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Document and Entity Information - USD ($)	12 Months Ended
Document and Entity Information - USD ($)	Dec. 31, 2017	Mar. 21, 2018	Jun. 30, 2017
Document Entity Information [Abstract]
Entity Registrant Name	BioScrip, Inc.
Entity Central Index Key	0001014739
Current Fiscal Year End Date	--12-31
Entity Filer Category	Accelerated Filer
Document Type	10-K
Document Period End Date	Dec. 31, 2017
Document Fiscal Year Focus	2017
Document Fiscal Period Focus	FY
Amendment Flag	false
Entity Common Stock, Shares Outstanding		127,697,318
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Public Float			$ 346,641,944

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Current assets
Cash and cash equivalents	$ 39,457	$ 9,569
Restricted cash	4,950	0
Receivables, less allowance for doubtful accounts of $37,912 and $44,730 at December 31, 2017 and 2016, respectively	85,522	109,086
Inventory	38,044	36,165
Deferred taxes	1,098	0
Prepaid expenses and other current assets	18,620	18,507
Total current assets	187,691	173,327
Property and equipment, net	26,973	32,678
Goodwill	367,198	365,947
Intangible assets, net	19,114	31,043
Other non-current assets	2,116	1,990
Total assets	603,092	604,985
Current liabilities
Current portion of long-term debt	1,722	18,521
Accounts payable	65,963	64,420
Amounts due to plan sponsors	4,621	3,679
Accrued interest	6,706	6,705
Accrued expenses and other current liabilities	26,118	36,822
Total current liabilities	105,130	130,147
Long-term debt, net of current portion	478,866	433,413
Deferred taxes	0	2,281
Other non-current liabilities	21,769	763
Total liabilities	605,765	566,604
Stockholders’ (deficit) equity
Preferred stock, $.0001 par value; 5,000,000 shares authorized; no shares issued and outstanding as of December 31, 2017 and 2016, respectively	0	0
Common stock, $.0001 par value; 250,000,000 and 125,000,000 shares authorized; 127,634,012 and 117,682,543 shares issued and outstanding as of December 31, 2017 and 2016, respectively	13	12
Treasury stock, 5,106 shares outstanding, at cost, as of December 31, 2017 and no shares outstanding as of December 31, 2016.	(16)	0
Additional paid-in capital	624,762	611,682
Accumulated deficit	(709,511)	(645,315)
Total stockholders’ (deficit) equity	(84,752)	(33,621)
Total liabilities and stockholders’ (deficit) equity	603,092	604,985
Series A convertible preferred stock, $.0001 par value; 825,000 shares authorized; 21,645 shares issued and outstanding as of December 31, 2017 and 2016; and $2,916 and $2,603 liquidation preference as of December 31, 2017 and 2016, respectively
Current liabilities
Convertible preferred stock	2,827	2,462
Series C convertible preferred stock, $.0001 par value; 625,000 shares authorized; 614,177 shares issued and outstanding; and, $84,555 and $75,491 liquidation preference as of December 31, 2017 and 2016, respectively.
Current liabilities
Convertible preferred stock	$ 79,252	$ 69,540

CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Allowance for doubtful accounts	$ 37,912	$ 44,730
Preferred stock, par value (in USD per share)	$ 0.0001	$ 0.0001
Preferred stock, shares authorized (in shares)	5,000,000	5,000,000
Preferred stock, shares issued (in shares)	0	0
Preferred stock, shares outstanding (in shares)	0	0
Common stock, par value (in USD per share)	$ 0.0001	$ 0.0001
Common stock, shares authorized (in shares)	250,000,000	125,000,000
Common stock, shares issued (in shares)	127,634,012	117,682,543
Common stock, shares outstanding (in shares)	127,634,012	117,682,543
Treasury stock (in shares)	5,106	0
Series A Preferred Stock
Convertible preferred stock series, par value (in USD per share)	$ 0.0001	$ 0.0001
Convertible preferred stock series, shares authorized (in shares)	825,000	825,000
Convertible preferred stock series, shares issued (in shares)	21,645	21,645
Convertible preferred stock series, shares outstanding (in shares)	21,645	21,645
Convertible preferred stock series, liquidation preference	$ 2,916	$ 2,603
Series C Preferred Stock
Convertible preferred stock series, par value (in USD per share)	$ 0.0001	$ 0.0001
Convertible preferred stock series, shares authorized (in shares)	625,000	625,000
Convertible preferred stock series, shares issued (in shares)	614,177	614,177
Convertible preferred stock series, shares outstanding (in shares)	614,177	614,177
Convertible preferred stock series, liquidation preference	$ 84,555	$ 75,491

CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($) shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Income Statement [Abstract]
Net revenue	$ 817,190	$ 935,589	$ 982,223
Cost of revenue (excluding depreciation expense)	547,948	673,507	722,271
Gross profit	269,242	262,082	259,952
Other operating expenses	163,273	169,781	165,328
Bad debt expense	23,697	26,608	42,444
General and administrative expenses	39,625	38,798	42,474
Change in fair value of equity linked liabilities	3,587	(10,450)	0
Impairment of goodwill	0	0	251,850
Restructuring, acquisition, integration, and other expenses, net	12,662	15,859	24,405
Depreciation and amortization expense	27,725	22,025	22,864
Interest expense	52,072	37,572	36,938
Loss on extinguishment of debt	13,453	0	0
Loss (gain) on dispositions	581	(3,954)	0
Loss from continuing operations, before income taxes	(67,433)	(34,157)	(326,351)
Income tax benefit (expense)	4,130	(2,015)	21,532
Loss from continuing operations, net of income taxes	(63,303)	(36,172)	(304,819)
(Loss) income from discontinued operations, net of income taxes	(893)	(6,593)	4,691
Net loss	(64,196)	(42,765)	(300,128)
Accrued dividends on preferred stock	(9,376)	(8,392)	(6,120)
Deemed dividends on preferred stock	(701)	(692)	(3,690)
Loss attributable to common stockholders	$ (74,273)	$ (51,849)	$ (309,938)
Loss per common share:
Loss from continuing operations, basic and diluted (in USD per share)	$ (0.59)	$ (0.48)	$ (4.58)
(Loss) Income from discontinued operations, basic and diluted (in USD per share)	(0.01)	(0.07)	0.07
Net loss, basic and diluted (in USD per share)	$ (0.60)	$ (0.55)	$ (4.51)
Weighted average common shares outstanding, basic and diluted (in shares)	123,791	93,740	68,710

CONSOLIDATED STATEMENTS OF STOCKHOLDERS' (DEFICIT) EQUITY - USD ($) $ in Thousands	Total	Preferred Stock	Common Stock	Treasury Stock	Additional Paid-in Capital	Accumulated Deficit
Beginning Balance at Dec. 31, 2014	$ 216,589	$ 0	$ 8	$ (10,679)	$ 529,682	$ (302,422)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Exercise of stock options	2				2
Surrender of stock to satisfy minimum tax withholding	(58)			(58)
Issuance of Series A convertible preferred stock and warrants	6,581				6,581
Accrued dividends on preferred stock	(6,120)				(6,120)
Deemed dividends on preferred stock	(3,690)				(3,690)
Compensation under employee stock compensation plans	5,309				5,309
Net loss	(300,128)					(300,128)
Ending Balance at Dec. 31, 2015	(81,515)	0	8	(10,737)	531,764	(602,550)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net proceeds from private placements	83,267		4		83,263
Surrender of stock to satisfy minimum tax withholding	(33)			(33)
Surrender of stock - settlement				(255)	255
Shares issued in connection with the acquisition of Home Solutions, Inc.	9,937			11,025	(1,088)
Equity linked liabilities reclassified to equity upon approval of Charter Amendment	2,847				2,847
Accrued dividends on preferred stock	(8,392)				(8,392)
Deemed dividends on preferred stock	(692)				(692)
Compensation under employee stock compensation plans	3,725				3,725
Net loss	(42,765)					(42,765)
Ending Balance at Dec. 31, 2016	(33,621)	0	12	0	611,682	(645,315)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net proceeds from private placements	20,777		1		20,776
Exercise of stock options	21				21
Surrender of stock to satisfy minimum tax withholding	(16)			(16)
Accrued dividends on preferred stock	(9,376)				(9,376)
Deemed dividends on preferred stock	(701)				(701)
Compensation under employee stock compensation plans	2,360				2,360
Net loss	(64,196)					(64,196)
Ending Balance at Dec. 31, 2017	$ (84,752)	$ 0	$ 13	$ (16)	$ 624,762	$ (709,511)

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Cash flows from operating activities:
Net loss	$ (64,196)	$ (42,765)	$ (300,128)
Less: Income (loss) from discontinued operations, net of income taxes	(893)	(6,593)	4,691
Loss from continuing operations, net of income taxes	(63,303)	(36,172)	(304,819)
Adjustments to reconcile net loss from continuing operations to net cash provided by (used in) operating activities:
Depreciation and amortization	27,725	22,025	22,864
Impairment of goodwill	0	0	251,850
Amortization of deferred financing costs and debt discount	6,998	4,042	3,440
Change in fair value of contingent consideration	0	(4,597)	(30)
Change in fair value of equity linked liabilities	3,587	(10,450)	0
Change in deferred income tax	(3,379)	2,045	(20,089)
Compensation under stock-based compensation plans	2,360	1,801	4,513
Loss (gain) on dispositions	581	(3,954)	0
Loss on extinguishment of debt	13,453	0	0
Changes in assets and liabilities, net of acquired businesses:
Receivables, net of bad debt expense	23,564	(2,219)	18,760
Inventory	(2,544)	10,016	(5,769)
Prepaid expenses and other assets	(239)	(893)	(734)
Accounts payable	689	(15,977)	(23,381)
Amounts due to plan sponsors	942	308	(1,377)
Accrued interest	1	(192)	45
Accrued expenses and other liabilities	(4,805)	(1,305)	(8,020)
Net cash provided by (used in) operating activities from continuing operations	5,630	(35,522)	(62,747)
Net cash used in operating activities from discontinued operations	(6,393)	(7,019)	(1,483)
Net cash used in operating activities	(763)	(42,541)	(64,230)
Cash flows from investing activities:
Cash consideration paid for acquisitions, net of cash acquired	0	(67,516)	0
Purchases of property and equipment, net	(8,680)	(9,870)	(12,056)
Proceeds from dispositions	0	4,177	0
Investment in restricted cash	(4,950)	0	0
Net cash used in investing activities from continuing operations	(13,630)	(73,209)	(12,056)
Net cash provided by investing activities from discontinued operations	0	0	24,565
Net cash (used in) provided by investing activities	(13,630)	(73,209)	12,509
Cash flows from financing activities:
Proceeds from private issuances, net	20,777	83,267	0
Proceeds from issuance of convertible preferred stock and warrants, net of issuance costs	0	0	59,691
Proceeds from priming credit agreement, net	23,060		0
Deferred and other financing costs	(980)	0	(2,630)
Borrowings on revolving credit facility	563	104,300	203,663
Repayments on revolving credit facility	(55,863)	(64,000)	(193,663)
Borrowing of long-term debt	294,446	0	0
Principal payments of long-term debt	(236,770)	(12,550)	0
Repayments of capital leases	(1,072)	(1,073)	(395)
Net proceeds from exercise of employee stock compensation plans	120	(202)	(108)
Net cash provided by financing activities	44,281	109,742	66,558
Net change in cash and cash equivalents	29,888	(6,008)	14,837
Cash and cash equivalents - beginning of period	9,569	15,577	740
Cash and cash equivalents - end of period	39,457	9,569	15,577
DISCLOSURE OF CASH FLOW INFORMATION:
Cash paid during the period for interest	45,376	34,696	34,302
Cash paid during the period for income taxes, net of refunds	649	(372)	114
DISCLOSURE OF NON-CASH TRANSACTIONS:
Issuance of 3,750,000 shares in connection with the Home Solutions acquisition	0	9,938	0
Capital lease obligations incurred to acquire property and equipment	$ 1,825	$ 2,314	$ 0

CONSOLIDATED STATEMENTS OF CASH FLOWS (Parenthetical) shares in Thousands	12 Months Ended
	Dec. 31, 2016 shares
Statement of Cash Flows [Abstract]
Shares issued in acquisition (in shares)	3,750

NATURE OF BUSINESS

12 Months Ended

Dec. 31, 2017

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Nature of Business

NATURE OF BUSINESS

Corporate Organization and Business

BioScrip, Inc. and subsidiaries (the “Company” or “BioScrip”) is a national provider of infusion service that partners with physicians, hospital systems, skilled nursing facilities and healthcare payors to provide patients access to post-acute care services. The Company operates with a commitment to bring customer-focused infusion therapy services into the home or alternate-site setting. By collaborating with the full spectrum of healthcare professionals and the patient, the Company aims to provide cost-effective care that is driven by clinical excellence, customer service and values that promote positive outcomes and an enhanced quality of life for those whom it serves.

The Company’s platform provides nationwide service capabilities and the ability to deliver clinical management services that offer patients a high-touch, community-based and home-based care environment. The Company’s core services are provided in coordination with, and under the direction of, the patient’s physician. The Company's multidisciplinary team of clinicians, including pharmacists, nurses, dietitians and respiratory therapists, work with the physician to develop a plan of care suited to the patient’s specific needs. Whether in the home, physician office, ambulatory infusion center, skilled nursing facility or other alternate sites of care, the Company provides products, services and condition-specific clinical management programs tailored to improve the care of individuals with complex health conditions such as gastrointestinal abnormalities, infectious diseases, cancer, multiple sclerosis, organ and blood cell transplants, bleeding disorders, immune deficiencies and heart failure.

On August 27, 2015, the Company completed the sale of substantially all of the Company’s Pharmacy Benefit Management Services segment (the “PBM Business”) to ProCare Pharmacy Benefit Manager Inc. (see Note 6 - Discontinued Operations). As a result of the sale of the PBM Business, the Company no longer has multiple operating segments. The change reflects how the Company's chief operating decision maker reviews the Company’s results in terms of allocating resources and assessing performance.

Basis of Presentation

The Company’s Consolidated Financial Statements have been prepared in accordance with U.S. generally accepted accounting principles (“GAAP”).

Reclassifications

Certain prior period financial statement amounts have been reclassified to conform to current period presentation.

Immaterial Error Correction

During the fourth quarter of 2017, the Company determined that certain prior period balances contained errors, predominantly due to a failure to appropriately account for and resolve transactions specific to suspense and clearing accounts. Management evaluated the materiality of the errors quantitatively and qualitatively, and concluded that they were not material to the financial statements of any period presented, but has elected to correct them in the accompanying prior period consolidated financial statements.

The following tables set forth the effect these corrections had on the Company’s December 31, 2016 and 2015 statements of operations:



	Year Ended December 31, 2016									Year Ended December 31, 2015
	Previously Reported			Corrections			As Revised			Previously Reported			Corrections			As Revised
Net revenue	$	935,589		$	—		$	935,589		$	982,223		$	—		$	982,223
Gross profit	265,631			(3,549		)	262,082			260,915			(963		)	259,952
Total Operating Expenses	263,702			(1,081		)	262,621			548,562			803			549,365
Interest expense	38,235			(663		)	37,572			37,313			(375		)	36,938
Loss from continuing operations, net of income taxes	(34,367		)	(1,805		)	(36,172		)	(303,428		)	(1,391		)	(304,819		)
Loss from discontinued operations, net of income taxes	(7,139		)	546			(6,593		)	3,721			970			4,691
Net loss	$	(41,506	)	$	(1,259	)	$	(42,765	)	$	(299,707	)	$	(421	)	$	(300,128	)

The following tables set forth the effect these corrections had on the Company’s December 31, 2016 balance sheet.



	Year Ended December 31, 2016
	Previously Reported			Corrections			As Revised
Total assets	$	607,740		$	(2,755	)	$	604,985
Total liabilities	567,301			(697		)	566,604
Additional paid-in capital	611,844			(162		)	611,682
Accumulated deficit	(643,419		)	(1,896		)	(645,315		)
Total stockholders' equity	(31,563		)	(2,058		)	(33,621		)
Total liabilities and stockholders' equity	$	607,740		$	(2,755	)	$	604,985

The accumulated deficit correction above includes a $0.4 million adjustment as of January 1, 2015 related to prior periods.

Certain amounts disclosed in the accompanying notes to the financial statements have been revised to reflect the corrections.

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

12 Months Ended

Dec. 31, 2017

Accounting Policies [Abstract]

Summary of Significant Accounting Policies

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Consolidation

The Consolidated Financial Statements include the accounts of the Company and its wholly-owned subsidiaries. All significant intercompany accounts and transactions have been eliminated in consolidation.

Use of Estimates

The preparation of financial statements in conformity with GAAP requires management to make certain estimates and assumptions. These estimates and assumptions affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Actual results could differ from those estimates.

Fair Value Measurements

The fair value measurement accounting standard, ASC Topic 820, Fair Value Measurement (“ASC 820”), provides a framework for measuring fair value and defines fair value as the price that would be received to sell an asset or paid to transfer a liability. Fair value is a market-based measurement that should be determined using assumptions that market participants would use in pricing an asset or liability. The standard establishes a valuation hierarchy for inputs used in measuring fair value that maximizes the use of observable inputs and minimizes the use of unobservable inputs by requiring that the most observable inputs be used when available. Observable inputs are inputs market participants would use in valuing the asset or liability developed based on independent market data sources. Unobservable inputs are inputs that reflect the Company’s assumptions about the factors market participants would use in valuing the asset or liability developed based upon the best information available.

The valuation hierarchy is composed of three categories. The categorization within the valuation hierarchy is based on the lowest level of input that is significant to the fair value measurement. The categories within the valuation hierarchy are described as follows:


•	Level 1 - Inputs to the fair value measurement are quoted prices in active markets for identical assets or liabilities.


•	Level 2 - Inputs to the fair value measurement include quoted prices in active markets for similar assets or liabilities, quoted prices for identical or similar assets or liabilities in markets that are not active, and inputs other than quoted prices that are observable for the asset or liability, either directly or indirectly.


•	Level 3 - Inputs to the fair value measurement are unobservable inputs or valuation techniques.

Cash and Cash Equivalents

Highly liquid investments with a maturity of three months or less when purchased are classified as cash equivalents. Restricted cash consists of cash balances held by financial institutions as collateral for letters of credit. These balances are reclassified to cash and cash equivalents when the underlying obligation is satisfied, or in accordance with the governing agreement. Restricted cash balances expected to become unrestricted during the next twelve months are recorded as current assets. As of December 31, 2017, the Company had a restricted cash balance, in a money market account, of approximately $5.0 million to cash collateralize outstanding letters of credit.

Receivables

Receivables include amounts due from government sources, such as Medicare and Medicaid programs, Managed Care Organizations and other commercial insurance, amounts due from patient co-payments, and service fees resulting from the distribution of certain drugs through retail pharmacies.

Allowance for Doubtful Accounts

The allowance for doubtful accounts is based on estimates of losses related to receivable balances. The risk of collection varies based upon the product, the payor (commercial health insurance and government) and the patient’s ability to pay the amounts not reimbursed by the payor. We estimate the allowance for doubtful accounts based on several factors including the age of the outstanding receivables, the historical experience of collections, adjusting for current economic conditions, and, in some cases, evaluating specific customer accounts for the ability to pay. We also consider qualitative factors. Collection agencies are employed and legal action is taken when we determine that taking collection actions is reasonable relative to the probability of receiving payment on amounts owed. Management judgment is used to assess the collectability of accounts and the ability of our customers to pay. Judgment is also used to assess trends in collections and the effects of systems and business process changes on our expected collection rates. The Company reviews the estimation process quarterly and makes changes to the estimates as necessary. When it is determined that a customer account is uncollectible, that balance is written off against the existing allowance.

Collectability of Accounts Receivable

The following table sets forth the aging of our net accounts receivable (net of allowance for contractual adjustments and prior to allowance for doubtful accounts), aged based on date of service and categorized based on the three primary overall types of accounts receivable characteristics (in thousands):



	December 31, 2017									December 31, 2016
	0 - 180 days		Over 180 days		Total			% of Total		0 - 180 days		Over 180 days		Total			% of Total
Government	$	20,602	$	10,082	$	30,684				$	19,891	$	8,278	$	28,169
Commercial	63,767		18,779		82,546					95,018		19,849		114,867
Patient	2,577		7,627		10,204					3,955		6,825		10,780
Gross accounts receivable	$	86,946	$	36,488	123,434					$	118,864	$	34,952	153,816
Allowance for doubtful accounts					(37,912		)	30.7	%					(44,730		)	29.1	%
Net accounts receivable					$	85,522								$	109,086

At December 31, 2017, our allowance for doubtful accounts was $37.9 million, or 30.7% of gross accounts receivable, as compared to $44.7 million, or 29.1% of gross accounts receivable, at December 31, 2016. The allowance for doubtful accounts decreased by approximately $3.0 million during 2017 due to a change in estimate resulting from stabilized collections including more predictable cash receipts from our payors.

Allowance for Contractual Discounts

The Company is reimbursed by payors for products and services the Company provides. Payments for medications and services covered by payors average less than billed charges. The Company monitors revenue and receivables from payors for each of our branches and records an estimated contractual allowance for certain revenue and receivable balances as of the revenue recognition date to properly account for anticipated differences between amounts estimated in our billing system and amounts reimbursed. Accordingly, the total revenue and receivables reported in our financial statements are recorded at the amounts expected to be received from the payor. For the significant portion of the Company’s revenue, the contractual allowance is estimated based on several criteria, including unbilled claims, historical trends based on actual claims paid, current contract and reimbursement terms and changes in customer base and payor/product mix. Contractual allowance estimates are adjusted to actual amounts as cash is received and claims are settled. We do not believe these changes in estimates are material. The billing functions for the remaining portion of the Company’s revenue are largely computerized, which enables on-line adjudication (i.e., submitting charges to third-party payors electronically with simultaneous feedback of the amount the primary insurance plan expects to pay) at the time of sale to record net revenue, exposure to estimating contractual allowance adjustments is limited on this portion of the business.

Inventory

Inventory is recorded at the lower of cost or market. Cost is determined using specific item or the first-in, first-out method. Inventory consists principally of purchased prescription drugs and related supplies. Included in inventory is a reserve for inventory waste and obsolescence.

