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Variable Interest Entities (VIEs) (Tables)

3 Months Ended

Mar. 31, 2019

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Schedule of Variable Interest Entities

The following table includes assets that can only be used to settle the liabilities of APC and the creditors of APC have no recourse to the Company, nor do creditors of the Company have recourse against the assets of APC. These assets and liabilities, with the exception of the investment in a privately held entity that does not report net asset value per share and amounts due to affiliate, which are eliminated upon consolidation with the NMM, are included in the accompanying condensed consolidated balance sheets.

		March 31, 2019				December 31, 2018
Assets
Current assets
Cash and cash equivalents		$	52,359,206			$	71,726,342
Investment in marketable securities			1,074,280				1,066,103
Receivables, net			3,096,946				3,904,586
Receivables, net – related party			51,606,081				45,258,916
Prepaid expenses and other current assets			3,944,518				3,647,654
Total current assets			112,081,031				125,603,601
Noncurrent assets
Land, property and equipment, net			9,400,074				9,602,228
Intangible assets, net			56,273,585				58,984,420
Goodwill			56,213,450				56,213,450
Loans receivable – related parties			12,500,000				12,500,000
Investment in a privately held entity that does not report net asset value per share			4,725,000				4,725,000
Investments in other entities – equity method			25,881,231				26,707,404
Restricted cash			740,212				745,470
Right-of-use assets			4,216,800				-
Other assets			1,282,090				839,085
Total noncurrent assets			171,232,442				170,317,057
Total assets		$	283,313,473			$	295,920,658
Current liabilities
Accounts payable and accrued expenses		$	5,379,342			$	6,378,751
Fiduciary accounts payable			2,084,926				1,538,598
Medical liabilities			21,610,483				24,983,110
Income taxes payable			12,706,621				11,621,861
Amount due to affiliate			12,197,167				11,505,680
Bank loan			-				40,257
Lease liabilities			840,525				-
Capital lease obligations			101,741				101,741
Total current liabilities			54,920,805				56,169,998
Noncurrent liabilities
Deferred tax liability			13,360,989				15,693,159
Liability for unissued equity shares			1,185,025				1,185,025
Lease liabilities			3,278,928
Capital lease obligations			492,110				517,261
Total noncurrent liabilities			18,317,052				17,395,445
Total liabilities		$	73,237,857			$	73,565,443

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- References

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- Definition

Tabular disclosure of the significant judgments and assumptions made in determining whether a variable interest (as defined) held by the entity requires the variable interest entity (VIE) (as defined) to be consolidated and (or) disclose information about its involvement with the VIE, individually or in aggregate (as applicable); the nature of restrictions, if any, on the consolidated VIE's assets and on the settlement of its liabilities reported by an entity in its statement of financial position, including the carrying amounts of such assets and liabilities; the nature of, and changes in, the risks associated with involvement in the VIE; how involvement with the VIE affects the entity's financial position, financial performance, and cash flows; the lack of recourse if creditors (or beneficial interest holders) of the consolidated VIE have no recourse to the general credit of the primary beneficiary (if applicable); the terms of arrangements, giving consideration to both explicit arrangements and implicit variable interests, if any, that could require the entity to provide financial support to the VIE, including events or circumstances that could expose the entity to a loss; the methodology used by the entity for determining whether or not it is the primary beneficiary of the variable interest entity; the significant factors considered and judgments made in determining that the power to direct the activities of a VIE that most significantly impact the VIE's economic performance are shared (as defined); the carrying amounts and classification of assets and liabilities of the VIE included in the statement of financial position; the entity's maximum exposure to loss, if any, as a result of its involvement with the VIE, including how the maximum exposure is determined and significant sources of the entity's exposure to the VIE; a comparison of the carrying amounts of the assets and liabilities and the entity's maximum exposure to loss; information about any liquidity arrangements, guarantees, and (or) other commitments by third parties that may affect the fair value or risk of the entity's variable interest in the VIE; whether or not the entity has provided financial support or other support (explicitly or implicitly) to the VIE that it was not previously contractually required to provide or whether the entity intends to provide that support, including the type and amount of the support and the primary reasons for providing the support; and supplemental information the entity determines necessary to provide.

+ References

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-Publisher FASB
-Name Accounting Standards Codification
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