Alere 10-Q 3 Aug 17 2017 Q2 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	6 Months Ended
	Jun. 30, 2017	Aug. 01, 2017
Document And Entity Information [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Jun. 30, 2017
Document Fiscal Year Focus	2,017
Document Fiscal Period Focus	Q2
Trading Symbol	ALR
Entity Registrant Name	ALERE INC.
Entity Central Index Key	1,145,460
Current Fiscal Year End Date	--12-31
Entity Filer Category	Large Accelerated Filer
Entity Common Stock, Shares Outstanding		87,577,345

Consolidated Statements of Oper

Consolidated Statements of Operations (unaudited) - USD ($) shares in Thousands, $ in Thousands	3 Months Ended				6 Months Ended
	Jun. 30, 2017	Mar. 31, 2017	Jun. 30, 2016	[1]	Jun. 30, 2017	Jun. 30, 2016	[1]
Income Statement [Abstract]
Net product sales	$ 425,926		$ 482,962		$ 889,371	$ 951,464
Services revenue	128,765		124,809		250,894	240,518
Net product sales and services revenue	554,691		607,771		1,140,265	1,191,982
License and royalty revenue	2,981		2,533		5,623	5,262
Net revenue	557,672		610,304		1,145,888	1,197,244
Cost of net product sales	222,632		249,837		452,463	491,161
Cost of services revenue	81,812		78,294		157,711	151,394
Cost of net product sales and services revenue	304,444		328,131		610,174	642,555
Cost of license and royalty revenue	496		535		1,256	1,926
Cost of net revenue	304,940		328,666		611,430	644,481
Gross profit	252,732		281,638		534,458	552,763
Operating expenses:
Research and development	29,448		28,446		55,732	55,508
Sales and marketing	96,243		102,444		190,434	203,084
General and administrative	156,040		136,854		322,313	251,810
Impairment and gain on dispositions, net	0		0		0	(3,810)
Operating (loss) income	(28,999)		13,894		(34,021)	46,171
Interest expense, including amortization of original issue discounts and deferred financing costs	(46,179)		(42,329)		(89,362)	(84,435)
Other (expense) income, net	(1,531)		(3,912)		(4,047)	(5,261)
Loss from operations before provision for income taxes	(76,709)		(32,347)		(127,430)	(43,525)
Provision for income taxes	17,312	$ 10,200	2,582		35,921	2,410
Loss from operations before equity earnings of unconsolidated entities, net of tax	(94,021)		(34,929)		(163,351)	(45,935)
Equity earnings of unconsolidated entities, net of tax	1,321		2,122		6,522	7,156
Net loss	(92,700)		(32,807)		(156,829)	(38,779)
Less: Net income attributable to non-controlling interests	368		143		551	246
Net loss attributable to Alere Inc. and Subsidiaries	(93,068)		(32,950)		(157,380)	(39,025)
Preferred stock dividends	(5,308)		(5,308)		(10,558)	(10,617)
Net loss available to common stockholders	$ (98,376)		$ (38,258)		$ (167,938)	$ (49,642)
Basic and diluted net loss per common share:
Net loss per common share	$ (1.13)		$ (0.44)		$ (1.92)	$ (0.57)
Weighted-average shares - basic and diluted	87,360		86,737		87,300	86,692
[1]	As Restated

Consolidated Statements of Comp

Consolidated Statements of Comprehensive [Income (Loss)] (Unaudited) - USD ($) $ in Thousands	3 Months Ended			6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	[1]	Jun. 30, 2017	Jun. 30, 2016	[1]
Statement of Comprehensive Income [Abstract]
Net loss	$ (92,700)	$ (32,807)		$ (156,829)	$ (38,779)
Other comprehensive income (loss), before tax:
Changes in cumulative translation adjustment	32,888	(44,135)		86,218	(21,942)
Minimum pension liability adjustment	(274)	531		(345)	686
Other comprehensive income (loss), before tax	32,614	(43,604)		85,873	(21,256)
Other comprehensive income (loss)	32,614	(43,604)		85,873	(21,256)
Comprehensive loss	(60,086)	(76,411)		(70,956)	(60,035)
Less: Comprehensive income attributable to non-controlling interests	368	143		551	246
Comprehensive loss attributable to Alere Inc. and Subsidiaries	$ (60,454)	$ (76,554)		$ (71,507)	$ (60,281)
[1]	As Restated

Consolidated Balance Sheets (Un

Consolidated Balance Sheets (Unaudited) - USD ($) $ in Thousands	Jun. 30, 2017	[1]	Dec. 31, 2016
Current assets:
Cash and cash equivalents	$ 491,699		$ 567,215
Restricted cash	52,480		51,550
Marketable securities	150		76
Accounts receivable, net of allowances of $76,072 and $75,798 at June 30, 2017 and December 31, 2016, respectively	377,963		413,535
Inventories, net	335,710		308,920
Prepaid expenses and other current assets	125,604		118,607
Total current assets	1,383,606		1,459,903
Property, plant and equipment, net	436,201		441,190
Goodwill	2,798,713		2,759,366
Other intangible assets with indefinite lives	21,469		27,164
Finite-lived intangible assets, net	754,682		805,577
Restricted cash	2,353		2,171
Other non-current assets	13,235		14,966
Investments in unconsolidated entities	79,656		72,225
Deferred tax assets	23,496		20,483
Non-current income tax receivable	43,424		45,234
Total assets	5,556,835		5,648,279
Current liabilities:
Short-term debt and current portion of long-term debt	83,825		82,370
Current portion of capital lease obligations	2,846		3,064
Accounts payable	226,212		195,879
Accrued expenses and other current liabilities	366,556		394,843
Total current liabilities	679,439		676,156
Long-term liabilities:
Long-term debt, net of current portion	2,815,572		2,858,205
Capital lease obligations, net of current portion	5,203		7,221
Deferred tax liabilities	123,775		119,098
Other long-term liabilities	167,273		155,992
Total long-term liabilities	3,111,823		3,140,516
Commitments and contingencies
Stockholders' equity:
Series B preferred stock, $0.001 par value (liquidation preference: $709,701 at June 30, 2017 and December 31, 2016); Authorized: 2,300 shares; Issued: 2,065 shares at June 30, 2017 and December 31, 2016; Outstanding: 1,774 shares at June 30, 2017 and December 31, 2016	606,406		606,406
Common stock, $0.001 par value; Authorized: 200,000 shares; Issued: 95,121 shares and 94,770 shares at June 30, 2017 and December 31, 2016, respectively; Outstanding: 87,442 shares and 87,091 shares at June 30, 2017 and December 31, 2016, respectively	95		95
Additional paid-in capital	3,479,904		3,474,979
Accumulated deficit	(1,764,499)		(1,607,119)
Treasury stock, at cost, 7,679 shares at June 30, 2017 and December 31, 2016	(184,971)		(184,971)
Accumulated other comprehensive loss	(376,525)		(462,398)
Total stockholders' equity	1,760,410		1,826,992
Non-controlling interests	5,163		4,615
Total equity	1,765,573		1,831,607
Total liabilities and equity	$ 5,556,835		$ 5,648,279
[1]	Unaudited

Consolidated Balance Sheets (U5

Consolidated Balance Sheets (Unaudited) (Parenthetical) - USD ($) $ in Thousands	Jun. 30, 2017	[1]	Dec. 31, 2016
Statement of Financial Position [Abstract]
Accounts receivable, allowances	$ 76,072		$ 75,798
Series B preferred stock, par value	$ 0.001		$ 0.001
Series B preferred stock, liquidation preference	$ 709,701		$ 709,701
Series B preferred stock, shares authorized	2,300,000		2,300,000
Series B preferred stock, shares issued	2,065,000		2,065,000
Series B preferred stock, shares outstanding	1,774,000		1,774,000
Common stock, par value	$ 0.001		$ 0.001
Common stock, shares authorized	200,000,000		200,000,000
Common stock, shares issued	95,121,000		94,770,000
Common stock, shares outstanding	87,442,000		87,091,000
Treasury stock, shares	7,679,000		7,679,000
[1]	Unaudited

Consolidated Statements of Cash

Consolidated Statements of Cash Flows (unaudited) - USD ($) $ in Thousands	3 Months Ended			6 Months Ended			12 Months Ended
	Jun. 30, 2017	Jun. 30, 2016		Jun. 30, 2017	Jun. 30, 2016	[1]	Jul. 01, 2018	[2]
Cash Flows from Operating Activities:
Net loss	$ (92,700)	$ (32,807)	[1]	$ (156,829)	$ (38,779)
Adjustments to reconcile loss from operations to net cash provided by (used in) operating activities:
Non-cash interest expense, including amortization of original issue discounts and deferred financing costs				10,703	5,261
Depreciation and amortization	62,524	69,901		123,458	142,405
Non-cash stock-based compensation expense	9,569	11,004		19,932	20,607
Impairment of inventory				527	870
Impairment of long-lived assets				72	633
Loss on sale of fixed assets				9,282	4,235
Equity earnings of unconsolidated entities, net of tax	(1,321)	(2,122)	[1]	(6,522)	(7,156)
Deferred income taxes				0	(13,210)
Gain on business dispositions				0	(3,810)
Other non-cash items				1,974	9,720
Non-cash change in fair value of contingent consideration				2,833	(1,780)
Changes in assets and liabilities, net of acquisitions:
Accounts receivable, net				46,732	10,376
Inventories, net				(40,514)	(2,518)
Prepaid expenses and other current assets				(2,255)	(25,138)
Accounts payable				24,593	(1)
Accrued expenses and other current liabilities				(33,682)	511
Other non-current assets and liabilities				9,994	(6,370)
Cash paid for contingent consideration				(301)	(324)
Net cash provided by operating activities				9,997	95,532
Cash Flows from Investing Activities:
Increase in restricted cash				(1,368)	(449)
Purchases of property, plant and equipment				(24,489)	(32,318)
Proceeds from sale of property, plant and equipment				405	892
Cash received from business disposition, net of cash divested				0	21,470
Cash paid for business acquisitions, net of cash acquired				(3,055)	(5,958)
Cash received from sales of marketable securities				372	90
Cash received from equity method investments				0	2,383
Cash paid for equity investments				(232)	(184)
Proceeds from sale of equity investments				229	0
(Increase) decrease in other assets				1,417	495
Net cash used in investing activities				(26,721)	(13,579)
Cash Flows from Financing Activities:
Cash paid for financing costs				(32,480)	(19,564)
Cash paid for contingent consideration				(201)	(485)
Proceeds from issuance of common stock, net of issuance costs				2,300	11,124
Proceeds from issuance of long-term debt				0	381
Payments on short-term debt				0	(791)
Payments on long-term debt				(20,685)	(177,637)
Net proceeds under revolving credit facilities				1,169	126,213
Cash paid for dividends				(10,646)	(10,646)
Cash paid for employee taxes related to shares withheld				(6,682)	(1,410)
Other financing fees				(1,302)	0
Principal payments on capital lease obligations				(1,651)	(2,210)
Net cash used in financing activities				(70,178)	(75,025)
Foreign exchange effect on cash and cash equivalents				11,386	(2,964)
Net (decrease) increase in cash and cash equivalents				(75,516)	3,964
Cash and cash equivalents, beginning of period				567,215	502,200		$ 491,699
Cash and cash equivalents, end of period	$ 491,699	$ 506,164	[1]	$ 491,699	$ 506,164
[1]	As Restated
[2]	Unaudited

