Summary of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2011

Summary of Significant Accounting Policies [Abstract]

Deferred revenue and costs

	2011		2010
Deferred equipment revenue(1)	$	906	$	6,499
Deferred fixed-priced support or maintance contract revenue		2,890		2,968
Other deferred revenue(2)		3,262		2,355
Total deferred revenue		7,058		11,822
Less current portion included in other accrued liabilities		7,025		8,617
Long-term portion of deferred revenue included in other liabilities	$	33	$	3,205
Current portion of deferred costs included in prepaid expenses and other	$	258	$	2,961
Long-term portion of deferred costs included in other assets		1,267		4,325
Total deferred costs(3)	$	1,525	$	7,286

(1) Represents amounts received for sales arrangements that include equipment, hardware, software and PCS. See above discussion for the accounting guidance pertaining to revenue recognition — multiple-deliverable transactions.

(2) Represents amounts received in advance for services.

(3) Represents costs related to warranties, equipment and hardware included in deferred equipment revenue.

Property and equipment estimated useful lives

Buildings and improvements	5 to 40 years
Leasehold improvements	Lesser of lease term or 15 years
Furniture and equipment	5 to 7 years
Software	3 years
Equipment held under capital leases	5 to 10 years

Property and Equipment

	2011			2010
Land	$	53,425		$	52,562
Building and improvements		120,227			110,557
Leasehold improvements		127,790			113,593
Furniture and equipment		216,042			193,086
Software		22,932			15,983
Buildings held under capital leases		31,627			20,864
Equipment held under capital leases		1,034			947
Construction in progress		27,686			22,252
Total property and equipment		600,763			529,844
Less — accumulated depreciation and amortization		(230,117	)		(198,157	)
Total property and equipment, net	$	370,646		$	331,687

Goodwill

	Animal Hospital			Laboratory			All Other			Total
Balance as of January 1, 2010	$	861,868		$	96,285		$	27,521		$	985,674
Goodwill acquired		105,794			7			—			105,801
Other(2)		(1,663	)		526			2,142			1,005
Balance as of December 31, 2010		965,999			96,818			29,663			1,092,480
Goodwill acquired		70,169			6			97,177			167,352
Goodwill impairment		—			—			(21,310	)		(21,310	)
Other(2)		(767	)		(14	)		(134	)		(915	)
Balance as of December 31, 2011(1)	$	1,035,401		$	96,810		$	105,396		$	1,237,607

(1) Net of accumulated impairment losses of $21.3 million, all related to our medical technology business, included in “All Other” in the above table.

(2) In 2011 “Other” primarily includes measurement period adjustments, earn-out payments and foreign currency translation adjustments. In 2010 the “All Other” category includes measurement period adjustments primarily related to the valuation of deferred tax assets. The Animal Hospital 2010 “Other” category includes the write-off of goodwill related to the sale of one of the Pet DRx animal hospitals that occurred during the fourth quarter.

Other Intangible Assets

	2011							2010
	Gross Carrying Amount		Accumulated Amortization			Net Carrying Amount		Gross Carrying Amount		Accumulated Amortization			Net Carrying Amount
Non-contractual customer relationships	$	82,891	$	(21,147	)	$	61,744	$	48,686	$	(14,188	)	$	34,498
Covenants not-to-compete		13,035		(8,067	)		4,968		14,459		(8,311	)		6,148
Favorable lease asset		5,571		(3,210	)		2,361		5,486		(2,672	)		2,814
Technology		16,589		(2,342	)		14,247		2,189		(1,447	)		742
Trademarks		7,405		(1,686	)		5,719		3,749		(986	)		2,763
Contracts		3,500		(185	)		3,315		—		—			—
Client lists		84		(35	)		49		35		(14	)		21
Total	$	129,075	$	(36,672	)	$	92,403	$	74,604	$	(27,618	)	$	46,986

Amortization of intangible assets estimated useful lives

Non-contractual customer relationships	4 to 25 years
Covenants not-to-compete	3 to 10 years
Favorable lease asset	1 to 14 years
Technology	5 years
Trademarks	10 years
Contracts	6 to 9 years
Client lists	3 years

Aggregate amortization expense

	For the Years Ended December 31,
	2011		2010		2009
Aggregate amortization expense	$	13,391	$	9,380	$	7,790

Estimated amortization expense related to intangible assets

2012	$	17,470
2013		15,207
2014		12,903
2015		11,048
2016		7,820
Thereafter		27,955
Total	$	92,403

Calculation of Basic and Diluted Earnings per Share

	For Years Ended December 31,
	2011		2010		2009
Net income attributable to VCA Antech, Inc	$	95,405	$	110,243	$	131,428
Weighted average common shares outstanding:
Basic		86,606		86,049		85,077
Effect of dilutive potential common stock:
Stock options		560		753		785
Non-vested shares		228		249		235
Diluted		87,394		87,051		86,097
Basic earnings per common share	$	1.10	$	1.28	$	1.54
Diluted earnings per common share	$	1.09	$	1.27	$	1.53