DISCONTINUED OPERATIONS, EXIT ACTIVITIES, AND CLINIC OBLIGATIONS (Tables)

12 Months Ended

Dec. 31, 2014

Discontinued Operations and Disposal Groups [Abstract]

Schedule of Disposal Groups, Including Discontinued Operations, Income Statement, Balance Sheet and Additional Disclosures

The following is a summary of the Company’s operating results for discontinued operations for the years ended December 31, 2014, 2013 and 2012:

	2014		2013		2012

Revenue	$	22,509,000	$	32,832,000	$	38,135,000
Loss before income taxes from discontinued operations		(13,150,000)		(4,856,000)		(3,898,000)
Income benefit provision		(5,302,000)		(1,690,000)		(1,332,000)
Loss from discontinued operations, net of tax	$	(7,848,000)	$	(3,166,000)	$	(2,566,000)

The following table presents the aggregate carrying amounts of the major classes of assets and liabilities divested as of December 31, 2014 included in discontinued operations:

	2014

ASSETS
Current assets:
Receivables, net	$	57,000
Inventory		123,000
Prepaid expenses and other current assets		4,000
Total current assets		184,000

Other assets		22,000

Total assets	$	206,000

LIABILITIES
Current liabilities:
Accounts payable and accrued expenses	$	4,858,000
Total current liabilities		4,858,000

Long-term lease obligations		2,756,000

Total liabilities	$	7,614,000

Schedule of Accrued Liabilities

The following table summarizes the exit obligations primarily closed clinic lease obligations, severance accruals, and customer refunds incurred as of December 31, 2014:

Ending accrued balance as of December 31, 2012	$	-
Charges incurred during the period		1,361,000
Payments during the period		-
Ending accrued balance as of December 31, 2013	$	1,361,000
Charges incurred during the period		6,006,000
Payments during the period		(833,000)
Ending accrued balance as of December 31, 2014	$	6,534,000

These charges were recorded in the balance sheet as of December 31, 2014 as follows:

Total current liabilities of discontinued operations	$	3,778,000
Total long-term liabilities of discontinued operations		2,756,000
Ending accrued balance as of December 31, 2014	$	6,534,000

- Definition

Tabular disclosure of disposal groups, which may include the gain (loss) recognized in the income statement and the income statement caption that includes that gain (loss), amounts of revenues and pretax profit or loss reported in discontinued operations, the classification and carrying value of the assets and liabilities comprising the disposal group, and the segment in which the disposal group was reported. Also may include the amount of adjustments to amounts previously reported in discontinued operations such as resolution of contingencies arising from the disposal transaction or the operations of the component prior to disposal.

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