Basis of Presentation of Financ

Basis of Presentation of Financial Information	6 Months Ended
	Jun. 30, 2017
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis of Presentation of Financial Information	(1) Basis of Presentation of Financial Information The accompanying consolidated financial statements of Alere Inc. are unaudited. In the opinion of management, the unaudited consolidated financial statements contain all adjustments considered normal and recurring and necessary for their fair statement. Interim results are not necessarily indicative of results to be expected for the year. These interim financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America, or U.S. GAAP, for interim financial information and in accordance with the instructions to Form 10-Q Regulation S-X. Form 10-K Our operating segments are currently (i) professional diagnostics; (ii) consumer diagnostics; and (iii) other non-reportable. 10-K 10-K 10-Q 10-Q, non-reportable pre-established The consolidated financial statements include the accounts of Alere Inc. and its subsidiaries. Intercompany transactions and balances are eliminated and net earnings are reduced by the portion of the net earnings of subsidiaries applicable to non-controlling interests. Certain amounts presented may not recalculate directly, due to rounding.

Restatement of Previously Issue

Restatement of Previously Issued Financial Statements	6 Months Ended
	Jun. 30, 2017
Accounting Changes and Error Corrections [Abstract]
Restatement of Previously Issued Financial Statements	(2) Restatement of Previously Issued Financial Statements On April 12, 2017, management and the Audit Committee of our Board of Directors concluded that our financial statements as of December 31, 2015 and 2014 and for each of the years ended December 31, 2015, 2014 and 2013, and for each of the quarterly and year-to-date year-to-date In our Annual Report on Form 10-K year-to-date year-to-date Form 10-Q The Restatement was the result of the failure to correctly apply U.S. GAAP regarding the timing of revenue recognition primarily related to transactions in which we recognized revenue prior to full satisfaction of all contractual criteria for title and risk of loss passing to the customer as required by U.S. GAAP. The principal cause of these misstatements in the timing of revenue recognition was inappropriate conduct at our Standard Diagnostics subsidiary, or SD. These misstatements were primarily the result of conduct and practices initiated by a former employee in the sales organization. The inappropriate conduct and practices involved, among other things, misrepresentation and/or fabrication of documents used to validate revenue recognition that were intentionally concealed from our senior leadership team and our external auditors at the time of the transactions and during the global revenue recognition assessment conducted as part of the filing of our Annual Report on Form 10-K 10-Q non-operating The following schedules reconcile the amounts as previously reported in the applicable financial statements as filed with the SEC (prior to the Restatement) to the corresponding restatement amounts for the three and six months ended June 30, 2016: ALERE INC. AND SUBSIDIARIES CONSOLIDATED STATEMENTS OF OPERATIONS (in thousands, except per share amounts) (unaudited) Three Months Ended June 30, 2016 As Restatement As Restated Net product sales $ 483,746 $ (784 ) $ 482,962 Services revenue 124,809 — 124,809 Net product sales and services revenue 608,555 (784 ) 607,771 License and royalty revenue 2,533 — 2,533 Net revenue 611,088 (784 ) 610,304 Cost of net product sales 250,398 (561 ) 249,837 Cost of services revenue 78,294 — 78,294 Cost of net product sales and services revenue 328,692 (561 ) 328,131 Cost of license and royalty revenue 535 — 535 Cost of net revenue 329,227 (561 ) 328,666 Gross profit 281,861 (223 ) 281,638 Operating expenses: — Research and development 28,446 — 28,446 Sales and marketing 102,516 (72 ) 102,444 General and administrative 128,354 8,500 136,854 Operating income (loss) 22,545 (8,651 ) 13,894 Interest expense, including amortization of original issue discounts and deferred financing costs (42,329 ) — (42,329 ) Other (expense) income, net (14,112 ) 10,200 (3,912 ) (Loss) income from operations before provision (benefit) for income taxes (33,896 ) 1,549 (32,347 ) Provision (benefit) for income taxes 3,117 (535 ) 2,582 (Loss) income from operations before equity earnings of unconsolidated entities, net of tax (37,013 ) 2,084 (34,929 ) Equity earnings of unconsolidated entities, net of tax 2,122 — 2,122 Net (loss) income (34,891 ) 2,084 (32,807 ) Less: Net income attributable to non-controlling 143 — 143 Net (loss) income attributable to Alere Inc. and Subsidiaries (35,034 ) 2,084 (32,950 ) Preferred stock dividends (5,308 ) — (5,308 ) Net (loss) income available to common stockholders $ (40,342 ) $ 2,084 $ (38,258 ) Basic and Diluted net income (loss) per common share: Net (loss) income per common share $ (0.46 ) $ 0.02 $ (0.44 ) Weighted-average shares —basic and diluted 86,737 — 86,737 (1) All adjustments in this column relate to the misstatements associated with the Standard Diagnostics revenue recognition matter, except for the adjustments to increase general and administrative expenses, which is comprised of (a) a $1,700 adjustment to decrease bad debt expense and (b) a $10,200 reclassification adjustment to reclassify certain legal-related charges from other income (expense), net to general and administrative expenses. Three Months Ended June 30 , 2016 As Restatement Adjustment (1) As Restated Comprehensive (loss) income attributable to Alere Inc. and Subsidiaries $ (78,638 ) $ 2,084 $ (76,554 ) (1) The restatement adjustment to total comprehensive (loss) income attributable to Alere Inc. and Subsidiaries is comprised solely of the restatement adjustment to net (loss) income for the period. ALERE INC. AND SUBSIDIARIES CONSOLIDATED STATEMENTS OF OPERATIONS (in thousands, except per share amounts) (unaudited) Six Months Ended June 30, 2016 As Restatement As Restated Net product sales $ 943,517 $ 7,947 $ 951,464 Services revenue 240,518 — 240,518 Net product sales and services revenue 1,184,035 7,947 1,191,982 License and royalty revenue 5,262 — 5,262 Net revenue 1,189,297 7,947 1,197,244 Cost of net product sales 487,859 3,302 491,161 Cost of services revenue 151,394 — 151,394 Cost of net product sales and services revenue 639,253 3,302 642,555 Cost of license and royalty revenue 1,926 — 1,926 Cost of net revenue 641,179 3,302 644,481 Gross profit 548,118 4,645 552,763 Operating expenses: Research and development 55,508 — 55,508 Sales and marketing 202,329 755 203,084 General and administrative 243,310 8,500 251,810 Impairment and (gain) loss on dispositions, net (3,810 ) — (3,810 ) Operating income (loss) 50,781 (4,610 ) 46,171 Interest expense, including amortization of original issue discounts and deferred financing costs (84,435 ) — (84,435 ) Other (expense) income, net (15,461 ) 10,200 (5,261 ) (Loss) income from operations before provision (benefit) for income taxes (49,115 ) 5,590 (43,525 ) Provision (benefit) for income taxes 2,909 (499 ) 2,410 (Loss) income from operations before equity earnings of unconsolidated entities, net of tax (52,024 ) 6,089 (45,935 ) Equity earnings of unconsolidated entities, net of tax 7,156 — 7,156 Net (loss) income (44,868 ) 6,089 (38,779 ) Less: Net income attributable to non-controlling 246 — 246 Net (loss) income attributable to Alere Inc. and Subsidiaries (45,114 ) 6,089 (39,025 ) Preferred stock dividends (10,617 ) — (10,617 ) Net (loss) income available to common stockholders $ (55,731 ) $ 6,089 $ (49,642 ) Basic and Diluted net income (loss) per common share: Net (loss) income per common share $ (0.64 ) $ 0.07 $ (0.57 ) Weighted-average shares —basic and diluted 86,692 — 86,692 (1) All adjustments in this column relate to the misstatements associated with the Standard Diagnostics revenue recognition matter, except for the adjustments to increase general and administrative expenses, which is comprised of (a) a $1,700 adjustment to decrease bad debt expense and (b) a $10,200 reclassification adjustment to reclassify certain legal-related charges from other income (expense), net to general and administrative expenses. Six Months Ended June 30, 2016 As Previously Restatement Adjustment (1) As Restated Comprehensive (loss) income attributable to Alere Inc. and Subsidiaries $ (66,370 ) $ 6,089 $ (60,281 ) (1) The restatement adjustment to total comprehensive (loss) income attributable to Alere Inc. and Subsidiaries is comprised solely of the restatement adjustment to net (loss) income for the period. ALERE INC. AND SUBSIDIARIES CONSOLIDATED STATEMENTS OF CASH FLOWS (in thousands, except per share amounts) (unaudited) Six Months Ended June 30, 2016 As Previously Restatement As Restated Cash Flows from Operating Activities: Net loss $ (44,868 ) $ 6,089 $ (38,779 ) Adjustments to reconcile loss from operations to net cash (used in) provided by operating activities: Non-cash 5,261 — 5,261 Depreciation and amortization 142,405 — 142,405 Non-cash 20,607 — 20,607 Impairment of inventory 870 — 870 Impairment of long-lived assets 633 — 633 Loss on sale of fixed assets 4,235 — 4,235 Equity earnings of unconsolidated entities, net of tax (7,156 ) — (7,156 ) Deferred income taxes (13,210 ) — (13,210 ) Gain on business dispositions (3,810 ) — (3,810 ) Other non-cash 9,720 — 9,720 Non-cash (1,780 ) — (1,780 ) Changes in assets and liabilities, net of acquisitions: Accounts receivable, net 20,023 (9,647 ) 10,376 Inventories, net (5,820 ) 3,302 (2,518 ) Prepaid expenses and other current assets (24,881 ) (257 ) (25,138 ) Accounts payable (1 ) — (1 ) Accrued expenses and other current liabilities (266 ) 777 511 Other non-current (6,106 ) (264 ) (6,370 ) Cash paid for contingent consideration (324 ) — (324 ) Net cash (used in) provided by operating activities 95,532 — 95,532 Cash Flows from Investing Activities: Increase in restricted cash (449 ) — (449 ) Purchases of property, plant and equipment (32,318 ) — (32,318 ) Proceeds from sale of property, plant and equipment 892 — 892 Cash received from business disposition, net of cash divested 21,470 — 21,470 Cash paid for business acquisitions, net of cash acquired (5,958 ) — (5,958 ) Cash received from sales of marketable securities 90 — 90 Cash received from equity method investments 2,383 — 2,383 Cash paid for equity investments (184 ) — (184 ) Increase (decrease) in other assets 495 — 495 Net cash (used in) provided by investing activities (13,579 ) — (13,579 ) Cash Flows from Financing Activities: Cash paid for financing costs (19,564 ) — (19,564 ) Cash paid for contingent consideration (485 ) — (485 ) Proceeds from issuance of common stock, net of issuance costs 11,124 — 11,124 Proceeds from issuance of long-term debt 381 — 381 Payments on short-term debt (791 ) — (791 ) Payments on long-term debt (177,637 ) — (177,637 ) Net proceeds (payments) under revolving credit facilities 126,213 — 126,213 Cash paid for dividends (10,646 ) — (10,646 ) Cash paid for employee taxes related to shares withheld (1,410 ) — (1,410 ) Principal payments on capital lease obligations (2,210 ) — (2,210 ) Net cash used in financing activities (75,025 ) — (75,025 ) Foreign exchange effect on cash and cash equivalents (2,964 ) — (2,964 ) Net decrease in cash and cash equivalents 3,964 — 3,964 Cash and cash equivalents, beginning of period 502,200 — 502,200 Cash and cash equivalents, end of period $ 506,164 $ — $ 506,164 (1) The figures presented in this column represent the amounts most recently presented in our Quarterly Report on Form 10-Q 10-Q 2016-09, (2) All adjustments in this column relate to the misstatements associated with the Standard Diagnostics revenue recognition matter and the misstatements in the classification of certain amounts between current assets, noncurrent assets and current liabilities.

