Discontinued Operations and Divestitures (Tables)

9 Months Ended

Sep. 30, 2014

Gains on Disposals of Discontinued Operations

For the three and nine months ended September 30, 2014 and 2013, gains on the disposal of discontinued operations were as follows (in thousands):

	Three Months Ended September 30,				Nine Months Ended September 30,
	2014		2013		2014		2013
Gain on disposal of discontinued operations, before income tax	$	1,010	$	107,506	$	125	$	107,543
Income tax expense		403		51,191		19		49,300
Gain on disposal of discontinued operations, net of tax	$	607	$	56,315	$	106	$	58,243

Discontinued Operations [Member]

Loss from Discontinued Operations, Net of Tax

Revenue and results from operations of discontinued operations for the three and nine months ended September 30, 2014 and 2013 were as follows (in thousands):

	Three Months Ended September 30,					Nine Months Ended September 30,
	2014			2013		2014			2013
Revenue	$	—		$	23,610	$	298		$	91,974
(Loss) income from discontinued operations before income tax	$	(104	)	$	1,080	$	(642	)	$	5,602
Income tax expense (benefit)		99			511		(114	)		2,252
(Loss) income from discontinued operations, net of tax	$	(203	)	$	569	$	(528	)	$	3,350

Assets and Liabilities

At September 30, 2014 and December 31, 2013, the assets and liabilities of businesses classified as discontinued operations were reported separately in the accompanying consolidated financial statements and consisted of the following (in thousands):

	September 30,		December 31,
	2014		2013
Assets:
Accounts receivable, net	$	876	$	1,068
Other current assets		—		24
Assets of discontinued operations	$	876	$	1,092
Liabilities:
Accounts payable	$	32	$	72
Accrued personnel		71		161
Accrued expenses		136		137
Liabilities of discontinued operations	$	239	$	370