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Restatement

9 Months Ended

Sep. 30, 2016

Accounting Changes and Error Corrections [Abstract]

2. Restatement

On November 21, 2016, the Company determined that there was an error in the proper classification of cash flows related to our gain on disposal of its 8.750% Senior Notes due 2019. As a result of this error, the Company has restated its unaudited Consolidated Statement of Cash Flows for the nine months ended September 30, 2016 in its Quarterly Report on Form 10-Q/A on November 23, 2016. The following table summarizes the restatement changes made to the Consolidated Statement of Cash Flows for the nine months ended September 30, 2016 previously filed in the Company’s Quarterly Report on Form 10-Q on November 10, 2016.


	Originally Reported			Restatement Adjustment			As Restated
Gain on disposal of bonds		—			(29,363	)		(29,363	)
Net cash provided by operating activities		46,986			(29,363	)		17,623

Payments on borrowings		(84,152	)		29,363			(54,789	)
Net cash provided by financing activities		(19,836	)		29,363			9,527

- Definition

The entire disclosure for reporting accounting changes and error corrections. It includes the conveyance of information necessary for a user of the Company's financial information to understand all aspects and required disclosure information concerning all changes and error corrections reported in the Company's financial statements for the period.

+ References + Details