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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
 Washington, D.C. 20549
 FORM 8-K
 CURRENT REPORT PURSUANT TO SECTION 13 OR 15(d) OF
THE SECURITIES EXCHANGE ACT OF 1934
 DATE OF REPORT (DATE OF EARLIEST EVENT REPORTED): December 31, 2007
 APRIA HEALTHCARE GROUP INC.
  Delaware
(State or other jurisdiction of 
incorporation)
    
    1-14316
(Commission File Number)
    
    33-0488566
(I.R.S. Employer
Identification No.)26220 Enterprise Court 
Lake Forest, California
(Address of principal executive 
offices)
    
    
    
    92630
(Zip Code)
   o
 o
 o
 o




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TABLE OF CONTENTS  Item 7.01. Regulation FD DisclosureSIGNATURES    Table of Contents  
 Item 7.01. Regulation FD Disclosure
 Accounting for Leases.
 Accounting for
Nonrefundable Fees and Costs Associated with Originating or Acquiring Loans and Initial Direct
Costs of Leases.




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(in millions, except per share data)Year ended December 31,2006
    
    
    2005
    
    
    2004Diluted
    
    
    
    
    
    
    Diluted
    
    
    
    
    
    
    DilutedNet
    
    
    Earnings
    
    
    Net
    
    
    Earnings
    
    
    Net
    
    
    EarningsIncome
    
    
    Per Share
    
    
    Income
    
    
    Per Share
    
    
    Income
    
    
    Per ShareAs previously reported
    
    $
    75.0
    
    
    $
    1.75
    
    
    $
    66.9
    
    
    $
    1.37
    
    
    $
    114.0
    
    
    $
    2.27As corrected
    
    $
    74.3
    
    
    $
    1.73
    
    
    $
    68.5
    
    
    $
    1.40
    
    
    $
    112.0
    
    
    $
    2.23
  (in millions, except per share data)Quarter ended
    
    
    Year to dateMarch 31, 2007
    
    
    June 30, 2007
    
    
    September 30, 2007
    
    
    September 30, 2007Diluted
    
    
    
    
    
    
    Diluted
    
    
    
    
    
    
    Diluted
    
    
    
    
    
    
    DilutedNet
    
    
    Earnings
    
    
    Net
    
    
    Earnings
    
    
    Net
    
    
    Earnings
    
    
    Net
    
    
    EarningsIncome
    
    
    Per Share
    
    
    Income
    
    
    Per Share
    
    
    Income
    
    
    Per Share
    
    
    Income
    
    
    Per ShareAs previously
reported
    
    $
    19.1
    
    
    $
    0.44
    
    
    $
    20.8
    
    
    $
    0.47
    
    
    $
    21.3
    
    
    $
    0.48
    
    
    $
    61.2
    
    
    $
    1.39As corrected
    
    $
    20.9
    
    
    $
    0.47
    
    
    $
    19.3
    
    
    $
    0.44
    
    
    $
    20.9
    
    
    $
    0.47
    
    
    $
    61.0
    
    
    $
    1.38
  (in millions)September 30, 2007
    
    
    December 31, 2006Deferred
    
    
    Deferred
    
    
    Deferred
    
    
    DeferredRevenue
    
    
    Expense
    
    
    Revenue
    
    
    ExpenseAs previously reported
    
    $
    33.4
    
    
    $
    22.7
    
    
    $
    32.3
    
    
    $
    22.7As corrected
    
    $
    30.7
    
    
    $
    2.9
    
    
    $
    29.2
    
    
    $
    3.0




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SIGNATURES
  APRIA HEALTHCARE GROUP INC.
Registrant/s/ Peter A. ReynoldsPeter A. ReynoldsChief Accounting
Officer and Controller