DISCONTINUED OPERATIONS (Tables)

6 Months Ended

Jun. 30, 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 included in discontinued operations of the Home Health Business for the three months and six months ended June 30, 2015 and 2014 are summarized as follows (in thousands):

	Three Months Ended   June 30,						Six Months Ended   June 30,
	2015			2014			2015			2014
Revenue	$	—		$	502		$	—		$	18,932
Gross profit	$	—		$	173		$	—		$	6,954
Selling, general and administrative expenses	—			583			—			7,375
Bad debt expense	—			237			—			900
Income (loss) from operations	—			(647		)	—			(1,321		)
Gain on sale before income taxes	—			(1,072		)	—			(2,067		)
Financial advisory fee and legal expenses	—			—			—			2,875
Impairment of assets	—			—			—			452
Other costs and expenses	292			—			341			47
Income (loss) before income taxes	(292		)	425			(341		)	(2,628		)
Income tax expense (benefit)	—			(355		)	—			(4,186		)
Income (loss) from discontinued operations, net of income taxes	$	(292	)	$	780		$	(341	)	$	1,558

The operating results of the divested traditional and specialty pharmacy mail operations and community pharmacies included in discontinued operations for the three months and six months ended June 30, 2015 and 2014, are summarized below (in thousands):

	Three Months Ended   June 30,						Six Months Ended   June 30,
	2015			2014			2015			2014
Revenue	$	—		$	—		$	—		$	—
Gross profit	$	—		$	—		$	—		$	(27	)
Operating expenses	—			1,987			—			2,796
Legal fees and settlement expense	1,116			—			3,129			—
Other (income) expense	236			—			266			—
Facilities costs	—			—			1,676			—
Income (loss) from discontinued operations, net of income taxes	$	(1,352	)	$	(1,987	)	$	(5,071	)	$	(2,823	)

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	1,076			1,795			2,871
Cash payments	(6,376		)	(856		)	(7,232		)
Balance at June 30, 2015	$	7,089		$	1,548		$	8,637