Discontinued Operations (Tables)

3 Months Ended

Mar. 31, 2014

Discontinued Operations and Disposal Groups [Abstract]

Schedule of discontinued operations, income statement and balance sheet

The operating results of the discontinued operations for the three months ended March 31, 2014 and 2013 are as follows:



	Three Months Ended March 31,
(in thousands)	2014			2013
Net sales	$	—		$	—
Restructuring charges	(5		)	(9		)
Gain before income taxes	35			266
Income tax expense	(14		)	(109		)
Net income	21			157

The assets and liabilities of discontinued operations reflected on the consolidated balance sheets at March 31, 2014 and December 31, 2013 are as follows:



(in thousands)	March 31, 2014		December 31, 2013
Real estate held for sale	$	652	$	700
Prepaid expenses and other current assets	26		8
Current assets of discontinued operations	678		708
Accrued expenses and other liabilities	76		37
Restructuring reserve	300		295
Current liabilities of discontinued operations	376		332
Long-term restructuring reserve	12		89
Noncurrent liabilities of discontinued operations	$	12	$	89

- Definition

Tabular disclosure of disposal groups, which may include the gain (loss) recognized in the income statement and the income statement caption that includes that gain (loss), amounts of revenues and pretax profit or loss reported in discontinued operations, the classification and carrying value of the assets and liabilities comprising the disposal group, and the segment in which the disposal group was reported. Also may include the amount of adjustments to amounts previously reported in discontinued operations such as resolution of contingencies arising from the disposal transaction or the operations of the component prior to disposal.

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