BUSINESS ACQUISITION (Tables)

3 Months Ended

Mar. 31, 2014

Business Combinations [Abstract]

Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block]

The following table summarizes the consideration paid for Solstas and the preliminary amounts of assets acquired and liabilities assumed at the acquisition date:

	Preliminary Fair Values as of March 7, 2014
Cash and cash equivalents	$	9
Accounts receivable, net	48
Current deferred income taxes	7
Other current assets	13
Property, plant and equipment, net	51
Goodwill	269
Intangible assets	203
Non-current deferred income taxes	42
Total assets acquired	642
Current liabilities	57
Non-current deferred income taxes	4
Other non-current liabilities	9
Total liabilities assumed	70
Net assets acquired	$	572

Schedule of Finite-Lived Intangible Assets [Table Text Block]

The acquired amortizable customer relationships are being amortized over their estimated useful lives as follows:

	Fair Values		Weighted Average Useful Life (in years)
Customer relationships	$	203	20

Business Acquisition, Pro Forma Information [Table Text Block]

The following unaudited pro forma combined financial information reflects the consolidated statement of operations of the Company as if the acquisition of Solstas had occurred as of January 1, 2013. The pro forma information includes adjustments primarily related to the amortization of intangible assets acquired, interest expense associated with debt extinguished prior to the acquisition, and integration and transaction costs related to the Solstas acquisition. The pro forma combined financial information does not include the estimated annual synergies expected to be realized upon completion of the integration of Solstas and therefore is not indicative of the results of operations as they would have been had the transaction been effected on the assumed date.

	Three Months Ended March 31,
	2014		2013
Pro forma net revenues	$	1,815	$	1,886
Pro forma income from continuing operations	$	110	$	123
Earnings per share attributable to Quest Diagnostics’ common stockholders - basic:
Pro forma income from continuing operations	$	0.71	$	0.73
Earnings per share attributable to Quest Diagnostics’ common stockholders - diluted:
Pro forma income from continuing operations	$	0.70	$	0.72