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       During the first quarter of 2009, the Company classified as held
       for sale a pharmaceutical facility which was acquired as a
       result of the acquisition of Alpharma Inc., now Alpharma LLC
       (&amp;#8220;Alpharma&amp;#8221;). The facility is recorded at estimated
       fair value less cost to sell. The Company finalized its
       determination of fair value of this asset in the first quarter
       of 2009, reduced the value by $3,600 and adjusted goodwill
       accordingly. During the fourth quarter of 2009, the Company
       further reduced the fair value of this asset based on
       management&amp;#8217;s estimate of current market conditions and
       incurred an asset impairment charge of $2,010.
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       The net book value of some of the Company&amp;#8217;s manufacturing
       facilities currently exceeds fair market value. Management
       currently believes that the long-term assets associated with
       these facilities are not impaired based on estimated
       undiscounted future cash flows. However, if the Company were to
       approve a plan to sell or close any of the facilities for which
       the carrying value exceeds fair market value, the Company would
       have to write off a portion of the assets or reduce the
       estimated useful life of the assets, which would accelerate
       depreciation.
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 -Publisher AICPA
 -Name Accounting Principles Board Opinion (APB)
 -Number 12
 -Paragraph 5

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