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Document And Entity Information - USD ($)	12 Months Ended
Document And Entity Information - USD ($)	Dec. 31, 2017	Feb. 15, 2018	Jun. 30, 2017
Document And Entity Information [Abstract]
Document Type	10-K
Amendment Flag	false
Document Period End Date	Dec. 31, 2017
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2017
Entity Registrant Name	CHEMED CORP
Trading Symbol	CHE
Entity Central Index Key	0000019584
Current Fiscal Year End Date	--12-31
Entity Filer Category	Large Accelerated Filer
Entity Common Stock, Shares Outstanding		16,161,250
Entity Public Float			$ 3,199,077,660
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Well-known Seasoned Issuer	Yes

Consolidated Statements Of Income - USD ($) shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Consolidated Statements Of Income [Abstract]
Service revenues and sales	$ 1,666,724	$ 1,576,881	$ 1,543,388
Cost of services provided and goods sold (excluding depreciation)	1,150,532	1,115,431	1,087,610
Selling, general and administrative expenses	276,652	243,572	237,821
Depreciation	35,488	34,279	32,369
Amortization	137	359	1,130
Other operating expenses (Note 21)	90,880	4,491
Total costs and expenses	1,553,689	1,398,132	1,358,930
Income from operations	113,035	178,749	184,458
Interest expense	(4,272)	(3,715)	(3,645)
Other income/(expense) - net (Note 10)	8,154	2,020	(687)
Income before income taxes	116,917	177,054	180,126
Income taxes (Note 11)	(18,740)	(68,311)	(69,852)
Net income	$ 98,177	$ 108,743	$ 110,274
Earnings Per Share (Note 15)
Net income	$ 6.11	$ 6.64	$ 6.54
Average number of shares outstanding	16,057	16,383	16,870
Diluted Earnings Per Share (Note 15)
Net income	$ 5.86	$ 6.48	$ 6.33
Average number of shares outstanding	16,742	16,789	17,422

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Current assets
Cash and cash equivalents (Note 9)	$ 11,121	$ 15,310
Accounts receivable less allowances of $15,175 (2016 - $14,236)	113,651	132,021
Inventories	5,334	5,755
Prepaid income taxes	29,848	3,709
Prepaid expenses	16,092	13,105
Total current assets	176,046	169,900
Investments of deferred compensation plans held in trust (Notes 14 and 16)	62,067	54,389
Properties and equipment, at cost, less accumulated depreciation (Note 12)	143,034	121,302
Identifiable intangible assets less accumulated amortization of $32,887 (2016 - $33,225) (Note 6)	54,865	55,065
Goodwill	476,887	472,366
Other assets	7,127	7,037
Total Assets	920,026	880,059
Current liabilities
Accounts payable	48,372	39,586
Current portion of long-term debt (Note 3)	10,000	8,750
Accrued insurance	46,968	47,960
Accrued compensation	62,933	53,979
Accrued legal	1,786	1,805
Other current liabilities	23,463	19,752
Total current liabilities	193,522	171,832
Deferred income taxes (Notes 11)	16,640	14,291
Long-term debt (Note 3)	91,200	100,000
Deferred compensation liabilities (Note 14)	61,800	54,288
Other liabilities	16,510	15,549
Total Liabilities	379,672	355,960
Commitments and contingencies (Note 13 and 18)
Stockholders' Equity
Capital stock - authorized 80,000,000 shares $1 par; issued 34,732,192 shares (2016 - 34,270,104 shares)	34,732	34,270
Paid-in capital	695,797	639,703
Retained earnings	1,038,955	958,149
Treasury stock - 18,694,047 shares (2016 - 18,083,527 shares), at cost	(1,231,332)	(1,110,536)
Deferred compensation payable in Company stock (Note 14)	2,202	2,513
Total Stockholders' Equity	540,354	524,099
Total Liabilities and Stockholders' Equity	$ 920,026	$ 880,059

Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Consolidated Balance Sheets [Abstract]
Accounts receivable, allowances	$ 15,175	$ 14,236
Identifiable intangible assets, accumulated amortization	$ 32,887	$ 33,225
Capital stock - authorized	80,000,000	80,000,000
Capital stock - par value	$ 1	$ 1
Capital stock - issued	34,732,192	34,270,104
Treasury stock	18,694,047	18,083,527

Consolidated Statements Of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Cash Flows from Operating Activities
Net income	$ 98,177	$ 108,743	$ 110,274
Adjustments to reconcile net income to net cash provided by operations:
Depreciation and amortization	35,625	34,638	33,499
Provision for uncollectible accounts receivable	17,306	16,319	14,247
Stock option expense	10,485	8,330	5,445
Loss on sale of transportation equipment (Note 21)	5,266
Noncash portion of long-term incentive compensation	3,774	1,301	6,644
Provision/(benefit) for deferred income taxes (Note 11)	2,407	(6,707)	6,325
Amortization of restricted stock awards	1,231	1,855	2,107
Noncash directors' compensation	766	541	540
Amortization of debt issuance costs	516	519	523
Noncash early retirement expense (Note 21)		1,747
Changes in operating assets and liabilities, excluding amounts acquire in business combinations:
Decrease/(increase) in accounts receivable	1,072	(42,142)	4,132
Decrease/(increase) in inventories	421	559	(142)
Increase in prepaid expenses	(2,987)	(253)	(1,290)
Increase in accounts payable and other current liabilities	12,890	891	476
(Decrease)/increase in income taxes	(26,104)	13,886	344
Increase in other assets	(8,330)	(5,224)	(47)
Increase in other liabilities	8,561	7,105	1,320
Excess tax benefit on stock-based compensation		(7,195)	(14,042)
Other sources	1,419	480	1,145
Net cash provided by operating activities	162,495	135,393	171,500
Cash Flows from Investing Activities
Capital expenditures	(64,300)	(39,772)	(44,135)
Business combinations, net of cash acquired (Note 7)	(4,725)		(6,614)
Other sources/(uses)	1,417	(90)	432
Net cash used by investing activities	(67,608)	(39,862)	(50,317)
Cash Flows from Financing Activities
Proceeds from revolving line of credit	261,650	184,550	103,200
Payments on revolving line of credit	(260,450)	(159,550)	(153,200)
Purchases of treasury stock	(94,640)	(102,313)	(59,323)
Proceeds from exercise of stock options (Note 4)	27,092	8,421	15,424
Dividends paid	(17,371)	(16,439)	(15,605)
Capital stock surrendered to pay taxes on stock-based compensation	(14,223)	(8,772)	(15,734)
Payments on other long-term debt	(8,750)	(7,500)	(6,250)
Change in cash overdrafts payable	6,700	(736)	(1,177)
Excess tax benefit on stock-based compensation		7,195	14,042
Other sources/(uses)	916	196	(1,965)
Net cash used by financing activities	(99,076)	(94,948)	(120,588)
Increase/(decrease) in Cash and Cash Equivalents	(4,189)	583	595
Cash and cash equivalents at beginning of year	15,310	14,727	14,132
Cash and cash equivalents at end of year	$ 11,121	$ 15,310	$ 14,727

Consolidated Statements Of Changes In Stockholders' Equity - USD ($) $ in Thousands	Capital Stock [Member]	Paid-In Capital [Member]	Retained Earnings [Member]	Treasury Stock-At Cost [Member]	Deferred Compensation Payable In Company Stock [Member]	Total
Balance at Dec. 31, 2014	$ 33,337	$ 538,845	$ 771,176	$ (894,285)	$ 2,283	$ 451,356
Net income			110,274			110,274
Dividends paid			(15,605)			(15,605)
Stock awards and exercise of stock options (Note 4)	648	66,077		(38,257)		28,468
Purchases of treasury stock (Note 20)				(59,323)		(59,323)
Other		(1,916)		(113)	112	(1,917)
Balance at Dec. 31, 2015	33,985	603,006	865,845	(991,978)	2,395	513,253
Net income			108,743			108,743
Dividends paid			(16,439)			(16,439)
Stock awards and exercise of stock options (Note 4)	285	36,453		(16,127)		20,611
Purchases of treasury stock (Note 20)				(102,313)		(102,313)
Other		244		(118)	118	244
Balance at Dec. 31, 2016	34,270	639,703	958,149	(1,110,536)	2,513	524,099
Net income			98,177			98,177
Dividends paid			(17,371)			(17,371)
Stock awards and exercise of stock options (Note 4)	462	55,264		(26,467)		29,259
Purchases of treasury stock (Note 20)				(94,640)		(94,640)
Other		830		311	(311)	830
Balance at Dec. 31, 2017	$ 34,732	$ 695,797	$ 1,038,955	$ (1,231,332)	$ 2,202	$ 540,354

Consolidated Statements Of Changes In Stockholders' Equity (Parenthetical) - $ / shares	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Consolidated Statements Of Changes In Stockholders' Equity [Abstract]
Dividends paid per share	$ 1.08	$ 1.00	$ 0.92

Summary Of Significant Accounting Policies

12 Months Ended

Dec. 31, 2017

Summary Of Significant Accounting Policies [Abstract]

Summary Of Significant Accounting Policies

1.Summary of Significant Accounting Policies

NATURE OF OPERATIONS

We operate through our two wholly-owned subsidiaries: VITAS Healthcare Corporation (“VITAS”) and Roto-Rooter Group, Inc. (“Roto-Rooter”). VITAS focuses on hospice care that helps make terminally ill patients' final days as comfortable as possible. Through its team of doctors, nurses, home health aides, social workers, clergy and volunteers, VITAS provides direct medical services to patients, as well as spiritual and emotional counseling to both patients and their families. Roto-Rooter provides plumbing, drain cleaning and water restoration services to both residential and commercial customers. Through its network of company-owned branches, independent contractors and franchisees, Roto-Rooter offers plumbing, drain cleaning service and water restoration to approximately 90% of the U.S. population.

PRINCIPLES OF ACCOUNTING

The consolidated financial statements have been prepared on a going-concern basis. Management has adopted the evaluation requirements of Accounting Stanadards Update “ASU No. 2014-15 – Presentation of Financial Statements – Going Concern”.

The consolidated financial statements include the accounts of Chemed Corporation and its wholly owned subsidiaries. All intercompany transactions have been eliminated. We have analyzed the provisions of the Financial Accounting Standards Board (“FASB”) authoritative guidance on the consolidation of variable interest entities relative to our contractual relationships with Roto-Rooter’s independent contractors and franchisees. The guidance requires the primary beneficiary of a Variable Interest Entity (“VIE”) to consolidate the accounts of the VIE. We have concluded that neither the independent contractors nor the franchisees are VIEs.

CASH EQUIVALENTS

Cash equivalents comprise short-term, highly liquid investments, including money market funds that have original maturities of three months or less.

ACCOUNTS AND LOANS RECEIVABLE

Accounts and loans receivable are recorded at the principal balance outstanding less estimated allowances for uncollectible accounts. For the Roto-Rooter segment, allowances for trade accounts receivable are generally provided for accounts more than 90 days past due, although collection efforts continue beyond that time. Due to the small number of loans receivable outstanding, allowances for loan losses are determined on a case-by-case basis. For the VITAS segment, allowances for accounts receivable are provided on accounts based on expected collection rates by payer types. The expected collection rate is based on both historical averages and known current trends. Final write-off of overdue accounts or loans receivable is made when all reasonable collection efforts have been made and payment is not forthcoming. We closely monitor our receivables and periodically review procedures for granting credit to attempt to hold losses to a minimum.

We make appropriate provisions to reduce our accounts receivable balance for any governmental or other payer reviews resulting in denials of patient service revenue. We believe our hospice programs comply with all payer requirements at the time of billing. However, we cannot predict whether future billing reviews or similar audits by payers will result in material denials or reductions in revenue.

CONCENTRATION OF RISK

As of December 31, 2017 and 2016, approximately 59%, of VITAS’ total accounts receivable balance were due from Medicare and 32% and 31%, respectively, of VITAS’ total accounts receivable balance were due from various state Medicaid programs. Combined accounts receivable from Medicare and Medicaid represent approximately 55% of the consolidated net accounts receivable in the accompanying consolidated balance sheets as of December 31, 2017.

As further described in Note 19, we had agreements with a vendor to provide specified pharmacy services for VITAS and its hospice patients. In 2017 and 2016, respectively, purchases made from this vendor represent in excess of 85% of all pharmacy services used by VITAS.

INVENTORIES

Substantially all of the inventories are either general merchandise or finished goods. Inventories are stated at the lower of cost or net realizable value. For determining the value of inventories, cost methods that reasonably approximate the first-in, first-out (“FIFO”) method are used.

DEPRECIATION AND PROPERTIES AND EQUIPMENT

Depreciation of properties and equipment is computed using the straight-line method over the estimated useful lives of the assets. Leasehold improvements are amortized over the lesser of the remaining lease terms (excluding option terms) or their useful lives. Expenditures for maintenance, repairs, renewals and betterments that do not materially prolong the useful lives of the assets are expensed as incurred. The cost of property retired or sold and the related accumulated depreciation are removed from the accounts, and the resulting gain or loss is reflected currently in other operating expense or other income, net.

Expenditures for major software purchases and software developed for internal use are capitalized and depreciated using the straight-line method over the estimated useful lives of the assets. For software developed for internal use, external direct costs for materials and services and certain internal payroll and related fringe benefit costs are capitalized in accordance with the FASB’s authoritative guidance on accounting for the costs of computer software developed or obtained for internal use.

The weighted average lives of our property and equipment at December 31, 2017, were:


Buildings and building improvements	12.1	yrs.
Transportation equipment	11.0
Machinery and equipment	5.2
Computer software	4.6
Furniture and fixtures	4.8

GOODWILL AND INTANGIBLE ASSETS

The table below shows a rollforward of Goodwill (in thousands):


				Roto-
		Vitas		Rooter		Total
Balance at December 31, 2015	$	328,301	$	144,021	$	472,322
Foreign currency adjustments		-		44		44
Balance at December 31, 2016	$	328,301	$	144,065	$	472,366
Business combinations		-		4,396		4,396
Foreign currency adjustments		-		125		125
Balance at December 31, 2017	$	328,301	$	148,586	$	476,887

Identifiable, definite-lived intangible assets arise from purchase business combinations and are amortized using either an accelerated method or the straight-line method over the estimated useful lives of the assets. The selection of an amortization method is based on which method best reflects the economic pattern of usage of the asset. The weighted average lives of our identifiable, definite-lived intangible assets at December 31, 2017, were:


Covenants not to compete	6.5	yrs.
Reacquired franchise rights	5.9
Referral networks	10.0
Customer lists	13.3

The date of our annual goodwill and indefinite-lived intangible asset impairment analysis is October 1. The VITAS trade name is considered to have an indefinite life. We also capitalize the direct costs of obtaining licenses to operate either hospice programs or plumbing operations subject to a minimum capitalization threshold. These costs are amortized over the life of the license using the straight line method. Certificates of Need (“CON”), which are required in certain states for hospice operations, are generally granted without expiration and thus, we believe them to be indefinite-lived assets subject to impairment testing.

We consider that Roto-Rooter Corp. (“RRC”), Roto-Rooter Services Co. (“RRSC”) and VITAS are appropriate reporting units for testing goodwill impairment. We consider RRC and RRSC separate reporting units but one operating segment. This is appropriate as they each have their own set of general ledger accounts that can be analyzed at “one level below an operating segment” per the definition of a reporting unit in FASB guidance.

We completed our qualitative analysis for impairment of goodwill and our indefinite-lived intangible assets as of October 1, 2017. Based on our assessment, we do not believe that it is more likely than not that our reporting units or indefinite-lived assets fair values are less than their carrying values.

LONG-LIVED ASSETS

If we believe a triggering event may have occurred that indicates a possible impairment of our long-lived assets, we perform an estimate and valuation of the future benefits of our long-lived assets (other than goodwill, the VITAS trade name and capitalized CON costs) based on key financial indicators. If the projected undiscounted cash flows of a major business unit indicate that properties and equipment or identifiable, definite-lived intangible assets have been impaired, a write-down to fair value is made.

OTHER ASSETS

Debt issuance costs are included in other assets. Issuance costs related to revolving credit agreements are amortized using the straight line method, over the life of the agreement. All other issuance costs are amortized using the effective interest method over the life of the debt. There are no amounts included in other assets that individually exceed 5% of total assets.

REVENUE RECOGNITION

Both the VITAS segment and Roto-Rooter segment recognize service revenues and sales when the earnings process has been completed. Generally, this occurs when services are provided or products are delivered. See Footnote 2 for a more detailed description of revenue related to our VITAS segment. Sales of Roto-Rooter products, including drain cleaning machines and drain cleaning solution, comprise less than 2% of our total service revenues and sales for each of the three years in the period ended December 31, 2017. The VITAS segment does not have product sales.

CHARITY CARE

VITAS provides charity care, in certain circumstances, to patients without charge when management of the hospice program determines that the patient does not have the financial wherewithal to make payment. There is no revenue or associated accounts receivable in the accompanying consolidated financial statements related to charity care.

The cost of providing charity care during the years ended December 31, 2017, 2016 and 2015, was $7.7 million, $7.0 million and $7.6 million, respectively and is included in cost of services provided and goods sold. The cost of charity care is calculated by taking the ratio of charity care days to total days of care and multiplying by total cost of care.

SALES TAX

The Roto-Rooter segment collects sales tax from customers when required by state and federal laws. We record the amount of sales tax collected net in the accompanying consolidated statements of income.

GUARANTEES

In the normal course of business, Roto-Rooter enters into various guarantees and indemnifications in our relationships with customers and others. These arrangements include guarantees of services for periods ranging from one day to one year and product satisfaction guarantees. At December 31, 2017 and 2016, our accrual for service guarantees and warranty claims was $420,000 and $405,000 respectively.

OPERATING EXPENSES

Cost of services provided and goods sold (excluding depreciation) includes salaries, wages and benefits of service providers and field personnel, material costs, medical supplies and equipment, pharmaceuticals, insurance costs, service vehicle costs and other expenses directly related to providing service revenues or generating sales. Selling, general and administrative expenses include salaries, wages, stock-based compensation expense and benefits of selling, marketing and administrative employees, advertising expenses, communications and branch telephone expenses, office rent and operating costs, legal, banking and professional fees and other administrative costs. The cost associated with VITAS sales personnel is included in cost of services provided and goods sold (excluding depreciation).

ADVERTISING

We expense the production costs of advertising the first time the advertising takes place. We pay for and expense the cost of internet advertising and placement on a “per click” basis. Similarly, the majority of our telephone directory listings are paid for and expensed on a “cost per call” basis. For those directories that are not on this billing basis, the cost of the directory is expensed when the directories are placed in circulation. Advertising expense for the year ended December 31, 2017, was $40.9 million (2016 – $ 37.2 million; 2015 - $36.4 million).

