This excerpt taken from the WBMD 8-K filed Nov 23, 2009.
During February 2008, the Company announced its intention to divest its ViPS segment and on July 22, 2008, the Company completed the ViPS Sale to an affiliate of General Dynamics Corporation. The Company received cash proceeds of $223,175, net of a working capital adjustment, professional fees and other expenses associated with the ViPS Sale. In connection with the ViPS Sale, the Company recognized a pre-tax gain of $96,969, of which $96,566 was recognized during the nine months ended September 30, 2008, and incurred approximately $1,472 of professional fees and other expenses.
The financial information of ViPS is reflected as discontinued operations in the accompanying financial statements. Summarized operating results for the discontinued operations of ViPS are as follows: