ACQUISITIONS	9 Months Ended
Sep. 30, 2013
ACQUISITIONS
ACQUISITIONS	NOTE E — ACQUISITIONS During the nine months ended September 30, 2013, the Company acquired five O&P companies, operating a total of 12 patient care clinics. The aggregate purchase price for these O&P businesses was $8.0 million. Of this aggregate purchase price, $0.7 million consisted of promissory notes, $1.2 million is made up of contingent consideration payable within the next two years and $5.6 million was paid in cash. Contingent consideration is reported as other liabilities on the Company’s consolidated balance sheet. The Company recorded approximately $3.6 million of goodwill related to these acquisitions, and the expenses incurred related to these acquisitions were insignificant and were included in other operating expenses. During the nine months ended September 30, 2012, the Company acquired 14 O&P companies, operating a total of 21 patient care clinics. The aggregate purchase price for these O&P businesses was $21.8 million. Of this aggregate purchase price, $7.6 million consisted of promissory notes, $1.6 million was made up of contingent consideration payable within the next five years, and $12.6 million was paid in cash. Contingent consideration is reported as other liabilities on the Company’s consolidated balance sheet. The Company recorded approximately $13.6 million of goodwill related to these acquisitions, and the expenses incurred related to this acquisition were insignificant and were included in other operating expenses. The results of operations for these acquisitions are included in the Company’s results of operations from the date of acquisition. Pro forma results would not be materially different. In connection with contingent consideration agreements with acquisitions completed prior to adoption of the revised authoritative guidance effective for business combinations for which the acquisition date was on or after the beginning of the first annual reporting period beginning on or after December 15, 2008, the Company made payments of $0 and $0.5 million during the nine months ended September 30, 2013 and 2012, respectively. The Company has accounted for these amounts as additional purchase price, resulting in an increase in goodwill. For acquisitions completed subsequent to adoption of revised authoritative guidance, the Company made payments in connection with contingent consideration agreements of $1.9 million in the first nine months of 2013 and $1.3 million in the same period of 2012. As of September 30, 2013 the Company has accrued a total of $4.1 million related to contingent consideration.

ACQUISITIONS

9 Months Ended

Sep. 30, 2013

NOTE E — ACQUISITIONS

During the nine months ended September 30, 2013, the Company acquired five O&P companies, operating a total of 12 patient care clinics. The aggregate purchase price for these O&P businesses was $8.0 million. Of this aggregate purchase price, $0.7 million consisted of promissory notes, $1.2 million is made up of contingent consideration payable within the next two years and $5.6 million was paid in cash. Contingent consideration is reported as other liabilities on the Company’s consolidated balance sheet. The Company recorded approximately $3.6 million of goodwill related to these acquisitions, and the expenses incurred related to these acquisitions were insignificant and were included in other operating expenses.

During the nine months ended September 30, 2012, the Company acquired 14 O&P companies, operating a total of 21 patient care clinics. The aggregate purchase price for these O&P businesses was $21.8 million. Of this aggregate purchase price, $7.6 million consisted of promissory notes, $1.6 million was made up of contingent consideration payable within the next five years, and $12.6 million was paid in cash. Contingent consideration is reported as other liabilities on the Company’s consolidated balance sheet. The Company recorded approximately $13.6 million of goodwill related to these acquisitions, and the expenses incurred related to this acquisition were insignificant and were included in other operating expenses.

The results of operations for these acquisitions are included in the Company’s results of operations from the date of acquisition. Pro forma results would not be materially different.

In connection with contingent consideration agreements with acquisitions completed prior to adoption of the revised authoritative guidance effective for business combinations for which the acquisition date was on or after the beginning of the first annual reporting period beginning on or after December 15, 2008, the Company made payments of $0 and $0.5 million during the nine months ended September 30, 2013 and 2012, respectively. The Company has accounted for these amounts as additional purchase price, resulting in an increase in goodwill. For acquisitions completed subsequent to adoption of revised authoritative guidance, the Company made payments in connection with contingent consideration agreements of $1.9 million in the first nine months of 2013 and $1.3 million in the same period of 2012. As of September 30, 2013 the Company has accrued a total of $4.1 million related to contingent consideration.