RECENT ACCOUNTING GUIDANCE (Policies)	9 Months Ended
Sep. 30, 2017
RECENT ACCOUNTING GUIDANCE [Abstract]
RECENT ACCOUNTING GUIDANCE	Recent accounting standards not yet adopted In May 2014, the Financial Accounting Standards Board (FASB) issued guidance on revenue from contracts with customers to clarify the principles for recognizing revenue and develop a common revenue standard for GAAP and International Financial Reporting Standards. Under the new guidance, an entity should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services, applying the following steps: (i) identify the contract(s) with a customer; (ii) identify the performance obligations in the contract; (iii) determine the transaction price; (iv) allocate the transaction price to the performance obligations in the contract; and (v) recognize revenue when (or as) the entity satisfies a performance obligation. An entity may choose to adopt the new standard either retrospectively or through a cumulative effect adjustment as of the start of the first period for which it applies the new standard. The guidance is effective for our annual and interim periods beginning in 2018, however, early adoption is permitted. We have begun to evaluate the impact that adoption of this guidance will have on our consolidated financial statements but have not completed the evaluation and implementation process. We expect to transition through a cumulative effect adjustment as of January 1, 2018. Under the modified retrospective method adoption will have no impact on reported results of operations, financial position and cash flows of discontinued operations, with respect to HN, because we no longer reflect HN operations in our consolidated results after the sale of HN in July 2017. Similarly, if we dispose of Nutra SA, before December 31, 2017, we expect adoption will have no impact on reported results of operations, financial position and cash flows of discontinued operations, with respect to Nutra SA as well. In February 2016, the FASB issued guidance which changes the accounting for leases. Under prior GAAP, the recognition, measurement and presentation of expenses and cash flows arising from a lease for us as a lessee depend primarily on the lease’s classification as a finance or operating lease. For both types of leases, lessees will recognize a right-of-use asset and a lease liability. For capital or finance leases, lessees will recognize amortization of the right-of-use asset separately from interest expense on the lease liability. The guidance is effective for our annual and interim periods beginning in 2019 and must be adopted on a modified retrospective approach. Early adoption is allowed. We have not yet determined the impact that the new guidance will have on our results of operations, financial position and cash flows and have not yet determined if we will early adopt the standard. Recently adopted accounting standards In May 2017, the FASB issued guidance that clarifies the scope of asset derecognition guidance and accounting for partial sales of nonfinancial assets. We adopted the standard early, as of January 1, 2017, with no effect on our financial position or results of operations. In February 2017, the FASB issued guidance on which changes to the terms or conditions of a share-based payment award require an entity to apply modification accounting. We adopted the standard early, as of January 1, 2017, with no effect on our financial position or results of operations. In January 2017, the FASB issued a new goodwill impairment standard that simplifies the goodwill impairment testing methodology. The new standard eliminates Step 2 of the goodwill impairment test, in which an entity determines the fair value at the test date of its assets and liabilities using the procedure that would be required in determining the fair value of assets acquired and liabilities assumed in a business combination. We adopted the standard early, as of January 1, 2017, with no effect on our financial position or results of operations. In November 2016, the FASB issued guidance that requires that the statement of cash flows explain the change during the period in the total of cash, cash equivalents, and amounts generally described as restricted cash or restricted cash equivalents. We were required to adopt the guidance for our annual and interim periods beginning in 2018. We early adopted the standard in the third quarter of 2017 on a retrospective basis. As a result, changes in restricted cash reported in 2016 as cash flows from investing activities are no longer reported as such. In August 2016, the FASB issued guidance intended to reduce diversity in practice in how certain transactions are classified in the statement of cash flow, including the classification of (i) payments to extinguish debt and (ii) payments for the settlement of debt instruments with coupon interest rates that are insignificant in relation to the effective interest rate of the borrowing. We were required to adopt the guidance for our annual and interim periods beginning in 2018. We early adopted the standard in the third quarter of 2017 on a retrospective basis. This change did not have an effect on the presentation of our cash flows, as our presentation in previously reported periods had complied with the new guidance. In March 2016, the FASB issued new guidance that changes the accounting for certain aspects of share-based payments to employees. The new guidance requires excess tax benefits and tax deficiencies to be recorded in the income statement when the awards vest or are settled. In addition, cash flows related to excess tax benefits will no longer be separately classified as a financing activity apart from other income tax cash flows. The guidance also allows us to repurchase more of an employee’s shares for tax withholding purposes without triggering liability accounting, clarifies that all cash payments made on an employee’s behalf for withheld shares should be presented as a financing activity on our cash flows statement, and provides an accounting policy election to account for forfeitures as they occur. We adopted the standard in the first quarter of 2017 and changed our accounting policy to recognize forfeitures as they occur. This change did not have a material effect on our results of operations as we previously did not apply an estimated forfeiture rate to restricted stock awards to our officers and directors. Additionally, most of our outstanding stock option awards vest on a monthly basis over the vesting period (generally three or four years). As these awards do not have performance conditions, the expense is recognized each month on a straight-line basis and excludes the effect of the estimated forfeiture rate as there was no risk of expensing awards that would be subsequently forfeited prior to vesting.

