PROPERTY AND EQUIPMENT

12 Months Ended

Dec. 31, 2012

Property, Plant and Equipment [Abstract]

Property, Plant and Equipment Disclosure [Text Block]

PROPERTY AND EQUIPMENT

Property and equipment consisted of the following (in thousands):



	December 31,
	2012			2011
Computer and office equipment, including equipment acquired under capital leases	$	14,443		$	15,684
Software capitalized for internal use	9,939			15,520
Vehicles, including equipment acquired under capital leases	1,540			1,701
Medical equipment	16,466			14,698
Work in progress	4,315			2,813
Furniture and fixtures	3,219			3,626
Leasehold improvements	7,164			6,507
	57,086			60,549
Less: Accumulated depreciation	(33,365		)	(33,598		)
Property and equipment, net	$	23,721		$	26,951

Work in progress for 2012 and 2011 includes $1.3 million and $2.0 million, respectively, of costs related to software capitalized for internal use.

Depreciation expense, including expense related to assets under capital lease, for the years ended December 31, 2012, 2011 and 2010 was $8.5 million, $6.6 million, and $5.4 million, respectively. Depreciation expense for the years ended December 31, 2012, 2011 and 2009 includes $1.3 million, $0.8 million, and $0.8 million, respectively, related to costs related to software capitalized for internal use.

Impairment

The Company assesses the impairment of its assets whenever events or changes in circumstances indicate that the carrying value may not be recoverable. As a result of the Pharmacy Services Asset Sale (see Note 2 - Discontinued Operations), the Company evaluated certain facilities that were retained by the Company following the divestiture. As a result of the evaluation, the Company determined that a triggering event occurred during the three months ended June 30, 2012, giving rise to the need to assess the recoverability of certain of our assets previously used in the specialty pharmacy mail operations and community retail pharmacy operations, which consisted primarily of software capitalized for internal use, leasehold improvements and work in progress. Based on our analysis, we recorded a $5.8 million impairment charge in income (loss) from discontinued operations, net of income taxes on the Consolidated Statements of Operations.

- Definition

The entire disclosure for long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale. Examples include land, buildings, machinery and equipment, and other types of furniture and equipment including, but not limited to, office equipment, furniture and fixtures, and computer equipment and software. This disclosure may include property plant and equipment accounting policies and methodology, a schedule of property, plant and equipment gross, additions, deletions, transfers and other changes, depreciation, depletion and amortization expense, net, accumulated depreciation, depletion and amortization expense and useful lives, income statement disclosures, assets held for sale and public utility disclosures.

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