(5) Restricted Cash

When the transaction with Leucadia closed on December 30, 2011, approximately $36.9 million of the Company’s proceeds were deposited in an escrow account to satisfy potential indemnification claims from Leucadia. USPB received 40%, or approximately $14.8 million, in January 2013; however, those funds remain subject to potential indemnification claims that may arise during the second year after the closing of the transaction and are therefore included in Restricted cash on the balance sheet. If no indemnification claims arise during the second year, the remaining 60% of the funds will be distributed to USPB. As the Company anticipates receipt of those funds from the escrow agent in January 2014, the full amount has been reclassified from non-current assets to current assets.