SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

12 Months Ended

Dec. 31, 2013

Schedule of Accounts, Notes, Loans and Financing Receivable

The following table sets forth the aging of our net accounts receivable (net of allowance for contractual adjustments and prior to allowance for doubtful accounts), aged based on date of service and categorized based on the three primary overall types of accounts receivable characteristics (in thousands):



	December 31, 2013				December 31, 2012 ⁽¹⁾
	0 - 180 days	Over 180 days	Total		0 - 180 days	Over 180 days	Total
Government	37,344	9,490	46,834		41,124	2,744	43,868
Commercial	126,498	28,186	154,684		75,389	26,137	101,526
Patient	2,833	2,163	4,996		1,784	4,137	5,921
Gross accounts receivable	166,675	39,839	206,514		118,297	33,018	151,315
Allowance for doubtful accounts			(19,213	)			(22,212	)
Net accounts receivable			187,301				129,103


(1)	The December 31, 2012 balances include the remaining Pharmacy Services gross accounts receivables not sold as part of the 2012 Asset Purchase Agreement of $12.8 million over 180 days and the allowance for doubtful accounts includes $8.0 million related to these receivables. At December 31, 2013, none of the accounts receivable retained by the Company remained.

ProForma Schedule of Accounts Receivable Allowances [Table Text Block]

The following table shows the pro forma effect on the accounts receivable aging (in thousands):



	December 31, 2013							December 31, 2012
	0 - 180 days		Over 180 days		Total			0 - 180 days		Over 180 days			Total
Gross accounts receivable	$	166,675	$	39,839	$	206,514		$	118,297	$	33,018		$	151,315
Add: acquisition-related allowance	—		5,243		5,243			—		—			—
Less: Pharmacy Services accounts receivable	—		—		—			—		(12,840		)	(12,840		)
Pro forma gross accounts receivable	$	166,675	$	45,082	211,757			$	118,297	$	20,178		138,475
Allowance for doubtful accounts					(19,213		)						(22,212		)
Add: Acquisition-related allowance					(5,243		)						—
Less: Pharmacy Services allowance					—								8,045
Pro forma allowance for doubtful accounts					(24,456		)						(14,167		)
Pro forma net accounts receivable					$	187,301							$	124,308

The pro forma allowance for doubtful accounts as a percent of pro forma accounts receivable was 11.5% and 10.2% at December 31, 2013 and 2012, respectively.

Property, Plant and Equipment

Property and equipment is stated at cost less accumulated depreciation. Depreciation is calculated using the straight-line method over the estimated useful lives of assets as follows:



Asset	Useful Life
Computer hardware and software	3	-	5	years
Office equipment	3	-	5	years
Vehicles	4	-	5	years
Medical equipment	2	-	5	years
Furniture and fixtures			5	years

Property and equipment consists of the following (in thousands):



	December 31,
	2013			2012
Computer and office equipment, including equipment acquired under capital leases	$	20,440		$	14,443
Software capitalized for internal use	13,842			9,939
Vehicles, including equipment acquired under capital leases	2,056			1,540
Medical equipment	22,391			16,466
Work in progress	8,820			4,315
Furniture and fixtures	4,461			3,219
Leasehold improvements	12,232			7,164
Property and equipment, gross	84,242			57,086
Less: Accumulated depreciation	(42,630		)	(33,365		)
Property and equipment, net	$	41,612		$	23,721