Divestitures (Tables)

The components included in discontinued operations on the consolidated statements of income are as follows (in thousands):



	Fiscal Year Ended
	November 30, 2013			November 30, 2012
Revenue	$	10,550		$	17,593
Income (loss) before income taxes	(12,482		)	(18,348		)
Income tax provision (benefit)	(3,152		)	(5,998		)
Gain on sale, net of tax	22,070			—
Income (loss) from discontinued operations, net	$	12,740		$	(12,350	)

The gain on the sale of the Apama product line was calculated as follows (in thousands):



Purchase price	$	44,268
Less: transaction costs	2,029
Less: net assets
Accounts receivable	2,426
Other current assets	428
Goodwill and intangible assets	6,991
Other long-term assets	426
Deferred revenue	(3,917		)
Gain on sale	35,885
Tax provision	13,815
Gain on sale, net of tax	$	22,070

The components included in discontinued operations on the consolidated statements of income are as follows (in thousands):



	Fiscal Year Ended
	November 30, 2013			November 30, 2012
Revenue	$	5,786		$	28,942
Income before income taxes	2,625			6,003
Income tax provision	(130		)	3,562
Gain on sale, net of tax	$	2,009		$	—
Income from discontinued operations, net	$	4,764		$	2,441

The gain on sale of the Artix, Orbacus and Orbix product lines was calculated as follows (in thousands):



Purchase price	$	15,000
Less: transaction costs	826
Less: indemnification obligation	30
Less: net assets
Accounts receivables	2,872
Goodwill and intangible assets	24,325
Other assets	20
Impairment reserve	(8,601		)
Deferred revenue	(6,481		)
Gain on sale	2,009
Tax provision	—
Gain on sale, net of tax	$	2,009

The components included in discontinued operations on the consolidated statements of income are as follows (in thousands):



	Fiscal Year Ended
	November 30, 2013			November 30, 2012
Revenue	$	(450	)	$	81,576
Loss before income taxes	(980		)	(18,314		)
Income tax benefit	(248		)	(6,234		)
Gain on sale, net of tax	$	18,358		$	—
Income (loss) from discontinued operations, net	$	17,626		$	(12,080	)

The gain on sale of the Actional, DataXtend, ObjectStore, Savvion and Sonic product lines was calculated as follows (in thousands):



Purchase price	$	60,500
Less: transaction costs	1,211
Less: net assets
Accounts receivables	12,380
Goodwill and intangible assets	31,693
Other assets	976
Deferred revenue	(19,168		)
Other liabilities	(299		)
Gain on sale	33,707
Tax provision	15,349
Gain on sale, net of tax	$	18,358

The components included in discontinued operations on the consolidated statements of income are as follows (in thousands):



	Fiscal Year Ended
	November 30, 2013		November 30, 2012
Revenue	$	—	$	12,518
Income (loss) before income taxes	—		4,882
Income tax provision (benefit)	—		164
Gain on sale, net of tax	—		12,692
Income from discontinued operations, net	$	—	$	17,410

The gain on sale of the Shadow product line was calculated as follows (in thousands):



Purchase price	$	31,903
Less: transaction costs	1,264
Less: net assets sold
Accounts receivables	1,592
Goodwill and intangible assets	10,540
Other assets	103
Deferred revenue	(6,859		)
Gain on sale	$	25,263
Tax provision	12,571
Gain on sale, net of tax	$	12,692

The components included in discontinued operations on the consolidated statements of income are as follows (in thousands):



	Fiscal Year Ended
	November 30, 2013		November 30, 2012
Revenue	$	—	$	14,484
Loss before income taxes	—		(7,118		)
Income tax benefit	—		(3,000		)
Gain on sale, net of tax	—		11,187
Income (loss) from discontinued operations, net	$	—	$	7,069

The gain on sale of the FuseSource product line was calculated as follows (in thousands):



Purchase price	$	21,300
Less: net assets sold
Accounts receivables	2,749
Goodwill and intangible assets	3,690
Other assets	167
Deferred revenue	(5,148		)
Gain on sale	$	19,842
Tax provision	8,655
Gain on sale, net of tax	$	11,187

- Definition

Tabular disclosure of disposal groups, which may include the gain (loss) recognized in the income statement and the income statement caption that includes that gain (loss), amounts of revenues and pretax profit or loss reported in discontinued operations, the classification and carrying value of the assets and liabilities comprising the disposal group, and the segment in which the disposal group was reported. Also may include the amount of adjustments to amounts previously reported in discontinued operations such as resolution of contingencies arising from the disposal transaction or the operations of the component prior to disposal.

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