INVENTORIES (Details) (USD $)	Jun. 30, 2014	Dec. 31, 2013
Inventories
Raw materials, work-in-process and finished goods	$ 158,957,000	$ 141,518,000
Raw materials	44,639,000	40,970,000
Finished goods	37,960,000	33,716,000
Inventories
Raw materials	44,639,000	40,970,000
Work in process	76,358,000	66,832,000
Finished goods	37,960,000	33,716,000
Total	158,957,000	141,518,000
Patient Care
Inventories
Raw materials, work-in-process and finished goods	122,300,000	109,200,000
(Increase) decrease in physical inventory		2,300,000
Inventories
Total	122,300,000	109,200,000
Hanger Clinic
Inventories
Raw materials and work-in-process	111,900,000	99,000,000
Dosteon
Inventories
Raw materials	9,200,000	8,900,000
Inventories
Raw materials	9,200,000	8,900,000
Cares
Inventories
Finished goods	1,200,000	1,300,000
Inventories
Finished goods	$ 1,200,000	$ 1,300,000

The aggregate carrying amount, net of valuation reserves and adjustments, as of the balance sheet date of items which are partially completed at the time of measurement and unprocessed items that will go through the production process and become part of the final product. This element may be used when the reporting entity combines work in process and raw materials into an aggregate amount.

+ References+ Details

Carrying amount, net of reserves and adjustments, as of the balance sheet date of merchandise or goods which are partially completed. This inventory is generally comprised of raw materials, labor and factory overhead costs, which require further materials, labor and overhead to be converted into finished goods, and which generally require the use of estimates to determine percentage complete and pricing.

+ References+ Details