COMPUTATION OF EARNINGS PER SHARE

In March 2016, the FASB issued Accounting Standards Update “ASU No. 2016-09 - Compensation – Stock Compensation” which is part of the FASB’s Simplification Initiative. The object of this initiative is to identify, evaluate, and improve specific areas of financial reporting. The areas of simplification in this initiative involve several aspects of the accounting for share-based payment transactions, including the income tax consequences, classification of awards as either equity or liabilities, and classification on the statement of cash flows. The guidance was effective for fiscal years beginning after December 15, 2016. We adopted the applicable provisions of ASU 2016-09 on a prospective basis. The impact of this ASU on our financial statements for the year end December 31, 2017 was to decrease our income tax expense by $18.9 million as the result of excess tax benefits on stock based compensation being recorded on the statements of income. This, combined with the required change in diluted share count, resulted in an increase to basic and diluted earnings per share of $1.18 and $1.08, respectively.

OTHER CURRENT LIABILITIES

There are no amounts included in other current liabilities that individually exceed 5% of total current liabilities.

OTHER LIABILITIES (NON-CURRENT)

There are no amounts included in other liabilities that individually exceed 5% of total liabilities.

STOCK-BASED COMPENSATION PLANS

Stock-based compensation cost is measured at the grant date, based on the fair value of the award and recognized as expense over the employee’s requisite service period on a straight-line basis.

INSURANCE ACCRUALS

For our Roto-Rooter segment and Corporate Office, we initially self-insure for all casualty insurance claims (workers’ compensation, auto liability and general liability). As a result, we closely monitor and frequently evaluate our historical claims experience to estimate the appropriate level of accrual for self-insured claims. Our third-party administrator (“TPA”) processes and reviews claims on a monthly basis. Currently, our exposure on any single claim is capped by stop-loss coverage at $750,000. In developing our estimates, we accumulate historical claims data for the previous 10 years to calculate loss development factors (“LDF”) by insurance coverage type. LDFs are applied to known claims to estimate the ultimate potential liability for known and unknown claims for each open policy year. LDFs are updated annually. Because this methodology relies heavily on historical claims data, the key risk is whether the historical claims are an accurate predictor of future claims exposure. The risk also exists that certain claims have been incurred and not reported on a timely basis. To mitigate these risks, in conjunction with our TPA, we closely monitor claims to ensure timely accumulation of data and compare claims trends with the industry experience of our TPA.

For the VITAS segment, we initially self-insure for workers’ compensation claims. Currently, VITAS’ exposure on any single claim is capped by stop-loss coverage at $1,000,000. For VITAS’ self-insurance accruals for workers’ compensation, the valuation methods used are similar to those used internally for our other business units. We are also insured for other risks with respect to professional liability with a deductible of $750,000.

Our casualty insurance liabilities are recorded gross before any estimated recovery for amounts exceeding our stop loss limits. Estimated recoveries from insurance carriers are recorded as accounts receivable. Claims experience adjustments to our casualty and workers’ compensation accrual for the years ended December 31, 2017, 2016 and 2015, were net pretax debits/(credits) of ($5,560,000), ($3,148,000), and ($1,891,000) respectively.

TAXES ON INCOME

On December 22, 2017, the President of the United States signed into law H.R.1, “An Act to Provide for Reconciliation Pursuant to Titles II and V of the Concurrent Resolution on the Budget for Fiscal Year 2018” (the “Act”). The Act amends the Internal Revenue Code to reduce tax rates and modify policies, credits, and deductions for individuals and businesses. For businesses, U.S. generally accepted accounting principles (“GAAP”) require resulting tax effects for the Act, to be recorded in the reporting period of enactment.

However, the U.S. Securities and Exchange Commission (“SEC”) issued Staff Accounting Bulletin No. 118 (“SAB 118”), which provides guidance on accounting for the Act’s impact. Under SAB 118, it is permissible for an entity to use something similar to the measurement period in a business combination to fully evaluate the impact of the Act, not to exceed one year. For matters that have not been completed, the Company would recognize provisional amounts to the extent that they are reasonably estimable, adjust them over time as more information becomes available, and disclose this information in its financial statements.

Our accounting for the following elements of the Act is incomplete. However, we were able to make reasonable estimates of certain effects and, therefore, record provisional adjustments as follows:

Reduction of US federal corporate tax rate: The Act reduces the federal corporate tax rate to 21 percent, effective January 1, 2018. Consequently, the Company has recorded a net tax benefit adjustment of $8,937,000 to deferred income tax expense, for the year ended December 31, 2017.

Deemed Repatriation Transition Tax: The Act provides for a one-time "deemed repatriation" of accumulated foreign earnings for the year ended December 31, 2017. The Company expects to pay in the current year, U.S. federal and state cash taxes of approximately $529,000 on the deemed repatriation.

Compensation and Shared-Based Payment Awards: The Act modifies the deductibility of covered employees compensation and eliminates the exclusion of performance based compensation under IRC § 162(m). The Company recorded a non-cash tax expense related to this modification of $103,000 due to share-based payment awards as accounted for under ASC 718.

Global Intangible Low-Taxed Income (GILTI) tax rules: Because of the complexity of these new rules, we are continuing to evaluate this provision of the Tax Act and the application of ASC 740. In connection with these rules is the impact (if any) of Foreign Derived Intangible Income (FDII) which we are continuing to evaluate. These provisions are effective January 1, 2018.

Under U.S. GAAP, we are allowed to make an accounting policy choice of either (1) treating taxes due on future U.S. inclusions in taxable income related to GILTI as a current-period expense when incurred (the “period cost method”) or (2) factoring such amounts into a company’s measurement of its deferred taxes (the “deferred method”). Our selection of an accounting policy with respect to the new GILTI tax rules will depend, in part, on analyzing our global income to determine whether we expect to have future U.S. inclusions in taxable income related to GILTI and, if so, what the impact is expected to be. Whether we expect to have future U.S. inclusions in taxable income related to GILTI depends on not only our current structure and estimated future results of global operations but also our intent and ability to modify our structure and/or our business, we are not yet able to reasonably estimate the effect of this provision of the Act. Therefore, we have not made any adjustments related to potential GILTI tax in our financial statements and have not made a policy decision regarding whether to record deferred taxes on GILTI. However, we do not expected to these provision to have a material effect.

Historically, the Company has not provided for deferred taxes on undistributed earnings because such earnings are considered to be indefinitely reinvested outside of the U.S. The Company is still evaluating the full impact of the Act on the future foreign earnings.

Additionally, the Act provides for 100 percent bonus depreciation on personal tangible property expenditures September 27, 2017 through 2022. The bonus depreciation percentage is phased down from 100 percent beginning in 2023 through 2026. The Company expects to take full benefit of the bonus deprecation rules.

The ultimate impact of the Act may differ, due to changes in interpretations and assumptions the Company has made, guidance that may be issued, and actions the Company may take as a result of the Act. The Company will provide updated and additional information regarding impacts of the Act in connection with its future disclosures in accordance with SAB 118.

Deferred taxes are provided on an asset and liability method whereby deferred tax assets are recognized for deductible temporary differences and operating loss carry-forwards and deferred tax liabilities are recognized for taxable temporary differences. Temporary differences are the differences between the reported amount of assets and liabilities and their tax basis. Deferred tax assets are reduced by a valuation allowance when, in our opinion, it is more likely than not that some portion or all of the deferred tax assets will not be realized due to insufficient taxable income within the carryback or carryforward period available under the tax laws. Deferred tax assets and liabilities are adjusted for the effects of changes in laws and rates on the date of enactment.

We are subject to income taxes in Canada, U.S. federal and most state jurisdictions. Significant judgment is required to determine our provision for income taxes. Our financial statements reflect expected future tax consequences of such uncertain positions assuming the taxing authorities’ full knowledge of the position and all relevant facts.

CONTINGENCIES

As discussed in Note 18, we are subject to various lawsuits and claims in the normal course of our business. In addition, we periodically receive communications from governmental and regulatory agencies concerning compliance with Medicare and Medicaid billing requirements at our VITAS subsidiary. We establish reserves for specific, uninsured liabilities in connection with regulatory and legal action that we deem to be probable and reasonably estimable. We record legal fees associated with legal and regulatory actions as the costs are incurred. We disclose material loss contingencies that are probable but not reasonably estimable and those that are at least reasonably possible.

ESTIMATES

The preparation of consolidated financial statements in conformity with accounting principles generally accepted in the United States requires us to make estimates and assumptions that affect amounts reported in the consolidated financial statements and accompanying notes. Actual results could differ from those estimates. Disclosures of after-tax expenses and adjustments are based on estimates of the effective income tax rates for the applicable segments.

Hospice Revenue Recognition

12 Months Ended

Dec. 31, 2017

Hospice Revenue Recognition [Abstract]

Hospice Revenue Recognition

2.Hospice Revenue Recognition

Approximately 97% of VITAS’revenue in 2017 was from Medicare and Medicaid. The remaining revenue was from commercial insurance carriers and individual self-payers.

MEDICARE AND MEDICAID REVENUE

Gross revenue is recorded on an accrual basis based on the date of service at amounts equal to the established payment rates. Medicare establishes the payment rates yearly which are consistent among all providers in the hospice industry. The payment rates are daily or hourly rates for each of the four levels of care we provide. The four levels of care are routine home care, general inpatient care, continuous home care and respite care. Routine home care accounts for 81.2%, 78.9% and 77.6% of our total net revenue for the years ending December 31, 2017, 2016 and 2015.

VITAS is subject to certain limitations on Medicare payments for services. Specifically, if the number of inpatient care days any hospice program provides to Medicare beneficiaries exceeds 20% of the total days of hospice care such program provided to all Medicare patients for an annual period beginning September 28, the days in excess of the 20% figure may be reimbursed only at the routine homecare rate. None of VITAS’ hospice programs exceeded the payment limits on inpatient services in 2017, 2016 or 2015.

VITAS is also subject to a Medicare annual per-beneficiary cap (“Medicare cap”). Compliance with the Medicare cap is measured in one of two ways based on a provider election. The “streamlined” method compares total Medicare payments received under a Medicare provider number with respect to services provided to all Medicare hospice care beneficiaries in the program or programs covered by that Medicare provider number between November 1 of each year and October 31 of the following year with the product of the per-beneficiary cap amount and the number of Medicare beneficiaries electing hospice care for the first time from that hospice program or programs from September 28 through September 27 of the following year.

The “proportional” method compares the total Medicare payments received under a Medicare provider number with respect to services provided to all Medicare hospice care beneficiaries in the program or programs covered by the Medicare provider number between September 28 and September 27 of the following year with the product of the per beneficiary cap amount and a pro-rated number of Medicare beneficiaries receiving hospice services from that program during the same period. The pro-rated number of Medicare beneficiaries is calculated based on the ratio of days the beneficiary received hospice services during the measurement period to the total number of days the beneficiary received hospice services. We have one program as of December 31, 2017 using the “proportional” method.

We actively monitor each of our hospice programs, by provider number, as to their specific admission, discharge rate and median length of stay data in an attempt to determine whether revenues are likely to exceed the annual per-beneficiary Medicare cap. Should we determine that revenues for a program are likely to exceed the Medicare cap based on projected trends, we attempt to institute corrective actions, which include changes to the patient mix and increased patient admissions. However, should we project our corrective action will not prevent that program from exceeding its Medicare cap, we estimate the amount of revenue recognized during the period that will require repayment to the Federal government under the Medicare cap and record the amount as a reduction to service revenue.

In 2013, the U.S. government implemented automatic budget reductions of 2.0% for all government payees, including hospice benefits paid under the Medicare program. In 2015, CMS determined that the Medicare cap should be calculated “as if” sequestration did not occur. As a result of this decision, VITAS has received notification from our third party intermediary that an additional $2.6 million is owed for Medicare cap in three programs arising during the 2013, 2014 and 2015 measurement periods. The amounts are automatically deducted from our semi-monthly PIP payments. We do not believe that CMS is authorized under the sequestration authority or the statutory methodology for establishing the Medicare cap to the amounts they have withheld and intend to withhold under their current “as if” methodology. We have appealed CMS’s methodology change with the appropriate regulatory appeal board. We have recorded a reserve of $ 2.1 million at December 31, 2017 to cover a portion of the related accounts receivable.

During the year ended December 31, 2017, we recorded $2.4 million in Medicare cap revenue reduction related to two program’s projected 2018 measurement period liability and $247,000 for two programs cap liability for the 2013, 2014 and 2015 measurement period of which $105,000 relates to the sequestration issue described above.

During the year ended December 31, 2016, we recorded $228,000 in Medicare cap revenue reduction related to one program’s projected 2015 measurement period liability. This revenue reduction was related to the CMS’s methodology change described above. During the year ended December 31, 2015 we recorded a $165,000 Medicare cap reversal of amounts recorded in the fourth quarter of 2014 for one program’s projected 2015 measurement period liability The net pretax expense/(income) was $2.7 million, $228,000, and ($165,000) for fiscal years 2017, 2016 and 2015, respectively.

Shown below is the Medicare cap liability activity for the years ended December 31, 2017 and 2016, (in thousands):


	2017	2016
Beginning Balance January 1,	$ 235	$ 1,165
2018 measurement period	2,435	-
Prior measurement periods	247	228
Payments	(482)	(1,158)
Ending Balance December 31,	$ 2,435	$ 235

REVENUE FROM OTHER PAYERS

Gross revenue is recorded on an accrual basis based on the date of service at amounts equal to our established rates with the applicable payer.

ALLOWANCE FOR DOUBTFUL ACCOUNTS

Payers may deny payment for services or require repayment of amounts that we previously received in whole or in part on the basis that such services are not eligible for coverage and do not qualify for reimbursement. We estimate denials each period and make adequate provision in the financial statements. The estimate of denials is based on historical trends and known circumstances and does not vary materially from period to period on an aggregate basis. Accounts are written-off when we believe all reasonable collection efforts have been exhausted.

The allowance for doubtful accounts for VITAS comprises the following (in thousands):


		Medicare		Medicaid		Commercial		Other		Total
Beginning Balance January 1, 2015	$	3,799	$	5,999	$	2,874	$	(514)	$	12,158
Bad debt provision		1,793		7,209		3,938		664		13,604
Write-offs		(3,382)		(6,595)		(4,331)		(209)		(14,517)
Other/Contractual adjustments		752		65		791		(113)		1,495
Ending Balance December 31, 2016		2,962		6,678		3,272		(172)		12,740
Bad debt provision		3,015		5,618		3,789		686		13,108
Write-offs		(2,431)		(7,031)		(4,202)		-		(13,664)
Other/Contractual adjustments		498		111		740		-		1,349
Ending Balance December 31, 2017	$	4,044	$	5,376	$	3,599	$	514	$	13,533

Long-Term Debt And Lines of Credit

12 Months Ended

Dec. 31, 2017

Long-Term Debt And Lines of Credit [Abstract]

Long-Term Debt And Lines of Credit

3. Long-Term Debt and Lines of Credit

On June 30, 2014, we replaced our existing credit agreement with the Third Amended and Restated Credit Agreement (“2014 Credit Agreement”). Terms of the 2014 Credit Agreement consist of a five-year, $350 million revolving credit facility and a $100 million term loan. The 2014 Credit Agreement has a floating interest rate that is generally LIBOR plus a tiered additional rate which varies based on our current leverage ratio. For December 31, 2017 and 2016, respectively, the interest rate is LIBOR plus113 basis points. .

The debt outstanding at December 31, 2017 and 2016 consists of the following (in thousands):


		December 31,
		2017		2016
Revolver	$	26,200	$	25,000
Term loan		75,000		83,750
Total		101,200		108,750
Current portion of term loan		(10,000)		(8,750)
Long-term debt	$	91,200	$	100,000

Scheduled principal payments of the term loan are as follows:


2018	$	10,000
2019		65,000
	$	75,000

Capitalized interest was not material for any of the periods shown. Summarized below are the total amounts of interest paid during the years ended December 31 (in thousands):


2017	$	3,626
2016		3,047
2015		2,988

The 2014 Credit Agreement contains the following quarterly financial covenants:


Description	Requirement	Chemed


Leverage Ratio (Consolidated Indebtedness/Consolidated Adj. EBITDA)	< 3.50 to 1.00	0.62 to 1.00

Fixed Charge Coverage Ratio (Consolidated Free Cash Flow/Consolidated
Fixed Charges)	> 1.50 to 1.00	2.10 to 1.00

Annual Operating Lease Commitment	< $50.0 million	$23.5 million

We are in compliance with all debt covenants as of December 31, 2017. We have issued $35.8 million in standby letters of credit as of December 31, 2017 for insurance purposes. Issued letters of credit reduce our available credit under the 2014 Credit Agreement. As of December 31, 2017, we have approximately $288.0 million of unused lines of credit available and eligible to be drawn down under our revolving credit facility.

Stock-Based Compensation Plans

12 Months Ended

Dec. 31, 2017

Stock-Based Compensation Plans [Abstract]

Stock-Based Compensation Plans

4. Stock-Based Compensation Plans

We have two stock incentive plans under which a total of 3.8 million shares were able to be issued to key employees and directors through a grant of stock options, stock awards and/or performance stock units (“PSUs”). The Compensation/Incentive Committee (“CIC”) of the Board of Directors administers these plans.

We grant stock options, stock awards and PSUs to our officers, other key employees and directors to better align their long-term interests with those of our shareholders. We grant stock options at an exercise price equal to the market price of our stock on the date of grant. Options vest ratably annually over a three-year period. Those granted in 2017, 2016 and 2015 have a contractual life of 5 years; those granted prior to 2014 have a contractual life of 10 years. Restricted stock awards granted in 2015 vest ratably annually over a three year period. Unrestricted stock awards generally are granted to our non-employee directors annually at the time of our annual meeting. PSUs are contingent upon achievement of multi-year earnings per share (“EPS”) targets or total shareholder return (“TSR”) targets. Upon achievement of targets, PSUs are converted to unrestricted shares of stock.

We recognize the cost of stock options, stock awards and PSUs on a straight-line basis over the service life of the award, generally the vesting period. We include the cost of all stock-based compensation in selling, general and administrative expense.

In May 2017, the CIC granted 3,762 unrestricted shares of stock to the Company’s outside directors.

PERFORMANCE AWARDS

In February 2015, 2016 and 2017, the CIC granted PSUs contingent upon the achievement of certain TSR targets as compared to the TSR of a group of peer companies for the three-year measurement period, at which date the awards may vest. We utilize a Monte Carlo simulation approach in a risk-neutral framework with inputs including historical volatility and the risk-free rate of interest to value these TSR awards. We amortize the total estimated cost over the service period of the award.

In February 2015, 2016 and 2017, the CIC granted PSUs contingent on the achievement of certain EPS targets over the three-year measurement period. At the end of each reporting period, we estimate the number of shares of stock we believe will ultimately vest and record that expense over the service period of the award.

