DISCONTINUED OPERATIONS (Tables)

3 Months Ended

Mar. 31, 2015

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 of the divested traditional and specialty pharmacy mail operations and community pharmacies included in discontinued operations for the three months ended March 31, 2015 and 2014, are summarized below (in thousands):

	Three Months Ended   March 31,
	2015			2014
Revenue	$	—		$	—
Gross profit	$	—		$	(27	)
Operating expenses	—			810
Legal fees and settlement expense	2,013			—
Interest (income) expense	30			—
Facilities costs	1,676			—
Income (loss) from discontinued operations, net of income taxes	$	(3,719	)	$	(837	)

The operating results included in discontinued operations of the Home Health Business for the three months ended March 31, 2015 and 2014 are summarized as follows (in thousands):

	Three Months Ended   March 31,
	2015			2014
Revenue	$	—		$	17,891
Gross profit	$	—		$	6,781
Selling, general and administrative expenses	—			6,793
Bad debt expense	—			662
Income (loss) from operations	—			(674		)
Gain on sale before income taxes	—			(995		)
Financial advisory fee and legal expenses	—			2,875
Impairment of assets	—			452
Other costs and expenses	49			47
Income (loss) before income taxes	(49		)	(3,053		)
Income tax expense (benefit)	—			(3,832		)
Income (loss) from discontinued operations, net of income taxes	$	(49	)	$	779

Pharmacy Services Assets Sale

Charges associated with exit or disposal activity

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

	Legal Settlement			Other Costs			Total
Balance at December 31, 2014	$	12,389		$	609		$	12,998
Expenses	1,028			679			1,707
Cash payments	(6,376		)	(15		)	(6,391		)
Balance at March 31, 2015	$	7,041		$	1,273		$	8,314