BUSINESS COMBINATIONS AND ACQUISITIONS (Tables)

9 Months Ended

Sep. 30, 2014

Schedule of acquisition-date fair value of the consideration transferred

The acquisition-date fair value of the consideration transferred for the Optimer and Trius acquisitions was as follows:



	Total Acquisition-Date Fair Value
	Optimer		Trius
	(in thousands)
Cash transferred	$	569,452	$	695,710
Contingent consideration	115,634		4,603
Total consideration transferred	$	685,086	$	700,313

Summary of estimated fair values of the assets acquired and liabilities assumed

The following table summarizes the estimated fair values of the assets acquired and liabilities assumed at the respective dates of acquisition, as adjusted for measurement period adjustments recorded during the three months ended September 30, 2014:



	Optimer			Trius
	October 24, 2013			September 11, 2013
	(in thousands)
Cash	$	31,466		$	22,697
Investments	42,067			39,513
Inventory	32,000			—
IPR&D	—			659,000
DIFICID intangible asset	561,000			—
Contract intangible asset	36,000			—
Deferred tax assets	116,422			93,179
Goodwill	108,360			159,440
Other assets acquired	15,942			5,522
Total assets acquired	943,257			979,351
Deferred tax liabilities	(224,062		)	(248,679		)
Other liabilities assumed	(34,109		)	(30,359		)
Total liabilities assumed	(258,171		)	(279,038		)
Total net assets acquired	$	685,086		$	700,313