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Discontinued Operations, Assets Held for Sale (Tables)
 6 Months Ended
Jun. 30, 2016
Discontinued Operations and Disposal Groups [Abstract]  
Schedule of Disposal Groups, Including Discontinued Operations, Income Statement, Balance Sheet and Additional Disclosures
The following table presents amounts related to the discontinued operations in the balance sheets (in thousands):
 
June 30, 2016
 
December 31, 2015
Carrying amounts of assets included as part of discontinued operations:
Accounts receivable, net
$
83

 
$
392

Total current assets of discontinued operations, net
83

 
392

 
 
 
 
Carrying amounts of liabilities included as part of discontinued operations:
Accounts payable
$
1,299

 
$
1,491

Accrued expenses and other current liabilities
2,428

 
4,434

Total current liabilities of discontinued operations
$
3,727

 
$
5,925


The following table represents the components attributable to the commercial operations that are presented in the condensed consolidated statements of operations as discontinued operations (in thousands):
 
Three Months Ended June 30,
 
Six Months Ended June 30,
 
2016
 
2015
 
2016
 
2015
Net revenue
$
—

 
$
3,382

 
$
—

 
$
6,132

Additional channel obligations
(656
)
 
—

 
(1,666
)
 
—

Cost of revenue
—

 
(468
)
 
—

 
(861
)
Amortization of certain acquired intangible assets
—

 
(442
)
 
—

 
(588
)
Research and development
—

 
(94
)
 
—

 
(179
)
Selling, general, and administrative
(2,233
)
 
(4,581
)
 
(4,614
)
 
(8,921
)
Non-operating income (expense)
—

 
17

 
—

 
—

Impairment charge from classification as assets held for sale
—

 
—

 
—

 
—

Loss from discontinued operations
$
(2,889
)
 
$
(2,186
)
 
$
(6,280
)
 
$
(4,417
)

Additional channel obligations included in discontinued operations in the first half of 2016 is comprised of larger than anticipated rebates of Abstral sales for which we are responsible for through the end of the first quarter of 2016. The increase in rebates was driven by larger than expected volumes through these rebate channels and additional price protection provisions over which the Company has no control. The increase in rebates was partially offset by lower than expect patient assistance program reimbursement.
Selling, general and administrative expense included in discontinued operations consists of all other expenses of our commercial operations that are required in order to market and sell our marketed products. These expenses include all personnel related costs, marketing, data, consulting, legal, and other outside services necessary to support the commercial operations. During the three and months ended June 30,2016 we incurred $2.2 million and $4.6 million respectively, in selling, general, and administrative expense in discontinued operations. of which $2.2 million and $4.4 million, for the three and six months ended June 30, 2016, respectively, related to legal fees from external counsel associated with document production for the subpoenas related to the sales and marketing practices of Abstral. These legal proceedings are further disclosed in Part II., Item 1.

The following table presents significant operating non-cash items and capital expenditures related to discontinued operations (in thousands):
 
June 30, 2016
 
June 30, 2015
Depreciation and amortization
$
—

 
$
20

Stock-based compensation
$
—

 
$
512

Purchases of property and equipment
$
—

 
$
(34
)
Cash paid for acquisition of Zuplenz rights
$
—

 
$
(500
)