v2.4.0.8

Discontinued Operations (Notes) | 12 Months Ended
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Dec. 31, 2013
Discontinued Operations and Disposal Groups [Abstract] |
Disposal Groups, Including Discontinued Operations, Disclosure [Text Block] | 4. Discontinued Operations: Kentucky Spirit Health Plan In October 2012, the Company notified the Kentucky Cabinet for Health and Family Services (Cabinet) that it was exercising a contractual right that it believes allows the Company to terminate its Medicaid managed care contract with the Commonwealth of Kentucky (Commonwealth) effective July 5, 2013. As of July 6, 2013, our subsidiary, Kentucky Spirit Health Plan (KSHP), ceased serving Medicaid members in Kentucky. Accordingly, the results of operations of KSHP are presented as discontinued operations for all periods presented. The assets, liabilities and results of operations of KSHP are classified as discontinued operations for all periods presented beginning in 2011. KSHP was previously reported in the Managed Care segment. During the years ended December 31, 2013 and 2012, the Company incurred exit costs consisting primarily of lease termination fees and employee severance. The change in exit cost liability for KSHP is summarized as follows:
|  | Employee Benefits |  | Lease Termination |  | Total
Balance, December 31, 2011 |  | $ | — |  |  | $ | — |  |  | $ | — |
Incurred |  | 2,939 |  |  | — |  |  | 2,939 |
Balance, December 31, 2012 |  | 2,939 |  |  | — |  |  | 2,939 |
Incurred |  | 434 |  |  | 735 |  |  | 1,169 |
Paid |  | (2,837 | ) |  | — |  |  | (2,837 | )
Balance, December 31, 2013 |  | $ | 536 |  |  | $ | 735 |  |  | $ | 1,271 |
KSHP had remaining statutory capital of approximately $83,600 at December 31, 2013, which will be transferred to unregulated cash, subject to regulatory approval. Operating results for the discontinued operations are as follows:
|  | Year Ended December 31,
|  | 2013 |  | 2012 |  | 2011
Revenues |  | $ | 248,327 |  |  | $ | 557,316 |  |  | $ | 129,105 |
Earnings (loss) before income taxes |  | $ | 6,165 |  |  | $ | (134,415 | ) |  | $ | (13,465 | )
Net earnings (loss) |  | $ | 3,881 |  |  | $ | (86,674 | ) |  | $ | (9,300 | )
Assets and liabilities of the discontinued operations are as follows:
|  | December 31, 2013 |  | December 31, 2012 |
Current assets |  | $ | 77,512 |  |  | $ | 176,996 |  |
Long term investments and restricted deposits |  | 38,305 |  |  | 60,461 |  |
Other assets |  | — |  |  | 1,836 |  |
Assets of discontinued operations |  | $ | 115,817 |  |  | $ | 239,293 |  |
Medical claims liability |  | $ | 27,637 |  |  | $ | 111,141 |  |
Accounts payable and accrued expenses |  | 2,657 |  |  | 45,975 |  |
Other liabilities |  | 1,028 |  |  | 357 |  |
Liabilities of discontinued operations |  | $ | 31,322 |  |  | $ | 157,473 |  |

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- Definition The entire disclosure for the facts and circumstances leading to the completed or expected disposal, manner and timing of disposal, 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 segment in which the disposal group was reported, and the classification (whether sold or classified as held for sale) and carrying value of the assets and liabilities comprising the disposal group. Includes all disposal groups, including those classified as components of the entity (discontinued operations). + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 360 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=6391110&loc=d3e2941-110230 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6360339&loc=d3e1361-107760 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 45 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=6892542&loc=d3e957-107759 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 45 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=6892542&loc=d3e1012-107759 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 50 -Paragraph 5 -URI http://asc.fasb.org/extlink&oid=6360339&loc=d3e1510-107760 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 45 -Paragraph 5 -URI http://asc.fasb.org/extlink&oid=6892542&loc=d3e1020-107759 Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 360 -SubTopic 10 -Section 45 -Paragraph 5 -URI http://asc.fasb.org/extlink&oid=8077374&loc=d3e2443-110228 Reference 8: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=6360339&loc=d3e1474-107760 Reference 9: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6360339&loc=d3e1436-107760 + Details
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