
Other reclassifications of
noncontrolling interests		(1)		-		-		-		-		1		1
Adjustment to redemption
value of redeemable
noncontrolling interests		12		-		(12)		-		-		-		(12)
Cancellation of restricted
stock for tax withholdings
on vested shares		-		-		(1)		-		-		-		(1)
Share-based compensation		-		-		3		-		-		-		3
Balance, March 31, 2019	$	505	$	1	$	2,007	$	(10)	$	(3,661)	$	73	$	(1,590)

Schedule of Impact of Noncontrolling Interest to Stockholders' Deficit


	Three Months Ended
	March 31,
	2020		2019
Net income (loss) attributable to Community Health Systems, Inc. stockholders	$	18	$	(118)
Transfers to the noncontrolling interests:
Net decrease in Community Health Systems, Inc.
paid-in-capital for purchase of subsidiary partnership interests		(1)		-
Net transfers to the noncontrolling interests		(1)		-
Change to Community Health Systems, Inc. stockholders’ deficit
from net income (loss) attributable to Community Health
Systems, Inc. stockholders and transfers to noncontrolling interests	$	17	$	(118)

- Definition

The tabular disclosure of the effects of any changes in a parent's ownership interest in a subsidiary on the equity attributable to the parent if the ownership interests in a subsidiary changes during the period. The changes represented by this element did not result in the deconsolidation of the subsidiary.

+ References + Details

Earnings Per Share (Tables)

3 Months Ended

Mar. 31, 2020

Earnings Per Share [Abstract]

Schedule of Components of Denominator for Computation of Basic and Diluted Loss Per Share



	Three Months Ended
	March 31,
	2020		2019
Weighted-average number of shares outstanding — basic		114,301,519		113,257,608
Effect of dilutive securities:
Restricted stock awards		77,336		-
Employee stock options		476		-
Other equity-based awards		-		-
Weighted-average number of shares outstanding — diluted		114,379,331		113,257,608

Schedule of Antidilutive Securities



	Three Months Ended
	March 31,
	2020		2019
Dilutive securities outstanding not included in
the computation of earnings per
share because their effect is antidilutive:
Employee stock options and restricted stock awards		4,851,171		3,273,866

Contingencies (Tables)

3 Months Ended

Mar. 31, 2020

Contingencies [Abstract]

Schedule of Reconciliation of the Beginning and Ending Liability Balances in Connection with Probable Contingencies


	Probable
	Contingencies
Balance as of December 31, 2019	$	68
Expense		-
Reserve for insured claim		7
Cash payments		(7)
Balance as of March 31, 2020	$	68

- Definition

Tabular disclosure of the loss contingencies that were reported in the period or disclosed as of the balance sheet date.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 450
-SubTopic 20
-Section 50
-Paragraph 6
-URI http://asc.fasb.org/extlink&oid=118942415&loc=d3e14472-108349

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 450
-SubTopic 20
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=118942415&loc=d3e14326-108349

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 450
-SubTopic 20
-Section 50
-Paragraph 5
-URI http://asc.fasb.org/extlink&oid=118942415&loc=d3e14453-108349

Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 450
-SubTopic 20
-Section 50
-Paragraph 10
-URI http://asc.fasb.org/extlink&oid=118942415&loc=d3e14615-108349

Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 460
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=118943654&loc=d3e12021-110248

Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 450
-SubTopic 20
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=118942415&loc=d3e14394-108349

Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 450
-SubTopic 20
-Section 50
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=118942415&loc=d3e14435-108349

Reference 8: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 450
-SubTopic 20
-Section 50
-Paragraph 9
-URI http://asc.fasb.org/extlink&oid=118942415&loc=d3e14557-108349

Reference 9: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 460
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=118943654&loc=d3e12053-110248

+ Details

Summarized Financial Information (Tables)

3 Months Ended

Mar. 31, 2020

Summarized Financial Information [Abstract]

Summarized Statements of Income (Loss)


	Three Months Ended
	March 31, 2020
Net operating revenues	$	1,996
Income from operations		249
Net income		86
Net income attributable to Community Health Systems, Inc. Stockholders		86

Summarized Balance Sheets


	March 31, 2020		December 31, 2019
Current assets	$	2,469	$	2,464
Noncurrent assets (a)		14,450		14,596
Current liabilities		1,413		1,472
Noncurrent liabilities (b)		17,330		15,800

(a) Includes amounts due from non-guarantor subsidiaries of $6.5 billion at both March 31, 2020 and December 31, 2019.
(b) Includes amounts due to non-guarantor subsidiaries of $3.0 billion and $1.4 billion as of March 31, 2020 and December 31, 2019 ,
respectively.

Basis of Presentation and Significant Accounting Policies (Narrative) (Details) $ in Millions		3 Months Ended
	Jan. 01, 2020 item	Mar. 31, 2020 USD ($)	Mar. 31, 2019 USD ($)	Dec. 31, 2019 USD ($)
Net Operating Revenues, Policy [Abstract]
Value of charity care services at the Company's standard charges included in contractual allowances		$ 166	$ 141
Estimated cost incurred by Company to provide charity care services		19	15
Third-Party Reimbursement [Abstract]
Amounts due to third party payors		87		$ 83
Amounts due from third party payors		131		$ 137
Accounting for the Impairment or Disposal of Long-Lived Assets
Gain (loss) on disposition of business		45
Impairment and gain (loss) on sale of businesses, net		45	38
Goodwill allocated to hospital disposal group held for sale		6
Cost of Revenue [Abstract]
Corporate office costs		37	43
Stock-based compensation expense		2	3
Hospitals Sold or Deemed Held for Sale [Member]
Accounting for the Impairment or Disposal of Long-Lived Assets
Gain (loss) on disposition of business		19	$ 38
Number of hospitals sold \| item	3
Adjustment for Carrying Value of Other Long-Lived Assets at Underperforming Hospitals [Member]
Accounting for the Impairment or Disposal of Long-Lived Assets
Impairment and gain (loss) on sale of businesses, net		$ 64

Basis of Presentation and Significant Accounting Policies (Schedule of Net Operating Revenue) (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Health Care Organization, Receivable and Revenue Disclosures [Line Items]
Net operating revenues	$ 3,025	$ 3,376
Medicare [Member]
Health Care Organization, Receivable and Revenue Disclosures [Line Items]
Net operating revenues	756	889
Medicaid [Member]
Health Care Organization, Receivable and Revenue Disclosures [Line Items]
Net operating revenues	407	428
Managed Care And Other Third Party Payors [Member]
Health Care Organization, Receivable and Revenue Disclosures [Line Items]
Net operating revenues	1,832	2,025
Self-Pay [Member]
Health Care Organization, Receivable and Revenue Disclosures [Line Items]
Net operating revenues	$ 30	$ 34

- Definition

Amount of revenue recognized from goods sold, services rendered, insurance premiums, or other activities that constitute an earning process. Includes, but is not limited to, investment and interest income before deduction of interest expense when recognized as a component of revenue, and sales and trading gain (loss).