Merger Agreement

Merger Agreement	6 Months Ended
	Jun. 30, 2017
Business Combinations [Abstract]
Merger Agreement	(3) Merger Agreement Merger Agreement with Abbott Laboratories On January 30, 2016, we entered into an Agreement and Plan of Merger, or the Merger Agreement, with Abbott Laboratories, or Abbott. The Merger Agreement provides for the merger of a wholly owned subsidiary of Abbott with and into Alere, or the merger, with Alere surviving the merger as a wholly owned subsidiary of Abbott, or the surviving corporation. Under the terms of the Merger Agreement, prior to its amendment (as described herein), holders of shares of our common stock were entitled to receive $56.00 in cash, without interest, in exchange for each share of common stock. On April 13, 2017, Abbott and Alere entered into an Amendment to Agreement and Plan of Merger, or the Merger Agreement Amendment, which amends the Merger Agreement (as amended by the Merger Agreement Amendment, the Amended Merger Agreement), which provides, among other things, that the holders of shares of our common stock will receive $51.00 in cash, without interest, in exchange for each share of common stock. Other than as expressly modified pursuant to the Merger Agreement Amendment, the Merger Agreement remains in full force and effect. The Amended Merger Agreement has been approved by our Board of Directors, and, on July 7, 2017, the holders of a majority of the outstanding shares of our common stock approved the adoption of the Amended Merger Agreement. Completion of the merger pursuant to the Amended Merger Agreement is subject to remaining customary closing conditions, including (1) there being no judgment or law enjoining or otherwise prohibiting the consummation of the merger, (2) the expiration of the waiting period applicable to the merger under the Hart-Scott-Rodino Antitrust Improvements Act of 1976, as amended, or the HSR Act, and receipt of other required antitrust approvals and (3) the absence of a Material Adverse Effect (as defined in the Amended Merger Agreement). Under the terms of the Amended Merger Agreement, Abbott has agreed to make certain divestitures if necessary to obtain the consent of the antitrust authorities to the transaction contemplated by the Amended Merger Agreement, subject to certain exceptions set forth in the Amended Merger Agreement. The obligation of each of the parties to consummate the merger is also conditioned on the other party’s representations and warranties being true and correct (subject to certain materiality exceptions) and the other party having performed in all material respects its obligations under the Amended Merger Agreement. The Amended Merger Agreement contains certain termination rights that allow the Amended Merger Agreement to be terminated in certain circumstances. In addition, the Merger Agreement Amendment extends the date after which each of Alere and Abbott would have a right to terminate the Amended Merger Agreement to September 30, 2017, subject to the terms and conditions set forth in the Amended Merger Agreement. The Merger Agreement Amendment reduces the termination fee that Alere may be required to pay Abbott under specified circumstances to $161 million, from $177 million. The Merger Agreement Amendment also provides that neither any matter set forth in our public filings made with the SEC between January 1, 2014 and April 13, 2017, nor any matter of which Abbott or any of Abbott’s representatives was made aware prior to April 13, 2017, could be taken into account in determining whether a Material Adverse Effect has occurred or would reasonably be expected to occur. Further, in addition to the qualifications set forth in the original Merger Agreement, the Merger Agreement Amendment qualifies all of our representations and warranties made in the Amended Merger Agreement (including those made in the original Merger Agreement) by all matters set forth in our public filings made with the SEC between January 1, 2014 and April 13, 2017 and any matter known by Abbott or any of Abbott’s representatives prior to April 13, 2017. In addition, the Merger Agreement Amendment changes Abbott’s commitment to provide Alere’s employees that continue with Abbott with specified levels of compensation and benefits to be a commitment through the first anniversary of the closing of the merger, rather than through December 31, 2017 and a 2018 long-term incentive award to each continuing employee employed by Abbott or its subsidiaries at the time annual long-term awards are made generally that is no less favorable than the long-term incentive award made to similarly situated employees of Abbott generally. Antitrust Clearance On May 2, 2016, Abbott and Alere received a request for additional information, or a “second request,” from the United States Federal Trade Commission, or the FTC, relating to Abbott’s potential acquisition of Alere. The second request was issued under the HSR Act. In addition, Abbott has agreed voluntarily to provide the FTC at least 60 days advance notice before certifying substantial compliance with the second request and to extend the waiting period imposed by the HSR Act to not less than 60 days after Abbott and Alere have certified substantial compliance with the second request, unless the period is further extended voluntarily by the parties or terminated sooner by the FTC. On June 23, 2016, Abbott and Alere received a request for additional information, or a “supplemental information request,” from the Canadian Competition Bureau, or the Bureau, relating to Abbott’s potential acquisition of Alere. The supplemental information request was issued under the Competition Act of Canada, or the Competition Act. The effect of the supplemental information request is to extend the waiting period imposed by the Competition Act until 30 days after Abbott and Alere have each complied with the supplemental information request, unless the period is extended voluntarily by the parties or terminated sooner by the Bureau. On June 8, 2017, the Bureau notified the parties that it will be requiring a Canadian consent agreement requiring the divestiture of the epoc and Triage product lines. The purchasers and terms of sale need to be approved by the Bureau. On January 25, 2017, the European Commission approved the merger under the EU Merger Regulation. The approval is conditional on, and the merger may not be completed until, Abbott has entered into binding agreements to divest the epoc and Triage product lines, as well as our activities relating to the commercialization of BNP assays for use on Beckman-Coulter laboratory analyzers, to one or more purchasers. The purchasers and terms of sale need to be approved by the European Commission. We have entered into agreements to sell each of the epoc product line, Triage product line and Alere’s activities relating to the commercialization of BNP assays for use on Beckman-Coulter analyzers. On July 15, 2017, we entered into a Purchase Agreement with, solely for purposes of Sections 6.13 and 12.15 thereof, Quidel Corporation, QTB Acquisition Corp. (a wholly-owned subsidiary of Quidel Corporation) and, for the limited purposes set forth therein, Abbott pursuant to which we agreed to sell to QTB Acquisition Corp. our cardiovascular and toxicology Triage MeterPro business for aggregate consideration consisting of $400.0 million in cash (subject to an inventory adjustment), payable at the closing of the acquisition, and the assumption of certain post-closing liabilities. On that date, we also entered into another Purchase Agreement with, solely for purposes of Section 11.15 thereof, Quidel Corporation, QTB Acquisition Corp. and, for the limited purposes set forth therein, Abbott pursuant to which we agreed to sell to QTB Acquisition Corp. our assets and liabilities relating to our contractual arrangement with Beckman Coulter, Inc. for the supply by us of antibodies and other inputs related to, and distribution of, the Triage BNP Test for the Beckman Coulter Access Family of Immunoassay Systems for aggregate consideration consisting of up to $40.0 million in cash (subject to an inventory adjustment), payable in five annual installments, the first of which will be paid approximately six months after the closing of the transactions contemplated by the agreement, and the assumption of certain post-closing liabilities. The consummation of the transactions contemplated by each purchase agreement with Quidel is subject to the consummation of the transactions contemplated by both the Amended Merger Agreement and the other purchase agreement with Quidel and other customary closing conditions. On July 21, 2017, we entered into a Purchase Agreement with Siemens Diagnostics Holding II B.V. and, for the limited purposes set forth therein, Abbott, pursuant to which we agreed to sell to Siemens Diagnostics Holding II B.V. our Epocal subsidiary, including the epoc Blood Analysis system. The consummation of the transactions contemplated by the purchase agreement with Siemens Diagnostics Holding II B.V. is subject to the consummation of the transactions contemplated by the Amended Merger Agreement and customary closing conditions. The purchasers and the terms of sale pursuant to each of the purchase agreements described in this paragraph have not yet been approved by the applicable regulatory authorities. The transactions contemplated by such agreements are expected to occur concurrent with, or as soon as practicable following, the closing of the merger with Abbott. For additional information on these agreements, see Note 21 Subsequent Events On April 20, 2017, the South Korean antitrust authority informed Abbott that it would be expanding its review period by 90 days, which period has been periodically extended in order to respond to certain requests for information from the South Korean antitrust authority. As of the date of the filing of this Quarterly Report on Form 10-Q, antitrust In connection with the divestiture of any of these businesses, we may need to enter into amendments to existing agreements or enter into new agreements to facilitate such divestitures. The terms of such amendments or new agreements may relate to, among other things, existing agreements with customers to purchase our products or may relate to the amendment to the agreements under which we initially acquired these businesses, including amendments to unresolved earn-out For information relating to the litigation with Abbott and the Settlement Agreement with Abbott, see Note 15(b).