Property and Equipment

Property and equipment is stated at cost less accumulated depreciation. Depreciation is calculated using the straight-line method over the estimated useful lives of assets as follows:



Asset	Useful Life
Computer hardware and software	3	years	-	5	years
Office equipment				5	years
Vehicles	4	years	-	5	years
Medical equipment	13	months	-	5	years
Furniture and fixtures				5	years

Leasehold improvements and assets leased under capital leases are depreciated using a straight-line basis over the related lease term or estimated useful life of the assets, whichever is less. The cost and related accumulated depreciation of assets sold or retired are removed from the accounts with the gain or loss, if applicable, recorded in the statement of operations. Maintenance and repair costs are expensed as incurred.

Costs relating to the development of software for internal purposes are charged to expense until technological feasibility is established. Thereafter, the remaining software production costs up to the date placed into production are capitalized and included in Property and Equipment. Costs of customization and implementation of computer software purchased for internal use are likewise capitalized. Depreciation of the capitalized amounts commences on the date the asset is ready for its intended use and is calculated using the straight-line method over the estimated useful life of the software.

Goodwill

Goodwill is not subject to amortization but is instead tested for impairment annually and whenever events or circumstances exist that indicate that the carrying value of goodwill may no longer be recoverable. Management considers the Company’s business as a whole to be its reporting unit for the purpose of testing for impairment as, subsequent to the sale of the PBM Business, the Company no longer has multiple operating segments. Management may choose to undertake a qualitative assessment in order to assess whether a quantitative analysis is required. In determining whether management will utilize the qualitative assessment in any one year, management will consider overall economic factors as well as the passage of time between the last quantitative assessment.

In January 2017, the FASB issued authoritative guidance that simplifies the measurement of goodwill impairment to a single-step test. The guidance eliminates step two of the goodwill impairment test; the measurement of goodwill impairment will now be the amount by which a reporting unit’s carrying value exceeds its fair value, not to exceed the carrying amount of goodwill. Under the revised guidance, failing step one will result in goodwill impairment. The Company adopted the new guidance on January 1, 2017 on a prospective basis.

Intangible Assets

The Company evaluates the useful lives of its intangible assets to determine if they are finite or indefinite-lived. Finite-lived intangible assets, primarily acquired customer relationships, trademarks and non-compete agreements, are amortized on a straight-line basis over their estimated useful lives.

Impairment of Long Lived Assets

The Company evaluates whether events and circumstances have occurred that indicate the remaining estimated useful life of long lived assets, including intangible assets, may warrant revision or that the remaining balance of an asset may not be recoverable. The measurement of possible impairment is based on the ability to recover the balance of assets from expected future operating cash flows on an undiscounted basis. Impairment losses, if any, are determined based on the fair value of the asset, which are generally calculated as the present value of related cash flows using discount rates that reflect the inherent risk of the underlying business.

Amounts due to Plan Sponsors

Amounts due to Plan Sponsors primarily represent payments received from Plan Sponsors in excess of the contractually required reimbursement. These amounts are further evaluated in order to determine amounts to be refunded to Plan Sponsors.

Revenue Recognition

The Company generates revenue principally through the provision of infusion services to provide clinical management services and the delivery of cost effective prescription medications. Prescription drugs are dispensed either through a pharmacy participating in the Company’s pharmacy network or a pharmacy owned by the Company. Fee-for-service agreements includes pharmacy agreements, where we dispense prescription medications through the Company’s pharmacy facilities.

FASB ASC Subtopic 605-25, Revenue Recognition: Multiple-Element Arrangements (“ASC 605-25”), addresses situations in which there are multiple deliverables under one revenue arrangement with a customer and provides guidance in determining whether multiple deliverables should be recognized separately or in combination. The Company provides a variety of therapies to patients. For infusion-related therapies, the Company frequently provides multiple deliverables of drugs and related nursing services. After applying the criteria from ASC 605-25, the Company concluded that separate units of accounting exist in revenue arrangements with multiple deliverables. Drug revenue is recognized at the time the drug is shipped, and nursing revenue is recognized on the date of service. The Company allocates revenue consideration based on the relative fair value as determined by the Company’s best estimate of selling price to separate the revenue where there are multiple deliverables under one revenue arrangement.

The Company also recognizes nursing revenue as the estimated net realizable amounts from patients and third party payors for the infusion services rendered and products provided. This revenue is recognized as the treatment plan is administered to the patient and is recorded at amounts estimated to be received under reimbursement or payment arrangements with payors.

Cost of Revenue

Cost of revenue includes the costs of prescription medications, shipping and other direct and indirect costs, and nursing services, offset by volume and prompt pay discounts received from pharmaceutical manufacturers and distributors and total manufacturer rebates.

Rebates

Manufacturers’ rebates are generally volume-based incentives that are earned and recorded upon purchase of the inventory. Rebates are recorded to cost of goods sold.

Lease Accounting

The Company accounts for operating leasing transactions by recording rent expense on a straight-line basis over the expected term of the lease starting on the date it gains possession of leased property. The Company includes tenant improvement allowances and rent holidays received from landlords and the effect of any rent escalation clauses, as adjustments to straight-line rent expense over the expected term of the lease.

Capital lease transactions are reflected as a liability at the inception of the lease based on the present value of the minimum lease payments or, if lower, the fair value of the property. Assets recorded under capital leases are depreciated in the same manner as owned property.

Income Taxes

As part of the process of preparing the Company’s Consolidated Financial Statements, management is required to estimate income taxes in each of the jurisdictions in which it operates. The Company accounts for income taxes under ASC Topic 740, Income Taxes (“ASC 740”). ASC 740 requires the use of the asset and liability method of accounting for income taxes. Under this method, deferred taxes are determined by calculating the future tax consequences attributable to differences between the financial accounting and tax bases of existing assets and liabilities. A valuation allowance is recorded against deferred tax assets when, in the opinion of management, it is more likely than not that the Company will not be able to realize the benefit from its deferred tax assets.

The Company files income tax returns, including returns for its subsidiaries, as prescribed by Federal tax laws and the tax laws of the state and local jurisdictions in which it operates. The Company’s uncertain tax positions are related to tax years that remain subject to examination and are recognized in the Consolidated Financial Statements when the recognition threshold and measurement attributes of ASC 740 are met. Interest and penalties related to unrecognized tax benefits are recorded as income tax expense.

Financial Instruments

The Company’s financial instruments consist mainly of cash and cash equivalents, receivables, accounts payable, and accrued interest. The carrying amounts of cash and cash equivalents, receivables, accounts payable, and accrued interest approximate fair value due to their fully liquid or short-term nature.

Accounting for Stock-Based Compensation

The Company accounts for stock-based compensation expense under the provisions of ASC Topic 718, Compensation – Stock Compensation (“ASC 718”). At December 31, 2017, the Company has one stock-based compensation plan pursuant to which incentive stock options (“ISOs”), non-qualified stock options (“NQSOs”), stock appreciation rights (“SARs”), restricted stock, performance shares and performance units may be granted to employees and non-employee directors. Option and stock awards are typically settled by issuing authorized but unissued shares of the Company.

The Company accounts for its stock-based awards to employees and non-employee directors using the fair value method. The fair value of each option award is based on several criteria including, but not limited to, the valuation model used and associated input factors including principally stock price volatility and, to a lesser extent, expected term, dividend rate, and risk-free interest rate. The input factors used in the valuation model are based on subjective future expectations combined with management judgment. The fair value of each stock award is determined based on the closing price of the underlying common stock on the date of grant. The fair value of the award is amortized to expense on a straight-line basis over the requisite service period. The Company expenses restricted stock awards based on vesting requirements, including time elapsed, market conditions and/or performance conditions. Because of these requirements, the weighted average period for which the expense is recognized varies. The Company expenses SAR awards based on vesting requirements. In addition, because they are settled with cash, the fair value of the SAR awards are revalued on a quarterly basis.

Recent Accounting Pronouncements

In July 2017, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2017-11—Earnings Per Share (Topic 260), Distinguishing Liabilities From Equity (Topic 480), and Derivatives and Hedging (Topic 815): I. Accounting for Certain Financial Instruments with Down Round Features and II. Replacement of the Indefinite Deferral for Mandatorily Redeemable Financial Instruments of Certain Nonpublic Entities and Certain Mandatorily Redeemable Noncontrolling Interests with a Scope Exception. ASU 2017-11 eliminates the requirement that a down round feature precludes equity classification when assessing whether an instrument is indexed to an entity’s own stock. A freestanding equity-linked financial instrument no longer would be accounted for as a derivative liability at fair value as a result of the existence of a down round feature. The effective date for ASU 2017-11 is for annual or any interim periods beginning after December 15, 2018. Early adoption is permitted. The adoption of this standard is not expected to have a material impact on the Company’s consolidated financial statements.

In May 2017, the FASB issued ASU 2017-09—Compensation–Stock Compensation (Topic 718): Scope of Modification Accounting. ASU 2017-09 modifies when a change to the terms or conditions of a share-based payment award must be accounted for as a modification. The new guidance requires modification accounting if the fair value, vesting condition or the classification of the award is not the same immediately before and after a change to the terms and conditions of the award. The effective date for ASU 2017-09 is for annual or any interim periods beginning after December 15, 2017. The Company will adopt this ASU effective January 1, 2018. The adoption of this standard will not materially impact the Company’s consolidated financial statements.

In January 2017, the FASB issued ASU 2017-04—Intangibles–Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment. ASU 2017-04 modifies the accounting for goodwill impairment. The guidance removes Step 2 of the goodwill impairment test, which requires a hypothetical purchase price allocation. A goodwill impairment will now be the amount by which a reporting unit’s carrying value exceeds its fair value, not to exceed the carrying amount of goodwill. The effective date for ASU 2017-04 is for annual or any interim periods beginning after December 15, 2019. The adoption of this standard did not materially impact the Company’s consolidated financial statements.

In November 2016, the FASB issued ASU 2016-18—Statement of Cash Flows (Topic 230): Restricted Cash. ASU 2016-18 requires that a statement of cash flows explain the change during the period in the total of cash, cash equivalents, and amounts generally described as restricted cash or restricted cash equivalents. Therefore, amounts generally described as restricted cash and restricted cash equivalents should be included with cash and cash equivalents when reconciling the beginning-of-period and end-of-period total amounts shown on the statement of cash flows. The effective date for ASU 2016-18 is for annual or any interim periods beginning after December 15, 2017. The Company will adopt this ASU effective January 1, 2018. The adoption of this standard will not materially impact the Company’s consolidated financial statements.

In August 2016, the FASB issued ASU 2016-15—Statement of Cash Flows (Topic 230): Classification of Certain Cash Receipts and Cash Payments. ASU 2016-15 provides guidance for eight specific cash flow issues with respect to how cash receipts and cash payments are classified in the statements of cash flows, with the objective of reducing diversity in practice. The effective date for ASU 2016-15 is for annual periods beginning after December 15, 2017, and interim periods within those fiscal years. The Company adopted this ASU effective January 1, 2018. The adoption of this standard did not materially impact the Company’s consolidated financial statements.

In February 2016, the FASB issued ASU 2016-02—Leases (Topic 842), requiring lessees to recognize a right-of-use asset and a lease liability on the balance sheet for all leases with the exception of short-term leases. For lessees, leases will continue to be classified as either operating or finance leases in the income statement. The effective date of the new standard for public companies is for fiscal years beginning after December 15, 2018 and interim periods within those fiscal years. Early adoption is permitted. The new standard may be adopted using a modified retrospective transition and requires application of the new guidance at the beginning of the earliest comparative period presented. The Company is evaluating the effect that the updated standard will have on its consolidated financial statements.

In May 2014, the FASB issued ASU 2014-09—Revenue from Contracts with Customers (Topic 606). The guidance requires an entity to recognize the amount of revenue to which it expects to be entitled for the transfer of promised goods or services to customers. The FASB delayed the effective date to annual reporting periods beginning after December 15, 2017, including interim reporting periods within that reporting period. The Company did not elect early adoption and applied the modified retrospective approach upon adoption which results in application of the new guidance only to contracts that are not completed at the adoption date and does not require adjustment of prior reporting periods. Assessment of the new guidance is not anticipated to result in an opening balance sheet adjustment. The Company anticipates the new standard will result in the reclassification of a substantial portion of amounts previously reported as bad debt expense to contra revenue upon implementation during fiscal year 2018.

LOSS PER SHARE

12 Months Ended

Dec. 31, 2017

Earnings Per Share [Abstract]

Loss Per Share

LOSS PER SHARE

Loss Per Share

The Company presents basic and diluted loss per share (“LPS”) for its common stock, par value $.0001 per share (“Common Stock”). Basic LPS is calculated by dividing the net loss attributable to common stockholders of the Company by the weighted average number of shares of Common Stock outstanding during the period. Diluted LPS is determined by adjusting the profit or loss attributable to stockholders and the weighted average number of shares of Common Stock outstanding adjusted for the effects of all dilutive potential common shares comprised of options granted, unvested restricted stocks, stock appreciation rights, warrants and Series A and Series C Convertible Preferred Stock. Potential Common Stock equivalents that have been issued by the Company related to outstanding stock options, unvested restricted stock and warrants are determined using the treasury stock method, while potential common shares related to Series A and Series C Convertible Preferred Stock are determined using the “if converted” method.

The Company's Series A and Series C Convertible Preferred Stock, par value $.0001 per share (together, the “Preferred Stock”), is considered a participating security, which means the security may participate in undistributed earnings with Common Stock. The holders of the Preferred Stock would be entitled to share in dividends, on an as-converted basis, if the holders of Common Stock were to receive dividends. The Company is required to use the two-class method when computing LPS when it has a security that qualifies as a participating security. The two-class method is an earnings allocation formula that determines LPS for each class of common stock and participating security according to dividends declared (or accumulated) and participation rights in undistributed earnings. In determining the amount of net earnings to allocate to common stockholders, earnings are allocated to both common and participating securities based on their respective weighted-average shares outstanding during the period. Diluted LPS for the Company’s Common Stock is computed using the more dilutive of the two-class method or the if-converted method.

The following table sets forth the computation of basic and diluted loss per common share (in thousands, except for per share amounts):



	Year Ended December 31,
	2017			2016			2015
Numerator:
Loss from continuing operations, net of income taxes	$	(63,303	)	$	(36,172	)	$	(304,819	)
(Loss) income from discontinued operations, net of income taxes	(893		)	(6,593		)	4,691
Net loss	(64,196		)	(42,765		)	(300,128		)
Accrued dividends on Preferred Stock	(9,376		)	(8,392		)	(6,120		)
Deemed dividends on Preferred Stock	(701		)	(692		)	(3,690		)
Loss attributable to common stockholders	$	(74,273	)	$	(51,849	)	$	(309,938	)

Denominator - Basic and Diluted:
Weighted average number of common shares outstanding	123,791			93,740			68,710
Loss Per Common Share:
Loss from continuing operations, basic and diluted	$	(0.59	)	$	(0.48	)	$	(4.58	)
(Loss) income from discontinued operations, basic and diluted	(0.01		)	(0.07		)	0.07
Loss per common share, basic and diluted	$	(0.60	)	$	(0.55	)	$	(4.51	)

The loss attributable to common stockholders is used as the basis of determining whether the inclusion of common stock equivalents would be anti-dilutive. Accordingly, the computation of diluted shares for the years ended December 31, 2017, 2016 and 2015 excludes the effect of securities issued in connection with the PIPE Transaction and the Rights Offering (see Note 4 - Stockholders’ Deficit), as well as stock options and restricted stock awards, as their inclusion would be anti-dilutive to loss attributable to common stockholders.

STOCKHOLDERS' DEFICIT

12 Months Ended

Dec. 31, 2017

Equity [Abstract]

Stockholders' Deficit

STOCKHOLDERS’ DEFICIT

Carrying Value of Series A Preferred Stock

As of December 31, 2017, the following values were accreted and recorded as a reduction of additional paid in capital in Stockholders’ Deficit and a deemed dividend on the consolidated Statement of Operations. In addition, dividends were accrued at 11.5% from the date of issuance to December 31, 2017. The following table sets forth the activity recorded during the year ended December 31, 2017 related to the Series A Preferred Stock (in thousands) issued for both the PIPE Transaction and the Rights Offering:



Series A Preferred Stock carrying value at December 31, 2015	$	62,918
Exchange of Series A for Series C	(60,776		)
Accretion of discount related to issuance costs	40
Dividends recorded through December 31, 2016 ¹	280
Series A Preferred Stock carrying value at December 31, 2016	$	2,462
Accretion of discount related to issuance costs	53
Dividends recorded through December 31, 2017 ¹	312
Series A Preferred Stock carrying value at December 31, 2017	$	2,827

¹Dividends recorded reflect the increase in the Liquidation Preference associated with unpaid dividends.

Carrying Value of Series C Preferred Stock



Series C Preferred Stock carrying value at December 31, 2015	$	—
Exchange of Series A for Series C	60,776
Accretion of discount related to issuance costs	652
Dividends recorded through December 31, 2016 ¹	8,112
Series C Preferred Stock Carrying Value at December 31, 2016	$	69,540
Accretion of discount related to issuance costs	648
Dividends recorded through December 31, 2017 ¹	9,064
Series C Preferred Stock carrying value at December 31, 2017	$	79,252

¹Dividends recorded reflect the increase in the Liquidation Preference associated with unpaid dividends.

First Quarter 2017 Private Placement

On March 1, 2017, the Company entered into a Stock Purchase Agreement (the “First Quarter Stock Purchase Agreement”) with Venor Capital Master Fund Ltd., Map 139 Segregated Portfolio of LMA SPC, Venor Special Situations Fund II LP and Trevithick LP (the “First Quarter Stockholders”). Pursuant to the First Quarter Stock Purchase Agreement, the Company sold an aggregate of 3.3 million shares of its common stock (the “First Quarter Shares”) for aggregate gross proceeds of approximately $5.1 million in a private placement transaction (the “First Quarter 2017 Private Placement”). The purchase price for each Share was $1.5366, which was negotiated between the Company and the First Quarter Stockholders based on the volume-weighted average price of the Company's common stock on the Nasdaq Global Market on March 1, 2017.

Proceeds from the First Quarter 2017 Private Placement were used for working capital and general corporate purposes.

2017 Warrants

In connection with the Second Lien Note Facility (as defined below), the Company issued warrants (the “2017 Warrants”) to the purchasers of the Second Lien Notes (as defined below) pursuant to a Warrant Purchase Agreement dated as of June 29, 2017 (the “Warrant Purchase Agreement”). The 2017 Warrants entitle the purchasers of the Warrants to purchase shares of Common Stock, representing at the time of any exercise of the 2017 Warrants an equivalent number of shares equal to 4.99% of the Common Stock of the Company on a fully diluted basis, subject to the terms of the Warrant Agreement governing the 2017 Warrants, dated as of June 29, 2017 (the “Warrant Agreement”); provided, however, the 2017 Warrants may not be converted to the extent that, after giving effect to such conversion, the holders of the 2017 Warrants would beneficially own, in the aggregate, in excess of (i) 19.99% of the shares of Common Stock outstanding as of June 29, 2017 (the “Closing Date”) minus (ii) the shares of Common Stock that were sold pursuant to the Second Quarter 2017 Private Placement (as defined below) (the “Conversion Cap”). The Conversion Cap will not apply to the 2017 Warrants if the Company obtains the approval of its stockholders for the removal of the Conversion Cap, which the Company is required to take certain steps to attempt to obtain, subject to the terms of the Warrant Agreement.

The 2017 Warrants have a 10 year term and an initial exercise price of $2.00 per share, and may be exercised by payment of the exercise price in cash or surrender of shares of Common Stock into which the 2017 Warrants are being converted in an aggregate amount sufficient to pay the exercise price. The exercise price and the number of shares that may be acquired upon exercise of the 2017 Warrants are subject to adjustment in certain situations, including price based anti-dilution protection whereby, subject to certain exceptions, if the Company later issues Common Stock or certain Common Stock Equivalents (as defined in the Warrant Agreement) at a price less than either the then-current market price per share or exercise price of the 2017 Warrants, then the exercise price will be decreased and the percentage of shares of Common Stock issuable upon exercise of the 2017 Warrants will remain the same, giving effect to such issuance. Additionally, the 2017 Warrants have standard anti-dilution protections if the Company effects a stock split, subdivision, reclassification or combination of its Common Stock or fixes a record date for the making of a dividend or distribution to stockholders of cash or certain assets. Upon the occurrence of certain business combinations the 2017 Warrants will be converted into the right to acquire shares of stock or other securities or property (including cash) of the successor entity. The 2017 Warrants are reflected as a liability in other non-current liabilities on the balance sheet and are adjusted to fair value at the end of each reporting period through an adjustment to earnings. The fair value of the 2017 Warrants, subsequent to a remeasurement adjustment of $3.6 million, is $20.5 million at December 31, 2017.

Second Quarter 2017 Private Placement

On June 29, 2017, the Company entered into a Stock Purchase Agreement (the “Second Quarter Stock Purchase Agreement”) with a fund managed by Ares Management L.P. (“Ares” or the “Second Quarter Stock Purchaser”). Pursuant to the terms of the Second Quarter Stock Purchase Agreement, the Company issued and sold to the Second Quarter Stock Purchaser in a private placement (the “Second Quarter 2017 Private Placement”) 6,359,350 shares of Common Stock (the “Second Quarter Shares”) at a price of $2.50 per share, for proceeds of approximately $15.9 million, net of $0.2 million in associated costs.

Second Quarter Registration Rights Agreement

In connection with the 2017 Warrants and the Second Quarter 2017 Private Placement, the Company entered into a Registration Rights Agreement (the “Second Quarter 2017 Registration Rights Agreement”) with the holders of the 2017 Warrants and the Second Quarter Stock Purchaser. Pursuant to the Second Quarter 2017 Registration Rights Agreement, subject to certain exceptions, the Company is required, upon the request of the Second Quarter Stock Purchaser and holders of the 2017 Warrants, to register the resale of the Second Quarter Shares and the shares of Common Stock issuable upon exercise of the 2017 Warrants. Pursuant to the terms of the Second Quarter 2017 Registration Rights Agreement, these registration rights will not become effective until twelve months after the Closing Date, and the costs incurred in connection with such registrations will be borne by the Company.

