Assets Held for Sale and Discontinued Operations (Tables)
12 Months Ended
Dec. 31, 2013
Carrying Value of Assets and Liabilities Classified as Held for Sale

The carrying value of the assets and liabilities of TFI that are classified as held for sale in the accompanying Consolidated Balance Sheets at December 31, 2013 and 2012 are as follows:

 

     December 31,  
     2013      2012  

Assets:

     

Cash and cash equivalents

   $ 429       $ 1,435   

Accounts receivable, net

     15,620         13,901   

Inventories, net

     2,328         1,938   

Prepaid expenses and other receivables

     2,475         1,971   

Other current assets

     594         1,079   
  

 

 

    

 

 

 

Total current assets held for sale

     21,446         20,324   
  

 

 

    

 

 

 

Property, plant and equipment, net

     26,369         25,848   

Intangible assets, net

     92,935         110,822   

Goodwill

     48,000         139,915   
  

 

 

    

 

 

 

Total long-term assets held for sale

     167,304         276,585   
  

 

 

    

 

 

 

Total assets held for sale

   $ 188,750       $ 296,909   
  

 

 

    

 

 

 

Liabilities:

     

Accounts payable

   $ 6,625       $ 6,137   

Accrued expenses

     2,676         3,719   

Current portion of contingent consideration

     —           400   
  

 

 

    

 

 

 

Total current liabilities of discontinued operations

     9,301         10,256   
  

 

 

    

 

 

 

Long-term liabilities of discontinued operations—deferred income taxes

     32,389         40,596   
  

 

 

    

 

 

 

Total liabilities of discontinued operations

   $ 41,690       $ 50,852   
  

 

 

    

 

 

 

Net assets held for sale

   $ 147,060       $ 246,057   
  

 

 

    

 

 

 
TFI
 
Final Allocations of Aggregate Purchase Price

The allocation of the aggregate purchase price, which was revised in the three months ended March 31, 2013 to reflect the final valuation, is summarized as follows:

 

Accounts receivable

   $ 13,808   

Inventory

     3,456   

Other assets

     1,431   

Property, plant and equipment

     23,685   

Customer relationships

     93,200   

Vendor relationships

     16,300   

Other intangibles

     1,400   

Goodwill

     145,031   

Accounts payable and accrued liabilities

     (13,045 ) 

Deferred income tax liabilities, net

     (39,261 ) 
  

 

 

 

Total

   $ 246,005   
  

 

 

 
Carrying Value of Assets and Liabilities Classified as Held for Sale

The following table details selected financial information of discontinued operations related to TFI since its acquisition on April 10, 2012:

 

     Year Ended December 31,  
     2013     2012  

Revenue

   $ 116,263      $ 95,312   
  

 

 

   

 

 

 

Pretax (loss) income from operations

     (98,237 )      13,279   

Income tax expense

     (14 )      (4,155 ) 
  

 

 

   

 

 

 

(Loss) income from discontinued operations

   $ (98,251 )    $ 9,124   
  

 

 

   

 

 

 
China Water
 
Carrying Value of Assets and Liabilities Classified as Held for Sale

Selected financial information of the discontinued operations of China Water for the year ended December 31, 2011 is as follows:

 

Revenue

   $ 20,560   
  

 

 

 

Pretax loss from operations

     (4,881 ) 

Income tax expense

     (100 ) 
  

 

 

 

Loss from operations

     (4,981 ) 

Loss from disposal, net

     (17,917 ) 
  

 

 

 

Loss from discontinued operations

   $ (22,898 )