Cash and Cash Equivalents

Cash and Cash Equivalents	6 Months Ended
	Jun. 30, 2017
Cash and Cash Equivalents [Abstract]
Cash and Cash Equivalents	(4) Cash and Cash Equivalents We consider all highly-liquid cash investments with original maturities of three months or less at the date of acquisition to be cash equivalents. At June 30, 2017, our cash equivalents consisted of money market funds.

Inventories

Inventories	6 Months Ended
	Jun. 30, 2017
Inventory Disclosure [Abstract]
Inventories	(5) Inventories Inventories are stated at the lower of cost (first in, first out) or market and are comprised of the following (in thousands): June 30, 2017 December 31, 2016 Raw materials $ 110,271 $ 97,652 Work-in-process 69,053 69,086 Finished goods 156,386 142,182 $ 335,710 $ 308,920

Stock-based Compensation

Stock-based Compensation	6 Months Ended
	Jun. 30, 2017
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Stock-based Compensation	(6) Stock-based Compensation We recorded stock-based compensation expense in our consolidated statements of operations for the three and six months ended June 30, 2017 and 2016, respectively, as follows (in thousands): Three Months Ended June 30, Six Months Ended June 30, 2017 2016 2017 2016 Cost of net revenue $ 397 $ 601 $ 793 $ 1,080 Research and development 382 481 766 879 Sales and marketing 1,739 2,636 3,593 4,561 General and administrative 7,051 7,286 14,780 14,086 9,569 11,004 19,932 20,607 Benefit for income taxes 154 — 278 — Stock-based compensation, net of tax $ 9,723 $ 11,004 $ 20,210 $ 20,607

Net Loss per Common Share

Net Loss per Common Share	6 Months Ended
	Jun. 30, 2017
Earnings Per Share [Abstract]
Net Loss per Common Share	(7) Net Loss per Common Share The following table sets forth the computation of basic and diluted net loss per common share for the periods presented (in thousands, except per share amounts): Three Months Ended June 30, Six Months Ended June 30, 2017 2016 (As 2017 2016 (As Basic and diluted net loss per common share: Numerator: Loss from operations $ (92,700 ) $ (32,807 ) $ (156,829 ) $ (38,779 ) Preferred stock dividends (5,308 ) (5,308 ) (10,558 ) (10,617 ) Loss from operations attributable to common shares (98,008 ) (38,115 ) (167,387 ) (49,396 ) Less: Net income attributable to non-controlling 368 143 551 246 Net loss available to common stockholders $ (98,376 ) $ (38,258 ) $ (167,938 ) $ (49,642 ) Denominator: Weighted-average common shares outstanding — basic and diluted 87,360 86,737 87,300 86,692 Basic and diluted net loss per common share: Basic and diluted net loss per common share attributable to Alere Inc. and Subsidiaries $ (1.13 ) $ (0.44 ) $ (1.92 ) $ (0.57 ) The following potential dilutive securities were not included in the calculation of diluted net loss per common share because the inclusion thereof would be antidilutive (in thousands): Three Months Ended June 30, Six Months Ended June 30, 2017 2016 2017 2016 Denominator: Options to purchase shares of common stock 6,185 7,329 6,185 7,329 Conversion shares related to 3% convertible senior — 1,687 — 2,549 Conversion shares related to Series B convertible preferred stock 10,238 10,238 10,238 10,238 Total number of antidilutive potentially issuable shares of common stock excluded from diluted common shares outstanding 16,423 19,254 16,423 20,116

Stockholders' Equity and Non-co

Stockholders' Equity and Non-controlling Interests	6 Months Ended
	Jun. 30, 2017
Equity [Abstract]
Stockholders' Equity and Non-controlling Interests	(8) Stockholders’ Equity and Non-controlling (a) Preferred Stock For the three and six months ended June 30, 2017 and 2016, Series B preferred stock dividends amounted to $5.3 million and $10.6 million, respectively, which reduced earnings available to common stockholders for purposes of calculating net loss per common share for each of the respective periods. As of June 30, 2017, $5.3 million of Series B preferred stock dividends was accrued. As of July 15, 2017, payments have been made covering all dividend periods through June 30, 2017. The Series B preferred stock dividends for the three and six months ended June 30, 2017 and 2016 were paid in cash in the subsequent quarters. (b) Changes in Stockholders’ Equity and Non-controlling A summary of the changes in stockholders’ equity and non-controlling Six Months Ended June 30, 2017 Total Non- Total Equity, beginning of period $ 1,826,992 $ 4,615 $ 1,831,607 Issuance of common stock under employee compensation plans 2,300 — 2,300 Surrender of common stock to settle taxes on restricted stock units (6,661 ) — (6,661 ) Preferred stock dividends (10,646 ) — (10,646 ) Stock-based compensation expense 19,932 — 19,932 Other adjustments — (3 ) (3 ) Net (loss) income (157,380 ) 551 (156,829 ) Total other comprehensive income 85,873 — 85,873 Equity, end of period $ 1,760,410 $ 5,163 $ 1,765,573

Business Combinations

Business Combinations	6 Months Ended
	Jun. 30, 2017
Business Combinations [Abstract]
Business Combinations	(9) Business Combinations Our business acquisitions have historically been made at prices above the fair value of the assets acquired and liabilities assumed, resulting in goodwill, based on our expectations of synergies and other benefits of combining the businesses. These synergies and benefits include elimination of redundant facilities, functions and staffing; use of our existing commercial infrastructure to expand sales of the products of the acquired businesses; and use of the commercial infrastructure of the acquired businesses to expand product sales in a cost-efficient manner. Net assets acquired are recorded at their estimated fair value and are subject to adjustment upon finalization of the fair value analysis. The estimated useful lives of the individual categories of intangible assets were based on the nature of the applicable intangible asset and the expected future cash flows to be derived from the intangible asset. Amortization of intangible assets with finite lives is recognized over the shorter of the respective lives of the agreement or the period of time the intangible assets are expected to contribute to future cash flows. We amortize our finite-lived intangible assets based on patterns on which the respective economic benefits are expected to be realized. (a) Acquisition in 2016 EDTS On February 11, 2016, we acquired all of the outstanding shares of European Drug Testing Services EDTS AB, or EDTS, located in Lidingo, Sweden, a provider of services related to on-site Our consolidated statements of operations for the three and six months ended June 30, 2017 included revenue totaling approximately $1.9 million and $3.6 million, respectively, related to this business. Our consolidated statements of operations for the three and six months ended June 30, 2016 included revenue totaling approximately $1.7 million and $2.6 million, respectively, related to this business. Goodwill has been recognized in the acquisition and amounted to approximately $2.1 million, which is not deductible for tax purposes. A summary of the fair values of the net assets acquired from EDTS is as follows (in thousands): Fair Value Current assets $ 1,371 Property, plant and equipment 115 Goodwill 2,060 Intangible assets 4,220 Total assets acquired $ 7,766 Current liabilities $ 368 Non-current 928 Total liabilities assumed $ 1,296 Net assets acquired $ 6,470 Cash paid $ 6,470 The following table provides information regarding the intangible assets acquired in connection with the EDTS acquisition and their respective fair values and weighted-average useful lives (dollars in thousands): Fair Value Weighted- Core technology and patents $ 540 10.0 years Trademarks and trade names 310 20.0 years Customer relationships 2,800 14.0 years Non-compete 570 3.0 years Total intangible assets $ 4,220

Restructuring

Restructuring	6 Months Ended
	Jun. 30, 2017
Restructuring and Related Activities [Abstract]
Restructuring	(10) Restructuring The following table sets forth aggregate restructuring charges recorded in our consolidated statements of operations for the three and six months ended June 30, 2017 and 2016 (in thousands): Three Months Ended June 30, Six Months Ended June 30, Statement of Operations Caption 2017 2016 2017 2016 Cost of net revenue $ 996 $ 1,103 $ 1,811 $ 2,370 Research and development (13 ) 1,034 114 2,954 Sales and marketing (49 ) 259 (39 ) 909 Three Months Ended June 30, Six Months Ended June 30, Statement of Operations Caption 2017 2016 2017 2016 General and administrative 1,714 6,389 3,792 10,215 Total operating expenses 2,648 8,785 5,678 16,448 Interest expense, including amortization of original issue discounts and deferred financing costs — 2 1 7 Total restructuring charges $ 2,648 $ 8,787 $ 5,679 $ 16,455 (a) Restructuring Plans During 2016, management developed world-wide cost reduction plans to reduce costs and improve operational efficiencies within our professional diagnostics and corporate and other business segments, primarily impacting our manufacturing and supply chain, and research and development groups, as well as closing certain business locations in Europe and the United States. The following table summarizes the restructuring expenses we incurred for the three and six months ended June 30, 2017 and 2016 and since inception for all restructuring plans adopted by us, including the 2016 restructuring plans. Our restructuring plans are disclosed in Note 23 to the condensed consolidated financial statements included in our Annual Report on Form 10-K Three Months Ended Six Months Ended Since 2017 2016 2017 2016 Professional Diagnostics Severance-related costs $ 176 $ 3,183 $ 854 $ 6,274 $ 48,277 Facility and transition costs 712 213 1,155 1,194 17,090 Other exit costs — 2 1 7 834 Cash charges 888 3,398 2,010 7,475 66,201 Fixed asset and inventory impairments 597 21 597 419 18,548 Other non-cash — (3 ) — 210 2,160 Total professional diagnostics charges $ 1,485 $ 3,416 $ 2,607 $ 8,104 $ 86,909 Corporate and Other Severance-related costs $ — $ (19 ) $ 1 $ (4 ) $ 4,624 Facility and transition costs 1,163 5,390 3,071 8,355 36,042 Total corporate and other charges $ 1,163 $ 5,371 $ 3,072 $ 8,351 $ 40,666 Total restructuring charges $ 2,648 $ 8,787 $ 5,679 $ 16,455 $ 127,575 We anticipate incurring approximately $6.5 million in additional costs under our 2016 restructuring plans related to our professional diagnostics and corporate and other business segments, primarily related to integration and operational initiatives related to our international supply chain. We may develop additional restructuring plans over the remainder of 2017 and beyond. In addition, we anticipate incurring approximately $1.3 million in additional costs under earlier restructuring plans related to our professional diagnostics and corporate and other business segments, primarily related to the closure of our manufacturing facility in Israel. These are estimated costs which have not yet been recognized under U.S. GAAP, but are anticipated in future periods based on the plans that have been determined by management. (b) Restructuring Reserves The following table summarizes our restructuring reserves related to the restructuring plans described above, of which $2.7 million is included in accrued expenses and other current liabilities and $0.3 million is included in other long-term liabilities on our accompanying consolidated balance sheets (in thousands): Severance- Facility and Other Exit Total Balance, December 31, 2016 $ 3,339 $ 7,512 $ 39 $ 10,890 Charges 855 4,226 1 5,082 Payments (2,616 ) (10,395 ) (40 ) (13,051 ) Currency adjustments 50 57 — 107 Balance, June 30, 2017 $ 1,628 $ 1,400 $ — $ 3,028