Comparative data for the PSUs include:



	2017 Awards	2016 Awards	2015 Awards
TSR Awards
Shares of stock granted	7,304	9,541	10,761
Per-share fair value	$ 226.95	$ 150.74	$ 142.55
Volatility	21.8%	26.7%	25.2%
Risk-free interest rate	1.44%	0.89%	0.93%

EPS Awards
Shares of stock granted	7,304	9,541	10,761
Per-share fair value	$ 172.60	$ 126.37	$ 113.14

Common Assumptions
Service period (years)	2.9	2.9	2.9
Three-year measurement period ends December 31,	2019	2018	2017

The following table summarizes total stock option, stock award and PSU activity during 2017:


	Stock Options						Stock Awards			Performance Units (PSUs)
			Weighted Average			Aggregate			Weighted			Weighted
				Remaining		Intrinsic			Average	Number of		Average
	Number of		Exercise	Contractual		Value	Number of		Grant-Date	Target		Grant-Date
	Options		Price	Life (Years)		(thousands)	Awards		Price	Units		Price
Outstanding at January 1, 2017	1,827,978	$	114.09				45,267	$	98.82	63,774	$	118.95
Granted	330,550		231.91				3,762		203.52	27,622		156.04
Exercised/Vested	(422,914)		93.01				(38,273)		102.67	(36,812)		99.50
Canceled/ Forfeited	(37,156)		143.71				(1,050)		121.75	(852)		135.09
Outstanding at December 31, 2017	1,698,458		141.62	4.4	$	173,650	9,706		121.75	53,732		151.09

Vested and expected to vest
at December 31, 2017	1,698,458		141.62	4.4		173,650	9,706		121.75	93,170	*	154.65
Exercisable at December 31, 2017	912,889		108.96	4.7		123,146	n.a.		n.a.	n.a.		n.a.
* Amount includes 37,466 share units which vested and were converted to shares of stock and distributed in the first quarter of 2018.

We estimate the fair value of stock options using the Black-Scholes valuation model. We determine expected term, volatility, and dividend yield and forfeiture rate based on our historical experience. We believe that historical experience is the best indicator of these factors.

Comparative data for stock options, stock awards and PSUs include (in thousands, except per-share amounts):


		Years Ended December 31,
		2017		2016		2015
Total compensation expense of stock-based compensation
plans charged against income	$	16,256	$	13,773	$	14,737
Total income tax benefit recognized in income for stock
based compensation expense charged against income		5,690		5,062		5,416
Total intrinsic value of stock options exercised		50,192		17,635		45,600
Total intrinsic value of stock awards vested during the period		6,983		7,429		12,065
Per-share weighted averaged grant-date fair value of
stock awards granted		203.52		126.53		121.75

The assumptions we used to value stock option grants are as follows:


	2017	2016	2015

Stock price on date of issuance	$231.91	$135.85	$157.36
Grant date fair value per share	$46.27	$22.74	$29.46
Number of options granted	330,550	505,775	422,750
Expected term (years)	4.0	4.0	4.0
Risk free rate of return	1.86%	1.09%	1.57%
Volatility	22.80%	21.10%	22.20%
Dividend yield	0.5%	0.8%	0.6%
Forfeiture rate	-	-	-

Other data for stock options, stock awards and PSUs for 2017 include (dollar amounts in thousands):


		Stock		Stock
		Options		Awards		PSUs

Total unrecognized compensation at the end of the year	$	23,900	$	446	$	3,716
Weighted average period over which unrecognized compensation to be recognized (years)		2.3		0.4		1.7
Actual income tax benefit realized	$	17,271	$	2,403	$	3,195
Aggregate intrinsic value vested and expected to vest	$	173,650	$	2,367	$	22,720

EMPLOYEE STOCK PURCHASE PLAN (“ESPP”)

The ESPP allows eligible participants to purchase shares of stock through payroll deductions at current market value. We pay administrative and broker fees associated with the ESPP. Shares of stock purchased for the ESPP are purchased on the open market and credited directly to participants’ accounts. In accordance with the FASB’s guidance, the ESPP is non-compensatory.

Segments And Nature Of The Business

12 Months Ended

Dec. 31, 2017

Segments And Nature Of The Business [Abstract]

Segments And Nature Of The Business

5.Segments and Nature of the Business

Our segments include the VITAS segment and the Roto-Rooter segment. Relative contributions of each segment to service revenues and sales were 69% and 31%, respectively, in 2017 and 71% and 29%, respectively, in 2016. The vast majority of our service revenues and sales from continuing operations are generated from business within the United States.

The reportable segments have been defined along service lines, which is consistent with the way the businesses are managed. In determining reportable segments, the RRSC and RRC operating units of the Roto-Rooter segment have been aggregated on the basis of possessing similar operating and economic characteristics. The characteristics of these operating segments and the basis for aggregation are reviewed annually. Accordingly, the reportable segments are defined as follows:

The VITAS segment provides hospice services for patients with terminal illnesses. This type of care is aimed at making the terminally ill patient’s end of life as comfortable and pain-free as possible. Hospice care is available to patients who have been initially certified or re-certified as terminally ill (i.e., a prognosis of six months or less) by their attending physician, if any, and the hospice physician. VITAS offers all levels of hospice care in a given market, including routine home care, inpatient care and continuous care. Over 95% of VITAS’ revenues are derived through the Medicare and Medicaid reimbursement programs.

The Roto-Rooter segment provides plumbing, drain cleaning and water restoration services to residential and commercial accounts using the Roto-Rooter registered service marks. They are delivered through company-owned and operated territories, independent contractor-operated territories and franchised locations. This segment also manufactures and sells products and equipment used to provide such services.

We report corporate administrative expenses and unallocated investing and financing income and expense not directly related to either segment as “Corporate”. Corporate administrative expense includes the stewardship, accounting and reporting, legal, tax and other costs of operating a publicly held corporation. Corporate investing and financing income and expenses include the costs and income associated with corporate debt and investment arrangements.

Segment data are set forth below (in thousands):


		For the Years Ended December 31,
		2017		2016		2015
Revenues by Type of Service
VITAS
Routine homecare	$	935,913	$	887,940	$	865,145
Continuous care		124,557		138,025		150,802
General inpatient		90,472		97,580		99,439
Medicare cap		(2,682)		(228)		165
Total segment		1,148,260		1,123,317		1,115,551
Roto-Rooter
Plumbing repair and maintenance		219,516		197,280		188,065
Sewer and drain cleaning		151,667		145,699		142,562
Water restoration		82,272		50,229		38,163
Independent contractors		43,770		40,097		37,966
Other products and services		21,239		20,259		21,081
Total segment		518,464		453,564		427,837
Total service revenues and sales	$	1,666,724	$	1,576,881	$	1,543,388
Aftertax Segment Earnings/(Loss)
VITAS	$	57,645	$	84,961	$	93,346
Roto-Rooter		73,299		52,893		48,573
Total		130,944		137,854		141,919
Corporate		(32,767)		(29,111)		(31,645)
Net income	$	98,177	$	108,743	$	110,274
Interest Income
VITAS	$	12,044	$	8,294	$	7,740
Roto-Rooter		5,635		3,653		3,425
Total		17,679		11,947		11,165
Intercompany eliminations		(17,252)		(11,564)		(10,884)
Total interest income	$	427	$	383	$	281
Interest Expense
VITAS	$	188	$	211	$	200
Roto-Rooter		323		332		348
Total		511		543		548
Corporate		3,761		3,172		3,097
Total interest expense	$	4,272	$	3,715	$	3,645

Income Tax Provision
VITAS	$	16,436	$	51,910	$	56,675
Roto-Rooter		32,782		32,719		29,630
Total		49,218		84,629		86,305
Corporate		(30,478)		(16,318)		(16,453)
Total income tax provision	$	18,740	$	68,311	$	69,852
Identifiable Assets
VITAS	$	545,304	$	542,142	$	523,717
Roto-Rooter		294,663		261,641		255,192
Total		839,967		803,783		778,909
Corporate		80,059		76,276		73,416
Total identifiable assets	$	920,026	$	880,059	$	852,325


		For the Years Ended December 31,
		2017		2016		2015
Additions to Long-Lived Assets
VITAS	$	23,469	$	22,000	$	23,278
Roto-Rooter		45,386		17,709		26,476
Total		68,855		39,709		49,754
Corporate		483		63		995
Total additions to long-lived assets	$	69,338	$	39,772	$	50,749
Depreciation and Amortization
VITAS	$	18,630	$	19,090	$	19,547
Roto-Rooter		16,790		15,002		13,360
Total		35,420		34,092		32,907
Corporate		205		546		592
Total depreciation and amortization	$	35,625	$	34,638	$	33,499

Intangible Assets

12 Months Ended

Dec. 31, 2017

Intangible Assets [Abstract]

Intangible Assets

6.Intangible Assets

Amortization of definite-lived intangible assets for the years ended December 31, 2017, 2016, 2015, was $137,000, $359,000 and $1.1 million respectively. The following is a schedule by year of projected amortization expense for definite-lived intangible assets (in thousands):


2018	$	103
2019		47
2020		36
2021		32
2022		23
Thereafter		46

The balance in identifiable intangible assets comprises the following (in thousands):


		Gross		Accumulated		Net Book
		Asset		Amortization		Value
December 31, 2017
Referral networks	$	21,140	$	(21,140)	$	-
Covenants not to compete		9,519		(9,291)		228
Customer lists		1,217		(1,217)		-
Reacquired franchise rights		1,298		(1,239)		59
Subtotal - definite-lived intangibles		33,174		(32,887)		287
VITAS trade name		51,300		-		51,300
Rapid Rooter trade name		150		-		150
Operating licenses		3,128		-		3,128
Total	$	87,752	$	(32,887)	$	54,865

December 31, 2016
Referral networks	$	21,729	$	(21,528)	$	201
Covenants not to compete		9,533		(9,295)		238
Customer lists		1,215		(1,215)		-
Reacquired franchise rights		1,261		(1,187)		74
Subtotal - definite-lived intangibles		33,738		(33,225)		513
VITAS trade name		51,300		-		51,300
Rapid Rooter trade name		150		-		150
Operating licenses		3,102		-		3,102
Total	$	88,290	$	(33,225)	$	55,065

- Definition

The entire disclosure for the aggregate amount of goodwill and a description of intangible assets, which may include (a) for amortizable intangible assets (also referred to as finite-lived intangible assets), the carrying amount, the amount of any significant residual value, and the weighted-average amortization period, (b) for intangible assets not subject to amortization (also referred to as indefinite-lived intangible assets), the carrying amount, and (c) the amount of research and development assets acquired and written off in the period, including the line item in the income statement in which the amounts written off are aggregated, if not readily apparent from the income statement. Also discloses (a) for amortizable intangibles assets in total and by major class, the gross carrying amount and accumulated amortization, the total amortization expense for the period, and the estimated aggregate amortization expense for each of the five succeeding fiscal years, (b) for intangible assets not subject to amortization the carrying amount in total and by major class, and (c) for goodwill, in total and for each reportable segment, the changes in the carrying amount of goodwill during the period (including the aggregate amount of goodwill acquired, the aggregate amount of impairment losses recognized, and the amount of goodwill included in the gain (loss) on disposal of a reporting unit). If any part of goodwill has not been allocated to a reportable segment, discloses the unallocated amount and the reasons for not allocating. For each impairment loss recognized related to an intangible asset (excluding goodwill), discloses: (a) a description of the impaired intangible asset and the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method for determining fair value, (c) the caption in the income statement or the statement of activities in which the impairment loss is aggregated, and (d) the segment in which the impaired intangible asset is reported. For each goodwill impairment loss recognized, discloses: (a) a description of the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method of determining the fair value of the associated reporting unit, and (c) if a recognized impairment loss is an estimate not finalized and the reasons why the estimate is not final. May also disclose the nature and amount of any significant adjustments made to a previous estimate of an impairment loss.

+ References + Details

Business Combinations

12 Months Ended

Dec. 31, 2017

Business Combinations [Abstract]

Business Combinations

7.Business Combinations

During 2017, we completed two business combinations of former franchisees within the Roto-Rooter segment for $4.7 million in cash to increase our market penetration. The purchase price of these acquisition was allocated as follows (in thousands):


Identifiable intangible assets	$	98
Goodwill		4,396
Other assets and liabilities - net		231
	$	4,725

We did not complete any business combinations during 2016.

During 2015, we completed two business combinations of former franchisees within the Roto-Rooter segment for $6.6 million in cash to increase our market penetration. The purchase price of these acquisitions was allocated as follows (in thousands):

.
Identifiable intangible assets	$	213
Goodwill		5,944
Other assets and liabilities - net		457
	$	6,614

The unaudited pro forma results of operations, assuming purchase business combinations completed in 2017 and 2016 were completed on January 1, 2015, do not materially impact the accompanying consolidated financial statements. The results of operations of each of the above business combinations are included in our results of operations from the date of the respective acquisition.

Discontinued Operations

12 Months Ended

Dec. 31, 2017

Discontinued Operations [Abstract]

Discontinued Operations

8.Discontinued Operations

At December 31, 2017 and 2016, the accrual for our estimated liability for potential environmental cleanup and related costs arising from the 1991 sale of DuBois amounted to $1.7 million. Of the 2017 balance, $826,000 is included in other current liabilities and $901,000 is included in other liabilities (long-term). The estimated amounts and timing of payments of these liabilities follows (in thousands):


2018	$	826
2019		300
Thereafter		601
	$	1,727

We are contingently liable for additional DuBois-related environmental cleanup and related costs up to a maximum of $14.9 million. On the basis of a continuing evaluation of the potential liability, we believe it is not probable this additional liability will be paid. Accordingly, no provision for this contingent liability has been recorded. The potential liability is not insured, and the recorded liability does not assume the recovery of insurance proceeds. Also, the environmental liability has not been discounted because it is not possible to reliably project the timing of payments. We believe that any adjustments to our recorded liability will not materially adversely affect our financial position, results of operations or cash flows.

Cash Overdrafts And Cash Equivalents	12 Months Ended
Cash Overdrafts And Cash Equivalents	Dec. 31, 2017
Cash Overdrafts And Cash Equivalents [Abstract]
Cash Overdrafts And Cash Equivalents	9. Cash Overdrafts and Cash Equivalents Included in accounts payable are cash overdrafts of $15.3 million and $8.6 million as of December 31, 2017 and 2016, respectively. From time to time throughout the year, we invest excess cash in money market funds directly with major commercial banks. We closely monitor the creditworthiness of the institutions with which we invest our overnight funds. The amount invested was less than $100,000 for each balance sheet date presented.

Other Income/(Expense)-Net

12 Months Ended

Dec. 31, 2017

Other Income/(Expense)-Net [Abstract]

Other Income/(Expense)-Net

10.Other Income/(expense)—Net

Other income/(expense)—net from continuing operations comprises the following (in thousands):


		For the Years Ended December 31,
		2017		2016		2015
Market value gains related to deferred
compensation trusts	$	8,430	$	2,061	$	148
Loss on disposal of property and equipment		(707)		(424)		(698)
Interest income		427		383		281
Other--net		4		-		(418)
Total other income/(expense)	$	8,154	$	2,020	$	(687)

The market value gain relates to gains on the assets in the deferred compensation trust. There is an offsetting expense in selling, general and administrative expense to reflect the corresponding increase in the liability.

Income Taxes

12 Months Ended

Dec. 31, 2017

Income Taxes [Abstract]

Income Taxes

11.Income Taxes

The provision for income taxes comprises the following (in thousands):


		For the Years Ended December 31,
		2017		2016		2015
Current
U.S. federal	$	11,724	$	64,698	$	55,026
U.S. state and local		4,144		9,927		8,104
Foreign		465		393		397
Deferred
U.S. federal, state and local		2,402		(6,712)		6,323
Foreign		5		5		2
Total	$	18,740	$	68,311	$	69,852

A summary of the temporary differences that give rise to deferred tax assets/ (liabilities) follows (in thousands):


		December 31,
		2017		2016
Accrued liabilities	$	30,419	$	43,168
Stock compensation expense		6,282		9,716
State net operating loss carryforwards		2,243		1,811
Allowance for uncollectible accounts receivable		291		1,952
Other		565		776
Deferred income tax assets		39,800		57,423
Amortization of intangible assets		(36,882)		(52,133)
Accelerated tax depreciation		(14,057)		(14,975)
Market valuation of investments		(2,277)		(1,341)
State income taxes		(1,722)		(793)
Currents assets		(1,255)		(1,825)
Other		(247)		(647)
Deferred income tax liabilities		(56,440)		(71,714)
Net deferred income tax liabilities	$	(16,640)	$	(14,291)

At December 31, 2017 and 2016, state net operating loss carryforwards were $36.5 million and $36.0 million, respectively. These net operating losses will expire, in varying amounts, between 2024 and 2037. Based on our history of operating earnings, we have determined that our operating income will, more likely than not, be sufficient to ensure realization of our deferred income tax assets.

A reconciliation of the beginning and ending of year amount of our unrecognized tax benefit is as follows (in thousands):


		2017		2016		2015
Balance at January 1,	$	1,069	$	1,052	$	980
Unrecognized tax benefits due to positions taken in current year		268		218		260
Decrease due to expiration of statute of limitations		(214)		(201)		(188)
Balance at December 31,	$	1,123	$	1,069	$	1,052

We file tax returns in the U.S. federal jurisdiction and various states. The years ended December 31, 2014 and forward remain open for review for federal income tax purposes. The earliest open year relating to any of our major state jurisdictions is the fiscal year ended December 31, 2012. During the next twelve months, we do not anticipate a material net change in unrecognized tax benefits.

We classify interest related to our accrual for uncertain tax positions in separate interest accounts. As of December 31, 2017 and 2016, we have approximately $134,000 and $130,000, respectively, accrued in interest payable related to uncertain tax positions. These accruals are included in other current liabilities in the accompanying consolidated balance sheet. Net interest expense related to uncertain tax positions included in interest expense in the accompanying consolidated statement of income is not material.

The difference between the actual income tax provision for continuing operations and the income tax provision calculated at the statutory U.S. federal tax rate is explained as follows (in thousands):


		For the Years Ended December 31,
		2017			2016			2015

Income tax provision calculated using the statutory rate of 35%	$	40,921		$	61,969		$	63,044
State and local income taxes, less federal income tax effect		4,600			6,044			5,787
Nondeductible expenses		1,041			881			1,438
Stock compensation tax benefits		(18,932)			-			-
Enactment of the tax reform act		(8,305)			-			-
Other--net		(585)			(583)			(417)
Income tax provision	$	18,740		$	68,311		$	69,852
Effective tax rate		16.0	%		38.6	%		38.8	%

Summarized below are the total amounts of income taxes paid during the years ended December 31 (in thousands):


2017	$	42,311
2016		60,905
2015		62,928

Provision has not been made for additional taxes on $35.1 million of undistributed earnings of our domestic subsidiaries. Should we elect to sell our interest in all of these businesses rather than to effect a tax-free liquidation, additional taxes amounting to approximately $8.4 million would be incurred based on current income tax rates.

