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5. INVESTMENT IN JOINT VENTURES (Tables)

9 Months Ended

Sep. 30, 2015

Equity Method Investments and Joint Ventures [Abstract]

Investment in joint ventures

Balance as of December 31, 2014		$	32,123
Equity in earnings in these joint ventures			6,301
Distribution of earnings			(6,255	)
Equity contributions in existing joint ventures			265
Balance as of September 30, 2015		$	32,434

Key financial data in joint ventures

The following table is a summary of key financial data for these joint ventures as of September 30, 2015 (in thousands) and for the nine months ended September 30, 2015 and 2014 (in thousands):

Balance Sheet Data:		September 30, 2015
Current assets		$	17,551
Noncurrent assets			87,527
Current liabilities			(5,044	)
Noncurrent liabilities			(42,245	)
Total net assets		$	57,789
Book value of RadNet joint venture interests		$	27,463
Cost in excess of book value of acquired joint venture interests			4,971
Total value of Radnet joint venture interests		$	32,434
Total book value of other joint venture partner interests		$	30,326

Income statement data for the nine months ended September 30,		2015				2014
Net revenue		$	85,305			$	73,859
Net income		$	13,489			$	9,801

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Key financial data in joint ventures

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The entire disclosure for investments accounted for under the cost-method. The carrying amount of such investments may be adjusted, for example, distributions in excess of cost (return of capital) or for other-than-temporary impairments. The cost method and lower-of-cost or market, an adaptation of the cost method, is generally followed for most investments in noncontrolled corporations, in some corporate joint ventures, and to a lesser extent in unconsolidated subsidiaries in which the entity does not have the ability to exercise significant influence.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef



-Publisher FASB



-Name Accounting Standards Codification



-Topic 325



-SubTopic 20



-Section 50



-Paragraph 1



-URI http://asc.fasb.org/extlink&oid=6872867&loc=d3e40691-111596

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