Long-term Debt

Long-term Debt	6 Months Ended
	Jun. 30, 2017
Debt Disclosure [Abstract]
Long-term Debt	(11) Long-term Debt We had the following long-term debt balances outstanding as of June 30, 2017 and December 31, 2016 (in thousands): June 30, 2017 December 31, 2016 A term loans (1)(2)(3) $ 528,097 $ 544,745 B term loans (1)(2)(3) 944,033 952,664 Revolving loans (1)(2)(3) 125,000 125,000 7.25% Senior notes (2)(3)(4) 438,099 442,709 6.5% Senior subordinated notes (2)(3) 409,155 415,102 6.375% Senior subordinated notes (2)(3) 406,212 412,831 Other lines of credit 2,421 1,124 Other 46,380 46,400 2,899,397 2,940,575 Less: Short-term debt and current portion of long-term debt (83,825 ) (82,370 ) Long-term debt $ 2,815,572 $ 2,858,205 (1) Incurred under our secured credit facility entered into on June 18, 2015. (2) As discussed more fully in Item 2. “ Management’s Discussion and Analysis of Financial Condition and Results of Operations – Liquidity and Capital Resources, 10-K 10-Q Management’s Discussion and Analysis of Financial Condition and Results of Operations – Liquidity and Capital Resources, Form 10-Q Form 10-Q 10-Q (3) As discussed more fully below, due to our failure to timely file our Annual Report on Form 10-K 10-K (4) The 7.25% senior notes mature on July 1, 2018, unless earlier redeemed. Upon maturity, we will be required to pay the principal amount of $450 million, plus all accrued and unpaid interest. Management expects that the acquisition of Alere by Abbott pursuant to the terms of the Amended Merger Agreement will take place prior to the maturity date of July 1, 2018 and, if this expectation is correct, the holders of the 7.25% senior notes will have the rights set forth in the applicable indenture in connection with such transaction as set forth below in this paragraph. In the event that the transactions contemplated by the Amended Merger Agreement do not close, we expect that we would be able to pay such principal and accrued interest on the 7.25% senior notes by one or a combination of the following: refinancing such indebtedness (as we have done in the past), using available cash resources, or utilizing amounts available under the revolving credit facility. If a change of control occurs, subject to specified conditions, we must give holders of the 7.25% senior notes an opportunity to sell their notes to us at a purchase price of 101% of the principal amount of the notes, plus accrued and unpaid interest to (but excluding) the date of the purchase. The merger under the Amended Merger Agreement, as described in Note 3 above will, if consummated, constitute a change of control under the indenture governing the 7.25% senior notes. In connection with our significant long-term debt issuances, we recorded interest expense, including amortization and write-offs of deferred financing costs and original issue discounts, in our accompanying consolidated statements of operations for the three and six months ended June 30, 2017 and 2016 as follows (in thousands): Three Months Ended June 30, Six Months Ended June 30, 2017 2016 2017 2016 Secured credit facility (1)(2) $ 19,559 $ 17,834 $ 38,289 $ 34,877 7.25% Senior notes (2) 10,638 8,904 20,010 17,428 6.5% Senior subordinated notes (2) 8,056 7,405 15,673 14,636 6.375% Senior subordinated notes (2) 7,467 7,112 14,709 14,115 3% Convertible senior subordinated convertible notes — 603 — 1,847 Other 459 471 681 1,532 $ 46,179 $ 42,329 $ 89,362 $ 84,435 (1) Includes “A” term loans, “B” term loans, and revolving line of credit loans. (2) For the three and six months ended June 30, 2017, the amounts include $4.3 million and $6.4 million, respectively, related to the amortization of fees paid for certain debt modifications. For the three and six months ended June 30, 2016, the amounts include $0.9 million in both periods related to the amortization of fees paid for certain debt modifications. April 2017 Amendment to Credit Facility On April 24, 2017, we entered into a Third Amendment to the Credit Agreement for our secured credit facility, dated as of June 18, 2015, among the Company, the several lenders from time to time party thereto, the Administrative Agents (as defined in the Credit Agreement) and certain other agents and arrangers. Pursuant to the Third Amendment, the lenders under the Credit Agreement agreed to (i) waive certain Defaults and Events of Defaults (each as defined in the Credit Agreement) that may have occurred, are occurring or may occur after April 24, 2017, resulting from, among other things, (x) our failure to deliver to the Administrative Agents (as defined in the Credit Agreement) the financial statements and the related deliverables for the fiscal year ended December 31, 2016 by the applicable deadline under the Credit Agreement, (y) any restatement, revision or other adjustment of certain financial statements as a result of our review described in our Current Report on Form 8-K 8-K, 8-K, May 2017 Consent Solicitation for Notes On May 1, 2017, we commenced consent solicitations relating to each series of the Notes. On May 4, 2017, we made certain modifications to the consent solicitations, which are reflected herein. We solicited consents from holders of each series of Notes to extend the deadline for delivery of certain financial information and to waive through and until 5:00 p.m., New York City time, on June 15, 2017, any default or event of default that occurred, is continuing or may occur under the indentures under which the Notes were issued (and its consequences) in connection with any failure to timely file with the SEC or to timely furnish to the relevant trustees pursuant to the indentures, our Annual Report on Form 10-K 10-K 10-K Form 10-K May 2017 Amendment to Credit Facility On May 30, 2017, we entered into a fourth amendment to the Credit Agreement pursuant to which the lenders under the Credit Agreement agreed to (i) waive certain Defaults and Events of Defaults (each as defined in the Credit Agreement) that may have occurred, are occurring or occur after May 30, 2017, resulting from, among other things, (x) failure to deliver to the Administrative Agents (as defined in the Credit Agreement) the financial statements and the related deliverables for the fiscal year ended December 31, 2016 and the fiscal quarter ended March 31, 2017, in each case, by the applicable deadlines under the Credit Agreement, (y) any restatement, revision or other adjustment of certain financial statements as a result of the Company’s review described in our Current Report on Form 8-K May 8-K, 8-K, June 2017 Consent Solicitation for Notes On June 1, 2017, we commenced consent solicitations relating to each series of our Notes. We solicited consents from holders of each series of Notes to further extend the deadline for delivery of certain financial information and to waive, in each case (i) through and until 5:00 p.m., New York City time, on August 4, 2017 (such time and date, the “First Waiver Date”), (ii) through and until 5:00 p.m., New York City time, on September 5, 2017 (such time and date, the “Second Waiver Date”) if uncured immediately prior to the First Waiver Date, and (iii) through and until 5:00 p.m., New York City time, on October 4, 2017 (such time and date, the “Third Waiver Date”) if uncured immediately prior to the Second Waiver Date, any default or event of default that occurred, is continuing or may occur under the indentures (and its consequences) in connection with any failure to timely file with the SEC or to timely furnish to the relevant trustees pursuant to the indentures, the 2016 Form 10-K 10-K 10-Q 10-K 10-K 10-K Because we had not filed our Quarterly Report on Form 10-Q 10-Q As of June 30, 2017, we were in compliance with all of our obligations and covenants under the Credit Agreement and the indentures governing our Notes.

Fair Value Measurements

Fair Value Measurements	6 Months Ended
	Jun. 30, 2017
Fair Value Disclosures [Abstract]
Fair Value Measurements	(12) Fair Value Measurements We apply fair value measurement accounting to value our financial assets and liabilities. Fair value measurement accounting provides a framework for measuring fair value under U.S. GAAP and requires expanded disclosures regarding fair value measurements. Fair value is defined as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. A fair value hierarchy requires an entity to maximize the use of observable inputs, where available, and minimize the use of unobservable inputs when measuring fair value. Described below are the three levels of inputs that may be used to measure fair value: Level 1— Level 2— Level 3— The following tables present information about our assets and liabilities that are measured at fair value on a recurring basis as of June 30, 2017 and December 31, 2016, and indicates the fair value hierarchy of the valuation techniques we utilized to determine such fair value (in thousands): Description June 30, Quoted Prices in Significant Other Unobservable Inputs Assets: Marketable securities $ 150 $ 150 $ — $ — Total assets $ 150 $ 150 $ — $ — Liabilities: Contingent consideration obligations (1) $ 45,400 $ — $ — $ 45,400 Total liabilities $ 45,400 $ — $ — $ 45,400 Description December 31, Quoted Prices in Significant Other Unobservable Inputs Assets: Marketable securities $ 76 $ 76 $ — $ — Total assets $ 76 $ 76 $ — $ — Liabilities: Contingent consideration obligations (1) $ 43,200 $ — $ — $ 43,200 Total liabilities $ 43,200 $ — $ — $ 43,200 (1) We determine the fair value of the contingent consideration obligations based on a probability-weighted approach derived from earn-out earn-out Commitments and Contingences Changes in the fair value of our Level 3 contingent consideration obligations during the six months ended June 30, 2017 were as follows (in thousands): Fair value of contingent consideration obligations, December 31, 2016 $ 43,200 Payments (632 ) Fair value adjustments 2,833 Foreign currency adjustments (1 ) Fair value of contingent consideration obligations, June 30, 2017 $ 45,400 At June 30, 2017 and December 31, 2016, the carrying amounts of cash and cash equivalents, restricted cash, receivables, accounts payable and other current liabilities approximated their estimated fair values. The carrying amount and estimated fair value of our long-term debt (including the current portion) were, in each case, $2.9 billion at June 30, 2017 and December 31, 2016. The estimated fair value of our long-term debt was determined using information derived from available market sources (Level 2 in the fair value hierarchy), including open-market trades and market quotes observed at or near period end, and may not be representative of actual values that could have been or will be realized in the future.