Properties And Equipment

12 Months Ended

Dec. 31, 2017

Properties And Equipment [Abstract]

Properties And Equipment

12.Properties and Equipment

A summary of properties and equipment follows (in thousands):


		December 31,
		2017		2016
Land	$	7,108	$	7,098
Buildings and building improvements		85,570		79,814
Transportation equipment		47,243		33,895
Machinery and equipment		99,234		89,346
Computer software		47,840		45,079
Furniture and fixtures		74,191		71,781
Projects under development		11,882		5,579
Total properties and equipment		373,068		332,592
Less accumulated depreciation		(230,034)		(211,290)
Net properties and equipment	$	143,034	$	121,302

The net book value of computer software at December 31, 2017 and 2016, was $7.3 million and $7.9 million, respectively. Depreciation expense for computer software was $4.4 million, $4.0 million and $3.9 million for the years ended December 31, 2017, 2016 and 2015, respectively

Lease Arrangements

12 Months Ended

Dec. 31, 2017

Lease Arrangements [Abstract]

Lease Arrangements

13.Lease Arrangements

We have operating leases that cover our corporate office headquarters, various warehouse and office facilities, office equipment and transportation equipment. The remaining terms of these leases range from monthly to ten years, and in most cases we expect that these leases will be renewed or replaced by other leases in the normal course of business. We have no significant capital leases as of December 31, 2017 or 2016.

The following is a summary of future minimum rental payments and sublease rentals to be received under operating leases that have initial or remaining noncancelable terms in excess of one year at December 31, 2017 (in thousands):


2018	$	23,527
2019		20,448
2020		18,157
2021		14,031
2022		8,346
Thereafter		13,774
Total minimum rental payments	$	98,283

Total rental expense incurred under operating leases for continuing operations follows (in thousands):


		For the Years Ended December 31,
		2017		2016		2015

Total rental expense	$	41,210	$	40,034	$	40,021

Retirement Plans

12 Months Ended

Dec. 31, 2017

Retirement Plans [Abstract]

Retirement Plans

14. Retirement Plans

Retirement obligations under various plans cover substantially all full-time employees who meet age and/or service eligibility requirements. All plans providing retirement benefits to our employees are defined contribution plans. Expenses for our retirement and profit-sharing plans, excess benefit plans and other similar plans are as follows (in thousands):


	For the Years Ended December 31,
	2017		2016		2015

$	22,025	$	14,467	$	11,970

These expenses include the impact of market gains and losses on assets held in deferred compensation plans.

We have excess benefit plans for key employees whose participation in the qualified plans is limited by U.S. Employee Retirement Income Security Act requirements. Benefits are determined based on theoretical participation in the qualified plans. Benefits are only invested in mutual funds, and participants are not permitted to diversify accumulated benefits in shares of our capital stock. Trust assets invested in shares of our stock are included in treasury stock, and the corresponding liability is included in a separate component of stockholders’ equity. At December 31, 2017, these trusts held 83,125 shares at historical average cost or $2.2 million of our stock (2016 – 99,315 shares or $2.5 million).

Earnings Per Share

12 Months Ended

Dec. 31, 2017

Earnings Per Share[Abstract]

Earnings Per Share

15.Earnings Per Share

The computation of earnings per share follows (in thousands, except per share data):


		Net Income
For the Years Ended December 31,		Net Income		Shares	Earnings per Share
2017
	Earnings	$	98,177	16,057	$	6.11
	Dilutive stock options		-	596
	Nonvested stock awards		-	89
	Diluted earnings	$	98,177	16,742	$	5.86

2016
	Earnings	$	108,743	16,383	$	6.64
	Dilutive stock options		-	296
	Nonvested stock awards		-	110
	Diluted earnings	$	108,743	16,789	$	6.48

2015
	Earnings	$	110,274	16,870	$	6.54
	Dilutive stock options		-	394
	Conversion of Notes and impact of warrants outstanding		-	158
	Diluted earnings	$	110,274	17,422	$	6.33

During 2017, 328,000 stock options were excluded from the computation of diluted earnings per share as their exercise prices were greater than the average market price during most of the year. During 2016, 923,000 stock options were also excluded. During 2015, 422,000 stock options were also excluded.

Financial Instruments

12 Months Ended

Dec. 31, 2017

Financial Instruments [Abstract]

Financial Instruments

16.Financial Instruments

FASB’s authoritative guidance on fair value measurements defines a hierarchy which prioritizes the inputs in fair value measurements. Level 1 measurements are measurements using quoted prices in active markets for identical assets or liabilities. Level 2 measurements use significant other observable inputs. Level 3 measurements are measurements using significant unobservable inputs which require a company to develop its own assumptions. In recording the fair value of assets and liabilities, companies must use the most reliable measurement available.

The following shows the carrying value, fair value and the hierarchy for our financial instruments as of December 31, 2017 (in thousands):


				Fair Value Measure
		Carrying Value		Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)

Investments of deferred compensation plans held in trust	$	62,067	$	62,067	$	-	$	-
Long-term debt and current portion of long-term debt		101,200		-		101,200		-

The following shows the carrying value, fair value and the hierarchy for our financial instruments as of December 31, 2016 (in thousands):


				Fair Value Measure
		Carrying Value		Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)

Investments of deferred compensation plans held in trust	$	54,389	$	54,389	$	-	$	-
Long-term debt and current portion of long-term debt		108,750		-		108,750		-

For cash and cash equivalents, accounts receivable and accounts payable, the carrying amount is a reasonable estimate of fair value because of the liquidity and short-term nature of these instruments. As further described in Footnote 3, our outstanding long-term debt and current portion of long-term debt have floating interest rates that are reset at short-term intervals, generally 30 or 60 days. The interest rate we pay also includes an additional amount based on our current leverage ratio. As such, we believe our borrowings reflect significant nonperformance risks, mainly credit risk. Based on these factors, we believe the fair value of our long-term debt and current portion of long-term debt approximate the carrying value.

Loans Receivable from Independent Contractors

12 Months Ended

Dec. 31, 2017

Loans Receivable from Independent Contractors [Abstract]

Loans Receivable from Independent Contractors

17.Loans Receivable from Independent Contractors

At December 31, 2017, we had contractual arrangements with 70 independent contractors to provide plumbing repair, drain cleaning and water restoration services under sublicensing agreements using the Roto-Rooter name in lesser-populated areas of the United States and Canada. The arrangements give the independent contractors the right to conduct a plumbing, drain cleaning and water restoration business using the Roto-Rooter name in a specified territory in exchange for a royalty based on a percentage of labor sales, depending upon type of service this percentage ranges between 27%–32%. We also pay for certain telephone directory advertising and internet marketing in these areas, lease certain capital equipment and provide operating manuals to serve as resources for operating a plumbing, drain cleaning and water restoration business. The contracts are generally cancelable upon 90 days’ written notice (without cause) or upon a few days’ notice (with cause). The independent contractors are responsible for running the businesses as they believe best.

Our maximum exposure to loss from arrangements with our independent contractors at December 31, 2017, is approximately $2.1 million (2016 - $1.7 million). The exposure to loss is mainly the result of loans provided to the independent contractors. In most cases, these loans are partially secured by receivables and equipment owned by the independent contractor. The interest rates on the loans range from zero to 7% per annum, and the remaining terms of the loans are 5 years or less at December 31, 2017. We recorded the following from our independent contractors (in thousands):


		For the Years Ended December 31,
		2017		2016		2015

Revenues	$	43,770	$	40,097	$	37,966
Pretax profits		26,586		24,477		22,176

Legal And Regulatory Matters	12 Months Ended
Legal And Regulatory Matters	Dec. 31, 2017
Legal And Regulatory Matters [Abstract]
Legal And Regulatory Matters	18.Legal and Regulatory Matters The VITAS segment of the Company’s business operates in a heavily-regulated industry. As a result, the Company is subjected to inquiries and investigations by various government agencies, as well as to lawsuits, including qui tam actions. The following sections describe the various ongoing material lawsuits and investigations of which the Company is currently aware. It is not possible at this time for us to estimate either the timing or outcome of any of those matters, or whether any potential loss, or range of potential losses, is probable or reasonably estimable. Regulatory Matters and Litigation The Company and certain current and former directors and officers are defendants in a case captioned In re Chemed Corp. Shareholder Derivative Litigation, No. 13 Civ. 1854 (LPS) (CJB) (D. Del.), which was consolidated on February 2, 2015. On February 2, 2015, the Court appointed KBC Asset Management NV the sole lead plaintiff and its counsel, the sole lead and liaison counsel. On March 3, 2015, Lead Plaintiff KBC designated its Complaint as the operative complaint in the consolidated proceedings and defendants renewed a previously filed motion to dismiss those claims and allegations. The consolidated Complaint named fourteen individual defendants, together with the Company as nominal defendant. The Complaint alleges a claim for breach of fiduciary duty against the individual defendants for allegedly permitting the Company to submit false claims to the U.S. government. The Complaint seeks (a) a declaration that the individual defendants breached their fiduciary duties to the Company; (b) an order requiring those defendants to pay compensatory damages, restitution and exemplary damages, in unspecified amounts, to the Company; (c) an order directing the Company to implement new policies and procedures; and (d) costs and disbursements incurred in bringing the action, including attorneys’ fees. On May 12, 2016, the Court issued a Memorandum Order granting Chemed’s motion to dismiss, and dismissing Lead Plaintiff KBC’s Complaint without prejudice to KBC’s opportunity to file within 30 days of the date of the Court’s Order (i.e., by June 13, 2016) an amended Complaint addressing the deficiencies in its duty of loyalty claim. Lead Plaintiff KBC did not file an amended Complaint within the time specified by the Court. However, on June 13, 2016, counsel for Chemed shareholder Michael Kvint filed a letter with the Court requesting a two-week extension to file a motion to substitute Mr. Kvint as lead plaintiff, in place of Lead Plaintiff KBC and to file an amended Complaint. Alternatively, counsel for Mr. Kvint requested that any dismissal of the action be with prejudice to KBC only. On June 14, 2016, Chemed filed a reply letter with the Court, reserving its rights to oppose any motion filed by Mr. Kvint and, if warranted, to oppose any other actions taken by Mr. Kvint to proceed with the action (including by filing an untimely amended Complaint). On June 21, 2016, the Court entered an Oral Order providing Mr. Kvint until June 30, 2016 to file a Motion to Substitute and Motion for Leave to File an Amended Complaint. On that date, Mr. Kvint filed, under seal, a Motion to Substitute Plaintiff and File Amended Complaint, and attached a Proposed Amended Complaint. Mr. Kvint’s motion was fully briefed by the parties. On April 25, 2017, Magistrate Judge Burke issued a Report and Recommendation recommending that the Court permit Mr. Kvint to intervene as Lead Plaintiff and grant leave to amend the complaint to replead the duty of loyalty claim only. On May 16, 2017, Chief Judge Stark signed an Order adopting that Report and Recommendation. Plaintiff Kvint filed a Corrected Amended Complaint on May 30, 2017. On September 13, 2017, the Court entered an order dismissing with prejudice the claims against defendants Timothy S. O’Toole and Joel F. Gemunder and permitting Defendants to file a Motion to Dismiss the Corrected Amended Complaint on or before September 29, 2017, with Plaintiff’s Answering Brief to be filed on or before December 1, 2017, and Defendants’ Reply Brief to be filed on or before December 29, 2017. The matter has been fully briefed. As the Company has previously disclosed, the legal fees and costs associated with defending against this lawsuit are presently being paid by insurance. For additional procedural history of this litigation, please refer to our prior quarterly and annual filings. On October 30, 2017, the Company entered into a Settlement Agreement (the “Settlement Agreement”), to resolve the civil litigation brought by the United States Department of Justice (“DOJ”) on behalf of the OIG and the relators under a lawsuit concerning hospice operations of VITAS, filed in the U.S. District Court for the Western District of Missouri, United States v. VITAS Hospice Services, LLC, et al., No. 4:13-cv-00449-BCW (the “2013 Action”). The court dismissed the 2013 Action on February 2, 2018. The litigation involved patient eligibility for the Routine Home Care and Continuous Home Care levels of hospice services, provided by VITAS from July 24, 2002 through May 2, 2013. VITAS and certain of its subsidiaries entered into a Corporate Integrity Agreement (“CIA”) with the OIG on October 30, 2017 in connection with the settlement of a False Claims Act Case. The CIA formalizes various aspects of VITAS’ already existing Compliance Program and contains requirements designed to document compliance with federal healthcare program requirements. It has a term of five years during which it imposes monitoring, reporting, certification, oversight, screening and training obligations, certain of which have previously been implemented by VITAS. It also requires VITAS to engage an Independent Review Organization to perform auditing and review functions and to prepare reports regarding compliance with federal healthcare programs. In the event of breach of the CIA, VITAS could become liable for payment of stipulated penalties or could be excluded from participation in federal healthcare programs. Under the Settlement Agreement, the Company paid $75 million plus interest, plus certain attorney fees and expenses of qui tam relators. The Company made these payments during the fourth quarter of 2017. The Spottiswood Settlement has also been resolved upon VITAS’s agreement to pay $500,000 to the State of Illinois. This resolution is subject to execution of a final agreement. The Company previously recorded a $90 million loss reserve ($55.8 million after-tax) related to the Settlement Agreement, Spottiswood Settlement, and associated costs in the second quarter of 2017. As of December 31, 2017, an accrual of $1.1 million remains on the consolidated balance sheet relating to the amount due to the State of Illinois and unpaid legal and administrative fees. During the fourth quarter of 2017, approximately $5.5 million ($3.4 million after-tax) recorded as part of the $90 million was reversed as relator attorney’ fees were less than originally estimated. Under the Settlement Agreement, the United States agrees to release the Company, VITAS, and its hospice operation subsidiaries from any civil or administrative monetary liability relating to any patients’ disputed terminal medical prognosis of six months or less; a lack of medical necessity for billed Continuous Home Care, General Inpatient Care, or Respite Care levels of hospice care; or that the claims for those levels of hospice care were not eligible for payment for any other reason. The OIG agrees, conditioned on the Company’s full payment and in consideration of VITAS’s obligations under the CIA, to release its permissive exclusion rights and refrain from instituting any administrative action seeking to exclude the Company, VITAS, and its affiliates from participating in Medicare, Medicaid, or other federal healthcare programs in this regard. The Settlement Agreement and Spottiswood Settlement will also resolve allegations made against the Company by various qui tam relators, who will be required to dismiss their claims with prejudice. The Settlement Agreement and Spottiswood Settlement both reflect the Company’s disagreement with the United States’ and State of Illinois’ claims and contain no admissions of facts or liability on the part of the Company or any of its subsidiaries. The costs incurred related to U.S. v. Vitas and related regulatory matters, exclusive of the settlement were $5.2 million, $5.3 million and $5.0 million for 2017, 2016 and 2015 respectively. Jordan Seper (“Seper”), a Registered Nurse at VITAS’ Inland Empire program from May 12, 2014 to March 21, 2015, filed a lawsuit in San Francisco Superior Court on September 26, 2016. She alleged VITAS Healthcare Corp of CA (“VITAS CA”) (1) failed to provide minimum wage for all hours worked; (2) failed to provide overtime for all hours worked; (3) failed to provide a second meal period; (4) failed to provide rest breaks; (5) failed to indemnify for necessary expenditures; (6) failed to timely pay wages due at time of separation; and (7) engaged in unfair business practices. Seper seeks a state-wide class action of current and former non-exempt employees employed with VITAS in California within the four years preceding the filing of the lawsuit. She seeks court determination that this action may be maintained as a class action for the entire California class and subclasses, designation as class representative, declaratory relief, injunctive relief, damages (including wages for regular or overtime hours allegedly worked but not paid, premium payments for missed meal or rest periods, and unreimbursed expenses), all applicable penalties associated with each claim, pre and post-judgment interest, and attorneys’ fees and costs. Seper served VITAS CA with the lawsuit, Jordan A. Seper on behalf of herself and others similarly situated v. VITAS Healthcare Corporation of California, a Delaware corporation; VITAS Healthcare Corp of CA, a business entity unknown; and DOES 1 to 100, inclusive; Los Angeles Superior Court Case Number BC 642857 on October 13, 2016 (“Jordan Seper case”). On November 14, 2016, the Parties filed a Stipulation to transfer the venue of the lawsuit from San Francisco to Los Angeles. The Los Angeles Superior Court Complex Division accepted transfer of the case on December 6, 2016 and stayed the case. On December 16, 2016, VITAS CA filed its Answer and served written discovery on Seper. Jiwann Chhina (“Chhina”), hired by VITAS as a Home Health Aide on February 5, 2002, is currently a Licensed Vocational Nurse for VITAS’ San Diego program. On September 27, 2016, Chhina filed a lawsuit in San Diego Superior Court, alleging (1) failure to pay minimum wage for all hours worked; (2) failure to provide overtime for all hours worked; (3) failure to pay wages for all hours at the regular rate; (4) failure to provide meal periods; (5) failure to provide rest breaks; (6) failure to provide complete and accurate wage statements; (7) failure to pay for all reimbursement expenses; (8) unfair business practices; and (9) violation of the California Private Attorneys General Act. Chhina seeks to pursue these claims in the form of a state-wide class action of current and former non-exempt employees employed with VITAS in California within the four years preceding the filing of the lawsuit. He seeks court determination that this action may be maintained as a class action for the entire California class and subclasses, designation as class representative, declaratory relief, injunctive relief, damages (including wages for regular or overtime hours allegedly worked but not paid, premium payments for missed meal or rest period, and unreimbursed expenses), all applicable penalties associated with each claim, pre-judgment interest, and attorneys’ fees and costs. Chhina served VITAS CA with the lawsuit, Jiwan Chhina v. VITAS Health Services of California, Inc., a California corporation; VITAS Healthcare Corporation of California, a Delaware corporation; VITAS Healthcare Corporation of California, a Delaware corporation dba VITAS Healthcare Inc.; and DOES 1 to 100, inclusive; San Diego Superior Court Case Number 37-2015-00033978-CU-OE-CTL on November 3, 2016 (“Jiwann Chhina case”). On December 1, 2016, VITAS CA filed its Answer and served written discovery on Chhina. On May 19, 2017, Chere Phillips (a Home Health Aide in Sacramento) and Lady Moore (a former Social Worker in Sacramento) filed a lawsuit against VITAS CA in Sacramento County Superior Court, alleging claims for (1) failure to pay all wages due; (2) failure to authorize and permit rest periods; (3) failure to provide off-duty meal periods; (4) failure to furnish accurate wage statements; (5) unreimbursed business expenses; (6) waiting time penalties; (7) violations of unfair competition law; and (8) violation of the Private Attorneys General Act. The case is captioned: Chere Phillips and Lady Moore v. VITAS Healthcare Corporation of California, Sacramento County Superior Court, Case No. 34-2017-0021-2755. Plaintiffs sought to pursue these claims in the form of a state-wide class action of current and former non-exempt employees employed with VITAS CA in California within the four years preceding the filing of the lawsuit. Plaintiffs served VITAS with the lawsuit on June 5, 2017. VITAS CA timely answered the Complaint generally denying the Plaintiffs’ allegations. The Court has stayed all class discovery in this case pending resolution of mediation in the Jordan Seper and Jiwann Chhina cases. There are currently three other lawsuits against VITAS pending in the superior courts of other California counties that contain claims and class periods that substantially overlap with Phillips’ and Moore’s claims: the Jordan Seper and Jiwann Chhina cases, and Williams v. VITAS Healthcare Corporation of California, filed on May 22, 2017 in Alameda County Superior Court, RG 17853886. Jazzina Williams’ (a Home Health Aide in Sacramento) lawsuit alleges claims for (1) failure to pay all wages due; (2) failure to authorize and permit rest periods; (3) failure to provide off-duty meal periods; (4) failure to furnish accurate wage statements; (5) unreimbursed business expenses; (6) waiting time penalties; and (7) violations of the Private Attorneys General Act. Williams seeks to pursue these claims in the form of a state-wide class action of current and former non-exempt employees. Plaintiff served VITAS with the lawsuit on May 31, 2017. VITAS CA timely answered the Complaint generally denying Plaintiff’s allegations. Williams is pursing discovery of her individual claim and has agreed to a stay of class discovery pending mediation in the Jordan Seper and Jiwann Chhina cases. This stay will be reviewed at a case management conference on February 27, 2018. Defendant filed and served each of Plaintiffs Williams, Phillips, and Moore with a Notice of Related Cases on July 19, 2017. Defendant understands that the Jordan Seper and Jiwann Chhina cases will be effectively consolidated in Los Angeles County Superior court; Chhina will be dismissed as a separate action and joined with Seper through the filing of an amended complaint in Seper in which Chhina is also identified as a named plaintiff. The Company is not able to reasonably estimate the probability of loss or range of loss for any of these lawsuits at this time. The Company intends to defend vigorously against the allegations in each of the above lawsuits. Regardless of the outcome of any of the preceding matters, dealing with the various regulatory agencies and opposing parties can adversely affect us through defense costs, potential payments, diversion of management time, and related publicity. Although the Company intends to defend them vigorously, there can be no assurance that those suits will not have a material adverse effect on the Company.

