Discontinued Operations and Assets and Liabilities Held For Sale (Tables)

3 Months Ended

Mar. 31, 2017

Discontinued Operations and Disposal Groups [Abstract]

Schedule of disposal groups, including discontinued operations, income statement, balance sheet and additional disclosures

The following table provides the components of Assets and Liabilities held for sale of Litha as of March 31, 2017 and December 31, 2016 (in thousands):

	March 31, 2017		December 31, 2016
Current assets	$	66,764	$	50,167
Property, plant and equipment	3,515		3,527
Other intangibles, net	30,594		29,950
Other assets	11,987		11,343
Assets held for sale	$	112,860	$	94,987
Current liabilities	$	31,386	$	18,642
Deferred taxes	—		—
Other liabilities	5,763		5,696
Liabilities held for sale	$	37,149	$	24,338

The following table provides the operating results of AMS Discontinued operations, net of tax for the three months ended March 31, 2017 and 2016 (in thousands):

	Three Months Ended March 31,
	2017			2016
Revenue	$	—		$	28,851
Litigation related and other contingencies, net	$	210		$	2,450
Asset impairment charges	$	—		$	21,179
Income (loss) from discontinued operations before income taxes	$	(12,897	)	$	(68,832	)
Income tax benefit	$	(4,492	)	$	(23,724	)
Discontinued operations, net of tax	$	(8,405	)	$	(45,108	)

Restructuring and related costs

A summary of expenses related to the Astora restructuring initiative is included below for the three months ended March 31, 2016 (in thousands):

	Three Months Ended March 31, 2016
Employee separation, retention and other benefit-related costs	$	16,149
Asset impairment charges	21,179
Contract termination charges	10,224
Other wind down costs	13,121
Total	$	60,673

Schedule of restructuring reserve by type of cost

Changes to this liability during the three months ended March 31, 2017 were as follows (in thousands):

	Employee Separation and Other Benefit-Related Costs			Contract Termination Charges			Total
Liability balance as of January 1, 2017	$	3,855		$	1,661		$	5,516
Cash distributions	(2,045		)	(143		)	(2,188		)
Liability balance as of March 31, 2017	$	1,810		$	1,518		$	3,328

Changes to this liability during the three months ended March 31, 2017 were as follows (in thousands):

	Total
Liability balance as of January 1, 2017	$	9,939
Expenses	1,598
Cash distributions	(7,202		)
Liability balance as of March 31, 2017	$	4,335

Changes to this liability during the three months ended March 31, 2017 were as follows (in thousands):

	Employee Separation and Other Benefit-Related Costs			Contract Termination Charges			Total
Liability balance as of December 31, 2016	$	16,544		$	5,224		$	21,768
Cash distributions	(10,326		)	(4,470		)	(14,796		)
Liability balance as of March 31, 2017	$	6,218		$	754		$	6,972

Changes to this liability during the three months ended March 31, 2017 were as follows (in thousands):

	Total
Liability balance as of January 1, 2017	$	—
Expenses	15,456
Cash distributions	(585		)
Liability balance as of March 31, 2017	$	14,871