Discontinued Operations and Held For Sale (Tables)

9 Months Ended

Sep. 30, 2016

Discontinued Operations and Disposal Groups [Abstract]

Schedule of disposal groups, including discontinued operations, income statement, balance sheet and additional disclosures

The following table provides the operating results of the Discontinued operations, net of tax for the three and nine months ended September 30, 2016 and 2015 (in thousands):

	Three Months Ended September 30,						Nine Months Ended September 30,
	2016			2015			2016			2015
Revenue	$	387		$	43,705		$	30,101		$	282,310
Litigation related and other contingencies, net	$	17,705		$	—		$	20,155		$	273,752
Asset impairment charges	$	—		$	2,200		$	21,328		$	224,953
Gain on sale of business	$	—		$	13,550		$	—		$	13,550
Loss from discontinued operations before income taxes	$	(27,309	)	$	(18,775	)	$	(118,633	)	$	(506,275	)
Income tax expense	$	—		$	228,007		$	—		$	126,349
Discontinued operations, net of tax	$	(27,309	)	$	(246,782	)	$	(118,633	)	$	(632,624	)

The following table provides the Depreciation and amortization and Purchases of property, plant and equipment of AMS for the nine months ended September 30, 2016 and 2015 (in thousands):

	Nine Months Ended September 30,
	2016			2015
Cash flows from discontinued operating activities:
Net loss	$	(118,633	)	$	(632,624	)
Depreciation and amortization	$	—		$	11,555
Net cash used in discontinued investing activities:
Purchases of property, plant and equipment	$	(138	)	$	(2,182	)

Restructuring and related costs

A summary of expenses related to the Astora restructuring initiative is included below for the three and nine months ended September 30, 2016 (in thousands):

	Three Months Ended September 30,		Nine Months Ended September 30,
	2016		2016
Employee separation, retention and other benefit-related costs	$	715	$	22,181
Asset impairment charges	—		21,328
Contract termination charges	769		10,569
Other wind down costs	285		14,315
Total	$	1,769	$	68,393

Schedule of restructuring reserve by type of cost

Changes to this accrual during the nine months ended September 30, 2016 were as follows (in thousands):

	Employee Separation, Retention and Other Benefit-Related Costs			Contract Termination Charges			Other Restructuring Costs			Total
Liability balance as of January 1, 2016	$	—		$	—		$	—		$	—
Expenses	22,181			10,569			7,778			40,528
Cash distributions	(13,393		)	(5,743		)	(5,276		)	(24,412		)
Liability balance as of September 30, 2016	$	8,788		$	4,826		$	2,502		$	16,116

Changes to this accrual during the nine months ended September 30, 2016 were as follows (in thousands):

	Employee Separation, Retention and Other Benefit-Related Costs			Other Restructuring Costs			Total
Liability balance as of January 1, 2016	$	5,353		$	6,910		$	12,263
Cash distributions	(5,174		)	(1,143		)	(6,317		)
Liability balance as of September 30, 2016	$	179		$	5,767		$	5,946

Changes to the accrual during the nine months ended September 30, 2016 were as follows (in thousands):

	Total
Liability balance as of January 1, 2016	$	—
Expenses	13,398
Cash payments	(5,274		)
Liability balance as of September 30, 2016	$	8,124

Changes to this accrual during the nine months ended September 30, 2016 were as follows (in thousands):

	Total
Liability balance as of January 1, 2016	$	17,914
Expenses	5,229
Cash distributions	(13,114		)
Liability balance as of September 30, 2016	$	10,029