Discontinued Operations (Tables)

12 Months Ended

Dec. 31, 2018

Discontinued Operations and Disposal Groups [Abstract]

Schedule of Discontinued Operations

The following table summarizes the carrying amounts of the major classes of assets and liabilities of discontinued operations in the consolidated balance sheets as of December 31, 2018 and 2017. Amounts as of December 31, 2018 represent the accounts of WD Services operations in Saudi Arabia, which were not sold as part of the WD Services Sale.

	December 31,
	2018		2017
Cash and cash equivalents	$	2,321	$	42,512
Accounts receivable, net of allowance of $3,460 and $500 in 2018 and 2017, respectively	4,316		48,718
Other receivables	—		10
Prepaid expenses and other	414		12,784
Current assets of discontinued operations	$	7,051	$	104,024
Property and equipment, net	$	—	$	12,705
Goodwill	—		26,453
Intangible assets, net	—		29,774
Equity investments	—		213
Other assets	—		51
Deferred tax asset	—		4,632
Noncurrent assets of discontinued operations	$	—	$	73,828
Accounts payable	$	486	$	15,086
Accrued expenses	2,771		32,195
Deferred revenue	—		14,362
Current liabilities of discontinued operations	$	3,257	$	61,643
Other long-term liabilities	$	—	$	5,170
Deferred tax liabilities	—		2,395
Noncurrent liabilities of discontinued operations	$	—	$	7,565

The following table summarizes the results of operations classified as (loss) income from discontinued operations, net of tax, for the years ended December 31, 2018, 2017 and 2016. The HA Services segment column in the table below for the year ended December 31, 2016 reflects the financial results for HA Services from January 1, 2016 through October 19, 2016.

	Year ended December 31, 2018
	Human Services Segment			WD Services Segment			Total Discontinued Operations
Service revenue, net	$	—		$	264,553		$	264,553
Operating expenses:
Service expense	—			248,824			248,824
General and administrative expense	(495		)	26,895			26,400
Asset impairment charge	—			9,203			9,203
Depreciation and amortization	—			11,864			11,864
Total operating expenses (benefits)	(495		)	296,786			296,291
Operating income (loss)	495			(32,233		)	(31,738		)
Other expenses:
Interest expense, net	—			35			35
Gain on foreign currency transactions	—			(388		)	(388		)
Other gain	—			(87		)	(87		)
Income (loss) from discontinued operations before gain on disposition and income taxes	495			(31,793		)	(31,298		)
Loss on disposition	—			(53,692		)	(53,692		)
(Provision) benefit for income taxes	(545		)	48,482			47,937
(Loss) income from discontinued operations, net of tax	$	(50	)	$	(37,003	)	$	(37,053	)

The loss on disposition in the table above includes the reclassification of translation loss realized upon sale of subsidiaries of $29,973. The benefit for income taxes in the table above for the WD Services segment includes tax benefits on the WD Services Sale of $51,861 and income tax expense on WD Services operations of $3,379.

	Year ended December 31, 2017
	Human Services Segment			WD Services Segment			Total Discontinued Operations
Service revenue, net	$	—		$	305,662		$	305,662
Operating expenses:
Service expense	—			265,417			265,417
General and administrative expense	9,674			28,845			38,519
Depreciation and amortization	—			12,851			12,851
Total operating expenses	9,674			307,113			316,787
Operating loss	(9,674		)	(1,451		)	(11,125		)
Other expenses:
Interest expense, net	—			74			74
Equity in net loss of investees	—			1,391			1,391
Gain on sale of equity investment	—			(12,377		)	(12,377		)
Loss on foreign currency transactions	—			345			345
(Loss) income from discontinued operations before gain on disposition and income taxes	(9,674		)	9,116			(558		)
Benefit for income taxes	3,691			(398		)	3,293
(Loss) income from discontinued operations, net of tax	$	(5,983	)	$	8,718		$	2,735

	Year ended December 31, 2016
	Human Services Segment			HA Services Segment			WD Services Segment			Total Discontinued Operations
Service revenue, net	$	—		$	166,090		$	344,403		$	510,493
Operating expenses:
Service expense	—			120,906			320,147			441,053
General and administrative expense	7,966			2,148			30,384			40,498
Asset impairment charge	—			—			19,588			19,588
Depreciation and amortization	—			21,121			13,823			34,944
Total operating expenses	7,966			144,175			383,942			536,083
Operating (loss) income	(7,966		)	21,915			(39,539		)	(25,590		)
Other expenses:
Interest expense, net	—			9,929			68			9,997
Equity in net loss of investees	—			—			8,498			8,498
Write-off of deferred financing fees	—			2,302			—			2,302
Gain on foreign currency transactions	—			—			(1,374		)	(1,374		)
(Loss) income from discontinued operations before gain on disposition and income taxes	(7,966		)	9,684			(46,731		)	(45,013		)
Gain on disposition	—			167,895			—			167,895
Benefit (provision) for income taxes	2,401			(63,254		)	936			(59,917		)
(Loss) income from discontinued operations, net of tax	$	(5,565	)	$	114,325		$	(45,795	)	$	62,965

The total loss on disposition, net of tax, related to the sale of WD Services subsidiaries during the year ended December 31, 2018 is calculated as follows:

Total cash received, net of transaction costs and cash sold	$	12,780
Total WD Services net asset value as of transaction date, net of cash sold	(36,499		)
Income tax benefit	51,861
Gain on sale before reclassification of currency translation, net of tax	28,142
Adjustment for reclassification of currency translation	(29,973		)
Loss on disposition, net of tax	$	(1,831	)

Assets and liabilities

The following table summarizes the carrying amounts of the major classes of assets and liabilities of discontinued operations in the consolidated balance sheets as of December 31, 2018 and 2017. Amounts as of December 31, 2018 represent the accounts of WD Services operations in Saudi Arabia, which were not sold as part of the WD Services Sale.

	December 31,
	2018		2017
Cash and cash equivalents	$	2,321	$	42,512
Accounts receivable, net of allowance of $3,460 and $500 in 2018 and 2017, respectively	4,316		48,718
Other receivables	—		10
Prepaid expenses and other	414		12,784
Current assets of discontinued operations	$	7,051	$	104,024
Property and equipment, net	$	—	$	12,705
Goodwill	—		26,453
Intangible assets, net	—		29,774
Equity investments	—		213
Other assets	—		51
Deferred tax asset	—		4,632
Noncurrent assets of discontinued operations	$	—	$	73,828
Accounts payable	$	486	$	15,086
Accrued expenses	2,771		32,195
Deferred revenue	—		14,362
Current liabilities of discontinued operations	$	3,257	$	61,643
Other long-term liabilities	$	—	$	5,170
Deferred tax liabilities	—		2,395
Noncurrent liabilities of discontinued operations	$	—	$	7,565

Cash Flow Information

The following table presents depreciation, amortization, capital expenditures and significant operating noncash items of the discontinued operations for the years ended December 31, 2018, 2017 and 2016:

	For the year ended December 31, 2018
	Human Services Segment		WD Services Segment			Total Discontinued Operations
Cash flows from discontinued operating activities:
Depreciation	$	—	$	6,711		$	6,711
Amortization	—		5,153			5,153
Asset impairment charge	—		9,203			9,203
Stock-based compensation	—		6			6
Deferred income taxes	419		(74		)	345
Cash flows from discontinued investing activities:
Purchase of property and equipment	$	—	$	6,725		$	6,725

	For the year ended December 31, 2017
	Human Services Segment			WD Services Segment			Total Discontinued Operations
Cash flows from discontinued operating activities:
Depreciation	$	—		$	7,825		$	7,825
Amortization	—			5,026			5,026
Stock-based compensation	—			57			57
Deferred income taxes	(3,433		)	(507		)	(3,940		)
Cash flows from discontinued investing activities:
Purchase of property and equipment	$	—		$	4,527		$	4,527

	For the year ended December 31, 2016
	HA Services Segment			WD Services Segment			Total Discontinued Operations
Cash flows from discontinued operating activities:
Depreciation	$	3,661		$	8,138		$	11,799
Amortization	17,460			5,685			23,145
Asset impairment charge	—			19,588			19,588
Stock-based compensation	(18		)	(11		)	(29		)
Deferred income taxes	52,338			(6,638		)	45,700
Cash flows from discontinued investing activities:
Purchase of property and equipment	$	9,174		$	19,810		$	28,984

Summary financial information for Mission Providence on a standalone basis for the nine months ended September 30, 2017 and the year ended December 31, 2016 is as follows:

	Nine months ended September 30, 2017			Year ended December 31, 2016
Revenue	$	30,125		$	36,546
Operating loss	(1,765		)	(9,664		)
Net loss	(1,934		)	(8,843		)

The total loss on disposition, net of tax, related to the sale of WD Services subsidiaries during the year ended December 31, 2018 is calculated as follows:

Total cash received, net of transaction costs and cash sold	$	12,780
Total WD Services net asset value as of transaction date, net of cash sold	(36,499		)
Income tax benefit	51,861
Gain on sale before reclassification of currency translation, net of tax	28,142
Adjustment for reclassification of currency translation	(29,973		)
Loss on disposition, net of tax	$	(1,831	)