Shelf Registration Statement

The Company filed a shelf registration statement on Form S-3 under the Securities Act on April 1, 2016, which was declared effective May 2, 2016 (the “2016 Shelf”). Under the 2016 Shelf at the time of effectiveness, the Company had the ability to raise up to $200.0 million, in one or more transactions, by selling Common Stock, preferred stock, debt securities, warrants, units and rights.

Authorized Shares

On November 30, 2016, the stockholders of the Company approved an amendment to the Company’s Second Amended and Restated Certificate of Incorporation to increase the number of shares of Common Stock that the Company is authorized to issue from 125 million shares to 250 million shares (the “Charter Amendment”).

Treasury Stock

During the year ended December 31, 2017, 5,106 shares were surrendered to satisfy tax withholding obligations on the vesting of restricted stock awards. The Company did not hold any shares of treasury stock at December 31, 2016 as the balance was utilized to issue shares, reflected as consideration, in the Home Solutions acquisition.

ACQUISITIONS

12 Months Ended

Dec. 31, 2017

Business Combinations [Abstract]

Acquisitions

ACQUISITIONS

Home Solutions

On September 9, 2016, the Company acquired substantially all of the assets and assumed certain liabilities of Home Solutions, Inc. (HS Infusion Holdings, Inc. and its subsidiaries pursuant to the Asset Purchase Agreement dated June 11, 2016, by and among Home Solutions, a Delaware corporation, certain subsidiaries of Home Solutions, the Company and HomeChoice Partners, Inc., a Delaware corporation) pursuant to the Home Solutions Agreement. Home Solutions, a privately held company, provides home infusion and home nursing products and services to patients suffering from chronic and acute medical conditions. The aggregate consideration paid by the Company in the Transaction was equal to (i) $67.5 million in cash (the “Cash Consideration); plus (ii) (a) 3,750,000 shares of Company common stock (the “Transaction Closing Equity Consideration”) and (b) the right to receive contingent equity securities of the Company, in the form of restricted shares of Company common stock (the “RSUs”), issuable in two tranches, Tranche A and Tranche B, with different vesting conditions (collectively, the “Contingent Shares”). The number of shares of Company common stock in Tranche A will be approximately 3.1 million. The number of shares of Company common stock in Tranche B will be approximately 4.0 million. Upon close of the Transaction the RSUs had no intrinsic value, but were reported as a liability in our consolidated financial statements at their estimated fair value at the date of issuance. Upon approval of the Charter Amendment, as defined below, on November 30, 2016, the date at which sufficient shares were available should the RSUs vest and become issuable, the liability was remeasured to its then-current fair value and reclassified to equity.

The following table sets forth the consideration transferred in connection with the acquisition of Home Solutions as of September 9, 2016 (in thousands):



Cash	$	67,516
Equity issued at closing	9,938
Capital lease obligation assumed	301
Fair value of contingent consideration	15,400
Total consideration	$	93,155

The following table sets forth the estimate of fair value of the assets acquired and liabilities assumed upon acquisition of Home Solutions as of September 9, 2016 (in thousands):



Accounts receivable	$	11,956
Inventories	3,199
Prepaids and other assets	852
Total current assets	$	16,007
Property and equipment	4,350
Goodwill	58,468
Managed care contracts	24,600
Licenses	5,400
Trade name	1,800
Non-compete agreements	200
Other long-term assets	891
Total assets	$	111,716
Accounts payable	14,575
Accrued liabilities	3,986
Total liabilities	$	18,561
Net assets acquired	$	93,155

The excess of the purchase price over the fair value of the tangible and identifiable intangible assets acquired and liabilities assumed in the acquisition was allocated to goodwill. The value of the goodwill represents the value the Company expects to be created by combining the operations of the companies, including the ability to cross-sell its services on a national basis with an expanded footprint in home infusion and the opportunity to focus on higher margin therapies.

In accordance with ASC Topic 805 Business Combinations (“ASC 805”), the allocation of the purchase price is subject to adjustment during the measurement period after the closing date (September 9, 2016) when additional information on assets and liability valuations becomes available. During the measurement period, the Company recorded adjustments to the fair value of assumed liabilities and goodwill based on revised estimates of the shortfall amount described below. The Company finalized its valuation of certain assets and liabilities recorded pursuant to the acquisition including intangible assets and contingent consideration.

Under the Home Solutions Agreement, the Company did not purchase, among other things, any accounts receivable associated with governmental payors. However, the Home Solutions Agreement stipulates that collections of government receivables, as of the first anniversary of the closing date, in an amount less than the amount estimated as government receivables in the Closing Certificate (such difference, the “Shortfall Amount”), must be paid by the Company to the seller. On October 4, 2017, the Company and Home Solutions agreed to defer the measurement of the Shortfall Amount from the first anniversary of the closing date to December 31, 2017 in exchange for a payment by the Company of $0.5 million, which would be credited toward any amount ultimately owed to Home Solutions. The Company also recognized, as of September 30, 2017, a liability of $0.3 million, reflected in current liabilities and allocated in the purchase price, in anticipation of a shortfall in actual collections. As of December 31, 2017, the Shortfall Amount was $0.4 million, and an additional $0.1 million is reflected in current liabilities and earnings in anticipation of payment of the shortfall in collections of accounts receivable associated with governmental payors.

Acquisition and Integration Expense

Acquisition and integration expenses in restructuring, acquisition, integration, and other expenses, net in the accompanying Consolidated Statements of Operations for the years ended December 31, 2017, 2016 and 2015 include the following costs related to the Home Solutions, CarePoint Business, and the HomeChoice acquisitions (in thousands):



	Year Ended December 31,
	2017		2016		2015
Legal and professional fees	$	528	$	3,059	$	1,033
Financial advisory fees	—		5,087		—
Facilities consolidation and discontinuation	—		1,323		488
Other	—		653		219
Total	$	528	$	10,122	$	1,740

DISCONTINUED OPERATIONS

12 Months Ended

Dec. 31, 2017

Discontinued Operations and Disposal Groups [Abstract]

Discontinued Operations

DISCONTINUED OPERATIONS

Sale of PBM Services

On August 27, 2015, the Company completed the sale of substantially all of the Company’s PBM Services segment (as defined above, the “PBM Business”) pursuant to an Asset Purchase Agreement dated as of August 9, 2015 (the “Asset Purchase Agreement”), by and among the Company, BioScrip PBM Services, LLC and ProCare Pharmacy Benefit Manager Inc. (the “PBM Buyer”).

The operating results included in discontinued operations of the PBM Business for the years ended December 31, 2017, 2016 and 2015 are summarized as follows (in thousands):



	Year Ended December 31,
	2017			2016			2015
Revenue	$	—		$	—		$	44,375
Gross profit	$	—		$	—		$	9,763
Other operating expenses	—			1,015			5,444
Bad debt expense	—			—			(45		)
(Loss) income from operations	—			(1,015		)	4,364
Gain on sale before income taxes	—			—			(11,424		)
Financial advisory fee and legal expenses	—			614			1,731
Other income and (expenses), net	(893		)	4,922			928
(Loss) income before income taxes	(893		)	(6,551		)	13,129
Income tax expense	—			—			206
(Loss) income from discontinued operations, net of income taxes	$	(893	)	$	(6,551	)	$	12,923

Sale of Home Health Business

On March 31, 2014, the Company completed the sale of substantially all of the Company’s Home Health Services segment (the “Home Health Business”) pursuant to the Stock Purchase Agreement dated as of February 1, 2014 (the “Stock Purchase Agreement”).

The operating results included in discontinued operations of the Home Health Business for the years ended December 31, 2017, 2016 and 2015 are summarized as follows (in thousands):



	Year Ended December 31,
	2017		2016			2015
Revenue	$	—	$	—		$	—
Gross profit	$	—	$	—		$	—
Other operating expenses	—		—			417
Loss from operations	—		—			(417		)
Financial advisor fee and legal expenses	—		(44		)	—
Other costs and expenses	—		(118		)	861
Income (loss) before income taxes	—		162			(1,278		)
Income tax expense (benefit)	—		—			—
Income (loss) from discontinued operations, net of income taxes	$	—	$	162		$	(1,278	)

Pharmacy Services Asset Sale

On February 1, 2012, the Company entered into a Community Pharmacy and Mail Business Purchase Agreement by and among Walgreen Co. and certain subsidiaries and the Company and certain subsidiaries (collectively, the “Sellers”) with respect to the sale of certain assets, rights and properties relating to the Sellers’ traditional and specialty pharmacy mail operations and community retail pharmacy stores.

The operating results included in discontinued operations of the divested traditional and specialty pharmacy mail operations and community pharmacies for the years ended December 31, 2017, 2016 and 2015 are summarized as follows (in thousands):



	Year Ended December 31,
	2017		2016			2015
Revenue	$	—	$	—		$	—
Gross profit	$	—	$	—		$	—
Other operating expenses	—		185			4,485
Legal fees and settlement expense	—		2			1,312
Other expense, including gain on sale	—		17			1,157
Loss from discontinued operations, net of income taxes	$	—	$	(204	)	$	(6,954	)

On December 28, 2016, in response to a lawsuit filed by the Sellers alleging that the Company and certain of its subsidiaries breached certain non-compete provisions contained in the Community Pharmacy and Mail Business Purchase Agreement, an arbitrator awarded Walgreens $5.8 million in damages constituting approximately 3.0% of the total sales Walgreens claimed were made in violation of the agreement. The Company filed a motion to vacate the arbitration award but on July 19, 2017, the Court confirmed the arbitration award. Following that decision, the parties entered into a global settlement of all disputes related to the non-compete provisions and the lawsuit was dismissed. The Company paid the settlement amount in August 2017.

GOODWILL AND INTANGIBLE ASSETS

12 Months Ended

Dec. 31, 2017

Goodwill and Intangible Assets Disclosure [Abstract]

Goodwill and Intangible Assets

GOODWILL AND INTANGIBLE ASSETS

Goodwill, and the changes in the carrying amount of goodwill for the years ended December 31, 2017 and 2016, are as follows (in thousands):



	Infusion Services
Balance at December 31, 2015	$	308,729
Acquisition of Home Solutions	57,218
Balance at December 31, 2016	365,947
Adjustments associated with the acquisition of Home Solutions	1,251
Balance at December 31, 2017	$	367,198

The Company evaluates goodwill for impairment on an annual basis and whenever events or circumstances exist that indicates that the carrying value of goodwill may no longer be recoverable. Management may choose to undertake a qualitative assessment (step zero approach) in order to assess whether a quantitative analysis is required. In determining whether management will utilize the qualitative assessment in any one year, management will consider overall economic factors as well as the passage of time between the last quantitative assessment. In January 2017, the FASB issued authoritative guidance that simplifies the measurement of goodwill impairment to a single-step test. The guidance eliminates step two of the goodwill impairment test; the measurement of goodwill impairment will now be the amount by which a reporting unit’s carrying value exceeds its fair value, not to exceed the carrying amount of goodwill. Under the revised guidance, failing step one will result in goodwill impairment. The Company adopted the new guidance on January 1, 2017 on a prospective basis.

During the third quarter of 2015, the Company recorded a total impairment charge of $251.9 million year to date, all of which related to our Infusion Services reporting unit. The Company evaluated goodwill for possible impairment during the years ending December 31, 2017 and 2016 and concluded no additional impairment charge was needed.

Intangible assets consisted of the following as of December 31, 2017 and 2016 (in thousands):



	December 31, 2017							December 31, 2016
	Gross Carrying Amount		Accumulated Amortization			Net Carrying Amount		Gross Carrying Amount		Accumulated Amortization			Net Carrying Amount
Finite Lived Assets
Infusion customer relationships	$	25,650	$	(25,650	)	$	—	$	25,650	$	(23,768	)	$	1,882
Managed care contracts	25,000		(8,403		)	16,597		24,700		(1,898		)	22,802
Licenses	5,400		(3,681		)	1,719		5,400		(906		)	4,494
Trade name	1,800		(1,181		)	619		1,800		(281		)	1,519
Non-compete agreements	1,700		(1,521		)	179		1,700		(1,354		)	346
	$	59,550	$	(40,436	)	$	19,114	$	59,250	$	(28,207	)	$	31,043

Finite lived intangible assets are amortized on a straight-line basis over their estimated useful lives as follows:



	Estimated Useful Life
Infusion customer relationships	5	months		-	4	years
Managed care contracts					4	years
Licenses					2	years
Trade name					2	years
Non-compete agreements		1	year	-	5	years

Total amortization expense of intangible assets was $11.8 million, $6.2 million, and $5.1 million for the years ended December 31, 2017, 2016, and 2015, respectively. Amortization expense is expected to be the following (in thousands):



Year ending December 31,	Estimated Amortization
2018	$	8,644
2019	6,218
2020	4,252
2021	—
2022	—
Thereafter	—
Total estimated amortization expense	$	19,114

- Definition

The entire disclosure for the aggregate amount of goodwill and a description of intangible assets, which may include (a) for amortizable intangible assets (also referred to as finite-lived intangible assets), the carrying amount, the amount of any significant residual value, and the weighted-average amortization period, (b) for intangible assets not subject to amortization (also referred to as indefinite-lived intangible assets), the carrying amount, and (c) the amount of research and development assets acquired and written off in the period, including the line item in the income statement in which the amounts written off are aggregated, if not readily apparent from the income statement. Also discloses (a) for amortizable intangibles assets in total and by major class, the gross carrying amount and accumulated amortization, the total amortization expense for the period, and the estimated aggregate amortization expense for each of the five succeeding fiscal years, (b) for intangible assets not subject to amortization the carrying amount in total and by major class, and (c) for goodwill, in total and for each reportable segment, the changes in the carrying amount of goodwill during the period (including the aggregate amount of goodwill acquired, the aggregate amount of impairment losses recognized, and the amount of goodwill included in the gain (loss) on disposal of a reporting unit). If any part of goodwill has not been allocated to a reportable segment, discloses the unallocated amount and the reasons for not allocating. For each impairment loss recognized related to an intangible asset (excluding goodwill), discloses: (a) a description of the impaired intangible asset and the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method for determining fair value, (c) the caption in the income statement or the statement of activities in which the impairment loss is aggregated, and (d) the segment in which the impaired intangible asset is reported. For each goodwill impairment loss recognized, discloses: (a) a description of the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method of determining the fair value of the associated reporting unit, and (c) if a recognized impairment loss is an estimate not finalized and the reasons why the estimate is not final. May also disclose the nature and amount of any significant adjustments made to a previous estimate of an impairment loss.

+ References + Details

RESTRUCTURING, ACQUISITION, INTEGRATION, AND OTHER EXPENSE, NET

12 Months Ended

Dec. 31, 2017

Restructuring and Related Activities [Abstract]

Restructuring, Acquisition, Integration, and Other Expense, Net

RESTRUCTURING, ACQUISITION, INTEGRATION, AND OTHER EXPENSE, NET

Restructuring, acquisition, integration and other expenses include costs associated with restructuring, acquisition and integration initiatives such as employee severance costs, certain legal and professional fees, training costs, redundant wage costs, impacts recorded from the change in contingent consideration obligations, and other costs related to contract terminations and closed branches/offices.

Restructuring, acquisition, integration, and other expenses, net in the Consolidated Statements of Operations for the years ended December 31, 2017, 2016, and 2015 consisted of the following (in thousands):



	Year Ended December 31,
	2017		2016			2015
Restructuring and other expense	$	12,134	$	10,334		$	22,635
Acquisition and integration expenses	528		10,122			1,740
Change in fair value of contingent consideration	—		(4,597		)	30
Total restructuring, acquisition, integration, and other expenses, net	12,662		15,859			24,405

PROPERTY AND EQUIPMENT

12 Months Ended

Dec. 31, 2017

Property, Plant and Equipment [Abstract]

Property and Equipment

PROPERTY AND EQUIPMENT

Property and equipment consists of the following (in thousands):



	December 31,
	2017			2016
Computer and office equipment	$	31,371		$	30,060
Software capitalized for internal use	17,470			16,481
Vehicles	2,379			2,552
Medical equipment	36,230			32,086
Work in progress	2,478			4,370
Furniture and fixtures	5,534			5,319
Leasehold improvements	19,809			17,496
Property and equipment, gross	115,271			108,364
Less: Accumulated depreciation	(88,298		)	(75,686		)
Property and equipment, net	$	26,973		$	32,678

Depreciation expense, including expense related to assets under capital lease, for the years ended December 31, 2017, 2016 and 2015 was $15.9 million, $15.8 million, and $17.7 million, respectively.

Impairment

The Company, which assesses the impairment of its assets whenever events or changes in circumstances indicate that the carrying value may not be recoverable, has determined that no such events or changes have occurred and therefore, no impairment charge in relation to property, plant and equipment was incurred during the year ended December 31, 2017.

DEBT

12 Months Ended

Dec. 31, 2017

Debt Disclosure [Abstract]

Debt

DEBT

As of December 31, 2017 and 2016, the Company’s debt consisted of the following (in thousands):



	December 31,
	2017			2016
First Lien Note Facility, net of unamortized discount	$	198,324		$	—
Second Lien Note Facility, net of unamortized discount	85,694			—
2021 Notes, net of unamortized discount	197,363			196,670
Revolving Credit Facility	—			55,300
Term Loan Facilities	—			210,207
Capital leases	2,863			2,209
Less: Deferred financing costs	(3,656		)	(12,452		)
Total Debt	480,588			451,934
Less: Current portion	(1,722		)	(18,521		)
Long-term debt, net of current portion	$	478,866		$	433,413

Debt Facilities

The Company was previously obligated under (i) a senior secured first-lien revolving credit facility in an aggregate principal amount of $75.0 million (the “Revolving Credit Facility”), (ii) a senior secured first-lien term loan B in an aggregate principal amount of $250.0 million (the “Term Loan B Facility”) and (iii) a senior secured first-lien delayed draw term loan B in an aggregate principal amount of $150.0 million (the “Delayed Draw Term Loan Facility” and, together with the Revolving Credit Facility and the Term Loan B Facility, the “Senior Credit Facilities”) with SunTrust Bank (“SunTrust”), Jefferies Finance LLC and Morgan Stanley Senior Funding, Inc., originally entered on July 31, 2013 and amended from time to time.

On January 6, 2017, the Company entered into a credit agreement (the “Priming Credit Agreement” and, together with the Senior Credit Facilities, the “Prior Credit Agreements”) with certain existing lenders under the Senior Credit Facilities and SunTrust, as administrative agent for itself and the lenders. The Priming Credit Agreement provided an aggregate borrowing commitment of $25.0 million, which was fully drawn at closing.

On June 29, 2017 (the “Closing Date”), the Company entered into (i) a first lien note purchase agreement (the “First Lien Note Facility”), among the Company, which is the issuer under the agreement, the financial institutions and note purchasers from time to time party to the agreement (the “First Lien Note Purchasers”), and Wells Fargo Bank, National Association, in its capacity as collateral agent for itself and the First Lien Note Purchasers (the “First Lien Collateral Agent”), pursuant to which the Company issued first lien senior secured notes in an aggregate principal amount of $200.0 million (the “First Lien Notes”); and (ii) a second lien note purchase agreement (the “Second Lien Note Facility” and, together with the First Lien Note Facility, the “Notes Facilities”) among the Company, which is the issuer under the agreement, the financial institutions and note purchasers from time to time party to the agreement (the “Second Lien Note Purchasers”), and Wells Fargo Bank, National Association, in its capacity as collateral agent for itself and the Second Lien Note Purchasers (the “Second Lien Collateral Agent” and, together with the First Lien Collateral Agent, the “Collateral Agent”), pursuant to which the Company (a) issued second lien senior secured notes in an aggregate initial principal amount of $100.0 million (the “Initial Second Lien Notes”) and (b) has the ability to draw upon the Second Lien Note Facility and issue second lien delayed draw senior secured notes in an aggregate initial principal amount of $10.0 million for a period of 18 months after the Closing Date, subject to certain terms and conditions (the “Second Lien Delayed Draw Notes” and, together with the Initial Second Lien Notes, the “Second Lien Notes”; the Second Lien Notes, together with the First Lien Notes, the “Notes”). Funds managed by Ares are acting as lead purchasers for the Notes Facilities.

The Company used the proceeds of the sale of the First Lien Notes and the Initial Second Lien Notes pursuant to the Notes Facilities to repay in full all amounts outstanding under the Prior Credit Agreements and extinguished the liability. Each of the Prior Credit Agreements was terminated following such repayment. The Company used the remaining proceeds of $15.9 million of the Notes Facilities, net of $0.2 million in issuance costs, from the Notes Facilities and the Second Quarter 2017 Private Placement for working capital and general corporate purposes.

The First Lien Notes accrue interest, payable monthly in arrears, at a floating rate or rates equal to, at the option of the Company, (i) the base rate (defined as the highest of the Federal Funds Rate plus 0.5% per annum, the Prime Rate as published by The Wall Street Journal and the one-month London Interbank Offered Rate (“LIBOR”) (subject to a 1.0% floor) plus 1.0%), or (ii) the one-month LIBOR rate (subject to a 1.0% floor), plus a margin of 6.0% if the base rate is selected or 7.0% if the LIBOR Option is selected. The First Lien Notes mature on August 15, 2020, provided that if the Company’s existing 8.875% Senior Notes due 2021 (the “2021 Notes”) are refinanced prior to August 15, 2020, then the scheduled maturity date of the First Lien Notes shall be June 30, 2022.

The First Lien Notes amortize in equal quarterly installments equal to 0.625% of the aggregate principal amount of the First Lien Note Facility, commencing on September 30, 2019, and on the last day of each third month thereafter, with the balance payable at maturity. The First Lien Notes are pre-payable at the Company’s option at specified premiums to the principal amount that will decline over the term of the First Lien Note Facility. If the First Lien Notes are prepaid prior to the second anniversary of the Closing Date, the Company will be required to pay a make-whole premium based on the present value (using a discount rate based on the specified treasury rate plus 50 basis points) of all remaining interest payments on the First Lien Notes being prepaid prior to the second anniversary of the Closing Date, plus 4.0% of the principal amount of First Lien Notes being prepaid. On or after the second anniversary of the Closing Date, the prepayment premium is 4.0%, which declines to 2.0% on or after the third anniversary of the Closing Date, and declines to 0.0% on or after the fourth anniversary of the Closing Date. At any time, the Company may pre-pay up to $50.0 million in aggregate principal amount of the First Lien Notes from internally generated cash without incurring any make-whole or prepayment premium. The occurrence of certain events of default may increase the applicable rate of interest by 2.0% and could result in the acceleration of the Company’s obligations under the First Lien Note Facility prior to stated maturity and an obligation of the Company to pay the full amount of its obligations under the First Lien Note Facility.

