Unaudited Condensed Consolidated Statements of Cash Flows (USD $) In Thousands, unless otherwise specified	9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012
Cash flows from operating activities:
Net (loss) income	$ (72,377)	$ (19,074)
Less net income from discontinued operations, net of tax	(63)	(4,175)
Net (loss) income from continuing operations	(72,314)	(14,899)
Adjustments to reconcile net loss to net cash provided by operating activities:
Depreciation and amortization	24,634	29,578
Amortization of debt discounts and non-cash interest accrued	2,449	2,329
Restructuring charges, net of payments	0	1,711
Impairment of goodwill	63,128	0
(Gain) loss on disposal of assets	896	(254)
Realized gain on available for sale of security	(242)	0
Deferred income tax expense	1,785	2,099
Non-cash compensation expense	908	432
Changes in operating assets and liabilities:
Accounts receivable	(7,319)	(3,853)
Inventory	(6,150)	(2,954)
Prepaid expenses and other current assets	(757)	(824)
Accounts payable, accrued expenses and other liabilities	5,599	381
Net cash provided by operating activities of continuing operations	12,617	13,746
Net cash provided by (used in) operating activities of discontinued operations	(265)	2,406
Net cash provided by operating activities	12,352	16,152
Cash flows from investing activities:
Capital expenditures	(16,193)	(13,180)
Proceeds from sale of property and equipment	68	264
Proceeds from the sale of available for sale securities	242	0
Net cash used in investing activities of continuing operations	(15,883)	(12,916)
Net cash provided by investing activities of discontinued operations	7,987	7,484
Net cash used in investing activities	(7,896)	(5,432)
Cash flows from financing activities:
Repayments of long-term debt and capital lease obligations	(9)	(16)
Repurchase of common stock	0	(43)
Net cash used in financing activities	(9)	(59)
Effect of exchange rate changes	228	68
Net increase in cash	4,675	10,729
Cash, beginning of period	59,902	38,858
Cash, end of period	64,577	49,587
Supplemental disclosure of cash flow information:
Cash paid for interest	49,846	50,270
Cash paid for income taxes	1,165	2,749
Supplemental disclosure of non-cash investing and financing activities:
Property and equipment purchases included in accrued expenses	$ 997	$ 854

ACCELLENT INC 10-Q