Concentration Of Risk	12 Months Ended
Concentration Of Risk	Dec. 31, 2017
Concentration Of Risk [Abstract]
Concentration Of Risk	19. Concentration of Risk During the year VITAS had pharmacy services agreements (“Agreements”) with one service provider to provide specified pharmacy services for VITAS and its hospice patients. VITAS made purchases from this provider of $32.7 million, $35.2 million and $37.7 million for the years ended December 31, 2017, 2016 and 2015, respectively. For the years ended December 31, 2017, 2016 and 2015, respectively, purchases from this vendor represent approximately 85%, 90% and 90%, respectively of all pharmacy services used by VITAS. VITAS’ accounts payable for pharmacy services was $2.0 million at December 31, 2017. At December 31, 2016, VITAS’ accounts payable for pharmacy services was $2.5 million.

Capital Stock Transactions

12 Months Ended

Dec. 31, 2017

Capital Stock Transactions [Abstract]

Capital Stock Transactions

20. Capital Stock Transactions

We repurchased the following capital stock:


		For the Years Ended December 31,
		2017		2016		2015
Total cost of repurchased shares (in thousands):	$	94,640	$	102,313	$	59,323
Shares repurchased		500,000		780,134		460,765
Weighted average price per share	$	189.28	$	131.15	$	128.75

In March 2017, the Board of Directors authorized an additional $100.0 million for stock repurchase under the February 2011 repurchase program. We currently have $55.5 million of authorization remaining under this share purchase plan.

Other Operating Expenses

12 Months Ended

Dec. 31, 2017

Other Operating Expenses [Abstract]

Other Operating Expenses

21. Other Operating Expenses


		December 31,
		2017		2016
Litigation settlement	$	84,476	$	-
Loss on sale of transportation equipment		5,266		-
Program closure expenses		1,138		-
Retirement expenses		-		4,491
Total other operating expenses	$	90,880	$	4,491

During 2017, the Company recorded $84.5 million related to the Settlement Agreement and Spottiswood Settlement. See footnote 18 for further discussion. The company recorded $5.3 million related to the loss on the sale of transportation equipment. Also during 2017, the Company recorded $1.1 million related to the closure of three Alabama programs at VITAS.

During 2016, the Company recorded early retirement related costs and accelerated stock-based compensation expense of approximately of $4.5 million related to the early retirement of VITAS’ former Chief Executive Officer. The costs were calculated in accordance with the terms of his employment agreement.

Recent Accounting Statements

12 Months Ended

Dec. 31, 2017

Recent Accounting Statements [Abstract]

Recent Accounting Statements

22. Recent Accounting Statements

In May 2014, the FASB issued Accounting Standards Update “ASU No. 2014-09 – Revenue from Contracts with Customers” which provides additional guidance to clarify the principles for recognizing revenue. The standard and subsequent amendments are intended to develop a common revenue standard for removing inconsistencies and weaknesses, improve comparability, provide more useful information to users through improved disclosure requirements, and simplify the preparation of financial statements. This guidance and subsequent amendments are effective for fiscal years beginning after December 15, 2017. We will apply a modified retrospective adoption for our fiscal year beginning January 1, 2018. We are in the process of finalizing our assessment, but expect the most significant impacts of adoption to be as follows:

VITAS

VITAS’ net room and board expense related to Medicaid patients will be reclassified to a contra-revenue account from its current classification in cost of services provided. The net room and board expense for the year ended December 31, 2017 was approximately $9.0 million. We have also analyzed the cash flow stream related to room and board for Medicaid patients and concluded that “net” reporting in the financial statements continues to be appropriate.

Chemed Consolidated

The majority of the Company’s provision for bad debts, currently classified in selling, general and administrative expense in our Statements of Income, will be reclassified to a contra-revenue account as they will be considered implicit price concessions at the time service is performed. The total provision for bad debts for the year ended December 31, 2017 was approximately $17.4 million.

We do not anticipate the cumulative effect of adoption as of January 1, 2018 to be material.

We do not anticipate a material impact on the Company’s net income on an on-going basis.

In February 2016, the FASB issued Accounting Standards Update “ASU No. 2016-02 – Leases” which introduces a lessee model that brings most leases on to the balance sheets and updates lessor accounting to align with changes in the lessee model and the revenue recognition standard. The guidance is effective for fiscal years beginning after December 15, 2018. Based on the provisions of the ASU, we anticipate a material increase in both assets and liabilities when our current operating lease contracts are recorded on the balance sheets. We do not currently have a specific dollar estimate of the impact.

In August 2016, the FASB issued Accounting Standards Update “ASU No. 2016-15 – Cash Flow Classification” which amends guidance on the classification of certain cash receipts and payments in the statement of cash flows. The primary purpose of ASU 2016-15 is to reduce diversity in practice related to eight specific cash flow issues. The guidance in this ASU is effective for fiscal years beginning after December 15, 2017. We have analyzed the impact of ASU 2016-15 on our statement of cash flows and do not expect it to have a material effect.

In January 2017, the FASB issued Accounting Standards Update “ASU No. 2017-4 – Intangibles – Goodwill and Other”. To simplify the subsequent measurement of goodwill, the FASB eliminated Step 2 from the goodwill impairment test. The guidance in the ASU is effective for the Company in fiscal years beginning after December 15, 2019. Early adoption is permitted. We anticipate adoption of this standard will have no impact on our consolidated financial statements.

Schedule II - Valuation And Qualifying Accounts

12 Months Ended

Dec. 31, 2017

Schedule II - Valuation and Qualifying Accounts [Abstract]

Schedule II - Valuation And Qualifying Accounts



					SCHEDULE II

CHEMED CORPORATION AND SUBSIDIARY COMPANIES
VALUATION AND QUALIFYING ACCOUNTS
(IN THOUSANDS)
DR/(CR)

		ADDITIONS
		(CHARGED)
		CREDITED	(CHARGED)
	BALANCE AT	TO COSTS	CREDITED		BALANCE
	BEGINNING	AND	TO OTHER	DEDUCTIONS	AT END
DESCRIPTION	OF PERIOD	EXPENSES	ACCOUNTS	(a)	OF PERIOD
Allowances for doubtful
accounts (b)

For the year 2017	$ (14,236)	$ (17,376)	$ (1,360)	$ 17,797	$ (15,175)

For the year 2016	$ (13,244)	$ (16,420)	$ (1,518)	$ 16,946	$ (14,236)

For the year 2015	$ (14,728)	$ (14,435)	$ (1,169)	$ 17,088	$ (13,244)


(a) With respect to allowances for doubtful accounts, deductions include accounts considered uncollectible or
written off, payments, companies divested, etc.

(b) Classified in consolidated balance sheets as a reduction of accounts receivable.

		S-3

Summary Of Significant Accounting Policies (Policy)

12 Months Ended

Dec. 31, 2017

Summary Of Significant Accounting Policies [Abstract]

Nature Of Operations

NATURE OF OPERATIONS

Principles Of Accounting

PRINCIPLES OF ACCOUNTING

Cash Equivalents

CASH EQUIVALENTS

Cash equivalents comprise short-term, highly liquid investments, including money market funds that have original maturities of three months or less.

Accounts And Loans Receivable

ACCOUNTS AND LOANS RECEIVABLE

Concentration Of Risk

CONCENTRATION OF RISK

Inventories

INVENTORIES

Depreciation And Properties And Equipment

DEPRECIATION AND PROPERTIES AND EQUIPMENT

The weighted average lives of our property and equipment at December 31, 2017, were:


Buildings and building improvements	12.1	yrs.
Transportation equipment	11.0
Machinery and equipment	5.2
Computer software	4.6
Furniture and fixtures	4.8

Goodwill And Intangible Assets

GOODWILL AND INTANGIBLE ASSETS

The table below shows a rollforward of Goodwill (in thousands):


				Roto-
		Vitas		Rooter		Total
Balance at December 31, 2015	$	328,301	$	144,021	$	472,322
Foreign currency adjustments		-		44		44
Balance at December 31, 2016	$	328,301	$	144,065	$	472,366
Business combinations		-		4,396		4,396
Foreign currency adjustments		-		125		125
Balance at December 31, 2017	$	328,301	$	148,586	$	476,887


Covenants not to compete	6.5	yrs.
Reacquired franchise rights	5.9
Referral networks	10.0
Customer lists	13.3

LONG-LIVED ASSETS

OTHER ASSETS

REVENUE RECOGNITION

CHARITY CARE

SALES TAX

GUARANTEES

OPERATING EXPENSES

ADVERTISING

Computation Of Earnings Per Share

COMPUTATION OF EARNINGS PER SHARE

Other Current Liabilities

OTHER CURRENT LIABILITIES

There are no amounts included in other current liabilities that individually exceed 5% of total current liabilities.

Other Liabilities (Non-Current)

OTHER LIABILITIES (NON-CURRENT)

There are no amounts included in other liabilities that individually exceed 5% of total liabilities.

Stock-Based Compensation Plans

STOCK-BASED COMPENSATION PLANS

Stock-based compensation cost is measured at the grant date, based on the fair value of the award and recognized as expense over the employee’s requisite service period on a straight-line basis.

Insurance Accruals

INSURANCE ACCRUALS

Taxes On Income

TAXES ON INCOME

Our accounting for the following elements of the Act is incomplete. However, we were able to make reasonable estimates of certain effects and, therefore, record provisional adjustments as follows:

Contingencies

CONTINGENCIES

Estimates

ESTIMATES

Summary Of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2017

Summary Of Significant Accounting Policies [Abstract]

Schedule Of Weighted Average Lives Of Property And Equipment


Buildings and building improvements	12.1	yrs.
Transportation equipment	11.0
Machinery and equipment	5.2
Computer software	4.6
Furniture and fixtures	4.8

Schedule of movement in Goodwill


				Roto-
		Vitas		Rooter		Total
Balance at December 31, 2015	$	328,301	$	144,021	$	472,322
Foreign currency adjustments		-		44		44
Balance at December 31, 2016	$	328,301	$	144,065	$	472,366
Business combinations		-		4,396		4,396
Foreign currency adjustments		-		125		125
Balance at December 31, 2017	$	328,301	$	148,586	$	476,887

Weighted Average Lives Of Identifiable, Definite-Lived Intangible Assets


Covenants not to compete	6.5	yrs.
Reacquired franchise rights	5.9
Referral networks	10.0
Customer lists	13.3

Hospice Revenue Recognition (Tables)

12 Months Ended

Dec. 31, 2017

Hospice Revenue Recognition [Abstract]

Schedule Of Medicare Cap Liability Activity


	2017	2016
Beginning Balance January 1,	$ 235	$ 1,165
2018 measurement period	2,435	-
Prior measurement periods	247	228
Payments	(482)	(1,158)
Ending Balance December 31,	$ 2,435	$ 235

Schedule Of Allowance For Doubtful Accounts


		Medicare		Medicaid		Commercial		Other		Total
Beginning Balance January 1, 2015	$	3,799	$	5,999	$	2,874	$	(514)	$	12,158
Bad debt provision		1,793		7,209		3,938		664		13,604
Write-offs		(3,382)		(6,595)		(4,331)		(209)		(14,517)
Other/Contractual adjustments		752		65		791		(113)		1,495
Ending Balance December 31, 2016		2,962		6,678		3,272		(172)		12,740
Bad debt provision		3,015		5,618		3,789		686		13,108
Write-offs		(2,431)		(7,031)		(4,202)		-		(13,664)
Other/Contractual adjustments		498		111		740		-		1,349
Ending Balance December 31, 2017	$	4,044	$	5,376	$	3,599	$	514	$	13,533

Long-Term Debt And Lines of Credit (Tables)

12 Months Ended

Dec. 31, 2017

Long-Term Debt And Lines of Credit [Abstract]

Debt Outstanding


		December 31,
		2017		2016
Revolver	$	26,200	$	25,000
Term loan		75,000		83,750
Total		101,200		108,750
Current portion of term loan		(10,000)		(8,750)
Long-term debt	$	91,200	$	100,000

Schedule of Principal Payments of the Term Loan


2018	$	10,000
2019		65,000
	$	75,000

Interest Paid During Period


2017	$	3,626
2016		3,047
2015		2,988

Financial Debt Covenants


Description	Requirement	Chemed


Leverage Ratio (Consolidated Indebtedness/Consolidated Adj. EBITDA)	< 3.50 to 1.00	0.62 to 1.00

Fixed Charge Coverage Ratio (Consolidated Free Cash Flow/Consolidated
Fixed Charges)	> 1.50 to 1.00	2.10 to 1.00

Annual Operating Lease Commitment	< $50.0 million	$23.5 million

- Definition

Tabular disclosure of long-debt instruments or arrangements, including identification, terms, features, collateral requirements and other information necessary to a fair presentation. These are debt arrangements that originally required repayment more than twelve months after issuance or greater than the normal operating cycle of the entity, if longer.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.22)
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=84159872&loc=d3e21475-112644

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 942
-SubTopic 470
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=75038535&loc=d3e64711-112823

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08.(e),(f))
-URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 835
-SubTopic 30
-Section 55
-Paragraph 8
-URI http://asc.fasb.org/extlink&oid=64930739&loc=d3e28878-108400

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 8
-URI http://asc.fasb.org/extlink&oid=84159872&loc=d3e21538-112644

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 6
-URI http://asc.fasb.org/extlink&oid=84159872&loc=d3e21506-112644

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 835
-SubTopic 30
-Section 45
-Paragraph 1A
-URI http://asc.fasb.org/extlink&oid=64930785&loc=d3e28541-108399

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 835
-SubTopic 30
-Section 45
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=64930785&loc=d3e28551-108399

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 7
-URI http://asc.fasb.org/extlink&oid=84159872&loc=d3e21521-112644

+ Details

Stock-Based Compensation Plans (Tables)

12 Months Ended

Dec. 31, 2017

Stock-Based Compensation Plans [Abstract]

Schedule Of Comparative Date For Performance Stock Units



	2017 Awards	2016 Awards	2015 Awards
TSR Awards
Shares of stock granted	7,304	9,541	10,761
Per-share fair value	$ 226.95	$ 150.74	$ 142.55
Volatility	21.8%	26.7%	25.2%
Risk-free interest rate	1.44%	0.89%	0.93%

EPS Awards
Shares of stock granted	7,304	9,541	10,761
Per-share fair value	$ 172.60	$ 126.37	$ 113.14

Common Assumptions
Service period (years)	2.9	2.9	2.9
Three-year measurement period ends December 31,	2019	2018	2017

Schedule Of Total Stock Option And PSU Award Activity


	Stock Options						Stock Awards			Performance Units (PSUs)
			Weighted Average			Aggregate			Weighted			Weighted
				Remaining		Intrinsic			Average	Number of		Average
	Number of		Exercise	Contractual		Value	Number of		Grant-Date	Target		Grant-Date
	Options		Price	Life (Years)		(thousands)	Awards		Price	Units		Price
Outstanding at January 1, 2017	1,827,978	$	114.09				45,267	$	98.82	63,774	$	118.95
Granted	330,550		231.91				3,762		203.52	27,622		156.04
Exercised/Vested	(422,914)		93.01				(38,273)		102.67	(36,812)		99.50
Canceled/ Forfeited	(37,156)		143.71				(1,050)		121.75	(852)		135.09
Outstanding at December 31, 2017	1,698,458		141.62	4.4	$	173,650	9,706		121.75	53,732		151.09

Vested and expected to vest
at December 31, 2017	1,698,458		141.62	4.4		173,650	9,706		121.75	93,170	*	154.65
Exercisable at December 31, 2017	912,889		108.96	4.7		123,146	n.a.		n.a.	n.a.		n.a.
* Amount includes 37,466 share units which vested and were converted to shares of stock and distributed in the first quarter of 2018.