The First Lien Note Facility contains customary events of default that include, among others, non-payment of principal, interest or fees, violation of covenants, inaccuracy of representations and warranties, bankruptcy and insolvency events, material judgments, cross-defaults to material indebtedness and events constituting a change of control. In addition, the obligations under the First Lien Note Facility are guaranteed by joint and several guarantees from the Company’s subsidiaries.

In connection with the First Lien Note Facility, the Company, its subsidiaries and the First Lien Collateral Agent entered into a First Lien Guaranty and Security Agreement, dated as of June 29, 2017 (the “First Lien Guaranty and Security Agreement”). Pursuant to the First Lien Guaranty and Security Agreement, the obligations under the First Lien Notes are secured by first priority liens on, and security interests in, substantially all of the assets of the Company and its subsidiaries.

The Second Lien Notes accrue interest, payable monthly in arrears, at a floating rate or rates equal to, at the option of the Company, (i) one-month LIBOR (subject to a 1.25% floor) plus 9.25% per annum in cash, (ii) one-month LIBOR (subject to a 1.25% floor) plus 11.25% per annum, which amount will be capitalized on each interest payment date, or (iii) one-month LIBOR (subject to a 1.25% floor) plus 10.25% per annum, of which one-half LIBOR plus 4.625% per annum will be payable in cash and one-half LIBOR plus 5.625% per annum will be capitalized on each interest payment date, provided that, in each case, if any permitted refinancing indebtedness with which the 2021 Notes are refinanced requires or permits the payment of cash interest, all of the interest on the Second Lien Notes shall be paid in cash. The Second Lien Notes mature on August 15, 2020, provided that if the 2021 Notes are refinanced prior to August 15, 2020, then the scheduled maturity date of the Second Lien Notes shall be June 30, 2022.

In connection with the Second Lien Note Facility, the Company also issued the 2017 Warrants to the purchasers of the Second Lien Notes pursuant to the Warrant Purchase Agreement. The 2017 Warrants entitle the purchasers of the 2017 Warrants to purchase shares of Common Stock, representing at the time of any exercise of the 2017 Warrants an equivalent number of shares equal to 4.99% of the Common Stock of the Company on a fully diluted basis, subject to the terms of the Warrant Agreement. The 2017 Warrants, considered a derivative and subject to remeasurement at each reporting period, are reflected in other non-current liabilities in the consolidated balance sheet. The 2017 Warrants, subsequent to a remeasurement adjustment of $3.6 million, are carried at a fair value of $20.5 million at December 31, 2017.

The Second Lien Notes are not subject to scheduled amortization installments. The Second Lien Notes are pre-payable at the Company’s option at specified premiums to the principal amount that will decline over the term of the Second Lien Note Facility. If the Second Lien Notes are prepaid prior to the third anniversary of the Closing Date, the Company will need to pay a make-whole premium based on the present value (using a discount rate based on the specified treasury rate plus 50 basis points) of all remaining interest payments on the Second Lien Notes being prepaid prior to the third anniversary of the Closing Date, plus 4.0% of the principal amount of Second Lien Notes being prepaid. On or after the third anniversary of the Closing Date, the prepayment premium is 4.0%, which declines to 2.0% on or after the fourth anniversary of the Closing Date, and declines to 0.0% on or after the fifth anniversary of the Closing Date. The occurrence of certain events of default may increase the applicable rate of interest by 2.0% and could result in the acceleration of the Company’s obligations under the Second Lien Note Facility prior to stated maturity and an obligation of the Company to pay the full amount of its obligations under the Second Lien Note Facility.

The Second Lien Note Facility contains customary events of default that include, among others, non-payment of principal, interest or fees, violation of covenants, inaccuracy of representations and warranties, bankruptcy and insolvency events, material judgments, cross-defaults to material indebtedness and events constituting a change of control. In addition, the obligations under the Second Lien Note Facility are guaranteed by joint and several guarantees from the Company’s subsidiaries.

In connection with the Second Lien Note Facility, the Company, its subsidiaries and the Second Lien Collateral Agent entered into a Second Lien Guaranty and Security Agreement, dated as of June 29, 2017 (the “Second Lien Guaranty and Security Agreement”). Pursuant to the Second Lien Guaranty and Security Agreement, the obligations under the Second Lien Notes are secured by second priority liens on, and security interests in, substantially all of the assets of the Company and its subsidies.

In connection with the First Lien Note Facility and the Second Lien Note Facility, the Company, the First Lien Collateral Agent and the Second Lien Collateral Agent, entered into an intercreditor agreement containing customary provisions to, among other things, subordinate the lien priority of the liens granted under the Second Lien Note Facility to the liens granted under the First Lien Note Facility.

2021 Notes

On February 11, 2014, the Company issued $200.0 million aggregate principal amount of the 2021 Notes. The 2021 Notes are senior unsecured obligations of the Company and are fully and unconditionally guaranteed by all existing and future subsidiaries of the Company. The 2021 Notes were offered in the United States to qualified institutional buyers in reliance on Rule 144A under the Securities Act of 1933, as amended (the “Securities Act”), and outside the United States to non-U.S. persons in reliance on Regulation S under the Securities Act pursuant to an Indenture (the “2021 Notes Indenture”), dated February 11, 2014, by and among the Company, the guarantors named therein and U.S. Bank National Association, as trustee.

Interest on the 2021 Notes accrues at a fixed rate of 8.875% per annum and is payable in cash semi-annually, in arrears, on February 15 and August 15 of each year, commencing on August 15, 2014. The debt discount of $5.0 million at issuance is being amortized as interest expense through maturity which will result in the accretion over time of the outstanding debt balance to the principal amount. The 2021 Notes are the Company’s senior unsecured obligations and rank equally in right of payment with all of its other existing and future senior unsecured indebtedness and senior in right of payment to all of its existing and future subordinated indebtedness.

The 2021 Notes are guaranteed on a full, joint and several basis by each of the Company’s existing and future domestic restricted subsidiaries that is a borrower under any of the Company’s credit facilities or that guarantees any of the Company’s debt or that of any of its restricted subsidiaries, in each case incurred under the Company’s credit facilities. As of December 31, 2017, the Company does not have any independent assets or operations, and as a result, its direct and indirect subsidiaries (other than minor subsidiaries), each being 100% owned by the Company, are fully and unconditionally, jointly and severally, providing guarantees on a senior unsecured basis to the 2021 Notes.

The 2021 Notes Indenture contains covenants that, among other things, limit the Company’s ability and the ability of certain of the Company’s subsidiaries to (i) grant liens on its assets, (ii) make dividend payments, other distributions or other restricted payments, (iii) incur restrictions on the ability of the Company’s restricted subsidiaries to pay dividends or make other payments, (iv) enter into sale and leaseback transactions, (v) merge, consolidate, transfer or dispose of substantially all of their assets, (vi) incur additional indebtedness, (vii) make investments, (viii) sell assets, including capital stock of subsidiaries, (ix) use the proceeds from sales of assets, including capital stock of restricted subsidiaries, and (x) enter into transactions with affiliates. In addition, the 2021 Notes Indenture requires, among other things, the Company to provide financial and current reports to holders of the 2021 Notes or file such reports electronically with the U.S. Securities and Exchange Commission (the “SEC”). These covenants are subject to a number of exceptions, limitations and qualifications set forth in the 2021 Notes Indenture.

Pursuant to the terms of the Second Amendment to the Senior Credit Facilities, the Company used the net proceeds of the 2021 Notes of approximately $194.5 million to repay $59.3 million of the Revolving Credit Facility and $135.2 million of the Term Loan Facilities.

Fair Value of Financial Instruments

The following details our financial instruments where the carrying value and the fair value differ:



Financial Instrument	Carrying Value as of December 31, 2017		Markets for Identical Item (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)
First Lien Note Facility	$	198,324	$	—	$	—	$	200,578
Second Lien Note Facility	85,694		—		—		100,850
2017 Warrants	20,495		—		20,495		—
2021 Notes	197,363		—		183,561		—
Total	$	501,876	$	—	$	204,056	$	301,428

The fair value hierarchy for disclosure of fair value measurements is as follows:

Level 1: Quoted prices (unadjusted) in active markets for identical assets or liabilities.

Level 2: Quoted prices, other than quoted prices included in Level 1, which are observable for the assets or liabilities, either directly or indirectly.

Level 3: Inputs that are unobservable for the assets or liabilities.

Financial assets with carrying values approximating fair value include cash and cash equivalents and accounts receivable. Financial liabilities with carrying values approximating fair value include accounts payable and capital leases. The carrying value of these financial assets and liabilities approximates fair value due to their short maturities.

Deferred Financing Costs

In connection with the Note Facilities and the 2021 Notes, the Company incurred underwriting fees, agent fees, legal fees and other expenses of approximately $4.1 million and $0.5 million, respectively. The deferred financing costs are reflected as additional issuance costs and amortized as a component of interest expense over the remaining term of the Note Facilities using the effective interest method.

Future Maturities

The estimated future maturities of the Company’s long-term debt, inclusive of $3.7 million in deferred financing costs and $2.6 million of unamortized discount on the 2021 notes, as of December 31, 2017, are as follows (in thousands):



Year Ending December 31,	Amount
2018	$	1,722
2019	3,254
2020	297,887
2021	200,000
2022	—
Thereafter	—
Total future maturities	$	502,863

Interest Expense

The weighted average interest rate on the Company’s short-term borrowings under its Revolving Credit Facility during the years ended December 31, 2017 and 2016 was 10.3%.

Liquidity

As of the filing of this Annual Report, we expect that our cash on hand, cash from operations, and available borrowing under the Second Lien Delayed Draw Senior Secured Notes will be sufficient to fund our anticipated working capital, scheduled interest repayments and other cash needs for at least the next 12 months.

COMMITMENTS AND CONTINGENCIES

12 Months Ended

Dec. 31, 2017

Commitments and Contingencies Disclosure [Abstract]

Commitments and Contingencies

COMMITMENTS AND CONTINGENCIES

Legal Proceedings

The Company is a party to various legal, regulatory and governmental proceedings incidental to its business. Based on current knowledge, management does not believe that loss contingencies arising from pending legal, regulatory and governmental matters, including the matters described herein, will have a material adverse effect on the consolidated financial position or liquidity of the Company. However, in light of the inherent uncertainties involved in pending legal, regulatory and governmental matters, some of which are beyond the Company’s control, and the indeterminate damages sought in some of these matters, an adverse outcome in one or more of these matters could be material to the Company’s results of operations or cash flows for any particular reporting period.

With respect to all legal, regulatory and governmental proceedings, the Company considers the likelihood of a negative outcome. If the Company determines the likelihood of a negative outcome with respect to any such matter is probable and the amount of the loss can be reasonably estimated, the Company records an accrual for the estimated loss for the expected outcome of the matter. If the likelihood of a negative outcome with respect to material matters is reasonably possible and the Company is able to determine an estimate of the possible loss or a range of loss, whether in excess of a related accrued liability or where there is no accrued liability, the Company discloses the estimate of the possible loss or range of loss. However, the Company is unable to estimate a possible loss or range of loss in some instances based on the significant uncertainties involved in, and/or the preliminary nature of, certain legal, regulatory and governmental matters.

Breach of Contract Litigation in the Delaware Court of Chancery

On November 3, 2015, Walgreen Co. and various affiliates (“Walgreens”) filed a lawsuit in the Delaware Court of Chancery against the Company and certain of its subsidiaries (collectively, the “Defendants”). The complaint alleges that the Company breached certain non-compete provisions contained in the Community Pharmacy and Mail Business Purchase Agreement dated as of February 1, 2012, by and among Walgreens and certain subsidiaries and the Company and certain subsidiaries. The complaint seeks both money damages and injunctive relief. On December 7, 2015, the Defendants filed a motion to dismiss the case. Walgreens filed an answering brief on January 11, 2016, and the Defendants filed a reply on January 25, 2016. On March 11, 2016, the Court held oral argument on the Company’s motion to dismiss and granted the motion, holding that Walgreens’ breach of contract claims for money damages must be resolved in accordance with the 2012 Purchase Agreement’s alternative dispute resolution procedure. On March 15, 2016, Walgreens informed the Court that it would not be pursuing any claims for injunctive relief in the Court at that time, but instead would engage in the required alternative dispute resolution procedure. Walgreens requested that the Court keep the case open pending the results of that process. On March 16, 2016, the Court stayed the lawsuit and removed the trial from its calendar, but did not grant Walgreens any other relief or enjoin the Company from taking any action. On December 8, 2016, the parties submitted the dispute to an arbitrator. On December 28, 2016, the arbitrator rendered its decision, finding that the Company had not violated the non-compete, except for certain limited sales of oral oncology, HIV and transplant pharmaceuticals, constituting approximately 3 percent of the total sales that Walgreens claimed were made in violation of the agreement. The arbitrator also concluded that Walgreens was not entitled to recover its lost profits or lost revenues as a result of any such sales. Despite that ruling, the arbitrator awarded Walgreens $5.8 million in damages, or approximately 20 percent of the total amount requested. On January 13, 2017, the Company filed a motion to vacate the arbitration award. On February 10, 2017, Walgreens opposed the Company’s motion and filed a motion to confirm the arbitration award and for other relief. On July 19, 2017, the Court confirmed the arbitration award and denied Walgreens’ request for injunctive relief. Following that decision, the parties entered into a global settlement of all disputes related to the non-compete provisions and the lawsuit was dismissed. The Company paid the settlement amount in August 2017.

Derivative Lawsuit in the Delaware Court of Chancery

On May 7, 2015, a derivative complaint was filed in the Delaware Court of Chancery (the “Derivative Complaint”) by the Park Employees’ & Retirement Board Employees’ Annuity & Benefit Fund of Chicago (the “Derivative Plaintiff”). The Derivative Complaint names as defendants certain current and former directors of the Company, consisting of Richard M. Smith, Myron Holubiak, Charlotte Collins, Samuel Frieder, David Hubers, Richard Robbins, Stuart Samuels and Gordon Woodward (collectively, the “Director Defendants”), certain current and former officers of the Company, consisting of Kimberlee Seah, Hai Tran and Patricia Bogusz (collectively the “Officer Defendants”), Kohlberg & Co., L.L.C., Kohlberg Management V, L.L.C., Kohlberg Investors V, L.P., Kohlberg Partners V, L.P., Kohlberg TE Investors V, L.P., KOCO Investors V, L.P., and Jefferies LLC. The Company is also named as a nominal defendant in the Derivative Complaint. The Derivative Complaint was filed in the Delaware Court of Chancery as Park Employees and Retirement Board Employees’ Annuity and Benefit Fund of Chicago v. Richard M. Smith, Myron Z. Holubiak, Charlotte W. Collins, Samuel P. Frieder, David R. Huber, Richard L. Robbins, Stuart A. Samuels, Gordon H. Woodward, Kimberlee C. Seah, Hai V.Tran, Patricia Bogusz, Kohlberg & Co., L.L.C., Kohlberg Management V, L.L.C., Kohlberg Investors V, L.P., Kohlberg Partners V, L.P., Kohlberg TE Investors V, L.P., KOCO Investors V, L.P., Jefferies LLC and BioScrip, Inc., C.A. No. 11000-VCG (Del. Ch. Ct., May 7, 2015).

The Derivative Complaint alleged generally that certain defendants breached their fiduciary duties with respect to the Company’s public disclosures, oversight of Company operations, secondary stock offerings and stock sales. The Derivative Complaint also contended that certain defendants aided and abetted those alleged breaches. The damages sought were not quantified but included, among other things, claims for money damages, restitution, disgorgement, equitable relief, reasonable attorneys’ fees, costs and expenses, and interest. The Derivative Complaint incorporated the same factual allegations from In re BioScrip, Inc., Securities Litigation. On April 18, 2017, the Court granted the defendants’ motion to dismiss, and on November 27, 2017 the Delaware Supreme Court affirmed the dismissal. Additional demands and lawsuits related to the same facts and circumstances, however, could be pursued in the future. In that event, there is no assurance that any defenses will be successful or that insurance will be available or adequate to fund any settlement, judgment or litigation costs associated with this action. Certain of the defendants may also seek indemnification from the Company pursuant to certain indemnification agreements, for which there may be no insurance coverage.

While no assurance can be given as to the ultimate outcome of this matter, the Company believes that the final resolution of this action is not likely to have a material adverse effect on results of operations, financial position, liquidity or capital resources.

On December 18, 2017, a commercial payor of the Company sent a letter that claimed an alleged breach of the Company’s obligation under its provider contracts. No legal proceeding has been filed. The Company is not able to estimate the amount of any possible loss. The Company believes this claim is without merit and intends to vigorously defend against this claim if any such legal proceeding is commenced.

Government Regulation

Various federal and state laws and regulations affecting the healthcare industry do or may impact the Company’s current and planned operations, including, without limitation, federal and state laws prohibiting kickbacks in government health programs, federal and state antitrust and drug distribution laws, and a wide variety of consumer protection, insurance and other state laws and regulations. While management believes the Company is in substantial compliance with all existing laws and regulations material to the operation of its business, such laws and regulations are often uncertain in their application to our business practices as they evolve and are subject to rapid change. As controversies continue to arise in the healthcare industry, federal and state regulation and enforcement priorities in this area can be expected to increase, the impact of which cannot be predicted.

From time to time, the Company responds to investigatory subpoenas and requests for information from governmental agencies and private parties. The Company cannot predict with certainty what the outcome of any of the foregoing might be. While the Company believes it is in substantial compliance with all laws, rules and regulations that affects its business and operations, there can be no assurance that the Company will not be subject to scrutiny or challenge under one or more existing laws or that any such challenge would not be successful. Any such challenge, whether or not successful, could have a material effect upon the Company’s Consolidated Financial Statements. A violation of the federal Anti-Kickback Statute, for example, may result in substantial criminal penalties, as well as suspension or exclusion from the Medicare and Medicaid programs. Moreover, the costs and expenses associated with defending these actions, even where successful, can be significant. Further, there can be no assurance the Company will be able to obtain or maintain any of the regulatory approvals that may be required to operate its business, and the failure to do so could have a material effect on the Company’s Consolidated Financial Statements.

Leases

The Company leases its facilities and certain equipment under various operating leases with third parties. The majority of these leases contain escalation clauses that increase base rent payments based upon either the Consumer Price Index or an agreed upon schedule.

In addition, the Company utilizes capital leases agreements with third parties to obtain certain assets such as telecommunications equipment and vehicles. Interest rates on capital leases are both fixed and variable and range from 3% to 7%.

As of December 31, 2017, future minimum lease payments under operating and capital leases were as follows (in thousands):



	Operating Leases		Capital Leases		Total
2018	$	7,739	$	1,722	$	9,461
2019	5,010		754		5,764
2020	3,688		387		4,075
2021	2,559		—		2,559
2022	1,829		—		1,829
2023 and Thereafter	4,891		—		4,891
Total Future Minimum Lease Payments	$	25,716	$	2,863	$	28,579

Rent expense for leased facilities and equipment was approximately $7.7 million, $7.3 million and $7.2 million for the years ended December 31, 2017, 2016 and 2015, respectively

Purchase Commitments

As of December 31, 2017, the Company had no outstanding purchase commitments.

CONCENTRATION OF RISK	12 Months Ended
CONCENTRATION OF RISK	Dec. 31, 2017
Risks and Uncertainties [Abstract]
Concentration of Risk	CONCENTRATION OF RISK Customer and Credit Concentration Risk The Company provides trade credit to its customers in the normal course of business. One commercial payor, United Healthcare, accounted for approximately 18%, 24% and 26% of revenue during the years ended December 31, 2017, 2016 and 2015, respectively. Medicare accounted for 7%, 8% and 7% of revenue during the years ended December 31, 2017, 2016 and 2015, respectively.

INCOME TAXES

12 Months Ended

Dec. 31, 2017

Income Tax Disclosure [Abstract]

Income Taxes

INCOME TAXES

The Company’s federal and state income tax benefit (expense) from continuing operations is summarized in the following table (in thousands):



	Year Ended December 31,
	2017			2016			2015
Current
Federal	$	925		$	—		$	—
State	(174		)	30			76
Total current	751			30			76
Deferred
Federal	1,951			(1,744		)	18,293
State	1,428			(301		)	3,163
Total deferred	3,379			(2,045		)	21,456
Total tax benefit (expense)	$	4,130		$	(2,015	)	$	21,532

The effect of temporary differences that give rise to a significant portion of deferred taxes is as follows (in thousands):



	December 31,
	2017			2016
Deferred tax assets:
Reserves not currently deductible	$	10,707		$	19,249
Net operating loss carryforwards	110,773			122,420
Goodwill and intangibles (tax deductible)	12,757			25,268
Accrued expenses	95			467
Property basis differences	2,813			2,578
Stock based compensation	2,371			6,887
Other	—			638
Total deferred tax assets	139,516			177,507
Deferred tax liabilities:
Other	(180		)	—
Less: valuation allowance	(138,238		)	(179,788		)
Net deferred tax asset	1,098			(2,281		)
Deferred taxes	$	1,098		$	(2,281	)

The Company continually assesses the necessity of a valuation allowance. Based on this assessment, the Company concluded that a valuation allowance, in the amount of $138.2 million and $179.8 million, was required as of December 31, 2017 and 2016, respectively. If the Company determines in a future period that it is more likely than not that part or all of the deferred tax assets will be realized, the Company will reverse part or all of the valuation allowance.

At December 31, 2017, the Company had federal net operating loss (“NOL”) carryforwards of approximately $410.3 million, of which $12.9 million is subject to an annual limitation, which will begin expiring in 2026 and later. The Company has post-apportioned state NOL carryforwards of approximately $450.4 million, the majority of which will begin expiring in 2018 and later.

