v2.4.0.8

Discontinued Operations (Tables) | 3 Months Ended
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Jul. 31, 2014
Summary of Discontinued Operations | Summarized results from discontinued operations were as follows (in thousands):
|  | Three Months Ended July 31, |
|  | 2014 |  |  | 2013 |
Revenues from discontinued operations |  | $ | 2,535 |  |  | $ | 4,252 |
Income from discontinued operations before income taxes |  | $ | 303 |  |  | $ | 446 |
Income tax expense |  |  | 23 |  |  |  | 168 |
Net income from discontinued operations |  |  | 280 |  |  |  | 278 |
Loss on disposal of discontinued operations, net of tax |  |  | (1,537 | ) |  |  | — |
Net income (loss) from discontinued operations, net of tax |  | $ | (1,257 | ) |  | $ | 278 |
The carrying amounts of the major classes of assets and liabilities of discontinued operations were as follows (in thousands):
|  | July 2, 2014 |  |  | April 30, 2014 |
ASSETS: |  |  |  |  |  |  |  |
Restricted cash |  | $ | 104 |  |  | $ | — |
Accounts receivable, net |  |  | 1,097 |  |  |  | 1,036 |
Prepaid expenses and other current assets |  |  | 48 |  |  |  | 49 |
Total current assets |  |  | 1,249 |  |  |  | 1,085 |
Property and equipment, net |  |  | 37 |  |  |  | 37 |
Goodwill |  |  | 9,002 |  |  |  | 9,002 |
Acquired intangible assets, net |  |  | 32,813 |  |  |  | 32,813 |
Total assets |  | $ | 43,101 |  |  | $ | 42,937 |
LIABILITIES: |  |  |  |  |  |  |  |
Accounts payable |  | $ | 76 |  |  | $ | 221 |
Accrued expenses and other current liabilities |  |  | 823 |  |  |  | 895 |
Deferred revenue |  |  | 2,230 |  |  |  | 2,505 |
Total Liabilities |  | $ | 3,129 |  |  | $ | 3,621 |
Calculation of Loss on Disposal of Discontinued Operations | The Company recorded a loss on the disposal of discontinued operations of $1.5 million, net of tax, in the current quarter which was calculated as follows (in thousands):
Cash consideration |  | $ | 30,000 |
Less: |  |  |  |
Basis in net assets as of July 2, 2014 |  |  | 39,972 |
Costs incurred directly attributable to the transaction |  |  | 1,039 |
Loss before income taxes |  |  | (11,011 | )
Income tax benefit |  |  | (282 | )
Loss on disposal of discontinued operations, net of taxes |  |  | (10,729 | )
Loss on disposal of discontinued operations, net of taxes, previously recognized |  |  | 9,192 |
Loss on disposal of discontinued operations, net of tax, recognized in current period |  | $ | (1,537 | )
Carrying Amount of Assets Held for Sale in the Condensed Consolidated Balance Sheet | The carrying amount of assets held for sale in the condensed consolidated balance sheet was calculated as follows (in thousands):
|  | April 30, 2014 |
Total assets of discontinued operations |  | $ | 42,937 |
Estimated loss on disposal of discontinued operations, net of tax |  |  | (9,192 | )
Assets held for sale |  | $ | 33,745 |

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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 + Details
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