Financial Information by Segmen

Financial Information by Segment	6 Months Ended
	Jun. 30, 2017
Segment Reporting [Abstract]
Financial Information by Segment	(13) Financial Information by Segment Operating segments are defined as components of an enterprise about which separate financial information is available that is evaluated regularly by the chief operating decision maker, or decision-making group, in deciding how to allocate resources and in assessing performance. Our chief operating decision-making group is composed of the chief executive officer and members of senior management. Our operating segments are currently (i) professional diagnostics; (ii) consumer diagnostics; and (iii) other non-reportable. 10-K 10-K non-reportable ventricular assist devices, or VADs, as well as telemonitoring services that allows VAD coordinators to monitor patients soon after discharge and receive alerts when critical patient values fall outside pre-established 10-Q Our operating results include license and royalty revenue which are allocated to professional diagnostics and consumer diagnostics on the basis of the original license or royalty agreement. We evaluate performance of our operating segments based on revenue and operating income (loss). Segment information for the three and six months ended June 30, 2017 and 2016 is as follows (in thousands): Professional Consumer Other Non- Corporate Total Three Months Ended June 30, 2017: Net revenue $ 504,359 $ 16,507 $ 36,806 $ — $ 557,672 Operating income (loss) $ 47,340 $ 1,709 $ 5,953 $ (84,001 ) $ (28,999 ) Depreciation and amortization $ 55,877 $ 1,151 $ 3,174 $ 2,322 $ 62,524 Restructuring charge $ 1,485 $ — $ — $ 1,163 $ 2,648 Stock-based compensation $ — $ — $ — $ 9,569 $ 9,569 Professional Consumer Other Non- Corporate Total Three Months Ended June 30, 2016: Net revenue, as restated $ 553,904 $ 19,795 $ 36,605 $ — $ 610,304 Operating income (loss), as restated $ 79,419 $ 396 $ 7,536 $ (73,457 ) $ 13,894 Depreciation and amortization $ 63,601 $ 1,374 $ 2,792 $ 2,134 $ 69,901 Restructuring charge $ 3,416 $ — $ — $ 5,371 $ 8,787 Stock-based compensation $ — $ — $ — $ 11,004 $ 11,004 Professional Consumer Other Non- Corporate Total Six Months Ended June 30, 2017: Net revenue $ 1,038,676 $ 33,747 $ 73,465 $ — $ 1,145,888 Operating income (loss) $ 136,297 $ 1,780 $ 12,569 $ (184,667 ) $ (34,021 ) Depreciation and amortization $ 110,166 $ 2,306 $ 6,362 $ 4,624 $ 123,458 Restructuring charge $ 2,607 $ — $ — $ 3,072 $ 5,679 Stock-based compensation $ — $ — $ — $ 19,932 $ 19,932 Professional Consumer Other Non- Corporate Total Six Months Ended June 30, 2016: Net revenue, as restated $ 1,088,416 $ 37,237 $ 71,591 $ — $ 1,197,244 Operating income (loss), as restated $ 159,775 $ 563 $ 13,774 $ (127,941 ) $ 46,171 Depreciation and amortization $ 127,274 $ 2,873 $ 7,951 $ 4,307 $ 142,405 Restructuring charge $ 8,104 $ — $ — $ 8,351 $ 16,455 Stock-based compensation $ — $ — $ — $ 20,607 $ 20,607 Assets: As of June 30, 2017 $ 5,114,502 $ 178,033 $ 91,526 $ 172,774 $ 5,556,835 As of December 31, 2016 $ 5,199,806 $ 175,362 $ 87,193 $ 185,918 $ 5,648,279 The following table summarizes our net revenue from the professional diagnostics reporting segment by groups of similar products and services for the three and six months ended June 30, 2017 and 2016 (in thousands): Three Months Ended June 30, Six Months Ended June 30, 2017 2016 (As 2017 2016 (As Cardiometabolic $ 139,840 $ 167,378 $ 265,017 $ 327,041 Infectious disease 166,544 189,384 389,478 381,339 Toxicology 159,871 158,196 310,508 304,979 Other 35,123 36,413 68,050 69,795 Total professional diagnostics net product sales and services revenue 501,378 551,371 1,033,053 1,083,154 License and royalty revenue 2,981 2,533 5,623 5,262 Total professional diagnostics net revenue $ 504,359 $ 553,904 $ 1,038,676 $ 1,088,416

Related Party Transactions

Related Party Transactions	6 Months Ended
	Jun. 30, 2017
Related Party Transactions [Abstract]
Related Party Transactions	(14) Related Party Transactions (a) SPD Joint Venture In May 2007, we completed the formation of SPD Swiss Precision Diagnostics GmbH, or SPD, our 50/50 joint venture with Procter & Gamble, or P&G, for the development, manufacturing, marketing and sale of existing and to-be-developed We had a net payable to SPD of $4.9 million as of June 30, 2017 and $3.7 million as of December 31, 2016. The $4.9 million net payable balance as of June 30, 2017 is net of a receivable of approximately $1.3 million for costs incurred in connection with our 2008 SPD-related SPD-related SPD-related Under the terms of our product supply agreement, SPD purchases products from our manufacturing facilities in China. SPD in turn sells a portion of those tests back to us for final assembly and packaging. Once packaged, a portion of the tests are sold to P&G for distribution to third-party customers in North America. We defer our profit on products sold to SPD until the products are sold through to the customer. The following table summarizes our related party balances with SPD within our consolidated balance sheets (in thousands): Balance Sheet Caption June 30, 2017 December 31, 2016 Accounts receivable, net of allowances $ 7,473 $ 7,855 Prepaid expenses and other current assets $ 5,361 $ 7,486 Other non-current $ 5,188 $ 6,122 Accounts payable $ 35,682 $ 34,216 As previously disclosed, SPD is currently involved in civil litigation brought by a competitor in the United States with respect to the advertising of one of SPD’s products in the United States. The district court issued an injunction with respect to sales and advertising of such product and determined that SPD violated certain laws with respect to the advertising of such product. SPD’s appeal of this decision was unsuccessful. The competitor’s request for damages is now pending before the district court. In addition, a class action lawsuit was filed against SPD and P&G in the United States District Court for the Central District of California alleging violations of certain laws in connection with the sales and advertising of one of SPD’s products, which claims are based on similar grounds as those described above. On August 19, 2016, the class action lawsuit was dismissed with prejudice. The plaintiffs appealed the district court’s decision but, on March 30, 2017, the case was voluntarily dismissed upon initiation of the plaintiff. There may be additional lawsuits against SPD or us relating to this matter in the future. The ultimate resolution of the matter, including the amount of any damages that may be required to be paid, is not known at this time, nor is the potential impact that any pending litigation or future litigation may have on SPD or us, including whether any such resolution or any damages imposed by a court would have a material adverse impact on SPD and, ultimately, by virtue of our 50% interest in SPD, on our financial position or results of operations. (b) Entrustment Loan Arrangement with SPD Shanghai Our subsidiary Alere (Shanghai) Diagnostics Co., Ltd., or Alere Shanghai, and SPD’s subsidiary SPD Trading (Shanghai) Co., Ltd., or SPD Shanghai, entered into an entrustment loan arrangement for a maximum of CNY 23.0 million (approximately $3.4 million at June 30, 2017), in order to finance the latter’s short-term working capital needs, with the HSBC Shanghai Branch, or HSBC. The agreement governs the setting up of an Entrustment Loan Account with HSBC, into which Alere Shanghai deposits certain monies. This restricted cash account provides a guarantee to HSBC of amounts borrowed from HSBC by SPD Shanghai. The Alere Shanghai HSBC account is recorded as restricted cash on our balance sheet and amounted to $3.4 million and $3.3 million at June 30, 2017 and December 31, 2016, respectively. (c) TechLab On September 16, 2016, we sold our 49% interest in TechLab Inc., a company that provides diagnostic testing products used by physicians and other health care customers to diagnose, treat, and monitor intestinal diseases and other medical conditions. Prior to this sale, we accounted for this interest in TechLab as an equity method investment. Alere served as a distributor of TechLab products prior to the September 16, 2016 sale and will remain the principal global distributor of TechLab products pursuant to the terms of a distribution agreement with TechLab. We made product purchases from TechLab of $4.5 million and $9.2 million during the three and six months ended June 30, 2016, respectively.

