v2.4.0.8

DISCONTINUED OPERATIONS (Tables) | 3 Months Ended
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Mar. 31, 2014
Discontinued Operations Tables |
Gain or (loss) from operations of discontinued pharmacies | The Company’s loss from operations of discontinued pharmacies, net of tax benefit for the three months ended March 31, 2014 and 2013, respectively are detailed as follows:
|  | Three Months Ended March 31, |
|  | 2014 |  |  | 2013 |
Sales |  | $ | - |  |  | $ | 1,200,750 |
Cost of sales |  |  | - |  |  |  | 903,113 |
Gross profit |  |  | - |  |  |  | 297,637 |
Operating expenses |  |  | 14,280 |  |  |  | 300,969 |
Loss from discontinued operations |  |  | (14,280 | ) |  |  | (3,332 | )
Other expenses |  |  |  |  |  |  |  |
Interest expense, net |  |  | 1,020 |  |  |  | 8,661 |
Income tax benefit |  |  | (5,355 | ) |  |  | (4,198 | )
Loss from operations of discontinued pharmacies, net of tax benefit |  | $ | (9,945 | ) |  | $ | (7,795 | )
Assets and liabilities for discontinued operations | The Company’s assets and liabilities for discontinued operations included in the consolidated balance sheet as of March 31, 2014 and December 31, 2013 are detailed as follows:
|  | March 31, |  |  | December 31, |
|  | 2014 |  |  | 2013 |
ASSETS |  |  |  |  |  |
Current Assets |  |  |  |  |  |
Accounts receivable, net |  | $ | - |  |  | $ | 4,048 |
Prepaid and other current assets |  |  | 7,767 |  |  |  | - |
Assets of discontinued operations |  | $ | 7,767 |  |  | $ | 4,048 |
Other receivables, net |  |  | 137,470 |  |  |  | 140,563 |
Assets of discontinued operations, non-current, net |  | $ | 137,470 |  |  | $ | 140,563 |
LIABILITIES |  |  |  |  |  |  |  |
Current Liabilities |  |  |  |  |  |  |  |
Accounts payable and accrued expenses |  |  | 122,387 |  |  |  | 150,652 |
Liabilities of discontinued operations |  | $ | 122,387 |  |  | $ | 150,652 |

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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 360 -SubTopic 10 -Section 45 -Paragraph 5 -URI http://asc.fasb.org/extlink&oid=8077374&loc=d3e2443-110228 Reference 5: 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 + Details
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