Acquisition (Tables)

9 Months Ended

Sep. 30, 2013

Reconciliation Of Total Redeemable Equity

The following table provides a reconciliation of total redeemable equity for the periods ended September 30, 2013 and December 31, 2012:



Changes in fair value during the period ended:	September 30, 2013			December 31, 2012
Beginning balance at January 1	$	493,861		$	—
Redeemable noncontrolling interest resulting from subsidiary purchase	—			446,250
Net income attributable to redeemable noncontrolling interest	55,788			88,411
Distributions to noncontrolling interest	(36,900		)	(40,800		)
Balance, net	$	512,749		$	493,861

- Definition

Tabular disclosure of temporary equity. Temporary equity is a security with redemption features that are outside the control of the issuer, is not classified as an asset or liability in conformity with GAAP, and is not mandatorily redeemable. Includes any type of security that is redeemable at a fixed or determinable price or on a fixed or determinable date or dates, is redeemable at the option of the holder, or has conditions for redemption which are not solely within the control of the issuer. If convertible, the issuer does not control the actions or events necessary to issue the maximum number of shares that could be required to be delivered under the conversion option if the holder exercises the option to convert the stock to another class of equity. If the security is a warrant or a rights issue, the warrant or rights issue is considered to be temporary equity if the issuer cannot demonstrate that it would be able to deliver upon the exercise of the option by the holder in all cases. Includes stock with put option held by ESOP and stock redeemable by holder only in the event of a change in control of the issuer.

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