+ References + Details

Accounting for Stock-Based Compensation (Narrative) (Details)			3 Months Ended
	Mar. 01, 2020 USD ($) shares	Mar. 01, 2019 USD ($) shares	Mar. 31, 2020 USD ($) item $ / shares shares	Mar. 31, 2019 USD ($) item $ / shares	May 12, 2020 shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Employee service share-based compensation, unrecognized compensation costs on nonvested awards \| $			$ 25,000,000
Employee service share-based compensation total compensation cost not yet recognized, period for recognition			29 months
Employee service share-based compensation, nonvested awards, modifications to awards \| item			0	0
Aggregate intrinsic value of options exercised \| $			$ 0	$ 0
Employee Stock Option [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Employee service share-based compensation total compensation cost not yet recognized, period for recognition			31 months
Employee service share-based compensation, unrecognized compensation costs on nonvested stock options \| $			$ 4,000,000
Weighted-average grant date fair value of stock options \| $ / shares			$ 3.17	$ 3.08
Share Price \| $ / shares			$ 3.34
Restricted Stock Units (RSUs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation, number of shares received by each director			310,347
Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation arrangement award vesting rights			one-third increments on each of the first three anniversaries of the award date
Share-based compensation, number of shares received by each director			2,197,500
Restricted Stock and Restricted Stock Units [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Employee service share-based compensation total compensation cost not yet recognized, period for recognition			28 months
Employee service share-based compensation, unrecognized compensation costs on nonvested awards other than options \| $			$ 21,000,000
Plan 2000 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation arrangement award vesting rights			one-third increments on each of the first three anniversaries of the award date
Unissued common stock reserved for grants			0
Plan 2009 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation arrangement award vesting rights			one-third increments on each of the first three anniversaries of the award date
Unissued common stock reserved for grants			1,318,802
Plan 2009 [Member] \| Restricted Stock Units (RSUs) [Member] \| Outside Directors [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Fair value of units granted \| $	$ 170,000	$ 170,000
Share-based compensation, number of shares received by each director	34,483	34,068
Amended 2009 Plan [Member] \| Forecast [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unissued common stock reserved for grants					9,000,000
Contractual Term Of Option Granted Since 2008 [Member] \| Plan 2000 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Contractual term of option granted			10 years
Contractual Term of Option Granted in 2011 or Later [Member] \| Plan 2009 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Contractual term of option granted			10 years
Performance-Based Awards Granted On Or After March 1, 2017 [Member] \| Restricted Stock, Performance-Based Units [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation arrangement by payment award, performance objective measurement period			3 years

Accounting for Stock-Based Compensation (Schedule of Share-based Compensation Expense) (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Accounting for Stock-Based Compensation [Abstract]
Effect on loss before income taxes	$ (2)	$ (3)
Effect on net income (loss)	$ (1)	$ (2)

Accounting for Stock-Based Compensation (Schedule of Share-based Payment Awards, Stock Options, Valuation Assumptions) (Details) - Employee Stock Option [Member] - USD ($)	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected volatility	73.50%	66.60%
Expected dividends
Expected term	6 years	6 years
Risk-free interest rate	1.00%	2.60%

- Definition

The estimated measure of the percentage by which a share price is expected to fluctuate during a period. Volatility also may be defined as a probability-weighted measure of the dispersion of returns about the mean. The volatility of a share price is the standard deviation of the continuously compounded rates of return on the share over a specified period. That is the same as the standard deviation of the differences in the natural logarithms of the stock prices plus dividends, if any, over the period.

+ References + Details

- Definition

Expected term of award under share-based payment arrangement, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents reported fact of one year, five months, and thirteen days.

+ References + Details

Accounting for Stock-Based Compensation (Schedule of Share-based Compensation, Stock Options, Activity) (Details) - Employee Stock Option [Member] - $ / shares	3 Months Ended	12 Months Ended
	Mar. 31, 2020	Dec. 31, 2019
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Beginning Balance, Shares	1,110,134
Granted, Shares	946,500
Forfeited and cancelled, Shares	(159,938)
Ending Balance, Shares	1,896,696	1,110,134
Beginning of Period, Weighted Average Exercise Price	$ 16.90
Granted, Weighted Average Exercise Price	4.93
Forfeited and Cancelled, Weighted Average Exercise Price	33.90
End of Period, Weighted Average Exercise Price	$ 9.50	$ 16.90
Weighted Average Remaining Contractual Term	8 years 1 month 6 days	5 years 7 months 6 days
Exercisable, Shares	530,192
Exercisable, Weighted Average Exercise Price	$ 21.27
Exercisable, Weighted Average Remaining Contractual Term	4 years 2 months 12 days

Accounting for Stock-Based Compensation (Schedule of Share-based Compensation, Restricted Stock, Activity) (Details) - Restricted Stock [Member]	3 Months Ended
	Mar. 31, 2020 $ / shares shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Beginning Balance, Unvested Shares \| shares	3,857,402
Granted, Shares \| shares	2,197,500
Vested, Shares \| shares	(988,650)
Forfeited, Shares \| shares	(328,500)
Ending Balance, Unvested Shares \| shares	4,737,752
Beginning of Period, Weighted Average Grant Date Fair Value \| $ / shares	$ 5.47
Granted, Weighted Average Grant Date Fair Value \| $ / shares	4.90
Vested, Weighted Average Grant Date Fair Value \| $ / shares	5.77
Forfeited, Weighted Average Grant Date Fair Value \| $ / shares	9.19
End of Period, Weighted Average Grant Date Fair Value \| $ / shares	$ 4.89

Accounting for Stock-Based Compensation (Schedule of Share-based Compensation, Restricted Stock Units, Activity) (Details) - Restricted Stock Units (RSUs) [Member]	3 Months Ended
	Mar. 31, 2020 $ / shares shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Beginning Balance, Unvested Shares \| shares	541,576
Granted, Shares \| shares	310,347
Vested, Shares \| shares	(238,184)
Forfeited, Shares \| shares
Ending Balance, Unvested Shares \| shares	613,739
Beginning of Period, Weighted Average Grant Date Fair Value \| $ / shares	$ 5.13
Granted, Weighted Average Grant Date Fair Value \| $ / shares	4.93
Vested, Weighted Average Grant Date Fair Value \| $ / shares	5.47
Forfeited, Weighted Average Grant Date Fair Value \| $ / shares
End of Period, Weighted Average Grant Date Fair Value \| $ / shares	$ 4.89

