As of December 31, 2013, we reported three home health care centers as held for sale. During 2014, we sold assets associated with two of these care centers for cash consideration of approximately $0.8 million and recognized a gain of approximately $0.8 million which is included in discontinued operations. The remaining care center classified as held for sale was consolidated with a care center servicing the same market during 2014.

During 2014, the Company sold its interest in five home health and four hospice care centers in Wyoming and Idaho for approximately $5.0 million and recognized a gain of $2.1 million. We also exited our hospice inpatient unit in New Hampshire and recognized a loss of $0.5 million.

In addition to the exit activity related to the care centers mentioned above, we consolidated 21 operating home health care centers and four operating hospice care centers with care centers servicing the same markets and closed 22 home health care centers and four hospice care centers during 2014. In connection with these care centers, we recorded non-cash charges of $2.2 million in other intangibles impairment expense related to the write-off of intangible assets, $2.1 million in other general and administrative expenses related to lease termination costs and $2.1 million in salaries and benefits related to severance costs. These care centers were not concentrated in certain selected geographical areas and did not meet the criteria to be classified as discontinued operations in accordance with applicable accounting guidance.

During 2014, we restructured our regional leadership and corporate support functions. As such, we recorded charges of $3.4 million in salaries and benefits related to severance costs. In addition, during 2014, William F. Borne stepped down from his positions as Chief Executive Officer, Chairman and a member of our Board of Directors and we recorded charges of $2.3 million in salaries and benefits related to severance costs.


Our reserve activity for our 2014 exit and restructuring activity is as follows (amounts in millions):

		2014 Exit Activity
		Lease Termination		Severance
	Balances at December 31, 2013	$	0.0	$	0.0
	Charge in 2014		2.1		7.8
	Cash expenditures in 2014		(1.6)		(5.5)
	Balances at December 31, 2014		0.5		2.3
	Charge in 2015		0.0		0.0
	Cash expenditures in 2015		(0.4)		(1.9)
	Balances at December 31, 2015		0.1		0.4
	Charge in 2016		0.0		0.0
	Cash expenditures in 2016		(0.1)		(0.4)
	Balances at December 31, 2016	$	0.0	$	0.0