Goodwill and Intangibles

3 Months Ended

Mar. 31, 2014

Goodwill And Intangible Assets Disclosure [Abstract]

4. Goodwill and Intangibles

The changes in recorded goodwill by segment for the three months ended March 31, 2014 were as follows (amounts in thousands):


	Three Months Ended March 31, 2014
Home-based services segment:
Balance at beginning of period	$	173,839
Goodwill from acquisitions		436
Goodwill related to noncontrolling interest		38

Balance as of March 31, 2014	$	174,313

Hospice-based services segment:
Balance at beginning of period	$	9,463
Goodwill from acquisitions		991

Balance as of March 31, 2014	$	10,454

Facility-based services segment:
Balance at beginning of period	$	11,591

Balance as of March 31, 2014	$	11,591

Consolidated balance as of March 31, 2014	$	196,358

Intangible assets consisted of the following as of March 31, 2014 and December 31, 2013 (amounts in thousands):


	March 31, 2014
	Estimated useful life	Gross carrying amount		Accumulated amortization			Net carrying amount
Indefinite-lived assets:
Trade names	Indefinite	$	46,848		—		$	46,848
Certificates of need/licenses	Indefinite		10,707		—			10,707

Indefinite-lived balance at end of period		$	57,555		—		$	57,555

Definite-lived assets:
Trade names	3 months — 5 years	$	5,637	$	(1,448	)	$	4,189
Non-compete agreements	3 months — 2 years		3,840		(3,537	)		303

Definite-lived balance at end of period		$	9,477	$	(4,985	)	$	4,492

Balance at March 31, 2014		$	67,032	$	(4,985	)	$	62,047


	December 31, 2013
	Estimated useful life	Gross carrying amount		Accumulated amortization			Net carrying amount
Indefinite-lived assets:
Trade names	Indefinite	$	46,707		—		$	46,707
Certificates of need/licenses	Indefinite		10,540		—			10,540

Indefinite-lived balance at end of period		$	57,247		—		$	57,247

Definite-lived assets:
Trade names	3 months — 5 years	$	5,625	$	(1,055	)	$	4,570
Non-compete agreements	3 months — 2 years		3,830		(3,463	)		367

Definite-lived balance at end of period		$	9,455	$	(4,518	)	$	4,937

Balance at December 31, 2013		$	66,702	$	(4,518	)	$	62,184

Intangible assets of $56.7 million, net of accumulated amortization, were related to the home-based services segment, $4.3 were related to the hospice-based segment and $1.1 million were related to the facility-based services segment as of March 31, 2014.

- Definition

The entire disclosure for the aggregate amount of goodwill and a description of intangible assets, which may include (a) for amortizable intangible assets (also referred to as finite-lived intangible assets), the carrying amount, the amount of any significant residual value, and the weighted-average amortization period, (b) for intangible assets not subject to amortization (also referred to as indefinite-lived intangible assets), the carrying amount, and (c) the amount of research and development assets acquired and written off in the period, including the line item in the income statement in which the amounts written off are aggregated, if not readily apparent from the income statement. Also discloses (a) for amortizable intangibles assets in total and by major class, the gross carrying amount and accumulated amortization, the total amortization expense for the period, and the estimated aggregate amortization expense for each of the five succeeding fiscal years, (b) for intangible assets not subject to amortization the carrying amount in total and by major class, and (c) for goodwill, in total and for each reportable segment, the changes in the carrying amount of goodwill during the period (including the aggregate amount of goodwill acquired, the aggregate amount of impairment losses recognized, and the amount of goodwill included in the gain (loss) on disposal of a reporting unit). If any part of goodwill has not been allocated to a reportable segment, discloses the unallocated amount and the reasons for not allocating. For each impairment loss recognized related to an intangible asset (excluding goodwill), discloses: (a) a description of the impaired intangible asset and the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method for determining fair value, (c) the caption in the income statement or the statement of activities in which the impairment loss is aggregated, and (d) the segment in which the impaired intangible asset is reported. For each goodwill impairment loss recognized, discloses: (a) a description of the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method of determining the fair value of the associated reporting unit, and (c) if a recognized impairment loss is an estimate not finalized and the reasons why the estimate is not final. May also disclose the nature and amount of any significant adjustments made to a previous estimate of an impairment loss.

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