Discontinued Operations (Tables)

12 Months Ended

Dec. 31, 2019

Discontinued Operations and Disposal Groups [Abstract]

Schedule of Discontinued Operations

Summary financial information for Mission Providence on a standalone basis for the nine months ended September 30, 2017 were as follows:

	Nine months ended September 30, 2017
Revenue	$	30,125
Operating loss	(1,765)
Net loss	(1,934)

The following table summarizes the results of operations classified as income (loss) from discontinued operations, net of tax, for the years ended December 31, 2019, 2018 and 2017.

	Year ended December 31, 2019
	Human Services Segment		WD Services Segment		Total Discontinued Operations
Operating expenses:
General and administrative (income)	$	(6,941)	$	(2,652)	$	(9,593)
Total operating income	(6,941)		(2,652)		(9,593)
Operating income	6,941		2,652		9,593
Other expenses:
Income from discontinued operations before income taxes	6,941		2,652		9,593
Provision for income taxes	(940)		(2,734)		(3,674)
Income (loss) from discontinued operations, net of tax	$	6,001	$	(82)	$	5,919

	Year ended December 31, 2018
	Human Services Segment		WD Services Segment		Total Discontinued Operations
Service revenue, net	$	—	$	264,553	$	264,553
Operating expenses:
Service expense	—		248,824		248,824
General and administrative (income) expense	(495)		26,895		26,400
Asset impairment charge	—		9,203		9,203
Depreciation and amortization	—		11,864		11,864
Total operating (benefit) expenses	(495)		296,786		296,291
Operating income (loss)	495		(32,233)		(31,738)
Other expenses:
Interest expense, net	—		35		35
Gain on foreign currency transactions	—		(388)		(388)
Other gain	—		(87)		(87)
Income (loss) from discontinued operations before gain on disposition and income taxes	495		(31,793)		(31,298)
Loss on disposition	—		(53,692)		(53,692)
(Provision) benefit for income taxes	(545)		48,482		47,937
Loss from discontinued operations, net of tax	$	(50)	$	(37,003)	$	(37,053)

The total loss on disposition, net of tax, related to the sale of WD Services subsidiaries during the year ended December 31, 2018 is calculated as follows:

Total cash received, net of transaction costs and cash sold	$	12,780
Total WD Services net asset value as of transaction date, net of cash sold	(36,499)
Income tax benefit	51,861
Gain on sale before reclassification of currency translation, net of tax	28,142
Adjustment for reclassification of currency translation	(29,973)
Loss on disposition, net of tax	$	(1,831)

	Year ended December 31, 2017
	Human Services Segment		WD Services Segment		Total Discontinued Operations
Service revenue, net	$	—	$	305,662	$	305,662
Operating expenses:
Service expense	—		265,417		265,417
General and administrative expense	9,674		28,845		38,519
Depreciation and amortization	—		12,851		12,851
Total operating expenses	9,674		307,113		316,787
Operating loss	(9,674)		(1,451)		(11,125)
Other expenses:
Interest expense, net	—		74		74
Equity in net loss of investees	—		1,391		1,391
Gain on sale of equity investment	—		(12,377)		(12,377)
Loss on foreign currency transactions	—		345		345
(Loss) income from discontinued operations before income taxes	(9,674)		9,116		(558)
Benefit for income taxes	3,691		(398)		3,293
(Loss) income from discontinued operations, net of tax	$	(5,983)	$	8,718	$	2,735

Assets and liabilities

The following table summarizes the carrying amounts of the major classes of assets and liabilities of discontinued operations in the consolidated balance sheets as of December 31, 2019 and 2018. Amounts as of December 31, 2019 and 2018 represent the accounts of WD Services operations in Saudi Arabia, which were not sold as part of the WD Services Sale.

	December 31,
	2019		2018
Cash and cash equivalents	$	155	$	2,321
Accounts receivable, net of allowance of $0 in 2019 and $3,460 in 2018	—		4,316
Prepaid expenses and other	—		414
Current assets of discontinued operations	$	155	$	7,051
Accounts payable	$	17	$	486
Accrued expenses	1,414		2,771
Current liabilities of discontinued operations	$	1,431	$	3,257

Cash Flow Information

The following table presents depreciation, amortization, capital expenditures and significant operating noncash items of the discontinued operations for the years ended December 31, 2019, 2018 and 2017:

	For the year ended December 31, 2019
	Human Services Segment		WD Services Segment		Total Discontinued Operations
Cash flows from discontinued operating activities:
Deferred income taxes	$	3,165	$	(330)	$	2,835

	For the year ended December 31, 2018
	Human Services Segment		WD Services Segment		Total Discontinued Operations
Cash flows from discontinued operating activities:
Depreciation	$	—	$	6,711	$	6,711
Amortization	—		5,153		5,153
Stock-based compensation	—		6		6
Deferred income taxes	419		(74)		345
Cash flows from discontinued investing activities:
Purchase of property and equipment	$	—	$	6,725	$	6,725

	For the year ended December 31, 2017
	HA Services Segment		WD Services Segment		Total Discontinued Operations
Cash flows from discontinued operating activities:
Depreciation	$	—	$	7,825	$	7,825
Amortization	—		5,026		5,026
Stock-based compensation	—		57		57
Deferred income taxes	(3,433)		(507)		(3,940)
Cash flows from discontinued investing activities:
Purchase of property and equipment	$	—	$	4,527	$	4,527