The Company’s reconciliation of the statutory rate to the effective income tax rate from continuing operations is as follows (in thousands):



	Year Ended December 31,
	2017			2016			2015
Tax benefit at statutory rate	$	23,654		$	11,907		$	114,222
State tax benefit, net of federal taxes	4,587			1,398			8,414
Change in valuation allowance	41,550			(14,725		)	(57,567		)
Change in tax contingencies	10			66			37
Alternative minimum tax receivable	925			—			—
Corporate tax rate changes	(67,707		)	—			—
Goodwill impairment	—			—			(43,362		)
Other	1,111			(661		)	(212		)
Tax benefit (expense)	$	4,130		$	(2,015	)	$	21,532

As of December 31, 2017, the Company had $1.0 million of gross unrecognized tax benefits. A reconciliation of the beginning and ending amount of gross unrecognized tax benefits is as follows (in thousands):



	Year Ended December 31,
	2017			2016			2015
Unrecognized tax benefits balance at January 1,	$	1,021		$	1,067		$	1,096
Lapse of statute of limitations	(7		)	(46		)	(29		)
Unrecognized tax benefits balance at December 31,	$	1,014		$	1,021		$	1,067

The Company’s policy for recording interest and penalties associated with uncertain tax positions is to record such items as a component of income tax expense in the Consolidated Statements of Operations. As of December 31, 2017 and December 31, 2016, the Company had a nominal amount of accrued interest related to uncertain tax positions.

The Company files income tax returns, including returns for its subsidiaries, with federal, state and local jurisdictions. The Company’s uncertain tax positions are related to tax years that remain subject to examination. As of December 31, 2017, U.S. tax returns for the years 2014 through 2017 remain subject to examination by federal tax authorities. Tax returns for the years 2013 through 2017 remain subject to examination by state and local tax authorities for a majority of the Company's state and local filings.

On December 22, 2017, the President of the United States signed into law the Tax Cuts and Jobs Act of 2017 or US Federal Tax Reform (the “Reform”). The enactment included broad tax changes that are applicable to Bioscrip, Inc. Most notably, the Reform has established the U.S. corporate tax rate decrease from a high of 35% to a flat 21% income tax rate effective January 1, 2018.

These changes require Bioscrip, Inc. to re-measure deferred tax assets and liabilities. The Company uses the asset and liability approach for accounting for income taxes. Under that method, assets and liabilities are recorded for future tax consequences attributable to the difference between financial statement balances of assets and liabilities and their respective tax basis. Deferred tax assets and liabilities are measured using the enacted tax rates at which the temporary differences are expected to reverse. As a result of the decreased US corporate income tax rate from 35% to 21%, the Company has revalued its ending net deferred tax assets as of December 31, 2017. Due to the full valuation allowance against substantially all net deferred tax assets, the change in deferred tax rate to 21% does not have an impact on the Company’s financial statements.

STOCK-BASED COMPENSATION

12 Months Ended

Dec. 31, 2017

Disclosure of Compensation Related Costs, Share-based Payments [Abstract]

Stock-Based Compensation

STOCK-BASED COMPENSATION

BioScrip Equity Incentive Plans

Under the Company’s Amended and Restated 2008 Equity Incentive Plan (the “2008 Plan”), the Company may issue, among other things, incentive stock options, non-qualified stock options, stock appreciation rights (“SARs”), restricted stock grants, restricted stock units, performance shares and performance units to key employees and directors. While SARs are authorized under the 2008 Plan, they may also be issued outside of the plan. The 2008 Plan is administered by the Company’s Management Development and Compensation Committee (the “Compensation Committee”), a standing committee of the Board of Directors.

On November 30, 2016, at a special meeting, the stockholders approved (i) an amendment to the Company’s Second Amended and Restated Certificate of Incorporation to increase the number of shares of Common Stock that the Company is authorized to issue from 125 million shares to 250 million shares (the “Charter Amendment”); and (ii) an amendment to the 2008 Plan to (a) increase the number of shares of Common Stock in the aggregate that may be subject to awards by 5,250,000 shares, from 9,355,000 to 14,605,000 shares and (b) increase the annual grant caps under the Company’s 2008 Plan from 500,000 Options, 500,000 Stock Appreciation Rights and 350,000 Stock Grants and Restricted Stock Units that are intended to comply with the requirements of Section 162(m) of the Code to a cap of no more than a total of 3,000,000 Options, Stock Appreciation Rights, Stock Grants and Restricted Stock Units that are intended to comply with the requirements of Section 162(m) of the Code combined.

As of December 31, 2017, there were 5,245,719 shares that remained available for grant under the 2008 Plan.

Employee Stock Purchase Plan

On May 7, 2013, the Company’s stockholders approved the BioScrip, Inc. Employee Stock Purchase Plan (the “ESPP”). The ESPP Plan is administered by the Compensation Committee. The ESPP provides all eligible employees, as defined under the ESPP, the opportunity to purchase up to a maximum number of shares of Common Stock of the Company as determined by the Compensation Committee. Participants in the ESPP may acquire the Common Stock at a cost of 85% of the lower of the fair market value on the first or last day of the quarterly offering period. The Company filed a Registration Statement on Form S-8 to register 750,000 shares of Common Stock, par value $0.0001 per share, for issuance under the ESPP.

As of December 31, 2017, there were 53,462 shares that remained available for grant under the ESPP. During the year ended December 31, 2017, the ESPP’s third-party service provider purchased 265,608 shares on the open market and delivered these shares to the Company’s employees pursuant to the ESPP, and the Company recorded $0.1 million of expense related to the ESPP.

BioScrip/CHS Equity Plan

In connection with the May 8, 2014 amendment to the 2008 Plan noted above, the Company determined to cease issuance of awards under the BioScrip/CHS 2006 Equity Incentive Plan. As of December 31, 2017, no shares remained available under the BioScrip/CHS Plan.

Stock Options

Options granted under the Equity Compensation Plans: (a) typically vest over a three-year period and, in certain instances, fully vest upon a change in control of the Company, (b) have an exercise price that may not be less than 100% of its fair market value on the date of grant and (c) are exercisable for seven to ten years after the date of grant, subject to earlier termination in certain circumstances.

Option expense is amortized on a straight-line basis over the requisite service period. The Company recognized compensation expense related to stock options of $1.0 million, $3.4 million, and $4.8 million, in the years ended December 31, 2017, 2016 and 2015, respectively.

The weighted-average, grant-date fair value of options granted during the years ending December 31, 2017, 2016 and 2015 was $1.22, $0.72, and $2.25, respectively. The fair value of stock options granted was estimated on the date of grant using a binomial model for grants issued through June 30, 2015 and a Black-Scholes option-pricing model for grants issued beginning July 1, 2015. The assumptions used to compute the fair value of options for the years ending December 31, 2017, 2016 and 2015 were:



	2017		2016		2015
Expected volatility	73.2	%	68.1	%	62.3	%
Risk-free interest rate	2.04	%	1.98	%	2.20	%
Expected life of options	5.7 years		4.8 years		8.9 years
Dividend rate	—		—		—

A summary of stock option activity for the Equity Compensation Plans through December 31, 2017 was as follows:



	Options		Weighted Average Exercise Price		Aggregate Intrinsic Value (thousands)		Weighted Average Remaining Contractual Life
Balance at December 31, 2016	5,265,370		$	5.78	$	—	4.4 years
Granted	1,618,092		$	1.93	$	1,499
Exercised	(146,667	)	$	2.37	$	36
Forfeited and expired	(2,338,595	)	$	6.77	$	325
Balance at December 31, 2017	4,398,200		$	3.98	$	2,639	5.5 years
Outstanding options less expected forfeitures at December 31, 2017	4,210,163		$	4.07	$	2,465	5.4 years
Exercisable at December 31, 2017	2,497,766		$	5.59	$	647	3.6 years

Cash received from option exercises under share-based payment arrangements was $0.4 million for the year ended December 31, 2017 and nominal for the years ended 2016 and 2015.

The maximum term of stock options under these plans is ten years. Options outstanding as of December 31, 2017 expire on various dates ranging from January 2018 through March 2026. The following table outlines our outstanding and exercisable stock options as of December 31, 2017:



	Options Outstanding				Options Exercisable
Range of Option Exercise Price	Outstanding Options	Weighted Average Exercise Price		Weighted Average Remaining Contractual Life	Options Exercisable	Weighted Average Exercise Price
$0.00 - $2.06	1,253,866	$	1.42	7.3 years	257,604	$	1.29
$2.06 - $4.13	1,663,258	$	2.49	6.0 years	759,086	$	2.71
$4.13 - $6.19	210,500	$	5.02	3.8 years	210,500	$	5.02
$6.19 - $8.25	983,076	$	7.20	3.5 years	983,076	$	7.20
$10.31 - $12.38	175,000	$	11.04	2.8 years	175,000	$	11.04
$12.38 - $14.44	104,500	$	13.09	4.9 years	104,500	$	13.09
$16.50 - $18.57	8,000	$	16.63	3.6 years	8,000	$	16.63
All options	4,398,200				2,497,766

As of December 31, 2017 there was $1.6 million of unrecognized compensation expense related to unvested option grants that is expected to be recognized over a weighted-average period of 2.2 years.

As compensation expense for options granted is recorded over the requisite service period of options, future stock-based compensation expense may be greater as additional options are granted.

Restricted Stock

Under the Equity Compensation Plans, stock grants subject solely to an employee’s or director’s continued service with the Company will not become fully vested less than (a) three years from the date of grant to employees and, in certain instances, may fully vest upon a change in control of the Company, and (b) one year from the date of grant for directors. Stock grants subject to the achievement of performance conditions will not vest less than one year from the date of grant. Such performance shares may vest after one year from grant. No such time restrictions applied to stock grants made under the Company’s prior equity compensation plans.

The Company recognized compensation expense related to restricted stock awards of $1.1 million, $0.5 million, and $0.4 million for the years ended December 31, 2017, 2016 and 2015, respectively.

Since the Company records compensation expense for restricted stock awards based on the vesting requirements, which generally includes time elapsed, market conditions and/or performance conditions, the weighted average period over which the expense is recognized varies. Also, future equity-based compensation expense may be greater if additional restricted stock awards are made.

A summary of restricted stock award activity through December 31, 2017 was as follows:



	Restricted Stock		Weighted Average Grant Date Fair Value		Weighted Average Remaining Recognition Period
Balance at December 31, 2016	547,356		$	2.43	2.2 years
Granted	1,563,922		$	1.80
Awards Vested	(145,402	)	$	3.71
Canceled	(83,513	)	$	1.83
Balance at December 31, 2017	1,882,363		$	1.82	4.0 years

As of December 31, 2017, there was $2.0 million in unrecognized compensation expense related to unvested restricted stock awards. The total grant date fair value of awards vested during the years ended December 31, 2017, 2016 and 2015 was $2.8 million, $0.9 million, and $0.2 million, respectively. The total fair value of restricted stock awards vested during the years December 31, 2017, 2016 and 2015 was $0.4 million, $0.2 million, and $0.5 million, respectively.

Performance Units

Under the 2008 Plan, the Compensation Committee may grant performance units to key employees. The Compensation Committee will establish the terms and conditions of any performance units granted, including the performance goals, the performance period and the value for each performance unit. If the performance goals are satisfied, the Company would pay the key employee an amount in cash equal to the value of each performance unit at the time of payment. In no event may a key employee receive an amount in excess of $1.0 million with respect to performance units for any given year. As of December 31, 2017, 1,563,922 performance units have been granted under the 2008 Plan.

Stock Appreciation Rights

The Company has outstanding cash-based phantom stock appreciation rights (“SARs”), which are independent of the Company's 2008 Equity Incentive Plan, with respect to 100,000 shares of the Company's common stock. The SARs vest in three equal annual installments and will fully vest in connection with a change of control (as defined in the grantee’s employment agreement). The SARs may be exercised, in whole or in part, to the extent each SAR has been vested and will receive in cash the amount by which the closing stock price on the exercise date exceeds the Grant Price, if any. Upon the exercise of any SARs, as soon as practicable under the applicable federal and state securities laws, the grantee may be required to use the net after-tax proceeds of such exercise to purchase shares of the Common Stock from the Company at the closing stock price of the Common Stock on that date and hold such shares of Common Stock for a period of not less than one year from the date of purchase, except that the grantee will not be required to purchase any shares of Common Stock if the SAR is exercised on or after a change of control of the Company. The grantee’s right to exercise the SAR will expire on the earliest of (1) the tenth anniversary of the grant date, or (2) under certain conditions as a result of termination of the grantee’s employment.

A summary of SAR activity through December 31, 2017 was as follows:



	Stock Appreciation Rights		Weighted Average Exercise Price		Weighted Average Remaining Recognition Period
Balance at December 31, 2016	300,000		$	6.48	0.0 years
Granted	—
Exercised	—
Canceled	(200,000	)	$	5.70
Balance at December 31, 2017	100,000		$	8.05	0.0 years

The SARs are recorded as a liability in other non-current liabilities in the Consolidated Balance Sheets. Compensation benefit related to the SARs for the years ended December 31, 2017, 2016 and 2015 was negligible. As of December 31, 2017 all outstanding SARs were fully vested. In addition, because they are settled with cash, the fair value of the SAR awards is revalued on a quarterly basis. During the years ended December 31, 2017, 2016 and 2015, the Company did not pay cash related to the exercise of SAR awards.

DEFINED CONTRIBUTION PLAN	12 Months Ended
DEFINED CONTRIBUTION PLAN	Dec. 31, 2017
Defined Contribution Plan [Abstract]
Defined Contribution Plan	DEFINED CONTRIBUTION PLAN The Company maintains a deferred compensation plan under Section 401(k) of the Internal Revenue Code. Under the Plan, employees may elect to defer up to 100% of their salary, subject to Internal Revenue Service limits, and the Company may make a discretionary matching contribution. The Company recorded matching contributions within general and administrative expenses in the Consolidated Statements of Operations of $1.3 million during the year ended December 31, 2015. The Company elected to forgo a matching contribution during the years ended December 31, 2017 and 2016.

SELECTED QUARTERLY FINANCIAL DATA (UNAUDITED)

12 Months Ended

Dec. 31, 2017

Selected Quarterly Financial Information [Abstract]

Selected Quarterly Financial Data (Unaudited)

SELECTED QUARTERLY FINANCIAL DATA (UNAUDITED)

During the fourth quarter of 2017, the Company determined that certain 2017 and 2016 prior period quarterly balances contained errors, predominately due to a failure to appropriately account for and resolve transactions specific to suspense and clearing accounts. There were also immaterial corrections in the third quarter of 2017 for interest expense and intangible asset amortization expense. Management evaluated the materiality of the errors, quantitatively and qualitatively, and concluded that they were not material, but elected to correct the accompanying table of selected quarterly financial data. See Note 1 - Nature of Business.

A summary of unaudited quarterly financial information for the years ended December 31, 2017 and 2016 is as follows (in thousands except per share data).



	First Quarter			Second Quarter			Third Quarter			Fourth Quarter
Year ended December 31, 2017
Revenue	$	217,810		$	218,106		$	198,692		$	182,582
Gross profit	64,874			67,611			66,563			70,194
Loss from continuing operations, before income taxes	(18,801		)	(28,432		)	(12,998		)	(7,202		)
Net (loss) income from discontinued operations, net of income taxes	(299		)	(373		)	66			(287		)
Net loss	$	(19,719	)	$	(29,523	)	$	(12,992	)	$	(1,962	)

Loss per share from continuing operations, basic and diluted	$	(0.18	)	$	(0.26	)	$	(0.12	)	$	(0.03	)
Loss per share from discontinued operations, basic and diluted	—			—			—			(0.01		)
Loss per share, basic and diluted	$	(0.18	)	$	(0.26	)	$	(0.12	)	$	(0.04	)

Year ended December 31, 2016
Revenue	$	238,462		$	232,462		$	224,542		$	240,123
Gross profit	63,302			63,266			61,721			73,793
Loss from continuing operations, before income taxes	(10,311		)	(8,770		)	(11,012		)	(4,064		)
Net (loss) income from discontinued operations, net of income taxes	504			169			107			(7,373		)
Net loss	$	(9,830	)	$	(8,750	)	$	(11,327	)	$	(12,858	)

Loss per share from continuing operations, basic and diluted	$	(0.17	)	$	(0.14	)	$	(0.11	)	$	(0.06	)
Income (loss) per share from discontinued operations, basic and diluted	—			—			—			(0.07		)
Loss per share, basic and diluted	$	(0.17	)	$	(0.14	)	$	(0.11	)	$	(0.13	)

Schedule II -- Valuation and Qualifying Accounts

12 Months Ended

Dec. 31, 2017

Valuation and Qualifying Accounts [Abstract]

Schedule II -- Valuation and Qualifying Accounts

Bioscrip, Inc. and Subsidiaries

Schedule II-- Valuation and Qualifying Accounts

(in thousands)



	Balance at Beginning of Period		Write-Off of Receivables			Charged to Costs and Expenses		Balance at End of Period
Year ended December 31, 2015
Allowance for doubtful accounts	$	66,405	$	(49,160	)	$	42,444	$	59,689
Year ended December 31, 2016
Allowance for doubtful accounts	$	59,689	$	(41,567	)	$	26,608	$	44,730
Year ended December 31, 2017
Allowance for doubtful accounts	$	44,730	$	(30,515	)	$	23,697	$	37,912

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)

12 Months Ended

Dec. 31, 2017

Accounting Policies [Abstract]

Basis of Presentation

The Company’s Consolidated Financial Statements have been prepared in accordance with U.S. generally accepted accounting principles (“GAAP”).

Reclassifications

Certain prior period financial statement amounts have been reclassified to conform to current period presentation.

Consolidation

Use of Estimates

Fair Value Measurements


•	Level 1 - Inputs to the fair value measurement are quoted prices in active markets for identical assets or liabilities.


•	Level 2 - Inputs to the fair value measurement include quoted prices in active markets for similar assets or liabilities, quoted prices for identical or similar assets or liabilities in markets that are not active, and inputs other than quoted prices that are observable for the asset or liability, either directly or indirectly.


•	Level 3 - Inputs to the fair value measurement are unobservable inputs or valuation techniques.

Cash and Cash Equivalents

Receivables

Allowance for Doubtful Accounts

Allowance for Contractual Discounts

Inventory

Property and Equipment

Property and equipment is stated at cost less accumulated depreciation. Depreciation is calculated using the straight-line method over the estimated useful lives of assets as follows:



Asset	Useful Life
Computer hardware and software	3	years	-	5	years
Office equipment				5	years
Vehicles	4	years	-	5	years
Medical equipment	13	months	-	5	years
Furniture and fixtures				5	years

Goodwill

Intangible Assets

Impairment of Long Lived Assets

Amounts due to Plan Sponsors

Revenue Recognition

Cost of Revenue

Rebates

Manufacturers’ rebates are generally volume-based incentives that are earned and recorded upon purchase of the inventory. Rebates are recorded to cost of goods sold.

Lease Accounting

Income Taxes

Financial Instruments

Accounting for Stock-Based Compensation

Recent Accounting Pronouncements

NATURE OF BUSINESS (Tables)

12 Months Ended

Dec. 31, 2017

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Schedule of effect of corrections on prior periods

The following tables set forth the effect these corrections had on the Company’s December 31, 2016 and 2015 statements of operations:



	Year Ended December 31, 2016									Year Ended December 31, 2015
	Previously Reported			Corrections			As Revised			Previously Reported			Corrections			As Revised
Net revenue	$	935,589		$	—		$	935,589		$	982,223		$	—		$	982,223
Gross profit	265,631			(3,549		)	262,082			260,915			(963		)	259,952
Total Operating Expenses	263,702			(1,081		)	262,621			548,562			803			549,365
Interest expense	38,235			(663		)	37,572			37,313			(375		)	36,938
Loss from continuing operations, net of income taxes	(34,367		)	(1,805		)	(36,172		)	(303,428		)	(1,391		)	(304,819		)
Loss from discontinued operations, net of income taxes	(7,139		)	546			(6,593		)	3,721			970			4,691
Net loss	$	(41,506	)	$	(1,259	)	$	(42,765	)	$	(299,707	)	$	(421	)	$	(300,128	)

The following tables set forth the effect these corrections had on the Company’s December 31, 2016 balance sheet.



	Year Ended December 31, 2016
	Previously Reported			Corrections			As Revised
Total assets	$	607,740		$	(2,755	)	$	604,985
Total liabilities	567,301			(697		)	566,604
Additional paid-in capital	611,844			(162		)	611,682
Accumulated deficit	(643,419		)	(1,896		)	(645,315		)
Total stockholders' equity	(31,563		)	(2,058		)	(33,621		)
Total liabilities and stockholders' equity	$	607,740		$	(2,755	)	$	604,985

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

12 Months Ended

Dec. 31, 2017

Accounting Policies [Abstract]

Aging of net accounts receivable



	December 31, 2017									December 31, 2016
	0 - 180 days		Over 180 days		Total			% of Total		0 - 180 days		Over 180 days		Total			% of Total
Government	$	20,602	$	10,082	$	30,684				$	19,891	$	8,278	$	28,169
Commercial	63,767		18,779		82,546					95,018		19,849		114,867
Patient	2,577		7,627		10,204					3,955		6,825		10,780
Gross accounts receivable	$	86,946	$	36,488	123,434					$	118,864	$	34,952	153,816
Allowance for doubtful accounts					(37,912		)	30.7	%					(44,730		)	29.1	%
Net accounts receivable					$	85,522								$	109,086

Estimated useful lives of assets

Property and equipment is stated at cost less accumulated depreciation. Depreciation is calculated using the straight-line method over the estimated useful lives of assets as follows:



Asset	Useful Life
Computer hardware and software	3	years	-	5	years
Office equipment				5	years
Vehicles	4	years	-	5	years
Medical equipment	13	months	-	5	years
Furniture and fixtures				5	years

LOSS PER SHARE (Tables)

12 Months Ended

Dec. 31, 2017

Earnings Per Share [Abstract]

Computation of basic and diluted loss per common share

The following table sets forth the computation of basic and diluted loss per common share (in thousands, except for per share amounts):



	Year Ended December 31,
	2017			2016			2015
Numerator:
Loss from continuing operations, net of income taxes	$	(63,303	)	$	(36,172	)	$	(304,819	)
(Loss) income from discontinued operations, net of income taxes	(893		)	(6,593		)	4,691
Net loss	(64,196		)	(42,765		)	(300,128		)
Accrued dividends on Preferred Stock	(9,376		)	(8,392		)	(6,120		)
Deemed dividends on Preferred Stock	(701		)	(692		)	(3,690		)
Loss attributable to common stockholders	$	(74,273	)	$	(51,849	)	$	(309,938	)

Denominator - Basic and Diluted:
Weighted average number of common shares outstanding	123,791			93,740			68,710
Loss Per Common Share:
Loss from continuing operations, basic and diluted	$	(0.59	)	$	(0.48	)	$	(4.58	)
(Loss) income from discontinued operations, basic and diluted	(0.01		)	(0.07		)	0.07
Loss per common share, basic and diluted	$	(0.60	)	$	(0.55	)	$	(4.51	)

STOCKHOLDERS' DEFICIT (Tables)

12 Months Ended

Dec. 31, 2017

Equity [Abstract]

Carrying value of Series A and C Preferred Stock

The following table sets forth the activity recorded during the year ended December 31, 2017 related to the Series A Preferred Stock (in thousands) issued for both the PIPE Transaction and the Rights Offering:



Series A Preferred Stock carrying value at December 31, 2015	$	62,918
Exchange of Series A for Series C	(60,776		)
Accretion of discount related to issuance costs	40
Dividends recorded through December 31, 2016 ¹	280
Series A Preferred Stock carrying value at December 31, 2016	$	2,462
Accretion of discount related to issuance costs	53
Dividends recorded through December 31, 2017 ¹	312
Series A Preferred Stock carrying value at December 31, 2017	$	2,827

¹Dividends recorded reflect the increase in the Liquidation Preference associated with unpaid dividends.