Acquisitions and Divestitures (Acquisitions Narrative) (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Acquisitions and Divestitures [Line Items]
Acquisition and integration expenses related to prospective and closed acquisitions		$ 1
Maximum [Member]
Acquisitions and Divestitures [Line Items]
Acquisition and integration expenses related to prospective and closed acquisitions	$ 1
Physician Practices Clinics and Other Ancillary Businesses [Member] \| Maximum [Member]
Acquisitions and Divestitures [Line Items]
Business acquisition, cost of acquired entity, purchase price	$ 1

- Definition

Amount of consideration transferred, consisting of acquisition-date fair value of assets transferred by the acquirer, liabilities incurred by the acquirer, and equity interest issued by the acquirer.

+ References + Details

Acquisitions and Divestitures (Divestitures Narrative) (Details) $ in Millions	3 Months Ended		12 Months Ended
	Mar. 31, 2020 item	Dec. 31, 2018 USD ($)	Dec. 31, 2019 USD ($)	Mar. 18, 2020 item	Jan. 30, 2020 item
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Number of hospital closures	0
Shands Live Oak Regional Medical Center [Member] \| Live Oak, Florida [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Number of licensed beds					25
Shands Starke Regional Medical Center [Member] \| Starke, Florida [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Number of licensed beds					49
Northern Louisiana Medical Center [Member] \| Ruston, Louisiana [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Number of licensed beds				130
Tennova Healthcare [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Impairment charge recorded on the sale or closure of hospitals \| $		$ 27	$ 9

Acquisitions and Divestitures (Schedule of Divestitures) (Details)	3 Months Ended
	Mar. 31, 2020 item
Southside Regional Medical Center [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Number of licensed beds	300
Effective Date	Jan. 01, 2020
Southampton Memorial Hospital [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Number of licensed beds	105
Effective Date	Jan. 01, 2020
Southern Virginia Regional Medical Center [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Number of licensed beds	80
Effective Date	Jan. 01, 2020
Bluefield Regional Medical Center [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Number of licensed beds	92
Effective Date	Oct. 01, 2019
Lake Wales Medical Center [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Number of licensed beds	160
Effective Date	Sep. 01, 2019
Heart of Florida Regional Medical Center [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Number of licensed beds	193
Effective Date	Sep. 01, 2019
College Station Medical Center [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Number of licensed beds	167
Effective Date	Aug. 01, 2019
Tennova Healthcare Lebanon [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Number of licensed beds	245
Effective Date	Aug. 01, 2019
Chester Regional Medical Center [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Number of licensed beds	82
Effective Date	Mar. 01, 2019
Carolinas Hospital System - Florence [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Number of licensed beds	396
Effective Date	Mar. 01, 2019
Springs Memorial Hospital [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Number of licensed beds	225
Effective Date	Mar. 01, 2019
Carolinas Hospital System - Marion [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Number of licensed beds	124
Effective Date	Mar. 01, 2019
Memorial Hospital of Salem County [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Number of licensed beds	126
Effective Date	Jan. 31, 2019
Mary Black Health System - Spartanburg [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Number of licensed beds	207
Effective Date	Jan. 01, 2019
Mary Black Health System - Gaffney [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Number of licensed beds	125
Effective Date	Jan. 01, 2019

Acquisitions and Divestitures (Schedule of Balance Sheet Items Classified as Held for Sale) (Details) - USD ($) $ in Millions	Mar. 31, 2020	Dec. 31, 2019
Acquisitions and Divestitures [Abstract]
Other current assets	$ 20	$ 25
Other assets, net	286	262
Accrued liabilities	$ 25	$ 43

- Definition

Amount classified as accrued liabilities attributable to disposal group held for sale or disposed of, expected to be disposed of within one year or the normal operating cycle, if longer.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
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-Name Accounting Standards Codification
-Topic 360
-SubTopic 10
-Section 45
-Paragraph 9
-URI http://asc.fasb.org/extlink&oid=109226348&loc=d3e2473-110228

+ Details

- Definition

Amount classified as other assets attributable to disposal group held for sale or disposed of, expected to be disposed of within one year or the normal operating cycle, if longer.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
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-Paragraph 10
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+ Details

- Definition

Amount classified as other assets attributable to disposal group held for sale or disposed of, expected to be disposed of after one year or the normal operating cycle, if longer.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 360
-SubTopic 10
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-Paragraph 11
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+ Details

Goodwill and Other Intangible Assets (Schedule of Goodwill) (Details) $ in Millions	3 Months Ended
	Mar. 31, 2020 USD ($)
Goodwill [Roll Forward]
Goodwill Gross, Balance, beginning period	$ 7,142
Accumulated impairment losses, Balance, beginning of period	(2,814)
Goodwill, Balance, beginning of period	4,328
Goodwill allocated to hospitals held for sale	(6)
Goodwill allocated to hospitals held for sale	(6)
Goodwill Gross, Balance, end of period	7,136
Accumulated impairment losses, Balance, end of period	(2,814)
Goodwill, Balance, end of year	$ 4,322

- Definition

Amount classified as goodwill attributable to disposal group held for sale or disposed of.

+ References + Details

- Definition

Amount before accumulated impairment loss of an asset representing future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized.

+ References + Details

- Definition

Amount of accumulated impairment loss for an asset representing future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized.

+ References + Details

Goodwill and Other Intangible Assets (Intangible Assets Narrative) (Details) - USD ($)	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019	Dec. 31, 2019
Finite-Lived Intangible Assets [Line Items]
Finite-lived intangible assets acquired during the year	$ 0
Finite-lived intangible assets, gross	1,000,000		$ 1,000,000
Net, intangible asset not subject to amortization	60,000,000		63,000,000
Gross carrying amount of capitalized software	1,100,000,000		1,100,000,000
Capitalized computer software, net	301,000,000		321,000,000
Capitalized computer software, development stage costs	39,000,000
Capitalized Internal Use Software [Member]
Finite-Lived Intangible Assets [Line Items]
Acquired finite-lived intangible asset, residual value	0
Amortization expense	32,000,000	$ 30,000,000
Amortization expense for remainder 2020	94,000,000
Amortization expense for 2021	108,000,000
Amortization expense for 2022	52,000,000
Amortization expense for 2023	24,000,000
Amortization expense for 2024	12,000,000
Amortization expense for 2025	6,000,000
Amortization expense thereafter	$ 5,000,000
Capitalized Internal Use Software, Except Significant System Conversions [Member]
Finite-Lived Intangible Assets [Line Items]
Weighted-average amortization period	3 years
Minimum [Member] \| Capitalized Internal Use Software, Significant System Conversions [Member]
Finite-Lived Intangible Assets [Line Items]
Weighted-average amortization period	8 years
Maximum [Member]
Finite-Lived Intangible Assets [Line Items]
Finite-Lived intangible assets, net	$ 1,000,000		$ 1,000,000
Maximum [Member] \| Capitalized Internal Use Software, Significant System Conversions [Member]
Finite-Lived Intangible Assets [Line Items]
Weighted-average amortization period	10 years

