Discontinued Operations and Divestitures

9 Months Ended

Sep. 30, 2017

Discontinued Operations And Disposal Groups [Abstract]

Discontinued Operations and Divestitures

Note 13. Discontinued Operations and Divestitures

We will divest (through sale or closure) business operations that do not contribute to our long-term objectives for growth, or that are not complementary to our target service offerings and markets. Divestitures are classified as discontinued operations provided they meet the criteria as provided in FASB ASC Topic 205 “Presentation of Financial Statements — Discontinued Operations — Other Presentation Matters”.

Discontinued Operations

Revenue and results from operations of discontinued operations are separately reported as “Loss from discontinued operations, net of tax” in the accompanying Consolidated Statements of Comprehensive Income. During the first nine months of both 2017 and 2016, we did not discontinue the operations of any of our businesses.

Revenue and results from operations of discontinued operations for the three and nine months ended September 30, 2017 and 2016 were as follows (in thousands):

	Three Months Ended						Nine Months Ended
	September 30,						September 30,
	2017			2016			2017			2016
Revenue	$	—		$	—		$	—		$	—
Loss from discontinued operations before income tax	$	(330	)	$	(219	)	$	(1,289	)	$	(707	)
Income tax benefit		(124	)		(86	)		(513	)		(286	)
Loss from discontinued operations, net of tax	$	(206	)	$	(133	)	$	(776	)	$	(421	)

Divestitures

Gains or losses from divested operations and assets that do not qualify for treatment as discontinued operations are recorded as “Gain on sale of operations, net” in the accompanying Consolidated Statements of Comprehensive Income. During the first nine months of 2017 and 2016, we did not sell any operations. Gains recorded during the three and nine months ended September 30, 2017 and 2016, respectively, relate to contingent consideration earned on sales made in previous periods.