DISCONTINUED OPERATIONS (Tables)

12 Months Ended

Dec. 31, 2014

Schedule of Disposal Groups, Including Discontinued Operations, Balance Sheet

As of the March 31, 2014 closing date of the sale of the Home Health Business, the carrying value of the net assets of the Subject Companies was as follows (in thousands):



	Carrying Value
Net accounts receivable	$	12,597
Prepaid expenses and other current assets	242
Total current assets	12,839
Property and equipment, net	402
Goodwill	33,784
Intangible assets	15,400
Other non-current assets	28
Total assets	62,453
Accounts payable	673
Amounts due to plan sponsors	229
Accrued expenses and other current liabilities	3,008
Total liabilities	3,910
Net assets	$	58,543

Schedule of Disposal Groups, Including Discontinued Operations, Income Statement

The operating results included in discontinued operations of the Home Health Business for the years ended December 31, 2014, 2013 and 2012 are summarized as follows (in thousands):



	Year Ended December 31,
	2014			2013		2012
Revenue	$	18,551		$	72,737	$	69,190
Gross profit	$	6,918		$	28,201	$	29,058
Selling, general and administrative expenses	8,219			23,464		21,612
Bad debt expense	902			1,338		834
Income (loss) from operations	(2,203		)	3,399		6,612
Gain on sale before income taxes	2,067			—		—
Financial advisor fee and legal expenses	(2,875		)	—		—
Impairment of assets	(452		)	—		—
Other costs and expenses	(47		)	1		1
Income (loss) before income taxes	(3,510		)	3,400		6,613
Income tax expense (benefit)	(4,257		)	15		2,678
Income from discontinued operations, net of income taxes	$	747		$	3,385	$	3,935

Pharmacy Services Asset Sale

Discontinued Operations

Schedule of Disposal Groups, Including Discontinued Operations, Income Statement

The operating results of the divested traditional and specialty pharmacy mail operations and community pharmacies for the years ended December 31, 2014, 2013 and 2012 are summarized below (in thousands):



	Years ended December 31,
	2014			2013			2012
Revenue	$	—		$	(75	)	$	466,747
Gross profit	(439		)	(519		)	29,844
Operating expenses	3,995			7,118			38,612
Legal settlement expense	—			15,000			—
Bad debt expense	—			—			12,931
Interest (income) expense	403			(41		)	761
Gain on sale	4			6,548			101,624
Income tax expense	—			—			6,117
Income (loss) from discontinued operations, net of income taxes	$	(4,833	)	$	(16,048	)	$	73,047

Schedule of Disposal Groups, Including Discontinued Operations, Balance Sheet at Date of Disposal

On May 4, 2012, the carrying value of the assets included in the Pharmacy Services Asset Sale was as follows (in thousands):



	Carrying Value
Inventory	$	30,560
Prepaid expenses and other current assets	299
Total current assets	30,859
Property and equipment, net	1,592
Goodwill	11,754
Intangible assets, net	2,503
Total assets	$	46,708

Expenses Associated With Disposal Activities

The accrual activity consisted of the following (in thousands):



	Legal Settlement			Employee Severance and Other Benefits			Other Costs			Total
Balance at December 31, 2012	$	—		$	45		$	89		$	134
Expenses	15,000			186			7,410			22,596
Cash payments	—			(103		)	(6,261		)	(6,364		)
Non-cash charges	—			(36		)	(43		)	(79		)
Balance at December 31, 2013	15,000			92			1,195			16,287
Expenses	403			—			4,510			4,913
Cash payments	(3,014		)	(92		)	(5,015		)	(8,121		)
Non-cash charges	—			—			(81		)	(81		)
Balance at December 31, 2014	$	12,389		$	—		$	609		$	12,998