The following table sets forth the activity recorded during the year ended December 31, 2017 related to the Series C Preferred Stock (in thousands):



Series C Preferred Stock carrying value at December 31, 2015	$	—
Exchange of Series A for Series C	60,776
Accretion of discount related to issuance costs	652
Dividends recorded through December 31, 2016 ¹	8,112
Series C Preferred Stock Carrying Value at December 31, 2016	$	69,540
Accretion of discount related to issuance costs	648
Dividends recorded through December 31, 2017 ¹	9,064
Series C Preferred Stock carrying value at December 31, 2017	$	79,252

¹Dividends recorded reflect the increase in the Liquidation Preference associated with unpaid dividends.

ACQUISITIONS (Tables)

12 Months Ended

Dec. 31, 2017

Business Combinations [Abstract]

Schedule of consideration transferred in acquisition

The following table sets forth the consideration transferred in connection with the acquisition of Home Solutions as of September 9, 2016 (in thousands):



Cash	$	67,516
Equity issued at closing	9,938
Capital lease obligation assumed	301
Fair value of contingent consideration	15,400
Total consideration	$	93,155

Schedule of assets acquired and liabilities assumed

The following table sets forth the estimate of fair value of the assets acquired and liabilities assumed upon acquisition of Home Solutions as of September 9, 2016 (in thousands):



Accounts receivable	$	11,956
Inventories	3,199
Prepaids and other assets	852
Total current assets	$	16,007
Property and equipment	4,350
Goodwill	58,468
Managed care contracts	24,600
Licenses	5,400
Trade name	1,800
Non-compete agreements	200
Other long-term assets	891
Total assets	$	111,716
Accounts payable	14,575
Accrued liabilities	3,986
Total liabilities	$	18,561
Net assets acquired	$	93,155

Acquisition and integration expenses



	Year Ended December 31,
	2017		2016		2015
Legal and professional fees	$	528	$	3,059	$	1,033
Financial advisory fees	—		5,087		—
Facilities consolidation and discontinuation	—		1,323		488
Other	—		653		219
Total	$	528	$	10,122	$	1,740

DISCONTINUED OPERATIONS (Tables)

12 Months Ended

Dec. 31, 2017

Discontinued Operations and Disposal Groups [Abstract]

Summary of operating results



	Year Ended December 31,
	2017		2016			2015
Revenue	$	—	$	—		$	—
Gross profit	$	—	$	—		$	—
Other operating expenses	—		185			4,485
Legal fees and settlement expense	—		2			1,312
Other expense, including gain on sale	—		17			1,157
Loss from discontinued operations, net of income taxes	$	—	$	(204	)	$	(6,954	)

The operating results included in discontinued operations of the Home Health Business for the years ended December 31, 2017, 2016 and 2015 are summarized as follows (in thousands):



	Year Ended December 31,
	2017		2016			2015
Revenue	$	—	$	—		$	—
Gross profit	$	—	$	—		$	—
Other operating expenses	—		—			417
Loss from operations	—		—			(417		)
Financial advisor fee and legal expenses	—		(44		)	—
Other costs and expenses	—		(118		)	861
Income (loss) before income taxes	—		162			(1,278		)
Income tax expense (benefit)	—		—			—
Income (loss) from discontinued operations, net of income taxes	$	—	$	162		$	(1,278	)

The operating results included in discontinued operations of the PBM Business for the years ended December 31, 2017, 2016 and 2015 are summarized as follows (in thousands):



	Year Ended December 31,
	2017			2016			2015
Revenue	$	—		$	—		$	44,375
Gross profit	$	—		$	—		$	9,763
Other operating expenses	—			1,015			5,444
Bad debt expense	—			—			(45		)
(Loss) income from operations	—			(1,015		)	4,364
Gain on sale before income taxes	—			—			(11,424		)
Financial advisory fee and legal expenses	—			614			1,731
Other income and (expenses), net	(893		)	4,922			928
(Loss) income before income taxes	(893		)	(6,551		)	13,129
Income tax expense	—			—			206
(Loss) income from discontinued operations, net of income taxes	$	(893	)	$	(6,551	)	$	12,923

GOODWILL AND INTANGIBLE ASSETS (Tables)

12 Months Ended

Dec. 31, 2017

Goodwill and Intangible Assets Disclosure [Abstract]

Schedule of changes in goodwill

Goodwill, and the changes in the carrying amount of goodwill for the years ended December 31, 2017 and 2016, are as follows (in thousands):



	Infusion Services
Balance at December 31, 2015	$	308,729
Acquisition of Home Solutions	57,218
Balance at December 31, 2016	365,947
Adjustments associated with the acquisition of Home Solutions	1,251
Balance at December 31, 2017	$	367,198

Summary of intangible assets

Intangible assets consisted of the following as of December 31, 2017 and 2016 (in thousands):



	December 31, 2017							December 31, 2016
	Gross Carrying Amount		Accumulated Amortization			Net Carrying Amount		Gross Carrying Amount		Accumulated Amortization			Net Carrying Amount
Finite Lived Assets
Infusion customer relationships	$	25,650	$	(25,650	)	$	—	$	25,650	$	(23,768	)	$	1,882
Managed care contracts	25,000		(8,403		)	16,597		24,700		(1,898		)	22,802
Licenses	5,400		(3,681		)	1,719		5,400		(906		)	4,494
Trade name	1,800		(1,181		)	619		1,800		(281		)	1,519
Non-compete agreements	1,700		(1,521		)	179		1,700		(1,354		)	346
	$	59,550	$	(40,436	)	$	19,114	$	59,250	$	(28,207	)	$	31,043

Finite lived intangible assets estimated useful lives

Finite lived intangible assets are amortized on a straight-line basis over their estimated useful lives as follows:



	Estimated Useful Life
Infusion customer relationships	5	months		-	4	years
Managed care contracts					4	years
Licenses					2	years
Trade name					2	years
Non-compete agreements		1	year	-	5	years

Estimated amortization expense

Amortization expense is expected to be the following (in thousands):



Year ending December 31,	Estimated Amortization
2018	$	8,644
2019	6,218
2020	4,252
2021	—
2022	—
Thereafter	—
Total estimated amortization expense	$	19,114

RESTRUCTURING, ACQUISITION, INTEGRATION, AND OTHER EXPENSE, NET (Tables)

12 Months Ended

Dec. 31, 2017

Restructuring and Related Activities [Abstract]

Schedule of restructuring, acquisition, integration, and other expenses, net



	Year Ended December 31,
	2017		2016			2015
Restructuring and other expense	$	12,134	$	10,334		$	22,635
Acquisition and integration expenses	528		10,122			1,740
Change in fair value of contingent consideration	—		(4,597		)	30
Total restructuring, acquisition, integration, and other expenses, net	12,662		15,859			24,405

PROPERTY AND EQUIPMENT (Tables)

12 Months Ended

Dec. 31, 2017

Property, Plant and Equipment [Abstract]

Property and equipment

Property and equipment consists of the following (in thousands):



	December 31,
	2017			2016
Computer and office equipment	$	31,371		$	30,060
Software capitalized for internal use	17,470			16,481
Vehicles	2,379			2,552
Medical equipment	36,230			32,086
Work in progress	2,478			4,370
Furniture and fixtures	5,534			5,319
Leasehold improvements	19,809			17,496
Property and equipment, gross	115,271			108,364
Less: Accumulated depreciation	(88,298		)	(75,686		)
Property and equipment, net	$	26,973		$	32,678

DEBT (Tables)

12 Months Ended

Dec. 31, 2017

Debt Disclosure [Abstract]

Schedule of debt

As of December 31, 2017 and 2016, the Company’s debt consisted of the following (in thousands):



	December 31,
	2017			2016
First Lien Note Facility, net of unamortized discount	$	198,324		$	—
Second Lien Note Facility, net of unamortized discount	85,694			—
2021 Notes, net of unamortized discount	197,363			196,670
Revolving Credit Facility	—			55,300
Term Loan Facilities	—			210,207
Capital leases	2,863			2,209
Less: Deferred financing costs	(3,656		)	(12,452		)
Total Debt	480,588			451,934
Less: Current portion	(1,722		)	(18,521		)
Long-term debt, net of current portion	$	478,866		$	433,413

Schedule of carrying value and estimated fair value differences

The following details our financial instruments where the carrying value and the fair value differ:



Financial Instrument	Carrying Value as of December 31, 2017		Markets for Identical Item (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)
First Lien Note Facility	$	198,324	$	—	$	—	$	200,578
Second Lien Note Facility	85,694		—		—		100,850
2017 Warrants	20,495		—		20,495		—
2021 Notes	197,363		—		183,561		—
Total	$	501,876	$	—	$	204,056	$	301,428

Estimated future maturities of debt



Year Ending December 31,	Amount
2018	$	1,722
2019	3,254
2020	297,887
2021	200,000
2022	—
Thereafter	—
Total future maturities	$	502,863

COMMITMENTS AND CONTINGENCIES (Tables)

12 Months Ended

Dec. 31, 2017

Commitments and Contingencies Disclosure [Abstract]

Future minimum lease payments under operating and capital leases

As of December 31, 2017, future minimum lease payments under operating and capital leases were as follows (in thousands):



	Operating Leases		Capital Leases		Total
2018	$	7,739	$	1,722	$	9,461
2019	5,010		754		5,764
2020	3,688		387		4,075
2021	2,559		—		2,559
2022	1,829		—		1,829
2023 and Thereafter	4,891		—		4,891
Total Future Minimum Lease Payments	$	25,716	$	2,863	$	28,579

INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2017

Income Tax Disclosure [Abstract]

Federal and state income tax benefit (expense)

The Company’s federal and state income tax benefit (expense) from continuing operations is summarized in the following table (in thousands):



	Year Ended December 31,
	2017			2016			2015
Current
Federal	$	925		$	—		$	—
State	(174		)	30			76
Total current	751			30			76
Deferred
Federal	1,951			(1,744		)	18,293
State	1,428			(301		)	3,163
Total deferred	3,379			(2,045		)	21,456
Total tax benefit (expense)	$	4,130		$	(2,015	)	$	21,532

Effect of temporary differences that give rise to significant portion of deferred taxes

The effect of temporary differences that give rise to a significant portion of deferred taxes is as follows (in thousands):



	December 31,
	2017			2016
Deferred tax assets:
Reserves not currently deductible	$	10,707		$	19,249
Net operating loss carryforwards	110,773			122,420
Goodwill and intangibles (tax deductible)	12,757			25,268
Accrued expenses	95			467
Property basis differences	2,813			2,578
Stock based compensation	2,371			6,887
Other	—			638
Total deferred tax assets	139,516			177,507
Deferred tax liabilities:
Other	(180		)	—
Less: valuation allowance	(138,238		)	(179,788		)
Net deferred tax asset	1,098			(2,281		)
Deferred taxes	$	1,098		$	(2,281	)

Reconciliation of the statutory rate to the effective income tax rate

The Company’s reconciliation of the statutory rate to the effective income tax rate from continuing operations is as follows (in thousands):



	Year Ended December 31,
	2017			2016			2015
Tax benefit at statutory rate	$	23,654		$	11,907		$	114,222
State tax benefit, net of federal taxes	4,587			1,398			8,414
Change in valuation allowance	41,550			(14,725		)	(57,567		)
Change in tax contingencies	10			66			37
Alternative minimum tax receivable	925			—			—
Corporate tax rate changes	(67,707		)	—			—
Goodwill impairment	—			—			(43,362		)
Other	1,111			(661		)	(212		)
Tax benefit (expense)	$	4,130		$	(2,015	)	$	21,532

Reconciliation of beginning and ending amount of gross unrecognized tax benefits

A reconciliation of the beginning and ending amount of gross unrecognized tax benefits is as follows (in thousands):



	Year Ended December 31,
	2017			2016			2015
Unrecognized tax benefits balance at January 1,	$	1,021		$	1,067		$	1,096
Lapse of statute of limitations	(7		)	(46		)	(29		)
Unrecognized tax benefits balance at December 31,	$	1,014		$	1,021		$	1,067

STOCK-BASED COMPENSATION (Tables)

12 Months Ended

Dec. 31, 2017

Disclosure of Compensation Related Costs, Share-based Payments [Abstract]

Weighted-average assumptions

The assumptions used to compute the fair value of options for the years ending December 31, 2017, 2016 and 2015 were:



	2017		2016		2015
Expected volatility	73.2	%	68.1	%	62.3	%
Risk-free interest rate	2.04	%	1.98	%	2.20	%
Expected life of options	5.7 years		4.8 years		8.9 years
Dividend rate	—		—		—

Stock option activity

A summary of stock option activity for the Equity Compensation Plans through December 31, 2017 was as follows:



	Options		Weighted Average Exercise Price		Aggregate Intrinsic Value (thousands)		Weighted Average Remaining Contractual Life
Balance at December 31, 2016	5,265,370		$	5.78	$	—	4.4 years
Granted	1,618,092		$	1.93	$	1,499
Exercised	(146,667	)	$	2.37	$	36
Forfeited and expired	(2,338,595	)	$	6.77	$	325
Balance at December 31, 2017	4,398,200		$	3.98	$	2,639	5.5 years
Outstanding options less expected forfeitures at December 31, 2017	4,210,163		$	4.07	$	2,465	5.4 years
Exercisable at December 31, 2017	2,497,766		$	5.59	$	647	3.6 years

Outstanding and exercisable stock options

The following table outlines our outstanding and exercisable stock options as of December 31, 2017:



	Options Outstanding				Options Exercisable
Range of Option Exercise Price	Outstanding Options	Weighted Average Exercise Price		Weighted Average Remaining Contractual Life	Options Exercisable	Weighted Average Exercise Price
$0.00 - $2.06	1,253,866	$	1.42	7.3 years	257,604	$	1.29
$2.06 - $4.13	1,663,258	$	2.49	6.0 years	759,086	$	2.71
$4.13 - $6.19	210,500	$	5.02	3.8 years	210,500	$	5.02
$6.19 - $8.25	983,076	$	7.20	3.5 years	983,076	$	7.20
$10.31 - $12.38	175,000	$	11.04	2.8 years	175,000	$	11.04
$12.38 - $14.44	104,500	$	13.09	4.9 years	104,500	$	13.09
$16.50 - $18.57	8,000	$	16.63	3.6 years	8,000	$	16.63
All options	4,398,200				2,497,766

Restricted stock award activity

A summary of restricted stock award activity through December 31, 2017 was as follows:



	Restricted Stock		Weighted Average Grant Date Fair Value		Weighted Average Remaining Recognition Period
Balance at December 31, 2016	547,356		$	2.43	2.2 years
Granted	1,563,922		$	1.80
Awards Vested	(145,402	)	$	3.71
Canceled	(83,513	)	$	1.83
Balance at December 31, 2017	1,882,363		$	1.82	4.0 years

SAR activity

A summary of SAR activity through December 31, 2017 was as follows:



	Stock Appreciation Rights		Weighted Average Exercise Price		Weighted Average Remaining Recognition Period
Balance at December 31, 2016	300,000		$	6.48	0.0 years
Granted	—
Exercised	—
Canceled	(200,000	)	$	5.70
Balance at December 31, 2017	100,000		$	8.05	0.0 years

SELECTED QUARTERLY FINANCIAL DATA (UNAUDITED) (Tables)

12 Months Ended

Dec. 31, 2017

Selected Quarterly Financial Information [Abstract]

Schedule of Quarterly Financial Information

A summary of unaudited quarterly financial information for the years ended December 31, 2017 and 2016 is as follows (in thousands except per share data).



	First Quarter			Second Quarter			Third Quarter			Fourth Quarter
Year ended December 31, 2017
Revenue	$	217,810		$	218,106		$	198,692		$	182,582
Gross profit	64,874			67,611			66,563			70,194
Loss from continuing operations, before income taxes	(18,801		)	(28,432		)	(12,998		)	(7,202		)
Net (loss) income from discontinued operations, net of income taxes	(299		)	(373		)	66			(287		)
Net loss	$	(19,719	)	$	(29,523	)	$	(12,992	)	$	(1,962	)

Loss per share from continuing operations, basic and diluted	$	(0.18	)	$	(0.26	)	$	(0.12	)	$	(0.03	)
Loss per share from discontinued operations, basic and diluted	—			—			—			(0.01		)
Loss per share, basic and diluted	$	(0.18	)	$	(0.26	)	$	(0.12	)	$	(0.04	)

Year ended December 31, 2016
Revenue	$	238,462		$	232,462		$	224,542		$	240,123
Gross profit	63,302			63,266			61,721			73,793
Loss from continuing operations, before income taxes	(10,311		)	(8,770		)	(11,012		)	(4,064		)
Net (loss) income from discontinued operations, net of income taxes	504			169			107			(7,373		)
Net loss	$	(9,830	)	$	(8,750	)	$	(11,327	)	$	(12,858	)

Loss per share from continuing operations, basic and diluted	$	(0.17	)	$	(0.14	)	$	(0.11	)	$	(0.06	)
Income (loss) per share from discontinued operations, basic and diluted	—			—			—			(0.07		)
Loss per share, basic and diluted	$	(0.17	)	$	(0.14	)	$	(0.11	)	$	(0.13	)

NATURE OF BUSINESS (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
NATURE OF BUSINESS (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Jan. 01, 2015	Dec. 31, 2014
Income Statement Related Disclosures [Abstract]
Net revenue	$ 182,582	$ 198,692	$ 218,106	$ 217,810	$ 240,123	$ 224,542	$ 232,462	$ 238,462	$ 817,190	$ 935,589	$ 982,223
Gross profit	70,194	66,563	67,611	64,874	73,793	61,721	63,266	63,302	269,242	262,082	259,952
Total Operating Expenses										262,621	549,365
Interest expense									52,072	37,572	36,938
Loss from continuing operations, net of income taxes									(63,303)	(36,172)	(304,819)
(Loss) income from discontinued operations, net of income taxes	(287)	66	(373)	(299)	(7,373)	107	169	504	(893)	(6,593)	4,691
Net loss	(1,962)	$ (12,992)	$ (29,523)	$ (19,719)	(12,858)	$ (11,327)	$ (8,750)	$ (9,830)	(64,196)	(42,765)	(300,128)
Balance Sheet Related Disclosures [Abstract]
Total assets	603,092				604,985				603,092	604,985
Total liabilities	605,765				566,604				605,765	566,604
Additional paid-in capital	624,762				611,682				624,762	611,682
Accumulated deficit	(709,511)				(645,315)				(709,511)	(645,315)
Total stockholders' equity	(84,752)				(33,621)				(84,752)	(33,621)	(81,515)		$ 216,589
Total stockholders' equity	$ 603,092				604,985				$ 603,092	604,985
Accumulated deficit correction adjustment												$ 400
Previously Reported
Income Statement Related Disclosures [Abstract]
Net revenue										935,589	982,223
Gross profit										265,631	260,915
Total Operating Expenses										263,702	548,562
Interest expense										38,235	37,313
Loss from continuing operations, net of income taxes										(34,367)	(303,428)
(Loss) income from discontinued operations, net of income taxes										(7,139)	3,721
Net loss										(41,506)	(299,707)
Balance Sheet Related Disclosures [Abstract]
Total assets					607,740					607,740
Total liabilities					567,301					567,301
Additional paid-in capital					611,844					611,844
Accumulated deficit					(643,419)					(643,419)
Total stockholders' equity					(31,563)					(31,563)
Total stockholders' equity					607,740					607,740
Corrections
Income Statement Related Disclosures [Abstract]
Net revenue										0	0
Gross profit										(3,549)	(963)
Total Operating Expenses										(1,081)	803
Interest expense										(663)	(375)
Loss from continuing operations, net of income taxes										(1,805)	(1,391)
(Loss) income from discontinued operations, net of income taxes										546	970
Net loss										(1,259)	$ (421)
Balance Sheet Related Disclosures [Abstract]
Total assets					(2,755)					(2,755)
Total liabilities					(697)					(697)
Additional paid-in capital					(162)					(162)
Accumulated deficit					(1,896)					(1,896)
Total stockholders' equity					(2,058)					(2,058)
Total stockholders' equity					$ (2,755)					$ (2,755)

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Cash and Cash Equivalents (Details) $ in Millions	Dec. 31, 2017 USD ($)
Accounting Policies [Abstract]
Restricted cash to collateralize outstanding letters of credit	$ 5.0

