Identifiable Intangible Assets and Goodwill (Tables)

12 Months Ended

Dec. 31, 2013

Goodwill and Intangible Assets Disclosure [Abstract]

Gross carrying amount and accumulated amortization of identifiable intangible assets

The gross carrying amount and accumulated amortization of each category of identifiable intangible assets as of December 31, 2013 and December 31, 2012 were as follows (in thousands):

	December 31, 2013												December 31, 2012											Useful Life
	Home Health			Hospice			Community Care			Total			Home Health			Hospice			Community Care		Total
Amortized intangible assets:
Covenants not to compete	$	2,157		$	16,183		$	1,029		$	19,369		$	1,667		$	15,685		$	—	$	17,352		2-5 Yrs
Less: accumulated amortization	(1,553		)	(15,720		)	(91		)	(17,364		)	(1,449		)	(14,113		)	—		(15,562		)
Net covenants not to compete	604			463			938			2,005			218			1,572			—		1,790
Customer relationships	27,196			910			—			28,106			27,196			910			—		28,106			5-10 Yrs
Less: accumulated amortization	(19,998		)	(481		)	—			(20,479		)	(17,651		)	(390		)	—		(18,041		)
accumulated impairment losses	(26		)	—			—			(26		)	(27		)	—			—		(27		)
Net customer relationships	7,172			429			—			7,601			9,518			520			—		10,038
Tradenames	19,267			17,528			11,922			48,717			18,215			16,730			—		34,945			5-10 Yrs
Less: accumulated amortization	(11,992		)	(3,763		)	(227		)	(15,982		)	(11,794		)	(3,608		)	—		(15,402		)
accumulated impairment losses	(6,421		)	(13,122		)	—			(19,543		)	(6,421		)	(13,122		)	—		(19,543		)
Net tradenames	854			643			11,695			13,192			—			—			—		—
Amortized intangible assets	8,630			1,535			12,633			22,798			9,736			2,092			—		11,828
Indefinite-lived intangible assets:
Medicare licenses and certificates of need	245,545			113,399			26,011			384,955			225,227			101,749			—		326,976
Less: accumulated impairment           losses	(144,672		)	(6,799		)	—			(151,471		)	(144,672		)	(519		)	—		(145,191		)
Net Medicare licenses and certificates of need	100,873			106,600			26,011			233,484			80,555			101,230			—		181,785
Total identifiable intangible assets	$	109,503		$	108,135		$	38,644		$	256,282		$	90,291		$	103,322		$	—	$	193,613

Gross carrying amount of goodwill

The gross carrying amount of goodwill as of December 31, 2013 and December 31, 2012 and activity during the years 2013 and 2012 were as follows (in thousands):

	Goodwill, Gross								Accumulated Impairment Losses
	Home Health		Hospice		Community Care		Total		Home Health			Hospice			Total			Net
Balance at December 31, 2011	$	267,058	$	831,648	$	—	$	1,098,706	$	(263,370	)	$	(193,667	)	$	(457,037	)	$	641,669
Goodwill acquired during 2012	5,331		9,364		—		14,695		—			—			—			14,695
Balance at December 31, 2012	272,389		841,012		—		1,113,401		(263,370		)	(193,667		)	(457,037		)	656,364
Goodwill acquired during 2013	114,435		103,273		116,645		334,353		—			—			—			334,353
Impairment losses during 2013	—		—		—		—		—			(600,636		)	(600,636		)	(600,636		)
Balance at December 31, 2013	$	386,824	$	944,285	$	116,645	$	1,447,754	$	(263,370	)	$	(794,303	)	$	(1,057,673	)	$	390,081

The Company expects that substantially all of the goodwill acquired will be deductible for tax purposes with the exception of the Harden transaction which the Company expects approximately 20 percent of the goodwill to be tax deductible.