Fair Value of Financial Instruments (Tables)

12 Months Ended

Dec. 31, 2013

Fair Value, Assets, Liabilities and Stockholders' Equity Measured on Recurring Basis [Abstract]

Financial assets measured at fair value on a recurring basis

any’s fair value hierarchy for its financial assets and liabilities measured at fair value on a recurring basis was as follows (in thousands):



	December 31, 2013								December 31, 2012
	Level 1		Level 2		Level 3		Total		Level 1		Level 2		Level 3		Total
Assets:
Money market funds	$	23,695	$	—	$	—	$	23,695	$	54,085	$	—	$	—	$	54,085
Rabbi Trust:
Mutual funds	28,945		—		—		28,945		22,041		—		—		22,041
Money market funds	5,737		—		—		5,737		5,698		—		—		5,698
Total assets	$	58,377	$	—	$	—	$	58,377	$	81,824	$	—	$	—	$	81,824
Liabilities:
Payables to plan participants	$	34,682	$	—	$	—	$	34,682	$	27,739	$	—	$	—	$	27,739
Acquisition contingent liability	—		—		8,110		8,110		—		—		1,100		1,100
Total liabilities	$	34,682	$	—	$	8,110	$	42,792	$	27,739	$	—	$	1,100	$	28,839

Assets

Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Table Text Block]

owing table provides a summary of changes in fair value of the Company's Level 3 financial assets (in thousands):



	Estimated Fair Value
Balance at December 31, 2011	$	—
Advocate Hospice fair value of acquisition contingent liability	1,100
Balance at December 31, 2012	1,100
Fair value adjustment of Advocate Hospice acquisition contingent liability	900
Fair value of Harden acquisition contingent liability	8,081
Payment of contingent liability	(2,062		)
Included in earnings	91			⁽¹⁾
Balance at December 31, 2013	$	8,110


(1)	Ac

Carrying amount and estimated fair value of financial instruments

rying amount and estimated fair value of the Company’s other financial instruments were as follows (in thousands):



	December 31, 2013				December 31, 2012
	Carrying Amount		Estimated Fair Value		Carrying Amount		Estimated Fair Value
Assets:
Note receivable from CareCentrix	$	25,000	$	26,403	$	25,000	$	25,220
Seller financing note receivable from CareCentrix	3,471		3,471		3,471		3,471
Liabilities:
Long-term obligations	$	1,177,000	$	1,183,863	$	935,182	$	912,818

The est

- Definition

Tabular disclosure of financial instruments measured at fair value, including those classified in shareholders' equity measured on a recurring or nonrecurring basis. Disclosures include, but are not limited to, fair value measurements recorded and the reasons for the measurements, level within the fair value hierarchy in which the fair value measurements are categorized and transfers between levels 1 and 2. Nonrecurring fair value measurements are those that are required or permitted in the statement of financial position in particular circumstances.

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- Definition

Tabular disclosure of the fair value of financial instruments, including financial assets and financial liabilities, and the measurements of those instruments, assets, and liabilities.

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- Definition

Tabular disclosure of the fair value measurement of liabilities using significant unobservable inputs (Level 3), a reconciliation of the beginning and ending balances, separately presenting changes attributable to the following: (1) total gains or losses for the period (realized and unrealized), segregating those gains or losses included in earnings (or changes in net assets), and gains or losses recognized in other comprehensive income (loss) and a description of where those gains or losses included in earnings (or changes in net assets) are reported in the statement of income (or activities); (2) purchases, sales, issues, and settlements (each type disclosed separately); and (3) transfers in and transfers out of Level 3 (for example, transfers due to changes in the observability of significant inputs) by class of liability.

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