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Allowance for Doubtful Accounts (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2017 USD ($) accounts_receivable	Dec. 31, 2016 USD ($)
Accounting Policies [Abstract]
Number of primary overall types of accounts receivable \| accounts_receivable	3
Change in Estimate of the Collectability of Accounts Receivable
Gross accounts receivable	$ 123,434	$ 153,816
Allowance for doubtful accounts	(37,912)	(44,730)
Net accounts receivable	$ 85,522	$ 109,086
Allowance for doubtful accounts, percentage of accounts receivable	30.70%	29.10%
Decrease in allowance, due to change in estimate	$ 3,000
0 - 180 days
Change in Estimate of the Collectability of Accounts Receivable
Gross accounts receivable	86,946	$ 118,864
Over 180 days
Change in Estimate of the Collectability of Accounts Receivable
Gross accounts receivable	36,488	34,952
Government
Change in Estimate of the Collectability of Accounts Receivable
Gross accounts receivable	30,684	28,169
Government \| 0 - 180 days
Change in Estimate of the Collectability of Accounts Receivable
Gross accounts receivable	20,602	19,891
Government \| Over 180 days
Change in Estimate of the Collectability of Accounts Receivable
Gross accounts receivable	10,082	8,278
Commercial
Change in Estimate of the Collectability of Accounts Receivable
Gross accounts receivable	82,546	114,867
Commercial \| 0 - 180 days
Change in Estimate of the Collectability of Accounts Receivable
Gross accounts receivable	63,767	95,018
Commercial \| Over 180 days
Change in Estimate of the Collectability of Accounts Receivable
Gross accounts receivable	18,779	19,849
Patient
Change in Estimate of the Collectability of Accounts Receivable
Gross accounts receivable	10,204	10,780
Patient \| 0 - 180 days
Change in Estimate of the Collectability of Accounts Receivable
Gross accounts receivable	2,577	3,955
Patient \| Over 180 days
Change in Estimate of the Collectability of Accounts Receivable
Gross accounts receivable	$ 7,627	$ 6,825

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Property and Equipment (Details)	12 Months Ended
	Dec. 31, 2017
Computer hardware and software \| Minimum
Property and Equipment
Useful Life	3 years
Computer hardware and software \| Maximum
Property and Equipment
Useful Life	5 years
Office equipment
Property and Equipment
Useful Life	5 years
Vehicles \| Minimum
Property and Equipment
Useful Life	4 years
Vehicles \| Maximum
Property and Equipment
Useful Life	5 years
Medical equipment \| Minimum
Property and Equipment
Useful Life	13 months
Medical equipment \| Maximum
Property and Equipment
Useful Life	5 years
Furniture and fixtures
Property and Equipment
Useful Life	5 years

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Accounting for Stock-Based Compensation (Details)	Dec. 31, 2017 stock_compensation_plan
Accounting Policies [Abstract]
Number of stock-based employee compensation plans	1

LOSS PER SHARE (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Earnings Per Share [Abstract]
Common stock, par value (in USD per share)	$ 0.0001				$ 0.0001				$ 0.0001	$ 0.0001
Preferred stock, par value (in USD per share)	$ 0.0001				$ 0.0001				$ 0.0001	$ 0.0001
Loss from continuing operations, net of income taxes									$ (63,303)	$ (36,172)	$ (304,819)
(Loss) income from discontinued operations, net of income taxes	$ (287)	$ 66	$ (373)	$ (299)	$ (7,373)	$ 107	$ 169	$ 504	(893)	(6,593)	4,691
Net loss	$ (1,962)	$ (12,992)	$ (29,523)	$ (19,719)	$ (12,858)	$ (11,327)	$ (8,750)	$ (9,830)	(64,196)	(42,765)	(300,128)
Accrued dividends on Preferred Stock									(9,376)	(8,392)	(6,120)
Deemed dividends on Preferred Stock									(701)	(692)	(3,690)
Loss attributable to common stockholders									$ (74,273)	$ (51,849)	$ (309,938)
Denominator - Basic and Diluted:
Weighted average number of common shares outstanding (in shares)									123,791	93,740	68,710
Loss Per Common Share:
Loss from continuing operations, basic and diluted (in USD per share)	$ (0.03)	$ (0.12)	$ (0.26)	$ (0.18)	$ (0.06)	$ (0.11)	$ (0.14)	$ (0.17)	$ (0.59)	$ (0.48)	$ (4.58)
Income (loss) from discontinued operations, basic and diluted (in USD per share)	(0.01)	0.00	0.00	0.00	(0.07)	0.00	0.00	0.00	(0.01)	(0.07)	0.07
Net loss, basic and diluted (in USD per share)	$ (0.04)	$ (0.12)	$ (0.26)	$ (0.18)	$ (0.13)	$ (0.11)	$ (0.14)	$ (0.17)	$ (0.60)	$ (0.55)	$ (4.51)

STOCKHOLDERS' DEFICIT - Carrying Value of Series A and C Preferred Stock (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Convertible Preferred Stock
Class of Stock [Line Items]
Fair value assumptions, dividend yield (as a percent)	11.50%
Series A Preferred Stock
Increase (Decrease) in Temporary Equity [Roll Forward]
Preferred stock carrying value, beginning of period	$ 2,462	$ 62,918
Exchange of Series A for Series C		(60,776)
Accretion of discount related to beneficial conversion feature	53	40
Dividends Recorded	312	280
Preferred stock carrying value, at end of period	2,827	2,462
Series C Preferred Stock
Increase (Decrease) in Temporary Equity [Roll Forward]
Preferred stock carrying value, beginning of period	69,540	0
Exchange of Series A for Series C		60,776
Accretion of discount related to beneficial conversion feature	648	652
Dividends Recorded	9,064	8,112
Preferred stock carrying value, at end of period	$ 79,252	$ 69,540

STOCKHOLDERS' DEFICIT - First Quarter 2017 Private Placement (Details) - USD ($) $ / shares in Units, $ in Thousands			12 Months Ended
	Jun. 29, 2017	Mar. 01, 2017	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Class of Stock [Line Items]
Proceeds from equity offering			$ 20,777	$ 83,267	$ 0
Private Placement \| Common Stock
Class of Stock [Line Items]
Shares issued (in shares)	6,359,350	3,300,000.0
Proceeds from equity offering	$ 15,900	$ 5,100
Stock offering price (in USD per share)	$ 2.50	$ 1.5366

STOCKHOLDERS' DEFICIT - 2017 Warrants (Details) - Common Stock - 2017 Warrants - USD ($) $ / shares in Units, $ in Thousands		12 Months Ended
	Jun. 29, 2017	Dec. 31, 2017
Class of Stock [Line Items]
Warrant exercise threshold	4.99%
Ownership by non-controlling owners	19.99%
Warrants, exercise term	10 years
Warrants, exercise price (in USD per share)	$ 2.00
Warrant remeasurement adjustment		$ 3,600
Fair value of warrants		$ 20,495

STOCKHOLDERS' DEFICIT - Second Quarter 2017 Private Placement (Details) - USD ($) $ / shares in Units, $ in Thousands			12 Months Ended
	Jun. 29, 2017	Mar. 01, 2017	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Class of Stock [Line Items]
Proceeds from equity offering			$ 20,777	$ 83,267	$ 0
Common Stock \| Private Placement
Class of Stock [Line Items]
Shares issued (in shares)	6,359,350	3,300,000.0
Stock offering price (in USD per share)	$ 2.50	$ 1.5366
Proceeds from equity offering	$ 15,900	$ 5,100
Associated issuance costs	$ 200

STOCKHOLDERS' DEFICIT - Shelf Registration Statement (Details)	May 02, 2016 USD ($)
Equity [Abstract]
Amount raised in shelf registration	$ 200,000,000.0

STOCKHOLDERS' DEFICIT - Authorized Shares (Details) - shares	Dec. 31, 2017	Dec. 31, 2016	Nov. 30, 2016
Equity [Abstract]
Common stock, shares authorized (in shares)	250,000,000	125,000,000	125,000,000

STOCKHOLDERS' DEFICIT - Treasury Stock (Details) - shares	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Equity [Abstract]
Treasury stock surrendered to satisfy tax withholding obligations (in shares)	5,106
Treasury stock held (in shares)	5,106	0

ACQUISITIONS - Additional Information (Details) - USD ($) $ in Thousands	Oct. 04, 2017	Sep. 09, 2016	Dec. 31, 2017	Sep. 30, 2017
Business Acquisition [Line Items]
Amount of shortfall paid	$ 500
Liability in anticipation of shortfall in collections			$ 100	$ 300
Shortfall in government receivables			$ 400
Home Solutions
Business Acquisition [Line Items]
Cash consideration paid		$ 67,516
Equity issued in acquisition (in shares)		3,750,000
Home Solutions \| Tranche A \| Restricted Stock Units (RSUs)
Business Acquisition [Line Items]
Value of equity issued in acquisition		$ 3,100
Home Solutions \| Tranche B \| Restricted Stock Units (RSUs)
Business Acquisition [Line Items]
Value of equity issued in acquisition		$ 4,000

ACQUISITIONS - Consideration Transferred in Acquisition (Details) - Home Solutions $ in Thousands	Sep. 09, 2016 USD ($)
Business Acquisition [Line Items]
Cash	$ 67,516
Equity issued at closing	9,938
Capital lease obligation assumed	301
Fair value of contingent consideration	15,400
Total consideration	$ 93,155

ACQUISITIONS - Assets Acquired and Liabilities Assumed (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016	Sep. 09, 2016	Dec. 31, 2015
Business Acquisition [Line Items]
Goodwill	$ 367,198	$ 365,947		$ 308,729
Home Solutions
Business Acquisition [Line Items]
Accounts receivable			$ 11,956
Inventories			3,199
Prepaids and other assets			852
Total current assets			16,007
Property and equipment			4,350
Goodwill			58,468
Other long-term assets			891
Total assets			111,716
Accounts payable			14,575
Accrued liabilities			3,986
Total liabilities			18,561
Net assets acquired			93,155
Home Solutions \| Managed care contracts
Business Acquisition [Line Items]
Intangible assets			24,600
Home Solutions \| Licenses
Business Acquisition [Line Items]
Intangible assets			5,400
Home Solutions \| Trade name
Business Acquisition [Line Items]
Intangible assets			1,800
Home Solutions \| Non-compete agreements
Business Acquisition [Line Items]
Intangible assets			$ 200

ACQUISITIONS - Acquisition and Integration Expense (Details) - Acquisition and Integration Costs - All Current Acquirees - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Business Combination, Separately Recognized Transactions [Line Items]
Legal and professional fees	$ 528	$ 3,059	$ 1,033
Financial advisory fees	0	5,087	0
Facilities consolidation and discontinuation	0	1,323	488
Other	0	653	219
Total	$ 528	$ 10,122	$ 1,740

DISCONTINUED OPERATIONS - Summary of Operating Results (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Discontinued Operations
Bad debt expense	$ 23,697	$ 26,608	$ 42,444
PBM Services
Discontinued Operations
Revenue	0	0	44,375
Gross profit	0	0	9,763
Other operating expenses	0	1,015	5,444
Bad debt expense	0	0	(45)
(Loss) income from operations	0	(1,015)	4,364
Gain on sale before income taxes	0	0	(11,424)
Financial advisory fee and legal expenses	0	614	1,731
Other income and (expenses), net	(893)	4,922	928
Income (loss) before income taxes	(893)	(6,551)	13,129
Income tax expense (benefit)	0	0	206
Income (loss) from discontinued operations, net of income taxes	(893)	(6,551)	12,923
Home Health Business
Discontinued Operations
Revenue	0	0	0
Gross profit	0	0	0
Other operating expenses	0	0	417
(Loss) income from operations	0	0	(417)
Financial advisory fee and legal expenses	0	(44)	0
Other income and (expenses), net	0	(118)	861
Income (loss) before income taxes	0	162	(1,278)
Income tax expense (benefit)	0	0	0
Income (loss) from discontinued operations, net of income taxes	0	162	(1,278)
Pharmacy Services Asset Sale
Discontinued Operations
Revenue	0	0	0
Gross profit	0	0	0
Other operating expenses	0	185	4,485
Legal fees and settlement expense	0	2	1,312
Other income and (expenses), net	0	17	1,157
Income (loss) from discontinued operations, net of income taxes	$ 0	$ (204)	$ (6,954)

DISCONTINUED OPERATIONS - Additional Information (Details) - Walgreens - Arbitration Settled Litigation - Pharmacy Services Asset Sale $ in Millions	Dec. 28, 2016 USD ($)
Discontinued Operations
Settlement amount accrued	$ 5.8
Total sales claimed in violation of agreement, percentage	3.00%

GOODWILL AND INTANGIBLE ASSETS - Schedule of Changes in Goodwill (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Goodwill [Roll Forward]
Goodwill, beginning balance	$ 365,947	$ 308,729
Acquisition of Home Solutions		57,218
Adjustments associated with the acquisition of Home Solutions	1,251
Goodwill, ending balance	$ 367,198	$ 365,947

GOODWILL AND INTANGIBLE ASSETS - Additional Information (Details) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Sep. 30, 2015	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Goodwill and Intangible Assets Disclosure [Abstract]
Impairment of goodwill	$ 251,900	$ 0	$ 0	$ 251,850
Depreciation and amortization expense		$ 11,800	$ 6,200	$ 5,100

GOODWILL AND INTANGIBLE ASSETS - Intangible Assets (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Finite Lived Assets
Gross Carrying Amount	$ 59,550	$ 59,250
Accumulated Amortization	(40,436)	(28,207)
Net Carrying Amount	19,114	31,043
Infusion customer relationships
Finite Lived Assets
Gross Carrying Amount	25,650	25,650
Accumulated Amortization	(25,650)	(23,768)
Net Carrying Amount	0	1,882
Managed care contracts
Finite Lived Assets
Gross Carrying Amount	25,000	24,700
Accumulated Amortization	(8,403)	(1,898)
Net Carrying Amount	16,597	22,802
Licenses
Finite Lived Assets
Gross Carrying Amount	5,400	5,400
Accumulated Amortization	(3,681)	(906)
Net Carrying Amount	1,719	4,494
Trade name
Finite Lived Assets
Gross Carrying Amount	1,800	1,800
Accumulated Amortization	(1,181)	(281)
Net Carrying Amount	619	1,519
Non-compete agreements
Finite Lived Assets
Gross Carrying Amount	1,700	1,700
Accumulated Amortization	(1,521)	(1,354)
Net Carrying Amount	$ 179	$ 346

GOODWILL AND INTANGIBLE ASSETS - Finite-Lived Intangible Asset Useful Life (Details)	12 Months Ended
	Dec. 31, 2017
Infusion customer relationships \| Minimum
Finite-Lived Intangible Assets [Line Items]
Estimated useful lives	5 months
Infusion customer relationships \| Maximum
Finite-Lived Intangible Assets [Line Items]
Estimated useful lives	4 years
Managed care contracts
Finite-Lived Intangible Assets [Line Items]
Estimated useful lives	4 years
Licenses
Finite-Lived Intangible Assets [Line Items]
Estimated useful lives	2 years
Trade name
Finite-Lived Intangible Assets [Line Items]
Estimated useful lives	2 years
Non-compete agreements \| Minimum
Finite-Lived Intangible Assets [Line Items]
Estimated useful lives	1 year
Non-compete agreements \| Maximum
Finite-Lived Intangible Assets [Line Items]
Estimated useful lives	5 years

GOODWILL AND INTANGIBLE ASSETS - Schedule of Future Amortization (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Goodwill and Intangible Assets Disclosure [Abstract]
2018	$ 8,644
2019	6,218
2020	4,252
2021	0
2022	0
Thereafter	0
Total estimated amortization expense	$ 19,114	$ 31,043

RESTRUCTURING, ACQUISITION, INTEGRATION, AND OTHER EXPENSE, NET (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Restructuring Cost and Reserve [Line Items]
Change in fair value of contingent consideration	$ 0	$ (4,597)	$ (30)
Total restructuring, acquisition, integration, and other expenses, net	12,662	15,859	24,405
Financial Improvement Plan
Restructuring Cost and Reserve [Line Items]
Restructuring and other expense	12,134	10,334	22,635
Acquisition and integration expenses	528	10,122	1,740
Change in fair value of contingent consideration	0	(4,597)	30
Total restructuring, acquisition, integration, and other expenses, net	$ 12,662	$ 15,859	$ 24,405

PROPERTY AND EQUIPMENT (Details) - USD ($)	12 Months Ended
PROPERTY AND EQUIPMENT (Details) - USD ($)	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Property and Equipment
Property and equipment, gross	$ 115,271,000	$ 108,364,000
Less: Accumulated depreciation	(88,298,000)	(75,686,000)
Property and equipment, net	26,973,000	32,678,000
Depreciation expense	27,725,000	22,025,000	$ 22,864,000
Impairment of property, plant and equipment	0
Computer and office equipment
Property and Equipment
Property and equipment, gross	31,371,000	30,060,000
Software capitalized for internal use
Property and Equipment
Property and equipment, gross	17,470,000	16,481,000
Vehicles
Property and Equipment
Property and equipment, gross	2,379,000	2,552,000
Medical equipment
Property and Equipment
Property and equipment, gross	36,230,000	32,086,000
Work in progress
Property and Equipment
Property and equipment, gross	2,478,000	4,370,000
Furniture and fixtures
Property and Equipment
Property and equipment, gross	5,534,000	5,319,000
Leasehold improvements
Property and Equipment
Property and equipment, gross	19,809,000	17,496,000
Assets held under capital leases
Property and Equipment
Depreciation expense	$ 15,900,000	$ 15,800,000	$ 17,700,000

DEBT - Schedule of Debt (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016	Feb. 11, 2014
Debt Instrument [Line Items]
Long-term debt	$ 502,863
Less: Deferred financing costs	(3,656)	$ (12,452)
Total Debt	480,588	451,934
Less: Current portion	(1,722)	(18,521)
Long-term debt, net of current portion	478,866	433,413
First Lien Note Facility, net of unamortized discount
Debt Instrument [Line Items]
Long-term debt	198,324	0
Second Lien Note Facility, net of unamortized discount
Debt Instrument [Line Items]
Long-term debt	85,694	0
2021 Notes, net of unamortized discount
Debt Instrument [Line Items]
Long-term debt	197,363	196,670
Less: Deferred financing costs			$ (500)
Term Loan Facilities
Debt Instrument [Line Items]
Long-term debt	0	210,207
Capital leases
Debt Instrument [Line Items]
Capital leases	2,863	2,209
Senior Credit Facilities \| Revolving Credit Facility
Debt Instrument [Line Items]
Long-term debt	$ 0	$ 55,300

DEBT - Debt Facilities (Details) - USD ($)			12 Months Ended
DEBT - Debt Facilities (Details) - USD ($)	Jun. 29, 2017	Mar. 01, 2017	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Jan. 06, 2017	Feb. 11, 2014	Jul. 31, 2013
Debt Instrument [Line Items]
Proceeds from equity offering			$ 20,777,000	$ 83,267,000	$ 0
Private Placement \| Common Stock
Debt Instrument [Line Items]
Proceeds from equity offering	$ 15,900,000	$ 5,100,000
Associated issuance costs	$ 200,000
2017 Warrants \| Common Stock
Debt Instrument [Line Items]
Warrant exercise threshold	4.99%
Warrant remeasurement adjustment			3,600,000
Fair value of warrants			$ 20,495,000
Revolving Credit Facility \| Senior Notes \| Revolving Credit Facility
Debt Instrument [Line Items]
Aggregate principal debt amount								$ 75,000,000.0
Term Loan B Facility \| Senior Notes
Debt Instrument [Line Items]
Aggregate principal debt amount								250,000,000.0
Delayed Draw Term Loan B Facility \| Senior Notes
Debt Instrument [Line Items]
Aggregate principal debt amount								$ 150,000,000.0
Priming Credit Agreement \| Credit Facility
Debt Instrument [Line Items]
Aggregate principal debt amount						$ 25,000,000
First Lien Note Facility \| Senior Notes
Debt Instrument [Line Items]
Aggregate principal debt amount	$ 200,000,000
Quarterly installment amortization			0.625%
Early repayment premium base rate			5.00%
Principal prepayment limit			$ 50,000,000
Penalty interest rate increase			2.00%
First Lien Note Facility \| Senior Notes \| Redemption Period One
Debt Instrument [Line Items]
Early repayment premium			4.00%
First Lien Note Facility \| Senior Notes \| Redemption Period Two
Debt Instrument [Line Items]
Early repayment premium			2.00%
First Lien Note Facility \| Senior Notes \| Redemption Period Three
Debt Instrument [Line Items]
Early repayment premium			0.00%
First Lien Note Facility \| Senior Notes \| Base Rate
Debt Instrument [Line Items]
Basis spread on variable rate			6.00%
First Lien Note Facility \| Senior Notes \| Base Rate \| Minimum
Debt Instrument [Line Items]
Basis spread on variable rate			0.50%
First Lien Note Facility \| Senior Notes \| LIBOR
Debt Instrument [Line Items]
Basis spread on variable rate			7.00%
First Lien Note Facility \| Senior Notes \| LIBOR \| Minimum
Debt Instrument [Line Items]
Basis spread on variable rate			1.00%
First Lien Note Facility \| Senior Notes \| Prime Rate
Debt Instrument [Line Items]
Basis spread on variable rate			1.00%
Second Lien Note Facility \| Senior Notes
Debt Instrument [Line Items]
Aggregate principal debt amount	100,000,000
Early repayment premium base rate			5.00%
Penalty interest rate increase			2.00%
Second Lien Note Facility \| Senior Notes \| Redemption Period One
Debt Instrument [Line Items]
Early repayment premium			4.00%
Second Lien Note Facility \| Senior Notes \| Redemption Period Two
Debt Instrument [Line Items]
Early repayment premium			2.00%
Second Lien Note Facility \| Senior Notes \| Redemption Period Three
Debt Instrument [Line Items]
Early repayment premium			0.00%
Second Lien Note Facility \| Senior Notes \| Option One
Debt Instrument [Line Items]
Basis spread on variable rate			9.25%
Second Lien Note Facility \| Senior Notes \| Option Two
Debt Instrument [Line Items]
Basis spread on variable rate			11.25%
Second Lien Note Facility \| Senior Notes \| Option Three
Debt Instrument [Line Items]
Basis spread on variable rate			10.25%
Second Lien Note Facility \| Senior Notes \| Option Three, Half Cash
Debt Instrument [Line Items]
Basis spread on variable rate			4.625%
Second Lien Note Facility \| Senior Notes \| Option Three, Half Capitalized Interest
Debt Instrument [Line Items]
Basis spread on variable rate			5.625%
Second Lien Note Facility \| Senior Notes \| LIBOR \| Option One \| Minimum
Debt Instrument [Line Items]
Basis spread on variable rate			1.25%
Second Lien Delayed Draw Notes \| Senior Notes
Debt Instrument [Line Items]
Delayed draw permitted	$ 10,000,000
Period subsequent to closing for delayed draw	18 months
2021 Notes Indenture
Debt Instrument [Line Items]
Aggregate principal debt amount							$ 200,000,000.0
Stated interest rate			8.875%				8.875%

