Goodwill and Intangibles

9 Months Ended

Sep. 30, 2014

Goodwill and Intangible Assets Disclosure [Abstract]

The changes in recorded goodwill by reporting unit for the nine months ended September 30, 2014 were as follows (amounts in thousands):



	Home-Based reporting unit			Community Based reporting unit		Hospice reporting unit		Facility-Based reporting unit		Total
Balance as of December 31, 2013	$	173,574		$	265	$	9,463	$	11,591	$	194,893
Goodwill from acquisitions	26,899			16,874		3,564		—		47,337
Goodwill related to noncontrolling interests	38			—		—		—		38
Goodwill related to disposal	(50		)	—		—		—		(50		)
Balance as of September 30, 2014	$	200,461		$	17,139	$	13,027	$	11,591	$	242,218

Intangible assets consisted of the following as of September 30, 2014 and December 31, 2013 (amounts in thousands):



	September 30, 2014
	Estimated useful life	Gross carrying amount		Accumulated amortization			Net carrying amount
Indefinite-lived assets:
Trade names	Indefinite	$	59,893	—			$	59,893
Certificates of need/licenses	Indefinite	13,610		—			13,610
Indefinite-lived balance at end of period		$	73,503	—			$	73,503
Definite-lived assets:
Trade names	2 months — 5 years	$	8,214	$	(2,313	)	$	5,901
Non-compete agreements	1 month — 3 years	4,269		(3,707		)	562
Favorable leases	9 months — 3 years	22		—			22
Definite-lived balance at end of period		$	12,505	$	(6,020	)	$	6,485
Balance as of September 30, 2014		$	86,008	$	(6,020	)	$	79,988



	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 as of December 31, 2013		$	66,702	$	(4,518	)	$	62,184

Intangible assets of $74.0 million, net of accumulated amortization, were related to the home-based services segment, $5.0 million were related to the hospice segment, and $1.0 million were related to the facility-based services segment as of September 30, 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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