Commitments and Contingencies

Commitments and Contingencies	6 Months Ended
	Jun. 30, 2017
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	(15) Commitments and Contingencies (a) Acquisition-related Contingent Consideration Obligations We have contractual contingent purchase price consideration obligations related to certain of our acquisitions. We determine the acquisition date fair value of the contingent consideration obligations based on a probability-weighted approach derived from the overall likelihood of achieving certain performance targets, including product development milestones or financial metrics. The fair value measurement is based on significant inputs not observable in the market and thus represents a Level 3 measurement, as defined in fair value measurement accounting. The resultant probability-weighted earn-out Increases or decreases in the fair values of the contingent consideration obligations may result from, among other things, changes in discount periods and rates, changes in the timing and amount of earn-out earn-out earn-out The following table summarizes our contractual contingent purchase price consideration obligations outstanding at June 30, 2017 related to certain of our acquisitions (in thousands): Acquisition Acquisition Date Acquisition Maximum Earn-out Remaining Earn-out Estimated Estimated Payments TwistDx, Inc. (1) March 11, 2010 $ 35,600 $ 102,263 2017–2025 (2) $ 41,200 $ 35,700 $ 431 Other Various $ 30,373 $ — 4,200 7,500 201 $ 45,400 $ 43,200 $ 632 (1) The terms of the acquisition agreement require us to pay earn-outs upon successfully meeting certain revenue and product development targets through 2025. (2) The maximum earn-out (b) Legal Proceedings Litigation with Abbott Laboratories After entering into the original Merger Agreement, Abbott informed Alere that it had serious concerns about, among other things, the accuracy of various representations, warranties and covenants made by Alere in the original Merger Agreement. Abbott indicated that these concerns related to the delay in the filing of Alere’s Annual Report on Form 10-K On August 25, 2016, Alere filed a complaint against Abbott in the Delaware Chancery Court, and filed an accompanying motion to expedite the proceedings, asking the Delaware Chancery Court to require Abbott to specifically perform its obligations with respect to obtaining antitrust approvals as required by the original Merger Agreement. On September 29, 2016, the Delaware Chancery Court entered an order that, among other things, adopted a detailed schedule setting forth actions required to be taken by specified dates in order to obtain all antitrust clearances required by the original Merger Agreement. On November 3, 2016, Abbott filed a complaint against Alere in the Delaware Chancery Court asserting a claim against Alere for breach of contract from Alere’s alleged refusal to provide Abbott with certain information under the original Merger Agreement. On February 1, 2017, Alere filed a motion to dismiss Abbott’s November 3 complaint. On December 7, 2016, Abbott filed a complaint (which was subsequently amended after the various actions were consolidated) in the Delaware Chancery Court seeking a declaration that Alere had experienced a Material Adverse Effect (as such term is defined in the original Merger Agreement) and that Abbott could terminate the original Merger Agreement. On February 1, 2017, Abbott filed its answer to the complaint Alere had filed on August 25, 2016, and Alere filed an answer to Abbott’s amended complaint as well as counterclaims against Abbott. Alere’s counterclaims requested a declaratory judgment that, among other things, (i) there had been no Material Adverse Effect (as such term is defined in the original Merger Agreement); and (ii) Abbott had breached the parties’ original Merger Agreement and breached the implied covenant of good faith and fair dealing. Settlement Agreement relating to the Amended Merger Agreement Concurrently with the execution of the Merger Agreement Amendment on April 13, 2017, Alere and Abbott entered into a settlement agreement, or the Settlement Agreement. The Settlement Agreement released claims arising out of or related to the merger, and resolved the parties’ litigation that had been pending in Delaware Chancery Court. The Settlement Agreement provided reciprocal releases, except for any potential antitrust claims by Alere to the extent they relate to developments after August 25, 2016, which would not be released until the parties obtain all consents and regulatory clearances necessary for closing. Abbott’s potential claims based on information not excluded from the definition of Material Adverse Effect in the Amended Merger Agreement were also not released. Finally, the Settlement Agreement provided for dismissal of the Delaware litigation with prejudice, with the exception of the non-released Arriva Medical Billing Number Arriva Medical is our durable medical equipment, or DME, supply business that furnishes diabetic testing supplies via mail order, including blood glucose monitors, test strips, lancets, lancing devices, and control solutions, as well as other related medical supplies in the United States. These products are generally covered by Medicare, Medicaid and other third-party payers. Competition for Medicare-reimbursed diabetes testing supplies, which represents the majority of our Arriva Medical business, changed significantly in 2013 as a result of implementation by CMS of a competitive bidding process to limit the number of eligible suppliers and the fees for which they may be reimbursed. Based on the most recent bidding process, we estimate that CMS currently reimburses approximately ten suppliers who have agreed to accept a contractual reimbursement rate for mail-order diabetic testing supplies for the period from July 2016 to December 2018 that is substantially lower than the established fee schedule for these products. Arriva Medical is one of those approximately ten suppliers that was awarded a national mail-order contract. Suppliers that were not awarded contracts are unable to be reimbursed by Medicare for mail-order diabetic testing supplies. On October 12, 2016, Arriva Medical received a notice, dated October 5, 2016, that its Medicare enrollment would be revoked by CMS, based on CMS’ assertion that, over a five-year period, out of approximately 5.7 million Medicare claims made for about one million unique beneficiaries, Arriva had allegedly submitted claims for 211 Medicare beneficiaries who were deceased on the date their products were shipped (even if the products were appropriately ordered in advance of the patient’s death). Arriva Medical’s initial appeal of this determination was denied by CMS, and Arriva’s Medicare enrollment was revoked effective November 4, 2016, pending the outcome of further appeals. Arriva Medical conducted an investigation into the issue and does not believe that it received or, if received, retained, any Medicare reimbursement for the DME items at issue for these 211 Medicare beneficiaries. In addition, CMS subsequently provided notice that Arriva Medical’s competitive bidding contract would be terminated as a result of the revocation of its enrollment. On December 27, 2016, Arriva Medical filed an appeal for an administrative law judge, or ALJ, hearing seeking to permanently reinstate Arriva’s Medicare enrollment status retroactive to the November 4, 2016 revocation date. On April 25, 2017, the ALJ upheld CMS’s revocation of Arriva Medical’s Medicare enrollment. On June 7, 2017, Arriva Medical timely appealed the ALJ decision to the Department Appeals Board, which appeal remains pending. On December 28, 2016, Arriva Medical also filed a complaint in Federal District Court for the District of Columbia requesting a temporary restraining order, or TRO, and preliminary injunction, or PI, to prohibit CMS from terminating Arriva Medical’s competitive bidding contract and requesting that the court require CMS to reinstate Arriva’s Medicare billing status until due process could be provided in the form of the completion of the administrative appeals process prescribed by regulation. In conjunction with this case, on January 4, 2017, CMS agreed through its counsel that it would not revoke the competitive bidding contract while the administrative appeals process was underway, which mooted the request for the TRO. On March 9, 2017, the Federal District Court for the District of Columbia denied the PI to prohibit CMS from terminating Arriva Medical’s competitive bidding contract and also denied CMS’s motion to dismiss Arriva Medical’s complaint. On April 17, 2017, the court issued an order dismissing Arriva Medical’s complaint. We are unable, at this time, to determine the outcome of these pending legal matters related to Arriva Medical’s billing number. U.S. Securities and Exchange Commission Subpoena On August 28, 2015, we received a subpoena from the SEC which indicated that it is conducting a formal investigation of Alere. The SEC’s subpoena relates to, among other things, (i) the restatement and revision to our financial statements referenced in our Annual Report on Form 10-K for the fiscal year ended December 31, 2014, as amended, including the accounting for deferred taxes for discontinued operations, as well as our tax strategies and policies and (ii) our sales practices and dealings with third parties (including distributors and foreign government officials) in Africa relating to sales to government entities. On January 14, 2016, we received a second subpoena from the SEC in connection with this formal investigation seeking, among other things, additional information related to sales of products and services to end-users in Africa, as well as revenue recognition relating to sales of products and services to end-users in Africa. We have also received, from time to time, requests in connection with the investigation to voluntarily produce additional information to the SEC, including information pertaining to certain other countries in Asia and Latin America, as well as additional information on revenue recognition matters and revisions to our financial statements referenced in our Annual Report on Form 10-K for the fiscal year ended December 31, 2015 and subsequent filings made with the SEC. We are cooperating with the SEC and have provided documents in response to the subpoenas and voluntary requests and we have made witnesses available to be interviewed by the SEC. We have recently commenced discussions with the SEC about a potential resolution of the matters under review by the SEC. We anticipate that we would likely need to obtain certain approvals before we could agree to any proposed resolution. There can be no assurance that future discussions with the SEC to resolve these matters will be successful, that the approvals we need will be obtained or that any potential settlement will be agreed to or finalized. We are unable to predict when these matters will be resolved or what further action, if any, the government will take in connection with them, including any potential actions by the SEC if the discussions do not result in a resolution of the matter. Based on the ongoing uncertainties associated with any potential resolution of the matters under investigation by the SEC, we are unable at this time to predict the terms of the final resolution of the matter, including the ultimate amount of liability we may be required to pay to the SEC, but such amount could be material to our results of operations in future periods. Department of Justice Grand Jury Subpoena On March 11, 2016, we received a grand jury subpoena from the United States Department of Justice requiring the production of documents relating to, among other things, sales, sales practices and dealings with third parties (including distributors and foreign governmental officials) in Africa, Asia and Latin America and other matters related to the U.S. Foreign Corrupt Practices Act. We are cooperating with the Department of Justice and have provided information in response to the subpoena. We are unable to predict when this matter will be resolved or what further action, if any, the Department of Justice may take in connection with it. Securities Class Actions On April 21, 2016 and May 4, 2016 two class action lawsuits captioned Godinez Alere Inc. Breton Alere Inc. and Rule 10b-5 under We are unable at this time to determine the outcome of this class action lawsuit or our potential liability, if any. Matters Relating to our San Diego Facility On October 9, 2012, we received a warning letter from the FDA referencing inspectional observations set forth in a Form FDA 483 received in June 2012. The observations were the result of an inspection of our San Diego facility conducted earlier during 2012 relating to our Alere Triage products, which resulted in two recalls of certain Alere Triage products and revised release specifications for our Alere Triage meter-based products. In September 2014, as follow up to a further inspection of our San Diego facility, the FDA notified us that this inspection was classified “voluntary action indicated,” meaning that the objectionable conditions or practices found in the inspection did not meet the threshold of significance requiring regulatory action, but that formal close-out In May 2012, we also received a subpoena from the Office of Inspector General of the Department of Health and Human Services, or the OIG, seeking documents relating primarily to the quality control testing and performance characteristics of Alere Triage products. We are cooperating with the government and are responding to the investigation, which is ongoing. We have been engaged in discussions with the government about this matter, including a resolution of potential related False Claims Act and common law liability exposure for the products under review. As a result of these discussions, management accrued, as of December 31, 2016, an aggregate of $35.0 million for potential liability of the claims related to this matter. We would need to obtain certain approvals before we could agree to any proposed resolution. There can be no assurance that future discussions with the government to resolve these matters will be successful, that the approvals we need will be obtained or that any potential settlement will be agreed to or finalized. We are unable to predict when these matters will be resolved or what further action, if any, the government will take in connection with them. Based on the ongoing uncertainties and potentially wide range of outcomes associated with any potential resolution of the matter under investigation by the OIG, the ultimate amount of potential liability may materially exceed the $35.0 million accrual we have established. INRatio Class Actions On May 26, 2016, a class action lawsuit captioned Dina Andren Sidney Bludman v. Alere Inc., et al. We are unable, at this time, to determine the outcome of these class action lawsuits or our potential liability, if any. Another class action lawsuit captioned J.E, J.D., and all others similarly situated v. Alere Inc., Alere San Diego, Inc. and Alere Home Monitoring, Inc., Claims in the Ordinary Course and Other Matters We are also party to certain other legal proceedings and other governmental investigations, or are requested to provide information in connection with such proceedings or investigations. For example, in December 2014, we and our subsidiary, Avee Laboratories Inc., or Avee, received subpoenas from the United States Attorney for the District of New Jersey seeking marketing materials and other documents relating primarily to billing and marketing practices related to toxicology testing. We are cooperating with this investigation and are providing documents in response to the subpoena. We and our subsidiary, Arriva Medical, LLC, are also in the process of responding to Civil Investigative Demands, or CIDs, from the United States Attorney’s office for the Middle District of Tennessee and the U.S. Department of Justice in connection with an investigation of possible improper claims submitted to Medicare and Medicaid. The most recent of the CIDs related to this matter was received in May 2017. The CIDs request patient and insurance billing and medical records, records related to interactions with third parties, and correspondence related to the same, communications with customers and terms of sale for diabetic products, dating back to January 2010. In an unrelated matter, in January 2017, our subsidiary Alere Home Monitoring, Inc., which offers home self-testing anticoagulation monitoring and VAD services and products, received a CID from the United States Attorney’s Office for the District of Massachusetts. The January 2017 CID, which covers similar subject matter to a letter request from the Department of Justice Civil Division dating back to June 2015, is broad in scope, but is understood to be primarily focused on obtaining records and information about Alere Home Monitoring, Inc.’s billing practices and policies relating to the frequency at which PT/INR self-testing is prescribed and performed since 2006. In addition, in March 2017, Alere Home Monitoring, Inc. received a second letter request from the Department of Justice Civil Division seeking additional information regarding billing frequencies of PT/INR self-testing beyond the original scope of the June 2015 request. We are cooperating with these various unrelated investigations and are providing documents and information responsive to each of the CIDs and letter requests. We cannot predict what effect, if any, these investigations, or any resulting claims, could have on us or our subsidiaries. As previously disclosed, we received a U.S. Department of Justice criminal subpoena addressed to Alere Toxicology Services, Inc. on July 1, 2016 which seeks records related to Medicare, Medicaid and Tricare billings dating back to 2010 for specific patient samples tested at our Austin, Texas pain management laboratory and payments made to physicians. On June 8, 2017 we were informed that the U.S. Department of Justice is closing this investigation without taking any action against the Company or Alere Toxicology Services, Inc. We have received, from time to time, additional subpoenas and requests for information from the United States Department of Justice, other federal government agencies and state attorneys general, and we have, in each of these cases, cooperated with the applicable governmental entity in responding to the applicable subpoena or request for information. For example, in May 2016, we received a subpoena from the U.S. Attorney for the District of New Jersey, which seeks various documents related to the accuracy, reliability and performance of the INRatio system, including documents relating to prior interactions with the FDA and others regarding the system. Our diabetes, toxicology and patient self-testing businesses are subject to audit and claims for reimbursement brought in the ordinary course by: private third-party payers, including health insurers; Zone Program Integrity Contractors, or ZPICs; and Medicare Administrative Contractors, or MACs, to monitor compliance with coverage and reimbursement rules and guidelines. These types of audits and claims can include, but are not limited to, claims relating to proper documentation and support, claims relating to the medical necessity of certain testing or billing practices are not in accord with applicable rules and guidelines and can lead to assertions or determinations that certain claims should not have been, or will no longer be, paid by the private third-party payer or by Medicare or Medicaid. In such cases, the payer or program may seek to recoup or offset amounts they assert have been paid in error. Our businesses may also be subject at any time to other commercial disputes, product liability claims, personal injury claims, including claims arising from or relating to product recalls, negligence claims, third-party subpoenas or various other lawsuits arising in the ordinary course of business, including infringement, employment or investor matters, disputes regarding the payment of contingent consideration obligations and we expect that this will continue to be the case in the future. For example, several individuals have filed suits against us alleging personal injury claims in connection with the use of our INRatio products (which are in addition to the class action suits described above). In addition, the former shareholders of Ionian Technologies Inc. filed a lawsuit against us in May 2017 alleging, among other things, that they are owed $30.0 million in earn-out Such lawsuits or claims generally seek damages or reimbursement, sometimes in substantial amounts. There are possible unfavorable outcomes related to litigation or governmental investigations that could materially impact our business, results of operations, financial condition, and cash flows.

