Acquisitions

12 Months Ended

Dec. 31, 2012

Acquisitions

Acquisitions

4.             Acquisitions

2012 — Successor

We completed ten acquisitions within our Residential Services and ResCare HomeCare segments during 2012. Aggregate consideration for these acquisitions was approximately $33.1 million, including $2.4 million of notes issued. The operating results of the acquisitions are included in the consolidated financial statements from the dates of acquisition.  Proforma results and other disclosure have not been included as the acquisitions are considered immaterial, individually and in the aggregate.

The preliminary aggregate purchase price for these acquisitions was allocated as follows:

Property and equipment	$	415
Other intangible assets	13,065
Goodwill	19,389
Prepaid expenses and other current assets	200
Liabilities	(5		)
Aggregate purchase price	$	33,064

The other intangible assets consist primarily of customer relationships, trade names and covenants not to compete, which will all be amortized over five to twenty years. We expect all of the $19.4 million of goodwill will be deductible for tax purposes.

2011 — Successor

We completed 11 acquisitions within our Residential Services, ResCare HomeCare and Youth Services segments during 2011. Aggregate consideration for these acquisitions was approximately $28.3 million, including $2.1 million of notes issued, cash received of $0.3 million and net forgiveness of management fees and promissory note of $2.7 million. The operating results of the acquisitions are included in the consolidated financial statements from the dates of acquisition.  Proforma results and other disclosure have not been included as the acquisitions are considered immaterial, individually and in the aggregate.

The aggregate purchase price for these acquisitions was allocated as follows:

Cash	$	307
Accounts receivable	1,730
Property and equipment	363
Other intangible assets	5,688
Goodwill	20,458
Prepaid expenses and other current assets	88
Liabilities	(376		)
Aggregate purchase price	$	28,258

The other intangible assets consist primarily of customer relationships, trade names and covenants not to compete, which will all be amortized over five to twenty years. We expect all of the $20.5 million of goodwill will be deductible for tax purposes.