Income Taxes (Narrative) (Details) - USD ($) $ in Millions	3 Months Ended
Income Taxes (Narrative) (Details) - USD ($) $ in Millions	Mar. 31, 2020	Mar. 31, 2019
Income Tax Contingency [Abstract]
Unrecognized benefit that would affect the effective tax rate	$ 1
Amount of interest and penalties included in liabilities for uncertain tax positions	$ 1
Effective income tax rate	122.80%	(7.40%)
Federal [Member] \| Tax Year 2014 [Member]
Income Tax Contingency [Abstract]
Open tax year	2014
Federal [Member] \| Tax Year 2015 [Member]
Income Tax Contingency [Abstract]
Open tax year	2015
CARES Act [Member]
Income Tax Contingency [Abstract]
Discrete net tax benefit	$ 240
Maximum [Member]
Income Tax Contingency [Abstract]
Income tax refund	$ 2	$ 1

Long-Term Debt (Schedule of Debt) (Details) - USD ($) $ in Millions	Mar. 31, 2020	Dec. 31, 2019
Debt Instrument [Line Items]
Debt and lease obligations	$ 13,555	$ 13,405
Less: Unamortized deferred debt issuance costs and note premium	(167)	(147)
Less: Current maturities	(30)	(20)
Total long-term debt	13,525	13,385
ABL Facility [Member]
Debt Instrument [Line Items]
Debt and lease obligations	380	273
Senior Notes [Member] \| Senior Notes at 6.875%, Due 2022 [Member]
Debt Instrument [Line Items]
Debt and lease obligations	231	231
Senior Notes [Member] \| Senior Notes At 6.875% Due 2028 [Member]
Debt Instrument [Line Items]
Debt and lease obligations	1,700	1,700
Senior Secured Notes [Member] \| Senior Secured Notes at 5.125%, Due 2021 [Member]
Debt Instrument [Line Items]
Debt and lease obligations		1,000
Senior Secured Notes [Member] \| Senior Secured Notes at 6.25%, Due 2023 [Member]
Debt Instrument [Line Items]
Debt and lease obligations	2,675	3,100
Senior Secured Notes [Member] \| Senior Secured Notes at 8.625%, Due 2024 [Member]
Debt Instrument [Line Items]
Debt and lease obligations	1,033	1,033
Senior Secured Notes [Member] \| Senior Secured Notes at 6.625% Due 2025 [Member]
Debt Instrument [Line Items]
Debt and lease obligations	1,462
Senior Secured Notes [Member] \| Senior Secured Notes at 8%, Due 2026 [Member]
Debt Instrument [Line Items]
Debt and lease obligations	2,101	2,101
Senior Secured Notes [Member] \| Senior Secured Notes At 8% Due 2027 [Member]
Debt Instrument [Line Items]
Debt and lease obligations	700	700
Junior-Priority Secured Notes [Member] \| Junior-Priority Secured Notes At 9.875% Due 2023 [Member]
Debt Instrument [Line Items]
Debt and lease obligations	1,770	1,770
Junior-Priority Secured Notes [Member] \| Junior-Priority Secured Notes at 8.125% Due 2024 [Member]
Debt Instrument [Line Items]
Debt and lease obligations	1,355	1,355
Finance Lease And Financing Obligations [Member]
Debt Instrument [Line Items]
Debt and lease obligations	290	272
Other [Member]
Debt Instrument [Line Items]
Debt and lease obligations	$ 25	$ 17

Long-Term Debt (6.625% Senior Secured Notes, Due 2025 Narrative) (Details) - USD ($)		3 Months Ended
	Feb. 06, 2020	Mar. 31, 2020	Mar. 31, 2019
Debt Instrument [Line Items]
Pre-tax loss from extinguishment of debt		$ (4,000,000)	$ (31,000,000)
Senior Secured Notes at 6.25%, Due 2023 [Member]
Debt Instrument [Line Items]
Extinguishment of debt amount	$ 426,000,000
Senior Secured Notes [Member] \| Senior Secured Notes at 6.625% Due 2025 [Member]
Debt Instrument [Line Items]
Debt instrument, offering date		Feb. 06, 2020
Debt instrument aggregate principal amount	$ 1,462,000,000
Debt instrument stated interest rate	6.625%
Debt instrument, maturity date		Feb. 15, 2025
Debt instrument redemption price percentage		100.00%
Pre-tax loss from extinguishment of debt		$ (4,000,000)
After-tax loss from extinguishment of debt		$ (3,000,000)

Long-Term Debt (Schedule of Early Redemption Prices on 6.625% Senior Secured Notes due 2025) (Details) - Senior Secured Notes at 6.625% Due 2025 [Member] - Senior Secured Notes [Member]	3 Months Ended
	Mar. 31, 2020
Debt Instrument, Redemption [Line Items]
Debt Instrument Redemption Price Percentage	100.00%
Debt Instrument, Redemption, Period One [Member]
Debt Instrument, Redemption [Line Items]
Debt Instrument Redemption Price Percentage	103.313%
Debt Instrument, Redemption Period, Start Date	Feb. 15, 2022
Debt Instrument, Redemption Period, End Date	Feb. 14, 2023
Debt Instrument, Redemption, Period Two [Member]
Debt Instrument, Redemption [Line Items]
Debt Instrument Redemption Price Percentage	101.656%
Debt Instrument, Redemption Period, Start Date	Feb. 15, 2023
Debt Instrument, Redemption Period, End Date	Feb. 14, 2024
Debt Instrument, Redemption, Period Three [Member]
Debt Instrument, Redemption [Line Items]
Debt Instrument Redemption Price Percentage	100.00%
Debt Instrument, Redemption Period, Start Date	Feb. 15, 2024
Debt Instrument, Redemption Period, End Date	Feb. 14, 2025

