One thing is clear: there are a lot of rules that apply on a case-by-case basis, which is why the task of reporting becomes immensely easier (still, not a cake-walk) once you've determined 1) how your company is defined (with respect to ALE status), and 2) how employees are defined (with respect to Full-Time status).
Once you have successfully defined and filed a few dozen employees, reporting becomes another manageable part of your annual routine.
Below you'll find a high-level overview of how to file Forms 1094-C and 1095-C.
Reporting as a Self-Insured Employer
The following video is clipped from the Completing ACA Reporting for Employers with Self-Insured Coverage presentation. View the archived slides & video here.
Details on the 1094-C start at 6:31.
Reporting as a Fully-Insured Employer
The following video is clipped from the Completing ACA Reporting for Employers with Insured Coverage presentation. View the archived slides & video here.
Details on the 1094-C start at 13:30.