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Discontinued Operations, Exit Activities, and Clinic Obligations (Tables)
 9 Months Ended
Sep. 30, 2015
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: 
 
 
 
Three Months Ended September 30,
 
Nine Months Ended September 30,
 
 
 
2015
 
2014
 
2015
 
2014
 
 
 
 
 
 
 
 
 
 
 
Revenue
 
$
-
 
$
4,975,000
 
$
-
 
$
18,422,000
 
Income/(loss) before income taxes from discontinued operations
 
 
140,000
 
 
(663,000)
 
 
834,000
 
 
(2,996,000)
 
Income tax/(benefit) provision
 
 
36,000
 
 
(237,000)
 
 
301,000
 
 
(1,093,000)
 
Income/(loss) from discontinued operations, net of tax
 
$
104,000
 
$
(426,000)
 
$
533,000
 
$
(1,903,000)
 
   
The following table presents the aggregate carrying amounts of the major classes of assets and liabilities included in discontinued operations as of:
 
 
 
September 30, 2015
 
 
 
 
 
ASSETS
 
 
 
 
Current assets:
 
 
 
 
Receivables, net
 
$
1,000
 
Prepaid expenses and other current assets
 
 
4,000
 
Total current assets
 
 
5,000
 
 
 
 
 
 
Other assets
 
 
18,000
 
 
 
 
 
 
Total assets
 
$
23,000
 
 
 
 
 
 
LIABILITIES
 
 
 
 
Current liabilities:
 
 
 
 
Accounts payable and accrued expenses
 
$
1,040,000
 
Total current liabilities
 
 
1,040,000
 
 
 
 
 
 
Long-term lease obligations
 
 
534,000
 
 
 
 
 
 
Total liabilities
 
$
1,574,000
 
Schedule of Accrued Liabilities
The following table summarizes the exit obligations primarily closed clinic lease obligations, severance accruals, and customer refunds incurred as of September 30, 2015:
 
Ending accrued balance as of December 31, 2014
 
$
6,534,000
 
Adjustments recorded during the period (1)
 
 
(1,418,000)
 
Payments during the period
 
 
(3,542,000)
 
Ending accrued balance as of September 30, 2015
 
$
1,574,000
 
 
(1)- The adjustments to the accrual recorded in the first nine months of 2015 relate primarily to favorable termination agreements reached with landlords of closed Corporate Medifast Weight Control Centers.
 
These charges were recorded in the balance sheet as of September 30, 2015 as follows:
 
Total current liabilities of discontinued operations
 
$
1,040,000
 
Total long-term liabilities of discontinued operations
 
 
534,000
 
Ending accrued balance as of September 30, 2015
 
$
1,574,000