Long-Term Debt (Other Debt Narrative) (Details) $ in Millions	3 Months Ended
	Mar. 31, 2020 USD ($) agreement	Mar. 31, 2019 USD ($)
Debt Instrument [Line Items]
Interest paid on borrowings	$ 264	$ 189
Interest Rate Swap [Member]
Debt Instrument [Line Items]
Number of interest rate swaps \| agreement	1
Aggregate notional amount	$ 300
Interest Rate Swap, Currently Effective [Member]
Debt Instrument [Line Items]
Aggregate notional amount	300
ABL Facility [Member]
Debt Instrument [Line Items]
Debt instrument available borrowing base	769
Outstanding borrowings	380
ABL Facility [Member] \| ABL Facility Customary Covenants [Member]
Debt Instrument [Line Items]
Debt instrument available borrowing base	$ 95
Debt instrument variable interest rate	10.00%
ABL Facility [Member] \| Letter of Credit [Member]
Debt Instrument [Line Items]
Line of credit facility, maximum borrowing capacity	$ 150

Fair Value of Financial Instruments (Schedule of Estimated Fair Value of Financial Instruments, by Balance Sheet Grouping) (Details) - USD ($) $ in Millions	Mar. 31, 2020	Dec. 31, 2019
Assets:
Investments in equity securities	$ 114	$ 141
Available-for-sale debt securities	103	101
Trading securities	12	12
Carrying Amount [Member]
Assets:
Cash and cash equivalents	246	216
Investments in equity securities	114	141
Available-for-sale debt securities	103	101
Trading securities	12	12
Carrying Amount [Member] \| Senior Notes [Member] \| Senior Notes at 6.875%, Due 2022 [Member]
Liabilities:
Notes Payable, Fair Value Disclosure	229	229
Carrying Amount [Member] \| Senior Notes [Member] \| Senior Secured Notes at 6.625% Due 2025 [Member]
Liabilities:
Notes Payable, Fair Value Disclosure	1,421
Carrying Amount [Member] \| Senior Notes [Member] \| Senior Secured Notes At 8% Due 2027 [Member]
Liabilities:
Notes Payable, Fair Value Disclosure	691	691
Carrying Amount [Member] \| Senior Notes [Member] \| Senior Notes At 6.875 Percent Due 2028 [Member]
Liabilities:
Notes Payable, Fair Value Disclosure	1,678	1,678
Carrying Amount [Member] \| Senior Secured Notes [Member] \| Senior Secured Notes at 5.125%, Due 2021 [Member]
Liabilities:
Notes Payable, Fair Value Disclosure		990
Carrying Amount [Member] \| Senior Secured Notes [Member] \| Senior Secured Notes at 6.25%, Due 2023 [Member]
Liabilities:
Notes Payable, Fair Value Disclosure	2,654	3,074
Carrying Amount [Member] \| Senior Secured Notes [Member] \| Senior Secured Notes at 8.625%, Due 2024 [Member]
Liabilities:
Notes Payable, Fair Value Disclosure	1,024	1,023
Carrying Amount [Member] \| Senior Secured Notes [Member] \| Senior Secured Notes at 8%, Due 2026 [Member]
Liabilities:
Notes Payable, Fair Value Disclosure	2,071	2,070
Carrying Amount [Member] \| Junior-Priority Secured Notes [Member] \| Junior-Priority Secured Notes At 9.875% Due 2023 [Member]
Liabilities:
Notes Payable, Fair Value Disclosure	1,755	1,754
Carrying Amount [Member] \| Junior-Priority Secured Notes [Member] \| Junior-Priority Secured Notes at 8.125% Due 2024 [Member]
Liabilities:
Notes Payable, Fair Value Disclosure	1,341	1,340
Carrying Amount [Member] \| Receivables Facility and Other Debt, Type [Member] \| ABL Facility and Other Debt [Member]
Liabilities:
Notes Payable, Fair Value Disclosure	401	285
Estimated Fair Value [Member]
Assets:
Cash and cash equivalents	246	216
Investments in equity securities	114	141
Available-for-sale debt securities	103	101
Trading securities	12	12
Estimated Fair Value [Member] \| Senior Notes [Member] \| Senior Notes at 6.875%, Due 2022 [Member]
Liabilities:
Notes Payable, Fair Value Disclosure	173	188
Estimated Fair Value [Member] \| Senior Notes [Member] \| Senior Secured Notes at 6.625% Due 2025 [Member]
Liabilities:
Notes Payable, Fair Value Disclosure	1,379
Estimated Fair Value [Member] \| Senior Notes [Member] \| Senior Secured Notes At 8% Due 2027 [Member]
Liabilities:
Notes Payable, Fair Value Disclosure	602	700
Estimated Fair Value [Member] \| Senior Notes [Member] \| Senior Notes At 6.875 Percent Due 2028 [Member]
Liabilities:
Notes Payable, Fair Value Disclosure	516	1,700
Estimated Fair Value [Member] \| Senior Secured Notes [Member] \| Senior Secured Notes at 5.125%, Due 2021 [Member]
Liabilities:
Notes Payable, Fair Value Disclosure		1,003
Estimated Fair Value [Member] \| Senior Secured Notes [Member] \| Senior Secured Notes at 6.25%, Due 2023 [Member]
Liabilities:
Notes Payable, Fair Value Disclosure	2,560	3,148
Estimated Fair Value [Member] \| Senior Secured Notes [Member] \| Senior Secured Notes at 8.625%, Due 2024 [Member]
Liabilities:
Notes Payable, Fair Value Disclosure	1,028	1,099
Estimated Fair Value [Member] \| Senior Secured Notes [Member] \| Senior Secured Notes at 8%, Due 2026 [Member]
Liabilities:
Notes Payable, Fair Value Disclosure	2,004	2,182
Estimated Fair Value [Member] \| Junior-Priority Secured Notes [Member] \| Junior-Priority Secured Notes At 9.875% Due 2023 [Member]
Liabilities:
Notes Payable, Fair Value Disclosure	1,419	1,539
Estimated Fair Value [Member] \| Junior-Priority Secured Notes [Member] \| Junior-Priority Secured Notes at 8.125% Due 2024 [Member]
Liabilities:
Notes Payable, Fair Value Disclosure	936	1,113
Estimated Fair Value [Member] \| Receivables Facility and Other Debt, Type [Member] \| ABL Facility and Other Debt [Member]
Liabilities:
Notes Payable, Fair Value Disclosure	$ 401	$ 285

Fair Value of Financial Instruments (Narrative) (Details) $ in Millions	3 Months Ended
	Mar. 31, 2020 USD ($) agreement
Maximum [Member]
Derivative [Line Items]
Interest income arising from spread in fixed and floating rates of interest rate swap agreements that will be recognized in next 12 months	$ 1
Interest Rate Swap [Member]
Derivative [Line Items]
Number of interest rate swaps \| agreement	1
Aggregate notional amount	$ 300
Derivative fixed interest rate	2.892%
Derivative termination date	Aug. 30, 2020
Derivative liability fair value	$ 2

- Definition

Fair value, before effects of master netting arrangements, of a financial liability or contract with one or more underlyings, notional amount or payment provision or both, and the contract can be net settled by means outside the contract or delivery of an asset. Includes liabilities elected not to be offset. Excludes liabilities not subject to a master netting arrangement.