Schedule Of Other Data For Stock Option, Stock Awards And PSU Activity


		Years Ended December 31,
		2017		2016		2015
Total compensation expense of stock-based compensation
plans charged against income	$	16,256	$	13,773	$	14,737
Total income tax benefit recognized in income for stock
based compensation expense charged against income		5,690		5,062		5,416
Total intrinsic value of stock options exercised		50,192		17,635		45,600
Total intrinsic value of stock awards vested during the period		6,983		7,429		12,065
Per-share weighted averaged grant-date fair value of
stock awards granted		203.52		126.53		121.75

Schedule Of Valuation Assumptions


	2017	2016	2015

Stock price on date of issuance	$231.91	$135.85	$157.36
Grant date fair value per share	$46.27	$22.74	$29.46
Number of options granted	330,550	505,775	422,750
Expected term (years)	4.0	4.0	4.0
Risk free rate of return	1.86%	1.09%	1.57%
Volatility	22.80%	21.10%	22.20%
Dividend yield	0.5%	0.8%	0.6%
Forfeiture rate	-	-	-

Schedule Of Other Data For Stock Options, Stock Awards And PSUs


		Stock		Stock
		Options		Awards		PSUs

Total unrecognized compensation at the end of the year	$	23,900	$	446	$	3,716
Weighted average period over which unrecognized compensation to be recognized (years)		2.3		0.4		1.7
Actual income tax benefit realized	$	17,271	$	2,403	$	3,195
Aggregate intrinsic value vested and expected to vest	$	173,650	$	2,367	$	22,720

Segments And Nature Of The Business (Tables)

12 Months Ended

Dec. 31, 2017

Segments And Nature Of The Business [Abstract]

Service Revenues And Sales And After-Tax Earnings By Business Segment


		For the Years Ended December 31,
		2017		2016		2015
Revenues by Type of Service
VITAS
Routine homecare	$	935,913	$	887,940	$	865,145
Continuous care		124,557		138,025		150,802
General inpatient		90,472		97,580		99,439
Medicare cap		(2,682)		(228)		165
Total segment		1,148,260		1,123,317		1,115,551
Roto-Rooter
Plumbing repair and maintenance		219,516		197,280		188,065
Sewer and drain cleaning		151,667		145,699		142,562
Water restoration		82,272		50,229		38,163
Independent contractors		43,770		40,097		37,966
Other products and services		21,239		20,259		21,081
Total segment		518,464		453,564		427,837
Total service revenues and sales	$	1,666,724	$	1,576,881	$	1,543,388
Aftertax Segment Earnings/(Loss)
VITAS	$	57,645	$	84,961	$	93,346
Roto-Rooter		73,299		52,893		48,573
Total		130,944		137,854		141,919
Corporate		(32,767)		(29,111)		(31,645)
Net income	$	98,177	$	108,743	$	110,274
Interest Income
VITAS	$	12,044	$	8,294	$	7,740
Roto-Rooter		5,635		3,653		3,425
Total		17,679		11,947		11,165
Intercompany eliminations		(17,252)		(11,564)		(10,884)
Total interest income	$	427	$	383	$	281
Interest Expense
VITAS	$	188	$	211	$	200
Roto-Rooter		323		332		348
Total		511		543		548
Corporate		3,761		3,172		3,097
Total interest expense	$	4,272	$	3,715	$	3,645

Income Tax Provision
VITAS	$	16,436	$	51,910	$	56,675
Roto-Rooter		32,782		32,719		29,630
Total		49,218		84,629		86,305
Corporate		(30,478)		(16,318)		(16,453)
Total income tax provision	$	18,740	$	68,311	$	69,852
Identifiable Assets
VITAS	$	545,304	$	542,142	$	523,717
Roto-Rooter		294,663		261,641		255,192
Total		839,967		803,783		778,909
Corporate		80,059		76,276		73,416
Total identifiable assets	$	920,026	$	880,059	$	852,325


		For the Years Ended December 31,
		2017		2016		2015
Additions to Long-Lived Assets
VITAS	$	23,469	$	22,000	$	23,278
Roto-Rooter		45,386		17,709		26,476
Total		68,855		39,709		49,754
Corporate		483		63		995
Total additions to long-lived assets	$	69,338	$	39,772	$	50,749
Depreciation and Amortization
VITAS	$	18,630	$	19,090	$	19,547
Roto-Rooter		16,790		15,002		13,360
Total		35,420		34,092		32,907
Corporate		205		546		592
Total depreciation and amortization	$	35,625	$	34,638	$	33,499

Intangible Assets (Tables)

12 Months Ended

Dec. 31, 2017

Intangible Assets [Abstract]

Schedule By Year Of Projected Amortization Expense For Definite-Lived Intangible Assets


2018	$	103
2019		47
2020		36
2021		32
2022		23
Thereafter		46

Schedule Of Intangible Assets


		Gross		Accumulated		Net Book
		Asset		Amortization		Value
December 31, 2017
Referral networks	$	21,140	$	(21,140)	$	-
Covenants not to compete		9,519		(9,291)		228
Customer lists		1,217		(1,217)		-
Reacquired franchise rights		1,298		(1,239)		59
Subtotal - definite-lived intangibles		33,174		(32,887)		287
VITAS trade name		51,300		-		51,300
Rapid Rooter trade name		150		-		150
Operating licenses		3,128		-		3,128
Total	$	87,752	$	(32,887)	$	54,865

December 31, 2016
Referral networks	$	21,729	$	(21,528)	$	201
Covenants not to compete		9,533		(9,295)		238
Customer lists		1,215		(1,215)		-
Reacquired franchise rights		1,261		(1,187)		74
Subtotal - definite-lived intangibles		33,738		(33,225)		513
VITAS trade name		51,300		-		51,300
Rapid Rooter trade name		150		-		150
Operating licenses		3,102		-		3,102
Total	$	88,290	$	(33,225)	$	55,065

Business Combinations (Tables)

12 Months Ended

Dec. 31, 2017

Current Year Acquisitions [Member]

Business Acquisition [Line Items]

Schedule Of Business Acquisitions


Identifiable intangible assets	$	98
Goodwill		4,396
Other assets and liabilities - net		231
	$	4,725

Prior Year Acquisitions [Member]

Business Acquisition [Line Items]

Schedule Of Business Acquisitions

.
Identifiable intangible assets	$	213
Goodwill		5,944
Other assets and liabilities - net		457
	$	6,614

Discontinued Operations (Tables)

12 Months Ended

Dec. 31, 2017

Discontinued Operations [Abstract]

Schedule Of Estimated Timing Of Payments Of Liabilities


2018	$	826
2019		300
Thereafter		601
	$	1,727

Other Income/(Expense)-Net (Tables)

12 Months Ended

Dec. 31, 2017

Other Income/(Expense)-Net [Abstract]

Other Income/(Expense)-Net


		For the Years Ended December 31,
		2017		2016		2015
Market value gains related to deferred
compensation trusts	$	8,430	$	2,061	$	148
Loss on disposal of property and equipment		(707)		(424)		(698)
Interest income		427		383		281
Other--net		4		-		(418)
Total other income/(expense)	$	8,154	$	2,020	$	(687)

Income Taxes (Tables)

12 Months Ended

Dec. 31, 2017

Income Taxes [Abstract]

Schedule Of Provision For Income Taxes


		For the Years Ended December 31,
		2017		2016		2015
Current
U.S. federal	$	11,724	$	64,698	$	55,026
U.S. state and local		4,144		9,927		8,104
Foreign		465		393		397
Deferred
U.S. federal, state and local		2,402		(6,712)		6,323
Foreign		5		5		2
Total	$	18,740	$	68,311	$	69,852

Schedule Of Temporary Differences That Give Rise To Deferred Tax Assets (Liabilities)


		December 31,
		2017		2016
Accrued liabilities	$	30,419	$	43,168
Stock compensation expense		6,282		9,716
State net operating loss carryforwards		2,243		1,811
Allowance for uncollectible accounts receivable		291		1,952
Other		565		776
Deferred income tax assets		39,800		57,423
Amortization of intangible assets		(36,882)		(52,133)
Accelerated tax depreciation		(14,057)		(14,975)
Market valuation of investments		(2,277)		(1,341)
State income taxes		(1,722)		(793)
Currents assets		(1,255)		(1,825)
Other		(247)		(647)
Deferred income tax liabilities		(56,440)		(71,714)
Net deferred income tax liabilities	$	(16,640)	$	(14,291)

Schedule Of Significant Changes To Unrecognized Tax Benefits


		2017		2016		2015
Balance at January 1,	$	1,069	$	1,052	$	980
Unrecognized tax benefits due to positions taken in current year		268		218		260
Decrease due to expiration of statute of limitations		(214)		(201)		(188)
Balance at December 31,	$	1,123	$	1,069	$	1,052

Schedule Of Difference Between Actual Income Tax Provision For Continuing Operations And Income Tax Provision Calculated At Statutory U.S. Federal Tax Rate


		For the Years Ended December 31,
		2017			2016			2015

Income tax provision calculated using the statutory rate of 35%	$	40,921		$	61,969		$	63,044
State and local income taxes, less federal income tax effect		4,600			6,044			5,787
Nondeductible expenses		1,041			881			1,438
Stock compensation tax benefits		(18,932)			-			-
Enactment of the tax reform act		(8,305)			-			-
Other--net		(585)			(583)			(417)
Income tax provision	$	18,740		$	68,311		$	69,852
Effective tax rate		16.0	%		38.6	%		38.8	%

Schedule Of Income Taxes Paid


2017	$	42,311
2016		60,905
2015		62,928

Properties And Equipment (Tables)

12 Months Ended

Dec. 31, 2017

Properties And Equipment [Abstract]

Schedule of Properties and Equipment


		December 31,
		2017		2016
Land	$	7,108	$	7,098
Buildings and building improvements		85,570		79,814
Transportation equipment		47,243		33,895
Machinery and equipment		99,234		89,346
Computer software		47,840		45,079
Furniture and fixtures		74,191		71,781
Projects under development		11,882		5,579
Total properties and equipment		373,068		332,592
Less accumulated depreciation		(230,034)		(211,290)
Net properties and equipment	$	143,034	$	121,302

Lease Arrangements (Tables)

12 Months Ended

Dec. 31, 2017

Lease Arrangements [Abstract]

Summary Of Future Minimum Rental Payments And Sublease Rentals To Be Received Under Operating Leases


2018	$	23,527
2019		20,448
2020		18,157
2021		14,031
2022		8,346
Thereafter		13,774
Total minimum rental payments	$	98,283

Schedule Of Total Rental Expense Incurred Under Operating Leases For Continuing Operations


		For the Years Ended December 31,
		2017		2016		2015

Total rental expense	$	41,210	$	40,034	$	40,021

Retirement Plans (Tables)

12 Months Ended

Dec. 31, 2017

Retirement Plans [Abstract]

Schedule Of Expenses For Retirement, Profit-Sharing Plans, Excess Benefit Plans And Other Similar Plans


	For the Years Ended December 31,
	2017		2016		2015

$	22,025	$	14,467	$	11,970

Earnings Per Share (Tables)

12 Months Ended

Dec. 31, 2017

Earnings Per Share[Abstract]

Schedule Of Computation Of Earnings Per Share


		Net Income
For the Years Ended December 31,		Net Income		Shares	Earnings per Share
2017
	Earnings	$	98,177	16,057	$	6.11
	Dilutive stock options		-	596
	Nonvested stock awards		-	89
	Diluted earnings	$	98,177	16,742	$	5.86

2016
	Earnings	$	108,743	16,383	$	6.64
	Dilutive stock options		-	296
	Nonvested stock awards		-	110
	Diluted earnings	$	108,743	16,789	$	6.48

2015
	Earnings	$	110,274	16,870	$	6.54
	Dilutive stock options		-	394
	Conversion of Notes and impact of warrants outstanding		-	158
	Diluted earnings	$	110,274	17,422	$	6.33

Financial Instruments (Tables)

12 Months Ended

Dec. 31, 2017

Financial Instruments [Abstract]

Carrying Value, Fair Value And Hierarchy Of Financial Instruments


				Fair Value Measure
		Carrying Value		Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)

Investments of deferred compensation plans held in trust	$	62,067	$	62,067	$	-	$	-
Long-term debt and current portion of long-term debt		101,200		-		101,200		-

The following shows the carrying value, fair value and the hierarchy for our financial instruments as of December 31, 2016 (in thousands):


				Fair Value Measure
		Carrying Value		Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)

Investments of deferred compensation plans held in trust	$	54,389	$	54,389	$	-	$	-
Long-term debt and current portion of long-term debt		108,750		-		108,750		-

Loans Receivable from Independent Contractors (Tables)

12 Months Ended

Dec. 31, 2017

Loans Receivable from Independent Contractors [Abstract]

Schedule Of Independent Contractors


		For the Years Ended December 31,
		2017		2016		2015

Revenues	$	43,770	$	40,097	$	37,966
Pretax profits		26,586		24,477		22,176

Capital Stock Transactions (Tables)

12 Months Ended

Dec. 31, 2017

Capital Stock Transactions [Abstract]

Schedule Of Capital Stock Repurchases


		For the Years Ended December 31,
		2017		2016		2015
Total cost of repurchased shares (in thousands):	$	94,640	$	102,313	$	59,323
Shares repurchased		500,000		780,134		460,765
Weighted average price per share	$	189.28	$	131.15	$	128.75

Other Operating Expenses (Tables)

12 Months Ended

Dec. 31, 2017

Other Operating Expenses [Abstract]

Schedule Of Other Operating Expenses


		December 31,
		2017		2016
Litigation settlement	$	84,476	$	-
Loss on sale of transportation equipment		5,266		-
Program closure expenses		1,138		-
Retirement expenses		-		4,491
Total other operating expenses	$	90,880	$	4,491

Summary Of Significant Accounting Policies (Narrative) (Details)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017 USD ($) entity item $ / shares	Dec. 31, 2016 USD ($) $ / shares	Dec. 31, 2015 USD ($) $ / shares
Summary Of Significant Accounting Policies [Line Items]
Number of wholly-owned subsidiaries \| entity		2
Cost of providing charity care		$ 7,700,000	$ 7,000,000	$ 7,600,000
Guarantee and warranty claims accrual		420,000	405,000
Advertising expense in continuing operations		40,900,000	37,200,000	36,400,000
Decrease income taxes		$ 18,740,000	$ 68,311,000	$ 69,852,000
Increase to basic earnings per share \| $ / shares		$ 6.11	$ 6.64	$ 6.54
Increase to diluted earnings per share \| $ / shares		$ 5.86	$ 6.48	$ 6.33
Adjustments to casualty and workers compensation accrual		$ 5,560,000	$ 3,148,000	$ 1,891,000
Historical claims data, period of time		10 years
Federal corporate tax rate		35.00%
Net tax benefit adjustment		$ (8,305,000)
The Act [Member]
Summary Of Significant Accounting Policies [Line Items]
Federal corporate tax rate	21.00%
Net tax benefit adjustment		8,937,000
Deemed repatriation		529,000
Share based payment awards		$ 103,000
Bonus depreciation on personal tangible property expenditures		100.00%
Sales Revenue [Member]
Summary Of Significant Accounting Policies [Line Items]
Concentration risk, percentage		85.00%	90.00%	90.00%
Total Assets [Member]
Summary Of Significant Accounting Policies [Line Items]
Concentration risk, percentage		5.00%
Total Current Liabilities [Member]
Summary Of Significant Accounting Policies [Line Items]
Concentration risk, percentage		5.00%
Total Liabilities [Member]
Summary Of Significant Accounting Policies [Line Items]
Concentration risk, percentage		5.00%
Roto Rooter And Corporate Office [Member]
Summary Of Significant Accounting Policies [Line Items]
Exposure on single claim		$ 750,000
Segment Roto-Rooter [Member]
Summary Of Significant Accounting Policies [Line Items]
Number of Operating Segments \| item		1
Percent of population serviced		90.00%
Decrease income taxes		$ 32,782,000	$ 32,719,000	$ 29,630,000
Segment Roto-Rooter [Member] \| Service Revenues [Member]
Summary Of Significant Accounting Policies [Line Items]
Concentration risk, percentage		2.00%	2.00%	2.00%
Segment Roto-Rooter [Member] \| Sales Revenue [Member]
Summary Of Significant Accounting Policies [Line Items]
Concentration risk, percentage		31.00%	29.00%
Segment VITAS [Member]
Summary Of Significant Accounting Policies [Line Items]
Revenues		$ 0
Decrease income taxes		16,436,000	$ 51,910,000	$ 56,675,000
Exposure on single claim		1,000,000
Professional liability and other risks, insurance deductible		$ 750,000
Segment VITAS [Member] \| Service Revenues [Member]
Summary Of Significant Accounting Policies [Line Items]
Concentration risk, percentage		85.00%	85.00%
Segment VITAS [Member] \| Sales Revenue [Member]
Summary Of Significant Accounting Policies [Line Items]
Concentration risk, percentage		69.00%	71.00%
Minimum [Member]
Summary Of Significant Accounting Policies [Line Items]
Period of service guarantee		1 day
Maximum [Member]
Summary Of Significant Accounting Policies [Line Items]
Period of service guarantee		1 year
Medicare [Member] \| Accounts Receivable [Member]
Summary Of Significant Accounting Policies [Line Items]
Concentration risk, percentage		59.00%	59.00%
Medicaid [Member] \| Accounts Receivable [Member]
Summary Of Significant Accounting Policies [Line Items]
Concentration risk, percentage		32.00%	31.00%
Medicare And Medicaid [Member] \| Accounts Receivable [Member]
Summary Of Significant Accounting Policies [Line Items]
Concentration risk, percentage		55.00%
ASU No. 2016-09 [Member]
Summary Of Significant Accounting Policies [Line Items]
Decrease income taxes		$ 18,900,000
Increase to basic earnings per share \| $ / shares		$ 1.18
Increase to diluted earnings per share \| $ / shares		$ 1.08

Summary Of Significant Accounting Policies (Schedule Of Weighted Average Lives Of Property And Equipment) (Details)	12 Months Ended
	Dec. 31, 2017
Building And Building Improvements [Member]
Property, Plant and Equipment [Line Items]
Weighted average lives of property and equipment	12 years 1 month 6 days
Transportation Equipment [Member]
Property, Plant and Equipment [Line Items]
Weighted average lives of property and equipment	11 years
Machinery And Equipment [Member]
Property, Plant and Equipment [Line Items]
Weighted average lives of property and equipment	5 years 2 months 12 days
Computer Software [Member]
Property, Plant and Equipment [Line Items]
Weighted average lives of property and equipment	4 years 7 months 6 days
Furniture And Fixtures [Member]
Property, Plant and Equipment [Line Items]
Weighted average lives of property and equipment	4 years 9 months 18 days

Summary Of Significant Accounting Policies (Schedule of movement in Goodwill) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Business Combination Segment Allocation [Line Items]
Beginning balance	$ 472,366	$ 472,322
Business combinations	4,396
Foreign currency adjustments	125	44
Ending balance	476,887	472,366
Segment VITAS [Member]
Business Combination Segment Allocation [Line Items]
Beginning balance	328,301	328,301
Foreign currency adjustments
Ending balance	328,301	328,301
Roto-Rooter segment [Member]
Business Combination Segment Allocation [Line Items]
Beginning balance	144,065	144,021
Business combinations	4,396
Foreign currency adjustments	125	44
Ending balance	$ 148,586	$ 144,065

