DISCONTINUED OPERATIONS (Tables)

12 Months Ended

Dec. 31, 2013

Home health business

Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]

Schedule of Income statement, assets and liabilities of the disposal groups held for sale

The following table summarizes the activity of discontinued operations for the years ended December 31, 2013 and 2012:



(Amounts in 000’s)	December 31, 2013			December 31, 2012
Total revenues from discontinued operations	$	5,559		$	21,768
Net (loss) income from discontinued operations	$	(2,248	)	$	5,846
Interest expense, net from discontinued operations	$	591		$	1,183
Income tax (expense) benefit from discontinued operations	$	(33	)	$	20
Gain (loss) on disposal of assets from discontinued operations	$	(467	)	$	6,729

Assets and liabilities of the disposal groups held for sale at December 31, 2013 and 2012 are as follows:



Amounts in (000's)	December 31, 2013		December 31, 2012
Property and equipment, net	$	400	$	5,840
Other assets	—		319
Assets of disposal group held for sale	$	400	$	6,159

Notes payable	$	—	$	3,662
Liabilities of disposal group held for sale	$	—	$	3,662

During the second quarter of 2013, the Company executed two sublease arrangements to exit the skilled nursing business in Tybee Island, Georgia. The two skilled nursing facilities had an aggregate of 135 units in service. Certain assets of these two skilled nursing facilities are classified as Assets of disposal group held for use at December 31, 2012 are as follows:



Amounts in (000's)	December 31, 2012
Property and equipment, net	$	57
Intangible assets-lease rights, net	721
Assets of disposal group held for use	$	778

Riverchase Village ADK LLC | Riverchase

Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]

Schedule of Income statement, assets and liabilities of the disposal groups held for sale

Assets and liabilities of the variable interest entity held for sale at December 31, 2013 are as follows:



Amounts in (000's)	December 31, 2013
Property and equipment, net	$	5,893
Other assets	52
Assets of variable interest entity held for sale	$	5,945

Bonds payable, net of discounts	$	6,034
Liabilities of variable interest entity held for sale	$	6,034

- 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.

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