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Discontinued Operations, Exit Activities, And Clinic Obligations (Tables)
 12 Months Ended
Dec. 31, 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 years ended:
 
 
 
December 31, 2015
 
December 31, 2014
 
December 31, 2013
 
Revenue
 
$
-
 
$
22,509,000
 
$
32,832,000
 
Income/(loss) before income taxes from discontinued operations
 
 
878,000
 
 
(13,150,000)
 
 
(4,856,000)
 
Income tax/(benefit) provision
 
 
387,000
 
 
(5,302,000)
 
 
(1,690,000)
 
Income/(loss) from discontinued operations, net of tax
 
$
491,000
 
$
(7,848,000)
 
$
(3,166,000)
 
 
The following table presents the aggregate carrying amounts of the major classes of assets and liabilities included in discontinued operations as of:
 
 
 
December 31, 2015
 
ASSETS
 
 
 
 
Current assets:
 
 
 
 
Receivables, net
 
$
353,000
 
Total current assets
 
 
353,000
 
 
 
 
 
 
Other assets
 
 
19,000
 
 
 
 
 
 
Total assets
 
$
372,000
 
 
 
 
 
 
LIABILITIES
 
 
 
 
Current liabilities:
 
 
 
 
Accounts payable and accrued expenses
 
 
841,000
 
Total current liabilities
 
$
841,000
 
 
 
 
 
 
Long-term lease obligations
 
 
288,000
 
 
 
 
 
 
Total liabilities
 
$
1,129,000
 
Schedule of Accrued Liabilities
The following table summarizes the exit obligations primarily consisting of closed clinic lease obligations, severance accruals, and customer refunds incurred for the years ended December 31, 2014 and 2015:
 
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
 
Adjustments recorded during the period (1)
 
 
(1,483,000)
 
Payments during the period
 
 
(3,922,000)
 
Ending accrued balance as of December 31, 2015
 
$
1,129,000
 
 
(1)- The adjustments to the accrual recorded in 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 December 31, 2015 as follows:
 
Total current liabilities of discontinued operations
 
$
841,000
 
Total long-term liabilities of discontinued operations
 
 
288,000
 
Ending accrued balance as of December 31, 2015
 
$
1,129,000