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DISCONTINUED OPERATIONS (Tables) | 6 Months Ended
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Jun. 30, 2013
DISCONTINUED OPERATIONS |
Schedule of assets and liabilities, and product revenue, cost of goods sold and selling, general and administrative costs of discontinued operations | Product revenue, cost of goods sold and selling, general and administrative costs related to the promotion and sales of the of Xclair®, Numoisyn® Liquid and Numoisyn® Lozenges have been reclassified from operating results from continuing operations to (loss) income from discontinued operations in the consolidated statement of operations for all periods presented as follows (in $000s):
|  | Three Months Ended June 30, |  | Six Months Ended June 30, |  | Period from August 13, 1996 (inception) to June 30, |
|  | 2012 |  | 2013 |  | 2012 |  | 2013 |  | 2013 |
Product revenue |  | $ | 120 |  | $ | — |  | $ | 281 |  | $ | — |  | $ | 3,604 |
Cost of goods sold |  | (89 | ) | — |  | (183 | ) | — |  | (2,045 | )
Selling, general and administrative |  | (229 | ) | — |  | (457 | ) | — |  | (9,295 | )
Goodwill and intangible impairment |  | — |  | — |  | — |  | — |  | (5,187 | )
Interest income |  | — |  | 24 |  | — |  | 50 |  | 82 |
Interest expense |  | — |  | — |  | — |  | — |  | (110 | )
Gain on termination of license agreement |  | — |  | — |  | — |  | — |  | 1,192 |
(Loss) income from discontinued operations |  | (198 | ) | 24 |  | (359 | ) | 50 |  | (11,759 | )
Income tax expense |  | — |  | (10 | ) | — |  | (20 | ) | (357 | )
(Loss) income from discontinued operations, net of tax |  | $ | (198 | ) | $ | 14 |  | $ | (359 | ) | $ | 30 |  | $ | (12,116 | )
The assets and liabilities associated with product promotion and sales have been classified within assets and liabilities of discontinued operations in the accompanying consolidated balance sheets (in $000s):
|  | December 31, 2012 |  | June 30, 2013 |
Current assets of discontinued operations: |  |  |  |  |
Short term portion of minimum royalty arrangement receivable, net |  | $ | 536 |  | $ | 492 |
Returns indemnification receivable |  | 325 |  | 325 |
Total current assets of discontinued operations |  | 861 |  | 817 |
Long-term assets of discontinued operations: |  |  |  |  |
Long-term portion of minimum royalty arrangement receivable, net |  | 353 |  | 186 |
Total assets of discontinued operations |  | $ | 1,214 |  | $ | 1,003 |
Current liabilities of discontinued operations: |  |  |  |  |
Accounts payable |  | $ | 10 |  | $ | — |
Returns provision |  | 325 |  | 325 |
Total current liabilities of discontinued operations |  | $ | 335 |  | $ | 325 |

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- 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. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6360339&loc=d3e1361-107760 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 45 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=6892542&loc=d3e957-107759 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 50 -Paragraph 5 -URI http://asc.fasb.org/extlink&oid=6360339&loc=d3e1510-107760 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=6360339&loc=d3e1474-107760 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 360 -SubTopic 10 -Section 45 -Paragraph 5 -URI http://asc.fasb.org/extlink&oid=8077374&loc=d3e2443-110228 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 144 -Paragraph 43, 44, 45, 47, 48 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. + Details
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