On March 3, 2010, we sold certain client contracts, property and equipment and sublet a facility. In consideration for the assets sold and the liabilities transferred, we received $0.2 million in cash. We recorded a loss on the sale of approximately $50,000 which is included within Selling, administrative and other operating costs ("SG&A") in our Consolidated Statement of Operations.

On September 25, 2009, we entered into and closed on an asset sale agreement for our nurse staffing operations. In consideration for the assets sold and the liabilities transferred, we received $0.5 million in cash. We recorded a gain on the sale of the net assets of approximately $0.2 million which is included within SG&A in our fiscal 2009 Consolidated Statement of Operations.

On August 4, 2009, we entered into and closed on an asset sale agreement for our VAR assets. In consideration for the assets sold, which were primarily customer contracts, and the liabilities transferred, we received $3.0 million in cash at closing and, based on the number of customer contract assignments received prior to December 31, 2009, we earned an additional $0.5 million, which was collected in fiscal 2010, and was recorded in Prepaid expenses and other current assets on our fiscal 2009 Consolidated Balance Sheet. The carrying value of the assets sold and liabilities transferred on the closing date of the transaction are as follows:

(In thousands)	Balance as of August 5, 2009

Assets:
Inventory	$	129
Property and equipment, net		769
Intangible assets		3,345
Other assets		4

Total assets sold	$	4,247

Liabilities:
Current liabilities	$	391
Deferred revenue		784

Total liabilities transferred	$	1,175

We recorded a gain on the sale of the net assets of $0.1 million which is included within SG&A in our fiscal 2009 Consolidated Statement of Operations.