Recent accounting standards not yet adopted

In May 2014, the Financial Accounting Standards Board (FASB) issued guidance on revenue from contracts with customers to clarify the principles for recognizing revenue and develop a common revenue standard for GAAP and International Financial Reporting Standards. Under the new guidance, an entity should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services, applying the following steps: (i) identify the contract(s) with a customer; (ii) identify the performance obligations in the contract; (iii) determine the transaction price; (iv) allocate the transaction price to the performance obligations in the contract; and (v) recognize revenue when (or as) the entity satisfies a performance obligation. An entity may choose to adopt the new standard either retrospectively or through a cumulative effect adjustment as of the start of the first period for which it applies the new standard. The guidance is effective for our annual and interim periods beginning in 2018, however, early adoption is permitted. We have begun to evaluate the impact that adoption of this guidance will have on our consolidated financial statements but have not completed the evaluation and implementation process. We expect to transition through a cumulative effect adjustment as of January 1, 2018. Under the modified retrospective method adoption will have no impact on reported results of operations, financial position and cash flows of discontinued operations, with respect to HN, because we no longer reflect HN operations in our consolidated results after the sale of HN in July 2017. Similarly, if we dispose of Nutra SA, before December 31, 2017, we expect adoption will have no impact on reported results of operations, financial position and cash flows of discontinued operations, with respect to Nutra SA as well.

In February 2016, the FASB issued guidance which changes the accounting for leases. Under prior GAAP, the recognition, measurement and presentation of expenses and cash flows arising from a lease for us as a lessee depend primarily on the lease’s classification as a finance or operating lease. For both types of leases, lessees will recognize a right-of-use asset and a lease liability. For capital or finance leases, lessees will recognize amortization of the right-of-use asset separately from interest expense on the lease liability. The guidance is effective for our annual and interim periods beginning in 2019 and must be adopted on a modified retrospective approach. Early adoption is allowed. We have not yet determined the impact that the new guidance will have on our results of operations, financial position and cash flows and have not yet determined if we will early adopt the standard.

Recently adopted accounting standards

In May 2017, the FASB issued guidance that clarifies the scope of asset derecognition guidance and accounting for partial sales of nonfinancial assets. We adopted the standard early, as of January 1, 2017, with no effect on our financial position or results of operations.

In February 2017, the FASB issued guidance on which changes to the terms or conditions of a share-based payment award require an entity to apply modification accounting. We adopted the standard early, as of January 1, 2017, with no effect on our financial position or results of operations.

In January 2017, the FASB issued a new goodwill impairment standard that simplifies the goodwill impairment testing methodology. The new standard eliminates Step 2 of the goodwill impairment test, in which an entity determines the fair value at the test date of its assets and liabilities using the procedure that would be required in determining the fair value of assets acquired and liabilities assumed in a business combination. We adopted the standard early, as of January 1, 2017, with no effect on our financial position or results of operations.

In November 2016, the FASB issued guidance that requires that the statement of cash flows explain the change during the period in the total of cash, cash equivalents, and amounts generally described as restricted cash or restricted cash equivalents. We were required to adopt the guidance for our annual and interim periods beginning in 2018. We early adopted the standard in the third quarter of 2017 on a retrospective basis. As a result, changes in restricted cash reported in 2016 as cash flows from investing activities are no longer reported as such.

In August 2016, the FASB issued guidance intended to reduce diversity in practice in how certain transactions are classified in the statement of cash flow, including the classification of (i) payments to extinguish debt and (ii) payments for the settlement of debt instruments with coupon interest rates that are insignificant in relation to the effective interest rate of the borrowing. We were required to adopt the guidance for our annual and interim periods beginning in 2018. We early adopted the standard in the third quarter of 2017 on a retrospective basis. This change did not have an effect on the presentation of our cash flows, as our presentation in previously reported periods had complied with the new guidance.

In March 2016, the FASB issued new guidance that changes the accounting for certain aspects of share-based payments to employees. The new guidance requires excess tax benefits and tax deficiencies to be recorded in the income statement when the awards vest or are settled. In addition, cash flows related to excess tax benefits will no longer be separately classified as a financing activity apart from other income tax cash flows. The guidance also allows us to repurchase more of an employee’s shares for tax withholding purposes without triggering liability accounting, clarifies that all cash payments made on an employee’s behalf for withheld shares should be presented as a financing activity on our cash flows statement, and provides an accounting policy election to account for forfeitures as they occur. We adopted the standard in the first quarter of 2017 and changed our accounting policy to recognize forfeitures as they occur. This change did not have a material effect on our results of operations as we previously did not apply an estimated forfeiture rate to restricted stock awards to our officers and directors. Additionally, most of our outstanding stock option awards vest on a monthly basis over the vesting period (generally three or four years). As these awards do not have performance conditions, the expense is recognized each month on a straight-line basis and excludes the effect of the estimated forfeiture rate as there was no risk of expensing awards that would be subsequently forfeited prior to vesting.