Restatement and Revision of Previously Reported Consolidated Financial Statements Restatement and Revision of Previously Reported Consolidated Financial Statements (Tables)

3 Months Ended

Mar. 31, 2014

Accounting Changes and Error Corrections [Abstract]

Schedule of Error Corrections and Prior Period Adjustments

	As of March 31, 2014
Restated Consolidated Balance Sheet amounts (In thousands)	As Previously Reported			Restatement Adjustments			As Restated
Intangible assets, net	$	254,732		$	(3,660	)	$	251,072
Goodwill	390,081			(6,594		)	383,487
Total Assets	1,234,934			(10,254		)	1,224,680
Deferred tax liabilities, net	14,711			(1,764		)	12,947
Accumulated deficit	(750,015		)	(8,490		)	(758,505		)
Total Gentiva shareholders’ equity	(301,688		)	(8,490		)	(310,178		)
Total equity	(297,584		)	(8,490		)	(306,074		)
Total liabilities and equity	1,234,934			(10,254		)	1,224,680

	As of December 31, 2013
Restated Consolidated Balance Sheet amounts (In thousands)	As Previously Reported			Restatement Adjustments			As Restated
Intangible assets, net	$	256,282		$	(2,555	)	$	253,727
Goodwill	390,081			(6,594		)	383,487
Total Assets	1,262,617			(9,149		)	1,253,468
Deferred tax liabilities, net	9,825			(1,342		)	8,483
Accumulated deficit	(750,329		)	(7,807		)	(758,136		)
Total Gentiva shareholders’ equity	(303,069		)	(7,807		)	(310,876		)
Total equity	(300,194		)	(7,807		)	(308,001		)
Total liabilities and equity	1,262,617			(9,149		)	1,253,468

	For the Three Months Ended March 31, 2014
Restated Consolidated Statement of Comprehensive Income (Loss) amounts (In thousands)	As Previously Reported			Restatement Adjustments			As Restated
Selling, general and administrative expenses	$	(189,020	)	$	(1,105	)	$	(190,125	)
Income (loss) before income taxes	919			(1,105		)	(186		)
Income tax (expense) benefit	(421		)	422			1
Net income (loss)	498			(683		)	(185		)
Net income (loss) attributable to Gentiva shareholders	314			(683		)	(369		)
Total comprehensive income (loss)	498			(683		)	(185		)
Basic Earnings Per Share: Net loss attributable to Gentiva shareholders	$	0.01		$	(0.02	)	$	(0.01	)
Diluted Earnings Per Share: Net loss attributable to Gentiva shareholders	$	0.01		$	(0.02	)	$	(0.01	)

	For the Three Months Ended March 31, 2013
Revised Consolidated Statement of Comprehensive Loss amounts (In thousands)	As Previously Reported			Revision Adjustments			As Revised
Goodwill and other long-lived asset impairment	(224,320		)	13,648			(210,672		)
Income (loss) before income taxes	(212,472		)	13,648			(198,824		)
Income tax (expense) benefit	5,416			(609		)	4,807
Net income (loss)	(207,056		)	13,039			(194,017		)
Net income (loss) attributable to Gentiva shareholders	(207,177		)	13,039			(194,138		)
Total comprehensive income (loss)	(207,056		)	13,039			(194,017		)
Basic Earnings Per Share: Net loss attributable to Gentiva shareholders	$	(6.73	)	$	0.42		$	(6.31	)
Diluted Earnings Per Share: Net loss attributable to Gentiva shareholders	$	(6.73	)	$	0.42		$	(6.31	)

Restated Consolidated Statement of Changes in Shareholders' Equity (In thousands)	As Previously Reported			Restatement Adjustments			As Restated
Retained Earnings (Deficit), Balance at December 31, 2013	$	(750,329	)	$	(7,807	)	$	(758,136	)
Net income (loss)	314			(683		)	(369		)
Total comprehensive income (loss)	314			(683		)	(369		)
Retained Earnings (Deficit), Balance at March 31, 2014	(750,015		)	(8,490		)	(758,505		)
Total Shareholders' Equity, Balance at December 31, 2013	$	(300,194	)	$	(7,807	)	$	(308,001	)
Net income (loss)	314			(683		)	(369		)
Total comprehensive income (loss)	314			(683		)	(369		)
Total Shareholders' Equity, Balance at March 31, 2014	(297,584		)	(8,490		)	(306,074		)

Revised Consolidated Statement of Changes in Shareholders' Equity (In thousands)	As Previously Reported			Revision Adjustments			As Revised
Retained Earnings (Deficit), Balance at December 31, 2012	$	(151,335	)	$	(1,740	)	$	(153,075	)
Net income (loss)	(207,177		)	13,039			(194,138		)
Total comprehensive income (loss)	(207,177		)	13,039			(194,138		)
Retained Earnings (Deficit), Balance at March 31, 2013	(358,512		)	11,299			(347,213		)
Total Shareholders' Equity, Balance at December 31, 2012	$	234,700		$	(1,740	)	$	232,960
Net income (loss)	(207,056		)	13,039			(194,138		)
Total comprehensive income (loss)	(207,056		)	13,039			(194,138		)
Total Shareholders' Equity, Balance at March 31, 2013	29,644			11,299			40,943

	For the Three Months Ended March 31, 2014
Restated Consolidated Statement of Cash Flows (In thousands)	As Previously Reported		Restatement Adjustments			As Restated
Net income (loss)	$	498	$	(683	)	$	(185	)
Depreciation and amortization	6,447		1,105			7,552
Deferred income tax expense (benefit)	4,301		(422		)	3,879

	For the Three Months Ended March 31, 2013
Revised Consolidated Statement of Cash Flows (In thousands)	As Previously Reported		Revision Adjustments		As Revised
Net income (loss)	(207,056	)	13,039		(194,017	)
Goodwill and other long-lived asset impairment	224,320		(13,648	)	210,672
Deferred income tax expense (benefit)	(9,360	)	609		(8,751	)