+ References + Details

- Definition

Nominal or face amount used to calculate payments on the derivative liability.

+ References + Details

Fair Value of Financial Instruments (Schedule of Pre-tax Gain (Loss) Recognized as a Component of Other Comprehensive Income) (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Cash Flow Hedging [Member] \| Interest Rate Swap [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Amount of Pre-Tax Loss Recognized in OCI (Effective Portion)	$ (1)	$ (2)

- Definition

Amount before tax of increase (decrease) in accumulated gain (loss) from derivative instruments designated and qualifying as the effective portion of cash flow hedges and an entity's share of an equity investee's increase (decrease) in deferred hedging gain (loss).

+ References + Details

Fair Value of Financial Instruments (Schedule of Effective Portion of the Pre-tax Loss (Gain) Reclassified from AOCL into Interest Expense on the Consolidated Statements of Income) (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Interest Expense [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Amount of Pre-Tax Loss (Gain) Reclassified from AOCL into Income (Effective Portion)	$ 1	$ (1)

- Definition

The effective portion of net gain (loss) reclassified from accumulated other comprehensive income into income on derivative instruments designated and qualifying as hedging instruments.

+ References + Details

Fair Value of Financial Instruments (Schedule of the Fair Value of Derivative Instruments in the Consolidated Balance Sheet) (Details) - Designated as Hedging Instrument [Member] - USD ($) $ in Millions	Mar. 31, 2020	Dec. 31, 2019
Other Assets [Member]
Derivatives, Fair Value [Line Items]
Asset derivatives designated as hedging instruments
Other Long-term Liabilities [Member]
Derivatives, Fair Value [Line Items]
Liability derivatives designated as hedging instruments	$ 2	$ 2

- Definition

Fair value, after offset of derivative liability, of financial asset or other contract with one or more underlyings, notional amount or payment provision or both, and the contract can be net settled by means outside the contract or delivery of an asset, before offset against an obligation to return collateral under a master netting arrangement. Includes assets elected not to be offset. Excludes assets not subject to a master netting arrangement.

+ References + Details

- Definition

Fair value, after offset of derivative asset, of financial liability or contract with one or more underlyings, notional amount or payment provision or both, and the contract can be net settled by means outside the contract or delivery of an asset, elected not to be and before offset against a right to receive collateral under a master netting arrangement. Includes liabilities elected not to be offset. Excludes liabilities not subject to a master netting arrangement.

+ References + Details

Fair Value (Narrative) (Details) - USD ($)	Mar. 31, 2020	Dec. 31, 2019	Mar. 31, 2019
Fair Value Disclosures [Line Items]
Fair value, assets, level 1 to level 2 transfers, amount	$ 0		$ 0
Fair value, assets, level 2 to level 1 transfers, amount	0		0
Fair value, liabilities, level 1 to level 2 transfers, amount	0		0
Fair value, liabilities, level 2 to level 1 transfers, amount	0		0
Available-for-sale debt securities	103,000,000	$ 101,000,000
Gross unrealized losses on available-for-sale debt securities	2,000,000		$ 1,000,000
Debt Securities [Member] \| Fair Value, Inputs, Level 2 [Member] \| Available-for-sale Securities [Member]
Fair Value Disclosures [Line Items]
Available-for-sale debt securities	$ 35,000,000	$ 51,000,000

Fair Value (Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis) (Details) - USD ($) $ in Millions	Mar. 31, 2020	Dec. 31, 2019
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments in equity securities	$ 114	$ 141
Available-for-sale debt securities	103	101
Trading securities	12	12
Total assets	229	254
Fair value of interest rate swap agreement	2	2
Total liabilities	2	2
Fair Value, Inputs, Level 1 [Member] \| Fair Value, Measurements, Recurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments in equity securities	114	141
Total assets	114	141
Fair Value, Inputs, Level 2 [Member] \| Fair Value, Measurements, Recurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available-for-sale debt securities	103	101
Trading securities	12	12
Total assets	115	113
Fair value of interest rate swap agreement	2	2
Total liabilities	$ 2	$ 2

Leases (Components of Lease Cost and Rent Expense) (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Leases [Abstract]
Operating lease cost	$ 51	$ 48
Short-term rent expense	26	30
Variable lease cost	5	3
Sublease Income	(1)	(1)
Total operating lease cost	81	80
Finance lease cost:
Amortization of right-of-use assets	3	3
Interest on finance lease liabilities	2	2
Total finance lease cost	$ 5	$ 5

Leases (Supplemental Balance Sheet Information Related to Leases) (Details) - USD ($) $ in Millions	Mar. 31, 2020	Dec. 31, 2019
Operating Leases:
Operating Lease ROU Assets	$ 634	$ 607
Operating Lease, Right-of-Use Asset, Statement of Financial Position [Extensible List]	us-gaap:OtherAssetsNoncurrent	us-gaap:OtherAssetsNoncurrent
Finance Leases:
Property and equipment	$ 9,618	$ 9,653
Less accumulated depreciation and amortization	(4,096)	(4,045)
Property and equipment, net	5,522	5,608
Current finance lease liabilities	$ 6	$ 6
Finance Lease, Liability, Current, Statement of Financial Position [Extensible List]	us-gaap:LongTermDebtAndCapitalLeaseObligationsCurrent	us-gaap:LongTermDebtAndCapitalLeaseObligationsCurrent
Long-term finance lease liabilities	$ 122	$ 107
Finance Lease, Liability, Noncurrent, Statement of Financial Position [Extensible List]	us-gaap:LongTermDebtNoncurrent	us-gaap:LongTermDebtNoncurrent
Finance Lease ROU Assets [Member]
Finance Leases:
Property and equipment	$ 187	$ 173
Less accumulated depreciation and amortization	(58)	(56)
Property and equipment, net	129	117
Finance Lease ROU Assets [Member] \| Land and Improvements [Member]
Finance Leases:
Property and equipment	8	8
Finance Lease ROU Assets [Member] \| Building and Building Improvements [Member]
Finance Leases:
Property and equipment	168	154
Finance Lease ROU Assets [Member] \| Equipment and Fixtures [Member]
Finance Leases:
Property and equipment	$ 11	$ 11