DEBT - 2021 Notes (Details) - USD ($)	Feb. 11, 2014	Dec. 31, 2017
Debt Instrument [Line Items]
Unamortized discount		$ 2,600,000
2021 Notes Indenture
Debt Instrument [Line Items]
Aggregate principal debt amount	$ 200,000,000.0
Stated interest rate	8.875%	8.875%
Unamortized discount	$ 5,000,000
Proceeds from issuance of long-term debt	194,500,000
Revolving Credit Facility
Debt Instrument [Line Items]
Repayments of short-term debt	59,300,000
First Lien Note Facility
Debt Instrument [Line Items]
Repayments of long-term debt	$ 135,200,000

DEBT - Fair Value of Financial Instruments (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Debt Instrument [Line Items]
Long-term debt	$ 502,863
First Lien Note Facility
Debt Instrument [Line Items]
Long-term debt	198,324	$ 0
Second Lien Note Facility
Debt Instrument [Line Items]
Long-term debt	85,694	0
2021 Notes Indenture
Debt Instrument [Line Items]
Long-term debt	197,363	$ 196,670
Carrying Value
Debt Instrument [Line Items]
Long-term debt	501,876
Carrying Value \| First Lien Note Facility
Debt Instrument [Line Items]
Long-term debt	198,324
Carrying Value \| Second Lien Note Facility
Debt Instrument [Line Items]
Long-term debt	85,694
Carrying Value \| 2017 Warrants
Debt Instrument [Line Items]
Long-term debt	20,495
Carrying Value \| 2021 Notes Indenture
Debt Instrument [Line Items]
Long-term debt	197,363
Fair Value \| Markets for Identical Item (Level 1)
Debt Instrument [Line Items]
Long-term debt	0
Fair Value \| Markets for Identical Item (Level 1) \| First Lien Note Facility
Debt Instrument [Line Items]
Long-term debt	0
Fair Value \| Markets for Identical Item (Level 1) \| Second Lien Note Facility
Debt Instrument [Line Items]
Long-term debt	0
Fair Value \| Markets for Identical Item (Level 1) \| 2017 Warrants
Debt Instrument [Line Items]
Long-term debt	0
Fair Value \| Markets for Identical Item (Level 1) \| 2021 Notes Indenture
Debt Instrument [Line Items]
Long-term debt	0
Fair Value \| Significant Other Observable Inputs (Level 2)
Debt Instrument [Line Items]
Long-term debt	204,056
Fair Value \| Significant Other Observable Inputs (Level 2) \| First Lien Note Facility
Debt Instrument [Line Items]
Long-term debt	0
Fair Value \| Significant Other Observable Inputs (Level 2) \| Second Lien Note Facility
Debt Instrument [Line Items]
Long-term debt	0
Fair Value \| Significant Other Observable Inputs (Level 2) \| 2017 Warrants
Debt Instrument [Line Items]
Long-term debt	20,495
Fair Value \| Significant Other Observable Inputs (Level 2) \| 2021 Notes Indenture
Debt Instrument [Line Items]
Long-term debt	183,561
Fair Value \| Significant Unobservable Inputs (Level 3)
Debt Instrument [Line Items]
Long-term debt	301,428
Fair Value \| Significant Unobservable Inputs (Level 3) \| First Lien Note Facility
Debt Instrument [Line Items]
Long-term debt	200,578
Fair Value \| Significant Unobservable Inputs (Level 3) \| Second Lien Note Facility
Debt Instrument [Line Items]
Long-term debt	100,850
Fair Value \| Significant Unobservable Inputs (Level 3) \| 2017 Warrants
Debt Instrument [Line Items]
Long-term debt	0
Fair Value \| Significant Unobservable Inputs (Level 3) \| 2021 Notes Indenture
Debt Instrument [Line Items]
Long-term debt	$ 0

DEBT - Deferred Financing Costs (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016	Feb. 11, 2014	Jul. 31, 2013
Debt Instrument [Line Items]
Deferred finance costs, net	$ 3,656	$ 12,452
Senior Credit Facilities
Debt Instrument [Line Items]
Deferred finance costs, net				$ 4,100
2021 Notes Indenture
Debt Instrument [Line Items]
Deferred finance costs, net			$ 500

DEBT - Future Maturities (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Debt Disclosure [Abstract]
Deferred finance costs, net	$ (3,656)	$ (12,452)
Unamortized discount	2,600
2018	1,722
2019	3,254
2020	297,887
2021	200,000
2022	0
Thereafter	0
Total future maturities	$ 502,863

DEBT - Interest Expense (Details)	Dec. 31, 2017	Dec. 31, 2016
Credit Facility \| Revolving Credit Facility
Short-term Debt [Line Items]
Weighted average interest rate	10.30%	10.30%

COMMITMENTS AND CONTINGENCIES - Legal Proceedings (Details) - Arbitration Settled Litigation - Pharmacy Services Asset Sale - Walgreens $ in Millions	Dec. 28, 2016 USD ($)
Legal Proceedings
Total sales claimed in violation of agreement, percentage	3.00%
Settlement amount accrued	$ 5.8
Percent of total damages sought	20.00%

COMMITMENTS AND CONTINGENCIES - Leases (Details) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Operating Leases
2018	$ 7,739,000
2019	5,010,000
2020	3,688,000
2021	2,559,000
2022	1,829,000
2023 and Thereafter	4,891,000
Total Future Minimum Lease Payments	25,716,000
Capital Leases
2018	1,722,000
2019	754,000
2020	387,000
2021	0
2022	0
2023 and Thereafter	0
Total Future Minimum Lease Payments	2,863,000
Total
2018	9,461,000
2019	5,764,000
2020	4,075,000
2021	2,559,000
2022	1,829,000
2023 and Thereafter	4,891,000
Total Future Minimum Lease Payments	28,579,000
Rent expense for leased facilities and equipment	7,700,000	$ 7,300,000	$ 7,200,000
Purchase commitments outstanding	$ 0
Minimum
Future minimum lease payment for operating and capital leases
Capital lease interest rate	3.00%
Maximum
Future minimum lease payment for operating and capital leases
Capital lease interest rate	7.00%

CONCENTRATION OF RISK (Details) - Customer Concentration Risk - Sales Revenue	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
UnitedHealthcare
Concentration Risk [Line Items]
Concentration risk, percentage	18.00%	24.00%	26.00%
Medicare
Concentration Risk [Line Items]
Concentration risk, percentage	7.00%	8.00%	7.00%

INCOME TAXES - Reconciliation of Tax Benefit (Expense) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Current
Federal	$ 925	$ 0	$ 0
State	(174)	30	76
Total current	751	30	76
Deferred
Federal	1,951	(1,744)	18,293
State	1,428	(301)	3,163
Total deferred	3,379	(2,045)	21,456
Tax benefit (expense)	$ 4,130	$ (2,015)	$ 21,532

INCOME TAXES - Temporary Differences That Give Rise to Deferred Tax (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Deferred tax assets:
Reserves not currently deductible	$ 10,707	$ 19,249
Net operating loss carryforwards	110,773	122,420
Goodwill and intangibles (tax deductible)	12,757	25,268
Accrued expenses	95	467
Property basis differences	2,813	2,578
Stock based compensation	2,371	6,887
Other	0	638
Total deferred tax assets	139,516	177,507
Deferred tax liabilities:
Other	180	0
Less: valuation allowance	(138,238)	(179,788)
Net deferred tax asset	1,098
Net deferred tax liability		(2,281)
Deferred taxes	1,098
Deferred taxes	$ 0	$ (2,281)

INCOME TAXES - Additional Information (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Operating Loss Carryforwards [Line Items]
Valuation allowance	$ 138,238	$ 179,788
Unrecognized Tax Benefits	1,014	$ 1,021	$ 1,067	$ 1,096
Federal
Operating Loss Carryforwards [Line Items]
Net operating loss carryforwards	410,300
Net operating loss carryforwards subject to annual limitation	12,900
State
Operating Loss Carryforwards [Line Items]
Net operating loss carryforwards	$ 450,400

INCOME TAXES - Reconciliation of Statutory to Effective Income Tax Rate (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Income Tax Disclosure [Abstract]
Tax benefit at statutory rate	$ 23,654	$ 11,907	$ 114,222
State tax benefit, net of federal taxes	4,587	1,398	8,414
Change in valuation allowance	41,550	(14,725)	(57,567)
Change in tax contingencies	10	66	37
Alternative minimum tax receivable	925	0	0
Corporate tax rate changes	(67,707)	0	0
Goodwill impairment	0	0	(43,362)
Other	1,111	(661)	(212)
Tax benefit (expense)	$ 4,130	$ (2,015)	$ 21,532

INCOME TAXES - Unrecognized Tax Benefit (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Reconciliation of Unrecognized Tax Benefits [Roll Forward]
Unrecognized tax benefits, beginning balance	$ 1,021	$ 1,067	$ 1,096
Lapse of statute of limitations	(7)	(46)	(29)
Unrecognized tax benefits, ending balance	$ 1,014	$ 1,021	$ 1,067

STOCK-BASED COMPENSATION - Equity Incentive Plan (Details) - shares	Nov. 30, 2016	Dec. 31, 2017	Nov. 29, 2016
Charter Amendment
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares authorized (in shares)	250,000,000		125,000,000
2008 Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares authorized (in shares)	3,000,000
Shares available for grant (in shares)		5,245,719
2008 Plan \| Stock Option
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares authorized (in shares)			500,000
2008 Plan \| Stock Appreciation Rights (SARs)
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares authorized (in shares)			500,000
2008 Plan \| Restricted Stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares authorized (in shares)			350,000
2008 Plan \| Common Stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares authorized (in shares)	14,605,000		9,355,000
Additional shares authorized (in shares)	5,250,000

STOCK-BASED COMPENSATION - Employee Stock Purchase Plan (Details) - USD ($) $ / shares in Units, $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	May 07, 2013
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Common stock, par value (in USD per share)	$ 0.0001	$ 0.0001
Employee Stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares available for grant (in shares)	53,462		750,000
Common stock, par value (in USD per share)			$ 0.0001
Stock issued during period, (in shares)	265,608
Compensation expense	$ 0.1

STOCK-BASED COMPENSATION - BioScrip/CHS Equity Plan (Details)	Dec. 31, 2017 shares
BioScrip/ CHS Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares available for grant (in shares)	0

STOCK-BASED COMPENSATION - Stock Options (Details) - USD ($) $ / shares in Units, $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unrecognized compensation expense	$ 1.6
Stock Option
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period	3 years
Exercise price, not less than	100.00%
Exercise period	10 years
Compensation expense	$ 1.0	$ 3.4	$ 4.8
Grant date fair value of options (in USD per share)	$ 1.22	$ 0.72	$ 2.25
Net proceeds from exercise of employee stock compensation plans	$ 0.4
Weighted-average period for unrecognized compensation expense	2 years 2 months 1 day

STOCK-BASED COMPENSATION - Schedule of Weighted-average Assumptions (Details) - Stock Option	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected volatility	73.20%	68.10%	62.30%
Risk-free interest rate	2.04%	1.98%	2.20%
Expected life of options	5 years 8 months 1 day	4 years 9 months 22 days	8 years 9 months 55 days
Dividend rate	0.00%	0.00%	0.00%

STOCK-BASED COMPENSATION - Schedule of Stock Option Activity (Details) - Stock Option - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Options
Beginning Balance, Options (in shares)	5,265,370
Granted, Options (in shares)	1,618,092
Exercised, Options (in shares)	(146,667)
Forfeited and expired, Options (in shares)	(2,338,595)
Ending Balance, Options (in shares)	4,398,200	5,265,370
Weighted Average Exercise Price
Beginning Balance, Weighted Average Exercise Price (in USD per share)	$ 5.78
Granted, Weighted Average Exercise Price (in USD per share)	1.93
Exercised, Weighted Average Exercise Price (in USD per share)	2.37
Forfeited and expired, Weighted Average Exercise Price (in USD per share)	6.77
Ending Balance, Weighted Average Exercise Price (in USD per share)	$ 3.98	$ 5.78
Aggregate Intrinsic Value (thousands)
Beginning Balance, Aggregate Intrinsic Value	$ 0
Granted	1,499
Exercised	36
Forfeited and expired	325
Ending Balance, Aggregate Intrinsic Value	$ 2,639	$ 0
Weighted Average Remaining Contractual Term	5 years 6 months 1 day	4 years 5 months 1 day
Outstanding options less expected forfeitures, Options (in shares)	4,210,163
Outstanding options less expected forfeitures, Weighted Average Exercise Price (in USD per share)	$ 4.07
Outstanding options less expected forfeitures, Aggregate Intrinsic Value	$ 2,465
Outstanding options less expected forfeitures, Weighted Average Remaining Contractual Life	5 years 5 months 1 day
Exercisable, Options (in shares)	2,497,766
Exercisable, Weighted Average Exercise Price (in USD per share)	$ 5.59
Exercisable, Aggregate Intrinsic Value	$ 647
Exercisable, Weighted Average Remaining Contractual Life	3 years 7 months 1 day

STOCK-BASED COMPENSATION - Schedule of Options Outstanding and Exercisable (Details)	12 Months Ended
	Dec. 31, 2017 $ / shares shares
Options Outstanding and Exercisable
Outstanding Options (in shares) \| shares	4,398,200
Options Exercisable (in shares) \| shares	2,497,766
$0.00 - $2.06
Options Outstanding and Exercisable
Minimum range of option exercise price (in USD per share)	$ 0
Maximum range of option exercise price (in USD per share)	$ 2.06
Outstanding Options (in shares) \| shares	1,253,866
Weighted Average Exercise Price (in USD per share)	$ 1.42
Weighted Average Remaining Contractual Life	7 years 3 months 1 day
Options Exercisable (in shares) \| shares	257,604
Weighted Average Exercise Price (in USD per share)	$ 1.29
$2.06 - $4.13
Options Outstanding and Exercisable
Minimum range of option exercise price (in USD per share)	2.06
Maximum range of option exercise price (in USD per share)	$ 4.13
Outstanding Options (in shares) \| shares	1,663,258
Weighted Average Exercise Price (in USD per share)	$ 2.49
Weighted Average Remaining Contractual Life	6 years 1 day
Options Exercisable (in shares) \| shares	759,086
Weighted Average Exercise Price (in USD per share)	$ 2.71
$4.13 - $6.19
Options Outstanding and Exercisable
Minimum range of option exercise price (in USD per share)	4.13
Maximum range of option exercise price (in USD per share)	$ 6.19
Outstanding Options (in shares) \| shares	210,500
Weighted Average Exercise Price (in USD per share)	$ 5.02
Weighted Average Remaining Contractual Life	3 years 9 months 1 day
Options Exercisable (in shares) \| shares	210,500
Weighted Average Exercise Price (in USD per share)	$ 5.02
$6.19 - $8.25
Options Outstanding and Exercisable
Minimum range of option exercise price (in USD per share)	6.19
Maximum range of option exercise price (in USD per share)	$ 8.25
Outstanding Options (in shares) \| shares	983,076
Weighted Average Exercise Price (in USD per share)	$ 7.20
Weighted Average Remaining Contractual Life	3 years 6 months 1 day
Options Exercisable (in shares) \| shares	983,076
Weighted Average Exercise Price (in USD per share)	$ 7.20
$10.31 - $12.38
Options Outstanding and Exercisable
Minimum range of option exercise price (in USD per share)	10.31
Maximum range of option exercise price (in USD per share)	$ 12.38
Outstanding Options (in shares) \| shares	175,000
Weighted Average Exercise Price (in USD per share)	$ 11.04
Weighted Average Remaining Contractual Life	2 years 9 months 1 day
Options Exercisable (in shares) \| shares	175,000
Weighted Average Exercise Price (in USD per share)	$ 11.04
$12.38 - $14.44
Options Outstanding and Exercisable
Minimum range of option exercise price (in USD per share)	12.38
Maximum range of option exercise price (in USD per share)	$ 14.44
Outstanding Options (in shares) \| shares	104,500
Weighted Average Exercise Price (in USD per share)	$ 13.09
Weighted Average Remaining Contractual Life	4 years 11 months 1 day
Options Exercisable (in shares) \| shares	104,500
Weighted Average Exercise Price (in USD per share)	$ 13.09
$16.50 - $18.57
Options Outstanding and Exercisable
Minimum range of option exercise price (in USD per share)	16.50
Maximum range of option exercise price (in USD per share)	$ 18.57
Outstanding Options (in shares) \| shares	8,000
Weighted Average Exercise Price (in USD per share)	$ 16.63
Weighted Average Remaining Contractual Life	3 years 7 months 1 day
Options Exercisable (in shares) \| shares	8,000
Weighted Average Exercise Price (in USD per share)	$ 16.63

STOCK-BASED COMPENSATION - Restricted Stock Narrative (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Restricted Stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Compensation expense	$ 1.1	$ 0.5	$ 0.4
Unrecognized compensation expense	2.0
Grant date fair value of awards vested	2.8	0.9	0.2
Fair value of awards vested	$ 0.4	$ 0.2	$ 0.5
2008 Plan \| Performance Shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period	1 year
Key Employees \| 2008 Plan \| Restricted Stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period	3 years
Director \| 2008 Plan \| Restricted Stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period	1 year

STOCK-BASED COMPENSATION - Schedule of Restricted Stock Awards (Details) - Restricted Stock - $ / shares	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Restricted Stock Shares
Beginning balance (in shares)	547,356
Granted (in shares)	1,563,922
Awards Vested (in shares)	(145,402)
Canceled (in shares)	(83,513)
Ending balance (in shares)	1,882,363	547,356
Weighted Average Award Grant Date Fair Value
Beginning balance (in USD per share)	$ 2.43
Granted (in USD per share)	1.80
Awards Vested (in USD per share)	3.71
Canceled (in USD per share)	1.83
Ending balance (in USD per share)	$ 1.82	$ 2.43
Weighted Average Remaining Recognition Period
Weighted average remaining recognition period	4 years 1 day	2 years 2 months 1 day

STOCK-BASED COMPENSATION - Performance Units (Details) - Key Employees - 2008 Plan - Performance Shares	12 Months Ended
	Dec. 31, 2017 USD ($) shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Maximum annual cash award \| $	$ 1,000,000.0
Grants since inception of plan (in shares) \| shares	1,563,922

STOCK-BASED COMPENSATION - Stock Appreciation Rights Narrative (Details) - Stock Appreciation Rights (SARs) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock appreciation rights (in shares)	100,000	300,000
Vesting period	3 years
Holding period, not less than	1 year
Exercise period	10 years
PIPE transaction issuance costs	$ 0	$ 0	$ 0

STOCK-BASED COMPENSATION - Schedule of SAR Activity (Details) - Stock Appreciation Rights (SARs) - $ / shares	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Stock Appreciation Rights
Beginning balance (in shares)	300,000
Granted (in shares)	0
Exercised (in shares)	0
Canceled (in shares)	(200,000)
Ending balance (in shares)	100,000	300,000
Weighted Average Exercise Price
Beginning balance (in USD per share)	$ 6.48
Granted (in USD per share)
Exercised (in USD per share)
Canceled (in USD per share)	5.70
Ending balance (in USD per share)	$ 8.05	$ 6.48
Weighted Average Remaining Recognition Period
Weighted average remaining recognition period	1 day	1 day

DEFINED CONTRIBUTION PLAN (Details) - USD ($) $ in Millions	12 Months Ended
DEFINED CONTRIBUTION PLAN (Details) - USD ($) $ in Millions	Dec. 31, 2017	Dec. 31, 2015
Defined Contribution Plan [Abstract]
Maximum annual deferral	100.00%
Matching contributions		$ 1.3

SELECTED QUARTERLY FINANCIAL DATA (UNAUDITED) (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Selected Quarterly Financial Information [Abstract]
Revenue	$ 182,582	$ 198,692	$ 218,106	$ 217,810	$ 240,123	$ 224,542	$ 232,462	$ 238,462	$ 817,190	$ 935,589	$ 982,223
Gross profit	70,194	66,563	67,611	64,874	73,793	61,721	63,266	63,302	269,242	262,082	259,952
Loss from continuing operations, before income taxes	(7,202)	(12,998)	(28,432)	(18,801)	(4,064)	(11,012)	(8,770)	(10,311)	(67,433)	(34,157)	(326,351)
(Loss) income from discontinued operations, net of income taxes	(287)	66	(373)	(299)	(7,373)	107	169	504	(893)	(6,593)	4,691
Net loss	$ (1,962)	$ (12,992)	$ (29,523)	$ (19,719)	$ (12,858)	$ (11,327)	$ (8,750)	$ (9,830)	$ (64,196)	$ (42,765)	$ (300,128)
Loss from continuing operations, basic and diluted (in USD per share)	$ (0.03)	$ (0.12)	$ (0.26)	$ (0.18)	$ (0.06)	$ (0.11)	$ (0.14)	$ (0.17)	$ (0.59)	$ (0.48)	$ (4.58)
Income (loss) from discontinued operations, basic and diluted (in USD per share)	(0.01)	0.00	0.00	0.00	(0.07)	0.00	0.00	0.00	(0.01)	(0.07)	0.07
Net loss, basic and diluted (in USD per share)	$ (0.04)	$ (0.12)	$ (0.26)	$ (0.18)	$ (0.13)	$ (0.11)	$ (0.14)	$ (0.17)	$ (0.60)	$ (0.55)	$ (4.51)

- Definition

Amount after tax of income (loss) from a discontinued operation attributable to the parent. Includes, but is not limited to, the income (loss) from operations during the phase-out period, gain (loss) on disposal, gain (loss) for reversal of write-down (write-down) to fair value, less cost to sell, and adjustments to a prior period gain (loss) on disposal.

+ References + Details

Schedule II -- Valuation and Qualifying Accounts (Details) - Allowance for Doubtful Accounts - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Movement in Valuation Allowances and Reserves [Roll Forward]
Balance at Beginning of Period	$ 44,730	$ 59,689	$ 66,405
Write-Off of Receivables	(30,515)	(41,567)	(49,160)
Charged to Costs and Expenses	23,697	26,608	42,444
Balance at End of Period	$ 37,912	$ 44,730	$ 59,689