Summary Of Significant Accounting Policies (Weighted Average Lives Of Identifiable, Definite-Lived Intangible Assets) (Details)	12 Months Ended
	Dec. 31, 2017
Covenants Not To Compete [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
Weighted average lives of identifiable, definite-lived intangible assets	6 years 6 months
Reacquired Franchise Rights [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
Weighted average lives of identifiable, definite-lived intangible assets	5 years 10 months 24 days
Referral Networks [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
Weighted average lives of identifiable, definite-lived intangible assets	10 years
Customer Lists [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
Weighted average lives of identifiable, definite-lived intangible assets	13 years 3 months 18 days

Hospice Revenue Recognition (Narrative) (Details)	12 Months Ended
Hospice Revenue Recognition (Narrative) (Details)	Dec. 31, 2017 USD ($) item	Dec. 31, 2016 USD ($)	Dec. 31, 2015 USD ($)	Dec. 31, 2014 USD ($)	Dec. 31, 2013 USD ($)
Revenue Recognition [Line Items]
Percentage of revenue	97.00%
Medicare care costs reimbursement, benchmark percentage of the days in care	20.00%
Programs using the proportional method \| item	1
Percentage of automatic budget reductions					2.00%
Unbilled revenue	$ 2,100,000
Routine Home Care [Member]
Revenue Recognition [Line Items]
Percentage of revenue	81.20%	78.90%	77.60%
One Program Projected Measurement Period Liability [Member]
Revenue Recognition [Line Items]
Net pretax expense/(income) from medicare cap liability	$ 2,700,000	$ 228,000	$ (165,000)
Two Program Projected Measurement Period Liability [Member]
Revenue Recognition [Line Items]
Medicare cap	$ 2,400,000		247,000	$ 247,000	$ 247,000
Medicare cap related to sequestration			105,000	105,000	105,000
Three Program Projected Measurment Period Liability [Member]
Revenue Recognition [Line Items]
Unbilled revenue			$ 2,600,000	$ 2,600,000	$ 2,600,000

Hospice Revenue Recognition (Schedule Of Medicare Cap Liability Activity) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Hospice Revenue Recognition [Abstract]
Beginning Balance January 1,	$ 235	$ 1,165
2018 measurement period	2,435
Prior measurment periods	247	228
Payments	(482)	(1,158)
Ending Balance December 31,	$ 2,435	$ 235

Hospice Revenue Recognition (Schedule Of Allowance For Doubtful Accounts) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Revenue Recognition, Multiple-deliverable Arrangements [Line Items]
Bad debt provision	$ 17,306	$ 16,319	$ 14,247
Segment VITAS [Member]
Revenue Recognition, Multiple-deliverable Arrangements [Line Items]
Beginning Balance	12,740	12,158
Bad debt provision	13,108	13,604
Write-offs	(13,664)	(14,517)
Other/Contractual adjustments	1,349	1,495
Ending Balance	13,533	12,740	12,158
Medicare [Member]
Revenue Recognition, Multiple-deliverable Arrangements [Line Items]
Beginning Balance	2,962	3,799
Bad debt provision	3,015	1,793
Write-offs	(2,431)	(3,382)
Other/Contractual adjustments	498	752
Ending Balance	4,044	2,962	3,799
Medicaid [Member]
Revenue Recognition, Multiple-deliverable Arrangements [Line Items]
Beginning Balance	6,678	5,999
Bad debt provision	5,618	7,209
Write-offs	(7,031)	(6,595)
Other/Contractual adjustments	111	65
Ending Balance	5,376	6,678	5,999
Commercial [Member]
Revenue Recognition, Multiple-deliverable Arrangements [Line Items]
Beginning Balance	3,272	2,874
Bad debt provision	3,789	3,938
Write-offs	(4,202)	(4,331)
Other/Contractual adjustments	740	791
Ending Balance	3,599	3,272	2,874
Other [Member]
Revenue Recognition, Multiple-deliverable Arrangements [Line Items]
Beginning Balance	(172)	(514)
Bad debt provision	686	664
Write-offs		(209)
Other/Contractual adjustments		(113)
Ending Balance	$ 514	$ (172)	$ (514)

Long-Term Debt And Lines of Credit (Narrative) (Details) - 2014 Credit Agreement [Member]	12 Months Ended
	Dec. 31, 2017 USD ($)
Debt Instrument [Line Items]
Revolving credit facility period, years	5 years
Standby letters of credit issued	$ 35,800,000
LIBOR [Member]
Debt Instrument [Line Items]
Basis spread on variable interest rate	1.13%
Revolving Credit Facility [Member]
Debt Instrument [Line Items]
Face amount of debt	$ 350,000,000
Unused lines of credit	288,000,000
Term Loan [Member]
Debt Instrument [Line Items]
Face amount of debt	$ 100,000,000

Long-Term Debt And Lines of Credit (Debt Outstanding) (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Debt Instrument [Line Items]
Total	$ 101,200	$ 108,750
Current portion of long-term debt	(10,000)	(8,750)
Long-term debt	91,200	100,000
Revolving Credit Facility [Member]
Debt Instrument [Line Items]
Total	26,200	25,000
Term Loan [Member]
Debt Instrument [Line Items]
Total	$ 75,000	$ 83,750

Long-Term Debt And Lines of Credit (Schedule of Principal Payments of the Term Loan) (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Debt Instrument [Line Items]
Total	$ 101,200	$ 108,750
Term Loan [Member]
Debt Instrument [Line Items]
2018	10,000
2019	65,000
Total	$ 75,000	$ 83,750

Long-Term Debt And Lines Of Credit (Interest Paid During Period) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Long-Term Debt And Lines of Credit [Abstract]
Interest paid	$ 3,626	$ 3,047	$ 2,988

Long-Term Debt And Lines of Credit (Financial Debt Covenants) (Details) $ in Millions	12 Months Ended
	Dec. 31, 2017 USD ($)
Minimum [Member]
Debt Instrument [Line Items]
Leverage Ratio (Consolidated Indebtedness/Consolidated Adj. EBITDA), Requirement	1.00
Leverage Ratio (Consolidated Indebtedness Consolidated Adj. EBITDA), Chemed	0.62
Fixed Charge Coverage Ratio (Consolidated Free Cash Flow/Consolidated Fixed Charges), Requirement	1.00
Fixed Charge Coverage Ratio (Consolidated Free Cash Flow/Consolidated Fixed Charges), Chemed	1.00
Maximum [Member]
Debt Instrument [Line Items]
Leverage Ratio (Consolidated Indebtedness/Consolidated Adj. EBITDA), Requirement	3.50
Leverage Ratio (Consolidated Indebtedness Consolidated Adj. EBITDA), Chemed	1.00
Fixed Charge Coverage Ratio (Consolidated Free Cash Flow/Consolidated Fixed Charges), Requirement	1.50
Fixed Charge Coverage Ratio (Consolidated Free Cash Flow/Consolidated Fixed Charges), Chemed	2.10
Annual Operating Lease Commitment, Requirement	$ 50.0
Annual Operating Lease Commitment, Chemed	$ 23.5

Stock-Based Compensation Plans (Narrative) (Details)	1 Months Ended	12 Months Ended
Stock-Based Compensation Plans (Narrative) (Details)	May 31, 2016 shares	Dec. 31, 2017 item $ / shares shares	Dec. 31, 2016 shares	Dec. 31, 2015 shares	Mar. 31, 2018 shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of stock incentive plans \| item		2
Number of shares authorized		3,800,000
Options granted		330,550	505,775	422,750
Perfromance Stock Units [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares of stock granted		27,622
Shares vesting period, years		3 years
Per-share weighted averaged grant-date fair value of stock awards vested \| $ / shares		$ 99.50
Perfromance Stock Units [Member] \| Scenario, Forecast [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vested share units that will be converted					37,466
Stock Options [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares vesting period, years		3 years
Shares contractual life		5 years
Stock Options [Member] \| Prior to Year 2014 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares contractual life		10 years
Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares vesting period, years		3 years
Performance Based TSR [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares of stock granted		7,304	9,541	10,761
Performance Based EPS [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares of stock granted		7,304	9,541	10,761
Outside Directors [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options granted	3,762

Stock-Based Compensation Plans (Schedule of Comparative Date for Performance Stock Units) (Details) - $ / shares	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Per-share fair value	$ 203.52	$ 126.53	$ 121.75
Volatility	22.80%	21.10%	22.20%
Risk-free interest rate	1.86%	1.09%	1.57%
Service period (years)	2 years 10 months 24 days	2 years 10 months 24 days	2 years 10 months 24 days
Three-year measurement period ends December 31,	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Performance Based TSR [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares of stock granted	7,304	9,541	10,761
Per-share fair value	$ 226.95	$ 150.74	$ 142.55
Volatility	21.80%	26.70%	25.20%
Risk-free interest rate	1.44%	0.89%	0.93%
Performance Based EPS [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares of stock granted	7,304	9,541	10,761
Per-share fair value	$ 172.60	$ 126.37	$ 113.14

Stock-Based Compensation Plans (Schedule Of Total Stock Option And PSU Award Activity) (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of Options, Outstanding at January 1, 2017	1,827,978
Number of Options, Granted	330,550	505,775	422,750
Number of Options, Exercised/Vested	(422,914)
Number of Options, Canceled/Forfeited	(37,156)
Number of Options, Outstanding at December 31, 2017	1,698,458	1,827,978
Number of Options, Vested and expected to vest at December 31, 2017	1,698,458
Number of Options, Exercisable at December 31, 2017	912,889
Weighted Average Exercise Price, Outstanding at January 1, 2017	$ 114.09
Weighted Average Exercise Price, Granted	231.91
Weighted Average Exercise Price, Exercised/Vested	93.01
Weighted Average Exercise Price, Canceled/Forfeited	143.71
Weighted Average Exercise Price, Outstanding at December 31, 2017	141.62	$ 114.09
Weighted Average Exercise Price, Vested and expected to vest at December 31, 2017	141.62
Weighted Average Exercise Price, Exercisable at December 31, 2017	$ 108.96
Weighted Average Remaining Contractual Life (Years), Outstanding at December 31, 2017	4 years 4 months 24 days
Weighted Average Remaining Contractual Life (Years), Vested and expected to vest at December 31, 2017	4 years 4 months 24 days
Weighted Average Remaining Contractual Life (Years), Exercisable at December 31, 2017	4 years 8 months 12 days
Aggregate Intrinsic Value, Outstanding at December 31, 2017	$ 173,650
Aggregate Intrinsic Value, Vested and dxpected to vest at December 31, 2017	173,650
Aggregate Intrinsic Value, Exercisable at December 31, 2017	$ 123,146
Weighted Average Grant-Date Price, Granted	$ 203.52	$ 126.53	$ 121.75
Stock Awards [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of Awards, Outstanding at January 1, 2017	45,267
Number of Awards, Granted	3,762
Number of Awards, Exercised/Vested	(38,273)
Number of Awards, Canceled/ Forfeited	(1,050)
Number of Awards, Outstanding at December 31, 2017	9,706	45,267
Number of Awards, Vested and expected to vest at December 31, 2017	9,706
Weighted Average Grant-Date Price, Outstanding at January 1, 2017	$ 98.82
Weighted Average Grant-Date Price, Granted	203.52
Weighted Average Grant-Date Price, Exercised/Vested	102.67
Weighted Average Grant-Date Price, Canceled/Forfeited	121.75
Weighted Average Grant-Date Price, Outstanding at December 31, 2017	121.75	$ 98.82
Weighted Average Exercise Price, Vested and expected to vest at December 31, 2017	$ 121.75
Perfromance Stock Units [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of Nonvested Target Units, Outstanding at January 1, 2017	63,774
Number of Nonvested Target Units, Granted	27,622
Number of Nonvested Target Units, Exercised/Vested	(36,812)
Number of Nonvested Target Units, Canceled/Forfeited	(852)
Number of Nonvested Target Units, Outstanding at December 31, 2017	53,732	63,774
Number of Nonvested Target Units, Vested and expected to vest at December 31, 2017	93,170
Weighted Average Grant-Date Price, Outstanding at January 1, 2017	$ 118.95
Weighted Average Grant-Date Price, Granted	156.04
Weighted Average Grant-Date Price, Exercised/Vested	99.50
Weighted Average Grant-Date Price, Canceled/Forfeited	135.09
Weighted Average Grant-Date Price, Outstanding at December 31, 2017	151.09	$ 118.95
Weighted Average Exercise Price, Vested and expected to vest at December 31, 2017	$ 154.65

Stock-Based Compensation Plans (Schedule Of Other Data For Stock Option, Stock Awards And PSU Activity) (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Stock-Based Compensation Plans [Abstract]
Total compensation expense of stock-based compensation plans charged against income	$ 16,256	$ 13,773	$ 14,737
Total income tax benefit recognized in income for stock based compensation expense charged against income	5,690	5,062	5,416
Total intrinsic value of stock options exercised	50,192	17,635	45,600
Total intrinsic value of stock awards vested during the period	$ 6,983	$ 7,429	$ 12,065
Per-share weighted averaged grant-date fair value of stock awards granted	$ 203.52	$ 126.53	$ 121.75

Stock-Based Compensation Plans (Schedule Of Valuation Assumptions) (Details) - $ / shares	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Stock-Based Compensation Plans [Abstract]
Stock price on date of issuance	$ 231.91	$ 135.85	$ 157.36
Grant date fair value per share	$ 46.27	$ 22.74	$ 29.46
Number of options granted	330,550	505,775	422,750
Expected term (years)	4 years	4 years	4 years
Risk free rate of return	1.86%	1.09%	1.57%
Volatility	22.80%	21.10%	22.20%
Dividend yield	0.50%	0.80%	0.60%
Forfeiture rate

Stock-Based Compensation Plans (Schedule Of Other Data For Stock Options, Stock Awards And PSUs) (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2017 USD ($)
Stock Options [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total unrecognized compensation at the end of year	$ 23,900
Weighted average period over which unrecognized compensation to be recognized (years)	2 years 3 months 18 days
Actual income tax benefit realized	$ 17,271
Aggregate intrinsic value vested and expected to vest	173,650
Stock Awards [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total unrecognized compensation at the end of year	$ 446
Weighted average period over which unrecognized compensation to be recognized (years)	4 months 24 days
Actual income tax benefit realized	$ 2,403
Aggregate intrinsic value vested and expected to vest	2,367
Perfromance Stock Units [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total unrecognized compensation at the end of year	$ 3,716
Weighted average period over which unrecognized compensation to be recognized (years)	1 year 8 months 12 days
Actual income tax benefit realized	$ 3,195
Aggregate intrinsic value vested and expected to vest	$ 22,720

Segments And Nature Of The Business (Service Revenues And Sales And After-Tax Earnings By Business Segment) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Segment Reporting Information [Line Items]
Total service revenues and sales	$ 1,666,724	$ 1,576,881	$ 1,543,388
Net income	98,177	108,743	110,274
Total interest income	427	383	281
Total interest expense	4,272	3,715	3,645
Total income tax provision	18,740	68,311	69,852
Total identifiable assets	920,026	880,059	852,325
Total additions to long-lived assets	69,338	39,772	50,749
Total depreciation and amortization	35,625	34,638	33,499
Operating Segments [Member]
Segment Reporting Information [Line Items]
Net income	130,944	137,854	141,919
Total interest income	17,679	11,947	11,165
Total interest expense	511	543	548
Total income tax provision	49,218	84,629	86,305
Total identifiable assets	839,967	803,783	778,909
Total additions to long-lived assets	68,855	39,709	49,754
Total depreciation and amortization	35,420	34,092	32,907
Intercompany Eliminations [Member]
Segment Reporting Information [Line Items]
Total interest income	(17,252)	(11,564)	(10,884)
Segment VITAS [Member]
Segment Reporting Information [Line Items]
Total service revenues and sales	1,148,260	1,123,317	1,115,551
Net income	57,645	84,961	93,346
Total interest income	12,044	8,294	7,740
Total interest expense	188	211	200
Total income tax provision	16,436	51,910	56,675
Total identifiable assets	545,304	542,142	523,717
Total additions to long-lived assets	23,469	22,000	23,278
Total depreciation and amortization	18,630	19,090	19,547
Segment Roto-Rooter [Member]
Segment Reporting Information [Line Items]
Total service revenues and sales	518,464	453,564	427,837
Net income	73,299	52,893	48,573
Total interest income	5,635	3,653	3,425
Total interest expense	323	332	348
Total income tax provision	32,782	32,719	29,630
Total identifiable assets	294,663	261,641	255,192
Total additions to long-lived assets	45,386	17,709	26,476
Total depreciation and amortization	16,790	15,002	13,360
Corporate Segment [Member]
Segment Reporting Information [Line Items]
Net income	(32,767)	(29,111)	(31,645)
Total interest expense	3,761	3,172	3,097
Total income tax provision	(30,478)	(16,318)	(16,453)
Total identifiable assets	80,059	76,276	73,416
Total additions to long-lived assets	483	63	995
Total depreciation and amortization	205	546	592
Routine Homecare [Member] \| Segment VITAS [Member]
Segment Reporting Information [Line Items]
Total service revenues and sales	935,913	887,940	865,145
Continuous Care [Member] \| Segment VITAS [Member]
Segment Reporting Information [Line Items]
Total service revenues and sales	124,557	138,025	150,802
General Inpatient [Member] \| Segment VITAS [Member]
Segment Reporting Information [Line Items]
Total service revenues and sales	90,472	97,580	99,439
Medicare Cap [Member] \| Segment VITAS [Member]
Segment Reporting Information [Line Items]
Total service revenues and sales	(2,682)	(228)	165
Sewer And Drain Cleaning [Member] \| Segment Roto-Rooter [Member]
Segment Reporting Information [Line Items]
Total service revenues and sales	151,667	145,699	142,562
Plumbing Repair And Maintenance [Member] \| Segment Roto-Rooter [Member]
Segment Reporting Information [Line Items]
Total service revenues and sales	219,516	197,280	188,065
Independent Contractors [Member] \| Segment Roto-Rooter [Member]
Segment Reporting Information [Line Items]
Total service revenues and sales	43,770	40,097	37,966
Water Restoration [Member] \| Segment Roto-Rooter [Member]
Segment Reporting Information [Line Items]
Total service revenues and sales	82,272	50,229	38,163
Other Products And Services [Member] \| Segment Roto-Rooter [Member]
Segment Reporting Information [Line Items]
Total service revenues and sales	$ 21,239	$ 20,259	$ 21,081
Sales Revenue [Member]
Segment Reporting Information [Line Items]
Concentration risk, percentage	85.00%	90.00%	90.00%
Sales Revenue [Member] \| Segment VITAS [Member]
Segment Reporting Information [Line Items]
Concentration risk, percentage	69.00%	71.00%
Sales Revenue [Member] \| Segment Roto-Rooter [Member]
Segment Reporting Information [Line Items]
Concentration risk, percentage	31.00%	29.00%
Sales Revenue [Member] \| Medicare And Medicaid Reimbursement Programs [Member] \| Segment VITAS [Member]
Segment Reporting Information [Line Items]
Concentration risk, percentage	95.00%