Leases (Supplemental Cash Flow and Other Information Related to Leases) (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Leases [Abstract]
Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases	$ 47	$ 35
Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from finance leases	2	2
Cash paid for amounts included in the measurement of lease liabilities: Financing cash flows from finance leases	1	3
Right-of-use assets obtained in exchange for new finance lease liabilities	17	1
Right-of-use assets obtained in exchange for new operating lease liabilities	$ 35	$ 15

Employee Benefit Plans (Narrative) (Details) - Supplemental Employee Retirement Plans, Defined Benefit [Member] - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019	Dec. 31, 2019
Defined Benefit Plan Disclosure [Line Items]
Net periodic benefit cost	$ 2	$ 2
Accrued benefits liabilities	$ 74		$ 72
Defined benefit plans and other post-retirement plans, weighted-average assumptions to determine net periodic cost, discount rate	3.10%	4.20%
Defined benefit plans and other post-retirement plans, weighted-average assumptions to determine net periodic cost, rate of compensation increase	3.00%	3.00%
Assets in a rabbi trust generally designated to pay benefits of the SERP	$ 78		$ 84

- Definition

Amount of net periodic benefit cost (credit) for defined benefit plan.

+ References + Details

- Definition

Amount of liability, recognized in statement of financial position, for defined benefit pension and other postretirement plans, classified as noncurrent.

+ References + Details

Stockholders' Deficit (Narrative) (Details) - USD ($) $ / shares in Units, $ in Millions	Mar. 31, 2020	Dec. 31, 2019
Stockholders' Deficit [Abstract]
Total capital stock, shares authorized	400,000,000
Common stock, shares authorized	300,000,000	300,000,000
Preferred stock, shares authorized	100,000,000	100,000,000
Common stock, par value per share	$ 0.01	$ 0.01
Preferred stock, par value per share	$ 0.01	$ 0.01
Preferred stock, shares outstanding	0
Amount available for dividend payments, stock repurchases at period end	$ 200

Stockholders' Deficit (Schedule of Stockholders' Deficit) (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Equity, beginning balance	$ (2,141)	$ (1,463)
Redeemable Noncontrolling Interests, beginning balance	502
Comprehensive income (loss)	28	(110)
Distributions to noncontrolling interests	(8)	(8)
Purchase of subsidiary shares from noncontrolling interests	(1)
Other reclassifications of noncontrolling interests	(8)	1
Adjustment to redemption value of redeemable noncontrolling interests	(7)	(12)
Cancellation of restricted stock for tax withholdings on vested shares	(1)	(1)
Share-based compensation	2	3
Equity, ending balance	(2,136)	(1,590)
Redeemable Noncontrolling Interests, ending balance	502
Redeemable Noncontrolling Interests (Non- Equity) [Member]
Redeemable Noncontrolling Interests, beginning balance	502	504
Comprehensive income (loss) attributable to redeemable noncontrolling interest	8	9
Contributions from redeemable noncontrolling interests		1
Distributions to redeemable noncontrolling interests	(22)	(19)
Purchase of subsidiary shares from noncontrolling interests	(1)	(1)
Other reclassifications of redeemable noncontrolling interests	8	(1)
Adjustment to redemption value of redeemable noncontrolling interests	7	12
Redeemable Noncontrolling Interests, ending balance	502	505
Common Stock [Member]
Equity, beginning balance	1	1
Equity, ending balance	1	1
Additional Paid-in Capital [Member]
Equity, beginning balance	2,008	2,017
Purchase of subsidiary shares from noncontrolling interests	(1)
Adjustment to redemption value of redeemable noncontrolling interests	(7)	(12)
Cancellation of restricted stock for tax withholdings on vested shares	(1)	(1)
Share-based compensation	2	3
Equity, ending balance	2,001	2,007
Accumulated Other Comprehensive Income (Loss) [Member]
Equity, beginning balance	(9)	(10)
Comprehensive income (loss)	2
Equity, ending balance	(7)	(10)
Accumulated Deficit [Member]
Equity, beginning balance	(4,218)	(3,543)
Comprehensive income (loss)	18	(118)
Equity, ending balance	(4,200)	(3,661)
Noncontrolling Interest [Member]
Equity, beginning balance	77	72
Comprehensive income (loss)	8	8
Distributions to noncontrolling interests	(8)	(8)
Other reclassifications of noncontrolling interests	(8)	1
Equity, ending balance	$ 69	$ 73

Stockholders' Deficit (Schedule of Impact of Noncontrolling Interest to Stockholders' Deficit) (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Stockholders' Deficit [Abstract]
Net income (loss) attributable to Community Health Systems, Inc. stockholders	$ 18	$ (118)
Net decrease in Community Health Systems, Inc. paid-in-capital for purchase of subsidiary partnership interests	(1)
Net transfers to the noncontrolling interests	(1)
Change to Community Health Systems, Inc. stockholders' deficit from net income (loss) attributable to Community Health Systems, Inc. stockholders and transfers to noncontrolling interests	$ 17	$ (118)

- Definition

This element represents the total net income attributable to the parent for the period and the effect of net changes during the period impacting the parent's ownership interest in a subsidiary as it relates to the total (consolidated) equity attributable to the parent. The changes to the parent's ownership interest in a subsidiary represented by this element did not result in a deconsolidation of the subsidiary from the consolidated financial statements.

+ References + Details

- Definition

The increase (decrease) during the period impacting the parent's ownership interest in a subsidiary as it relates to the total (consolidated) equity attributable to the parent. The changes to the parent's ownership interest in a subsidiary represented by this element did not arise in a deconsolidation of the subsidiary from the consolidated financial statements.

+ References + Details

- Definition

Represents the purchase by the parent of an additional equity interest in a subsidiary during the period, thereby effecting a change in total (consolidated) equity attributable to the parent. The purchase of the additional equity interest represented by this element increases the parent's controlling interest in the subsidiary.

+ References + Details

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
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-Section 45
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Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
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Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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+ Details

Earnings Per Share (Narrative) (Details)	3 Months Ended
Earnings Per Share (Narrative) (Details)	Mar. 31, 2019 shares
Earnings Per Share [Abstract]
Increase in number of shares to diluted shares calculation if income would have been generated	59,261

Earnings Per Share (Schedule of Components of Denominator for Computation of Basic and Diluted Loss Per Share) (Details) - shares	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Effect of dilutive securities:
Weighted-average number of shares outstanding - basic	114,301,519	113,257,608
Restricted stock awards	77,336
Employee stock options	476
Weighted-average number of shares outstanding - diluted	114,379,331	113,257,608

- Definition

The average number of shares or units issued and outstanding that are used in calculating diluted EPS or earnings per unit (EPU), determined based on the timing of issuance of shares or units in the period.

