Summary of Significant Accounting Policies (Tables)

6 Months Ended

Jun. 30, 2013

Summary of Significant Accounting Policies [Abstract]

Cumulative Effect Adjustment [Table Text Block]

The related adjustments will be made to the applicable prior periods as such financial information is included in future filings with the SEC, but no later than the filing of the Company's Annual Report on Form 10-K for the year ending December 31, 2013.  The impact of all adjustments made to the prior annual consolidated financial statements is summarized as follows (dollars in thousands):

	As of and for the Year Ended December 31, 2012
	As Reported			Adjustment			As Adjusted
Consolidated Balance Sheets
Refundable entrance fees and deferred revenue	$	361,360		$	9,395		$	370,755
Deferred tax liability		99,851			(3,664	)		96,187
Accumulated deficit		(949,696	)		(5,731	)		(955,427	)
Consolidated Statements of Operations
Resident fees	$	2,414,283		$	(1,347	)	$	2,412,936
Total revenue		2,770,085			(1,347	)		2,768,738
Loss before income taxes		(63,601	)		(1,347	)		(64,948	)
Provision for income taxes		(2,044	)		525			(1,519	)
Net loss		(65,645	)		(822	)		(66,467	)
Basic and diluted net loss per share		(0.54	)		—			(0.54	)
Consolidated Statements of Cash Flows
Net loss	$	(65,645	)	$	(822	)	$	(66,467	)
Amortization of entrance fees		(26,709	)		1,347			(25,362	)
Deferred income tax benefit		—			(525	)		(525	)

	Year Ended December 31, 2011
	As Reported			Adjustment			As Adjusted
Consolidated Statements of Operations
Resident fees	$	2,291,757		$	(1,435	)	$	2,290,322
Total revenue		2,457,918			(1,435	)		2,456,483
Loss before income taxes		(65,835	)		(1,435	)		(67,270	)
Provision for income taxes		(2,340	)		560			(1,780	)
Net loss		(68,175	)		(875	)		(69,050	)
Basic and diluted net loss per share		(0.56	)		(0.01	)		(0.57	)
Consolidated Statements of Cash Flows
Net loss	$	(68,175	)	$	(875	)	$	(69,050	)
Amortization of entrance fees		(25,401	)		1,435			(23,966	)
Deferred income tax provision		943			(560	)		383

The prior period financial statements included in this filing have been revised to reflect this change in accounting, the effects of which have been summarized below (dollars in thousands):

	Three Months Ended June 30, 2012
	As Reported			Adjustment			As Adjusted
Condensed Consolidated Statements of Operations
Resident fees	$	602,387		$	(337	)	$	602,050
Total revenue		690,810			(337	)		690,473
Loss before income taxes		(17,796	)		(337	)		(18,133	)
Provision for income taxes		(1,014	)		132			(882	)
Net loss		(18,810	)		(205	)		(19,015	)
Basic and diluted net loss per share		(0.15	)		(0.01	)		(0.16	)

	Six Months Ended June 30, 2012
	As Reported			Adjustment			As Adjusted
Condensed Consolidated Statements of Operations
Resident fees	$	1,199,273		$	(674	)	$	1,198,599
Total revenue		1,373,855			(674	)		1,373,181
Loss before income taxes		(27,073	)		(674	)		(27,747	)
Provision for income taxes		(2,075	)		263			(1,812	)
Net loss		(29,148	)		(411	)		(29,559	)
Basic and diluted net loss per share		(0.24	)		-			(0.24	)
Condensed Consolidated Statements of Cash Flows
Net loss	$	(29,148	)	$	(411	)	$	(29,559	)
Amortization of entrance fees		(13,050	)		674			(12,376	)
Deferred income tax benefit		(41	)		(263	)		(304	)