Intangible Assets (Schedule By Year Of Projected Amortization Expense For Definite-Lived Intangible Assets) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Intangible Assets [Abstract]
2018	$ 103,000
2019	47,000
2020	36,000
2021	32,000
2022	23,000
Thereafter	46,000
Amortization of Intangible Assets	$ 137,000	$ 359,000	$ 1,100,000

Intangible Assets (Schedule Of Intangible Assets) (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Definite and Indefinite-lived Intangible Assets [Line Items]
Gross Asset, Subtotal- definite-lived intangibles	$ 33,174	$ 33,738
Accumulated Amortization, Subtotal- definite-lived intangibles	(32,887)	(33,225)
Net Book Value, Subtotal - definite-lived intangibles	287	513
Intangible assets, Gross Asset	87,752	88,290
Intangible assets, Net Book Value	54,865	55,065
VITAS Trade Name [Member]
Definite and Indefinite-lived Intangible Assets [Line Items]
Intangible assets, Gross Asset	51,300	51,300
Intangible assets, Net Book Value	51,300	51,300
Rapid Rooter Trade Name [Member]
Definite and Indefinite-lived Intangible Assets [Line Items]
Intangible assets, Gross Asset	150	150
Intangible assets, Net Book Value	150	150
Operating Licenses [Member]
Definite and Indefinite-lived Intangible Assets [Line Items]
Intangible assets, Gross Asset	3,128	3,102
Intangible assets, Net Book Value	3,128	3,102
Referral Networks [Member]
Definite and Indefinite-lived Intangible Assets [Line Items]
Gross Asset, Subtotal- definite-lived intangibles	21,140	21,729
Accumulated Amortization, Subtotal- definite-lived intangibles	(21,140)	(21,528)
Net Book Value, Subtotal - definite-lived intangibles		201
Covenants Not To Compete [Member]
Definite and Indefinite-lived Intangible Assets [Line Items]
Gross Asset, Subtotal- definite-lived intangibles	9,519	9,533
Accumulated Amortization, Subtotal- definite-lived intangibles	(9,291)	(9,295)
Net Book Value, Subtotal - definite-lived intangibles	228	238
Customer Lists [Member]
Definite and Indefinite-lived Intangible Assets [Line Items]
Gross Asset, Subtotal- definite-lived intangibles	1,217	1,215
Accumulated Amortization, Subtotal- definite-lived intangibles	(1,217)	(1,215)
Reacquired Franchise Rights [Member]
Definite and Indefinite-lived Intangible Assets [Line Items]
Gross Asset, Subtotal- definite-lived intangibles	1,298	1,261
Accumulated Amortization, Subtotal- definite-lived intangibles	(1,239)	(1,187)
Net Book Value, Subtotal - definite-lived intangibles	$ 59	$ 74

Business Combinations (Narrative) (Details) $ in Thousands	12 Months Ended
Business Combinations (Narrative) (Details) $ in Thousands	Dec. 31, 2017 USD ($) item	Dec. 31, 2015 USD ($) entity
Business Acquisition [Line Items]
Business combinations	$ 4,725	$ 6,614
Segment Roto-Rooter [Member]
Business Acquisition [Line Items]
Number of businesses acquired	2	2
Business combinations	$ 4,700	$ 6,600

Business Combinations (Schedule Of Business Acquisitions) (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Business Acquisition [Line Items]
Goodwill	$ 476,887	$ 472,366	$ 472,322
Roto-Rooter segment [Member]
Business Acquisition [Line Items]
Identifiable intangible assets	98		213
Goodwill	4,396		5,944
Other assets and liabilities - net	231		457
Assets total	$ 4,725		$ 6,614

Discontinued Operations (Narrative) (Details) - DuBois [Member] - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Estimated liability for potential environmental cleanup and related costs from the sale	$ 1,700	$ 1,700
Discontinued operations, amount included in other current liabilities	826
Discontinued operations, amount included in other liabilities (long-term)	901
Maximum [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Contingent liability for incurring additional environmental cleanup and related costs	$ 14,900

Discontinued Operations (Schedule Of Estimated Timing Of Payments Of Liabilities) (Details) $ in Thousands	Dec. 31, 2017 USD ($)
Discontinued Operations [Abstract]
2018	$ 826
2019	300
Thereafter	601
Total estimated timing of payments of liabilities related to discontinued operations	$ 1,727

Cash Overdrafts And Cash Equivalents (Narrative) (Details) - USD ($)	Dec. 31, 2017	Dec. 31, 2016
Cash Overdrafts And Cash Equivalents [Abstract]
Cash overdrafts included in accounts payable	$ 15,300,000	$ 8,600,000
Amount invested	$ 100,000	$ 100,000

Other Income/(Expense)-Net (Schedule Of Other Income/(Expense)- Net) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Other Income/(Expense)-Net [Abstract]
Market value gains related to deferred compensation trusts	$ 8,430	$ 2,061	$ 148
Loss on disposal of property and equipment	(707)	(424)	(698)
Interest income/ (expense)	427	383	281
Other - net	4		(418)
Total other income/(expense)	$ 8,154	$ 2,020	$ (687)

Income Taxes (Narrative) (Details) - USD ($) $ in Thousands	12 Months Ended
Income Taxes (Narrative) (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Income Taxes [Line Items]
Net operating loss carryforwards	$ 36,500	$ 36,000
Accrued interest payable related to uncertain tax positions	134	$ 130
Undistributed earnings of domestic subsidiaries	35,100
Additional taxes if interest in all businesses is sold rather than to effect a tax-free liquidation	$ 8,400
Maximum [Member]
Income Taxes [Line Items]
Net operating losses expiration date	Jan. 01, 2037
Minimum [Member]
Income Taxes [Line Items]
Net operating losses expiration date	Jan. 01, 2024

Income Taxes (Schedule Of Provision For Income Taxes) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Income Taxes [Abstract]
Current, U.S. federal	$ 11,724	$ 64,698	$ 55,026
Current, U.S. state and local	4,144	9,927	8,104
Current, Foreign	465	393	397
Deferred, U.S. federal, state and local	2,402	(6,712)	6,323
Deferred, Foreign	5	5	2
Total	$ 18,740	$ 68,311	$ 69,852

Income Taxes (Schedule Of Temporary Differences That Give Rise To Deferred Tax Assets (Liabilities)) (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Income Taxes [Abstract]
Accrued liabilities	$ 30,419	$ 43,168
Stock compensation expense	6,282	9,716
State net operating loss carryforwards	2,243	1,811
Allowance for uncollectible accounts receivable	291	1,952
Other	565	776
Deferred income tax assets	39,800	57,423
Amortization of intangible assets	(36,882)	(52,133)
Accelerated tax depreciation	(14,057)	(14,975)
Market valuation of investments	(2,277)	(1,341)
State income taxes	(1,722)	(793)
Current assets	(1,255)	(1,825)
Other	(247)	(647)
Deferred income tax liabilities	(56,440)	(71,714)
Net deferred income tax liabilities	$ (16,640)	$ (14,291)

Income Taxes (Schedule Of Significant Changes To Unrecognized Tax Benefits) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Income Taxes [Abstract]
Balance at January 1,	$ 1,069	$ 1,052	$ 980
Unrecognized tax benefits due to positions taken in current year	268	218	260
Decrease due to expiration of statute of limitations	(214)	(201)	(188)
Balance at December 31,	$ 1,123	$ 1,069	$ 1,052

Income Taxes (Schedule Of Difference Between Actual Income Tax Provision For Continuing Operations And Income Tax Provision Calculated At Statutory U.S. Federal Tax Rate) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Income Taxes [Abstract]
Income tax provision calculated using the statutory rate of 35%	$ 40,921	$ 61,969	$ 63,044
State and local income taxes, less federal income tax effect	4,600	6,044	5,787
Nondeductible expenses	1,041	881	1,438
Stock compensation tax benefits	(18,932)
Enactment of the tax reform act	(8,305)
Other --net	(585)	(583)	(417)
Total	$ 18,740	$ 68,311	$ 69,852
Effective tax rate	16.00%	38.60%	38.80%
Statutory rate	35.00%

Income Taxes (Schedule Of Income Taxes Paid) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Income Taxes [Abstract]
Income taxes paid	$ 42,311	$ 60,905	$ 62,928

Properties And Equipment (Narrative) (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Properties And Equipment [Abstract]
Net book value of computer software	$ 7.3	$ 7.9
Depreciation expense for computer software	$ 4.4	$ 4.0	$ 3.9

Properties And Equipment (Schedule Of Properties And Equipment) (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Property, Plant and Equipment [Line Items]
Total properties and equipment	$ 373,068	$ 332,592
Less accumulated depreciation	(230,034)	(211,290)
Net properties and equipment	143,034	121,302
Land [Member]
Property, Plant and Equipment [Line Items]
Total properties and equipment	7,108	7,098
Buildings and Building Improvements [Member]
Property, Plant and Equipment [Line Items]
Total properties and equipment	85,570	79,814
Transportation Equipment [Member]
Property, Plant and Equipment [Line Items]
Total properties and equipment	47,243	33,895
Machinery And Equipment [Member]
Property, Plant and Equipment [Line Items]
Total properties and equipment	99,234	89,346
Computer Software [Member]
Property, Plant and Equipment [Line Items]
Total properties and equipment	47,840	45,079
Furniture And Fixtures [Member]
Property, Plant and Equipment [Line Items]
Total properties and equipment	74,191	71,781
Projects Under Development [Member]
Property, Plant and Equipment [Line Items]
Total properties and equipment	$ 11,882	$ 5,579

Lease Arrangements (Narrative) (Details) - USD ($) $ in Millions	Dec. 31, 2017	Dec. 31, 2016
Lease Arrangements [Abstract]
Capital Lease Obligations	$ 0.0	$ 0.0

Lease Arrangements (Summary Of Future Minimum Rental Payments And Sublease Rentals To Be Received Under Operating Leases) (Details) $ in Thousands	Dec. 31, 2017 USD ($)
Lease Arrangements [Abstract]
2018	$ 23,527
2019	20,448
2020	18,157
2021	14,031
2022	8,346
Thereafter	13,774
Total minimum rental payments	$ 98,283

Lease Arrangements (Schedule Of Total Rental Expense Incurred Under Operating Leases For Continuing Operations) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Lease Arrangements [Abstract]
Total rental expense	$ 41,210	$ 40,034	$ 40,021

Retirement Plans (Narrative) (Details) - USD ($) $ in Millions	Dec. 31, 2017	Dec. 31, 2016
Retirement Plans [Abstract]
Number of treasury stock shares held	83,125	99,315
Treasury stock held value	$ 2.2	$ 2.5

Retirement Plans (Schedule Of Expenses For Retirement, Profit-Sharing Plans, Excess Benefit Plans And Other Similar Plans) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Retirement Plans [Abstract]
Defined contribution plans expense	$ 22,025	$ 14,467	$ 11,970

Earnings Per Share (Narrative) (Details) - shares	12 Months Ended
Earnings Per Share (Narrative) (Details) - shares	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Earnings Per Share[Abstract]
Excluded stock options	328,000	923,000	422,000

Earnings Per Share (Schedule Of Computation Of Earnings Per Share) (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Earnings Per Share[Abstract]
Earnings, Income	$ 98,177	$ 108,743	$ 110,274
Dilutive stock options, Income
Nonvested stock awards, Income
Diluted Earnings, Net Income	$ 98,177	$ 108,743	$ 110,274
Earnings, Shares	16,057	16,383	16,870
Dilutive stock options, Shares	596	296	394
Nonvested stock awards, Shares	89	110
Conversion of Notes and impact of warrants outstanding, Shares			158
Diluted Earnings, Shares	16,742	16,789	17,422
Earnings per Share	$ 6.11	$ 6.64	$ 6.54
Earnings per Share, Diluted earnings	$ 5.86	$ 6.48	$ 6.33

Financial Instruments (Carrying Value, Fair Value And Hierarchy Of Financial Instruments) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Minimum [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Period in which the interest rate will reset	30 days
Maximum [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Period in which the interest rate will reset	60 days
Carrying Value [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments of deferred compensation plans held in trust	$ 62,067	$ 54,389
Long-term debt and current portion of long-term debt	101,200	108,750
Quoted Prices In Active Markets For Identical Assets (Level 1) [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments of deferred compensation plans held in trust	62,067	54,389
Significant Other Observable Inputs (Level 2) [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Long-term debt and current portion of long-term debt	$ 101,200	$ 108,750

- Definition

Fair value portion of investment securities, including, but not limited to, marketable securities, derivative financial instruments, and investments accounted for under the equity method.

+ References + Details

Loans Receivable from Independent Contractors (Narrative) (Details) $ in Millions	12 Months Ended
	Dec. 31, 2017 USD ($) item	Dec. 31, 2016 USD ($)
Independent Contractor Operations [Line Items]
Independent contractors with sublicenses \| item	70
Maximum exposure to loss from arrangements with independent contractors \| $	$ 2.1	$ 1.7
Days contracts may be cancelled with written notice	90 days
Maximum [Member]
Independent Contractor Operations [Line Items]
Percentage of labor sales	32.00%
Interest rates on loans	7.00%
Terms of the loans to independent contractors, years	5 years
Minimum [Member]
Independent Contractor Operations [Line Items]
Percentage of labor sales	27.00%
Interest rates on loans	0.00%

Loans Receivable from Independent Contractors (Schedule Of Independent Contractors) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Loans Receivable from Independent Contractors [Abstract]
Revenues	$ 43,770	$ 40,097	$ 37,966
Pretax profits	$ 26,586	$ 24,477	$ 22,176

Legal And Regulatory Matters (Narrative) (Details)	3 Months Ended		12 Months Ended
Legal And Regulatory Matters (Narrative) (Details)	Dec. 31, 2017 USD ($)	Jun. 30, 2017 USD ($)	Dec. 31, 2017 USD ($) item	Dec. 31, 2016 USD ($)	Dec. 31, 2015 USD ($)
Loss Contingencies [Line Items]
Term to impose monitoring, reporting, certification, oversight, screening, and training			5 years
Accrued legal	$ 1,786,000		$ 1,786,000	$ 1,805,000
Number of other lawsuits \| item			3
Number of days given to file amended complaint			30 days
Extension period			14 days
Proceeding time period for law suite			4 years
Settlement Agreement [Member]
Loss Contingencies [Line Items]
Litigation settlements	75,000,000
Spottiswood Settlement [Member]
Loss Contingencies [Line Items]
Litigation settlements			$ 500,000
State Of Illinois [Member]
Loss Contingencies [Line Items]
Accrued legal	1,100,000		1,100,000
Attorney Fees U.S. v. VITAS [Member]
Loss Contingencies [Line Items]
Litigation settlement, after tax	3,400,000
Litigation settlements	$ 5,500,000
U.S. v. VITAS [Member]
Loss Contingencies [Line Items]
Litigation settlement, after tax		$ 55,800,000
Litigation settlements		$ 90,000,000
Net costs incurred			$ 5,200,000	$ 5,300,000	$ 5,000,000

Concentration Of Risk (Narrative) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Concentration Risk [Line Items]
VITAS made purchases from Enclara	$ 32,700	$ 35,200	$ 37,700
Accounts payable	48,372	39,586
Segment VITAS [Member]
Concentration Risk [Line Items]
Accounts payable		$ 2,500
Supplier Concentration Risk [Member]
Concentration Risk [Line Items]
Accounts payable	$ 2,000
Sales Revenue [Member]
Concentration Risk [Line Items]
Percentage of concentration risk services represent from vendor	85.00%	90.00%	90.00%
Sales Revenue [Member] \| Segment VITAS [Member]
Concentration Risk [Line Items]
Percentage of concentration risk services represent from vendor	69.00%	71.00%

Capital Stock Transactions (Narrative) (Details) - USD ($) $ in Millions	Dec. 31, 2017	Mar. 31, 2017
Capital Stock Transactions [Abstract]
Stock repurchase program, amount authorized		$ 100.0
Stock Repurchase Program, Remaining Authorized Repurchase Amount	$ 55.5

Capital Stock Transactions (Schedule Of Capital Stock Repurchases) (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Capital Stock Transactions [Abstract]
Total cost of repurchased shares	$ 94,640	$ 102,313	$ 59,323
Shares repurchased	500,000	780,134	460,765
Weighted average price per share	$ 189.28	$ 131.15	$ 128.75

Other Operating Expenses (Narrative) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Other Operating Expenses [Line Items]
Other operating expenses	$ 90,880	$ 4,491
Segment VITAS [Member] \| Chief Executive Officer [Member]
Other Operating Expenses [Line Items]
Other operating expenses	4,500
Litigation Settlement [Member]
Other Operating Expenses [Line Items]
Other operating expenses	84,476
Loss On Sale Of Transportation Equipment [Member]
Other Operating Expenses [Line Items]
Other operating expenses	5,266
Program Closure Expenses [Member]
Other Operating Expenses [Line Items]
Other operating expenses	$ 1,138

Other Operating Expenses (Schedule Of Other Operating Expenses) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Total other operating expenses	$ 90,880	$ 4,491
Litigation Settlement [Member]
Total other operating expenses	84,476
Loss On Sale Of Transportation Equipment [Member]
Total other operating expenses	5,266
Program Closure Expenses [Member]
Total other operating expenses	$ 1,138
Retirement Expense [Member]
Total other operating expenses		$ 4,491

Recent Accounting Statements (Narrative) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Bad debt provision	$ 17,306	$ 16,319	$ 14,247
Accounting Standards Update 2014-09 [Member]
Net room and board expense	9,000
Bad debt provision	$ 17,400

Schedule II - Valuation And Qualifying Accounts (Details) - Allowance For Doubtful Accounts [Member] - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Valuation and Qualifying Accounts Disclosure [Line Items]
BALANCE AT BEGINNING OF PERIOD	$ (14,236)	$ (13,244)	$ (14,728)
(CHARGED) CREDITED TO COSTS AND EXPENSES	(17,376)	(16,420)	(14,435)
(CHARGED) CREDITED TO OTHER ACCOUNTS	(1,360)	(1,518)	(1,169)
DEDUCTIONS	17,797	16,946	17,088
BALANCE AT END OF PERIOD	$ (15,175)	$ (14,236)	$ (13,244)