+ References + Details

- Definition

Number of [basic] shares or units, after adjustment for contingently issuable shares or units and other shares or units not deemed outstanding, determined by relating the portion of time within a reporting period that common shares or units have been outstanding to the total time in that period.

+ References + Details

Earnings Per Share (Schedule of Antidilutive Securities) (Details) - shares	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Earnings Per Share [Abstract]
Employee stock options and restricted stock awards excluded from computation of earnings per share amount	4,851,171	3,273,866

Contingencies (Narrative) (Details) - USD ($) $ in Millions				3 Months Ended
Contingencies (Narrative) (Details) - USD ($) $ in Millions	Jan. 21, 2020	Nov. 30, 2018	Nov. 09, 2016	Mar. 31, 2020	Mar. 31, 2019	Dec. 31, 2019
Pending Litigation [Member] \| Litigation Matters Where Negative Outcome Is Reasonably Possible [Member]
Loss Contingencies [Line Items]
Attorneys' fees and other costs incurred				$ 2.0
Pending Litigation [Member] \| Maximum [Member] \| Litigation Matters Where Negative Outcome Is Reasonably Possible [Member]
Loss Contingencies [Line Items]
Attorneys' fees and other costs incurred					$ 1.0
U.S. ex re. Baker vs. Community Health Systems, Inc. [Member]
Loss Contingencies [Line Items]
Judgment awarded			$ 1.9
Class Action Shareholder Federal Securities Cases [Member]
Loss Contingencies [Line Items]
Judgment awarded	$ 53.0
Liability based on the proposed settlement agreement						$ 53.0
Steadfast Insurance Company, et al v. Community Health Systems, Inc. [Member] \| Pending Litigation [Member] \| Litigation Matters For Which An Outcome Cannot Be Assessed [Member]
Loss Contingencies [Line Items]
Loss contingency damages sought value		$ 73.0

Contingencies (Schedule of Reconciliation of the Beginning and Ending Liability Balances in Connection with Probable Contingencies) (Details) - Pending Litigation [Member] - Other Probable Contingencies [Member] $ in Millions	3 Months Ended
	Mar. 31, 2020 USD ($)
Loss Contingency Accrual [Roll Forward]
Beginning Balance	$ 68
Expense
Reserve for insured claim	7
Cash payments	(7)
Ending Balance	$ 68

Subsequent Events (Narrative) (Details) - Subsequent Event [Member] $ in Millions	1 Months Ended
	Apr. 30, 2020 USD ($)	Apr. 27, 2020 item	Apr. 20, 2020 item
CARES Act [Member]
Subsequent Event [Line Items]
Accelerated payments received under the Cares Act \| $	$ 1,200
CARES Act [Member] \| Public Health and Social Services Emergency Fund (the "PHSSEF") [Member]
Subsequent Event [Line Items]
Proceeds received from government intended to compensate lost revenues and Incremental expenses incurred \| $	$ 245
San Angelo, Texas [Member] \| San Angelo Community Medical Center [Member]
Subsequent Event [Line Items]
Number of licensed beds			171
Abilene, Texas [Member] \| Abilene Regional Medical Center [Member]
Subsequent Event [Line Items]
Number of licensed beds		231
Brownwood, Texas [Member] \| Brownwood Regional Medical Center [Member]
Subsequent Event [Line Items]
Number of licensed beds		188
St. Cloud, Florida [Member] \| St. Cloud Regional Medical Center [Member]
Subsequent Event [Line Items]
Number of licensed beds		84

Summarized Financial Information (Narrative) (Details)	3 Months Ended
Summarized Financial Information (Narrative) (Details)	Mar. 31, 2020 item
Summarized Financial Information [Abstract]
Percentage of owned domestic subsidiaries which guaranteed senior notes	100.00%
Number of hospitals jointly owned with non-profit health organizations	3

Summarized Financial Information (Summarized Statements of Income (Loss) (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Condensed Financial Statements, Captions [Line Items]
Net operating revenues	$ 3,025	$ 3,376
Income from operations	110	189
Net income	34	(101)
Net income attributable to Community Health Systems, Inc. Stockholders	18	$ (118)
Parent Company, Subsidiary Issuer And Guarantor Subsidiaries [Member]
Condensed Financial Statements, Captions [Line Items]
Net operating revenues	1,996
Income from operations	249
Net income	86
Net income attributable to Community Health Systems, Inc. Stockholders	$ 86

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
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Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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-Topic 220
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-Section 45
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+ Details

- Definition

The consolidated profit or loss for the period, net of income taxes, including the portion attributable to the noncontrolling interest.

+ References

+ Details

- Definition

+ References + Details

Summarized Financial Information (Summarized Balance Sheets) (Details) - USD ($)
$ in Millions

Mar. 31, 2020

Dec. 31, 2019

Condensed Financial Statements, Captions [Line Items]

Current assets

$ 3,360

$ 3,427

Current liabilities

2,165

2,282

Parent Company, Subsidiary Issuer And Guarantor Subsidiaries [Member]

Condensed Financial Statements, Captions [Line Items]

Current assets

2,469

2,464

Noncurrent assets

^[1]

14,450

14,596

Current liabilities

1,413

1,472

Noncurrent liabilities

^[2]

17,330

15,800

Non-Guarantor Subsidiaries [Member]

Condensed Financial Statements, Captions [Line Items]

Noncurrent assets

6,500

Noncurrent liabilities

$ 3,000

$ 1,400

[1]	Includes amounts due from non-guarantor subsidiaries of $6.5 billion at both March 31, 2020 and December 31, 2019.
[2]	Includes amounts due to non-guarantor subsidiaries of $3.0 billion and $1.4 billion as of March 31, 2020 and December 31, 2019

- Definition

Sum of the carrying amounts as of the balance sheet date of all assets that are expected to be realized in cash, sold, or consumed within one year (or the normal operating cycle, if longer). Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.

+ References + Details

- Definition

Sum of the carrying amounts as of the balance sheet date of all assets that are expected to be realized in cash, sold or consumed after one year or beyond the normal operating cycle, if longer.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
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+ Details

- Definition

Amount of obligation due after one year or beyond the normal operating cycle, if longer.

+ References

+ Details