Recent Accounting Pronouncement

Recent Accounting Pronouncements	6 Months Ended
	Jun. 30, 2017
Accounting Changes and Error Corrections [Abstract]
Recent Accounting Pronouncements	(16) Recent Accounting Pronouncements From time to time, new accounting pronouncements are issued by the Financial Accounting Standards Board, or FASB, or other standard setting bodies that we adopt on or before the specified effective date. Unless otherwise discussed, we believe that the impact of recently issued standards that are not yet effective will not have a material impact on our financial position, results of operations, comprehensive income or cash flows upon adoption. Please also see Note 5(w), Recent Accounting Pronouncements 10-K In May 2017, the FASB issued ASU No. 2017-09, Compensation – Stock Compensation (Topic 718): Scope of Modification Accounting 2017-09. 2017-09 2017-09 2017-09 In March 2017, the FASB issued ASU No. 2017-07, Compensation — Retirement Benefits (Topic 715): Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cost 2017-07. 2017-07 2017-07 2017-07 In January 2017, the FASB issued ASU No. 2017-04, Intangibles — Goodwill and Other (Topic 350): Simplifying the Accounting for Goodwill Impairment 2017-04. 2017-04 2017-04 2017-04 In January 2017, the FASB issued ASU No. 2017-01, Business Combinations (Topic 805): Clarifying the Definition of a Business 2017-01. 2017-01 2017-01 ASU 2017-01 In December 2016, the FASB issued ASU No. 2016-20, Technical Corrections and Improvements to Topic 606: Revenue from Contracts with Customers 2016-20. 2016-20 2014-09, 2016-20 2016-20 In December 2016, the FASB issued ASU No. 2016-19, Technical Corrections and Improvements 2016-19. 2016-19 2016-19 2016-19 In November 2016, the FASB issued ASU No. 2016-18, Statement of Cash Flows (Topic 230): Restricted Cash, ASU 2016-18. 2016-18 beginning-of-period end-of-period 2016-18 ASU 2016-18 In October 2016, the FASB issued ASU No. 2016-16, Income Taxes (Topic 740): Intra-Entity Transfers of Assets Other Than Inventory, 2016-16. 2016-16 2016-16 2016-16 In August 2016, the FASB issued ASU No. 2016-15, Statement of Cash Flows (Topic 230): Classification of Certain Cash Receipts and Cash Payments, 2016-15. 2016-15 zero-coupon 2016-15 ASU 2016-15 In May 2016, the FASB issued ASU No. 2016-12, Revenue from Contracts with Customers (Topic 606): Narrow-Scope Improvements and Practical Expedients, 2016-12. 2016-12: 606-10-25-7; non-cash 2016-12 2016-12 In April 2016, the FASB issued ASU No. 2016-10, Revenue from Contracts with Customers (Topic 606): Identifying Performance Obligations and Licensing, 2016-10. 2016-10 2016-10 2016-10 In February 2016, the FASB issued ASU No. 2016-02, Leases (Topic 842), 2016-02. 2016-02 right-of-use 2016-02 ASU 2016-02 In May 2014, the FASB issued ASU No. 2014-09, Revenue from Contracts with Customers 2014-09, 2014-09 one-year 2014-09 We believe that there were no other accounting standards recently issued that had or are expected to have a material impact on our consolidated financial statements. Recently Adopted Standards In March 2016, the FASB issued ASU No. 2016-09, Compensation — Stock Compensation (Topic 718): Improvements to Employee Share-Based Payment Accounting 2016-09. 2016-09 2016-09 2016-09. 2016-09 • All excess tax benefits or tax deficiencies are now recognized as income tax benefit or expense as applicable. Previously, we recorded the benefit or expense to additional paid-in • All cash payments made to taxing authorities on the employees’ behalf for withheld shares are now presented as financing activities on the statement of cash flows. Previously, it was required to be classified within operating activities. This change was applied retrospectively with a reclassification of $1.4 million from operating to financing activities during the six months ended June 30, 2016. We have elected to continue to estimate forfeitures expected to occur to determine the amount of compensation cost to be recognized in each period. None of the other provisions in this guidance had a significant impact on our consolidated financial statements. In March 2016, the FASB issued ASU No. 2016-07, Investments — Equity Method and Joint Ventures (Topic 323): Simplifying the Transition to the Equity Method of Accounting, 2016-07. 2016-07 step-by-step 2016-07 2016-07 available-for-sale 2016-07 2016-07. 2016-07 In July 2015, the FASB issued ASU No. 2015-11, Inventory (Topic 330): Simplifying the Measurement of Inventory, ASU 2015-11. 2015-11 in-scope ASU 2015-11 2015-11 2015-11. 2015-11

Equity Investments

Equity Investments	6 Months Ended
	Jun. 30, 2017
Equity Method Investments and Joint Ventures [Abstract]
Equity Investments	(17) Equity Investments We account for the results from our equity investments under the equity method of accounting in accordance with ASC 323, Investments—Equity Method and Joint Ventures, (a) SPD We recorded earnings of $1.4 million and $6.4 million during the three and six months ended June 30, 2017, respectively, and earnings of $1.6 million and $6.2 million during the three and six months ended June 30, 2016, respectively, in equity earnings of unconsolidated entities, net of tax, in our consolidated statements of operations, which represented our 50% share of SPD’s net income for the respective periods and elimination of intercompany profit in inventory related to sales from Alere to SPD which is reflected in SPD’s net income. (b) TechLab We recorded earnings of zero and $0.2 million during the three and six months ended June 30, 2017, respectively, and earnings of $0.6 million and $1.0 million during the three and six months ended June 30, 2016, respectively, in equity earnings of unconsolidated entities, net of tax, in our accompanying consolidated statements of operations, which represented our minority share of TechLab’s net income for the respective periods. On September 16, 2016, we completed the sale of our 49% interest in the TechLab business and, in connection with such sale, we recorded a gain in equity earnings of unconsolidated entities of $29.9 million. Summarized financial information for SPD (and TechLab on a combined basis for the three and six months ended June 30, 2016) is as follows (in thousands): Three Months Ended June 30, Six Months Ended June 30, Combined Condensed Results of Operations: 2017 2016 2017 2016 Net revenue $ 44,072 $ 55,077 $ 89,464 $ 108,511 Gross profit $ 27,273 $ 36,634 $ 62,406 $ 72,853 Net income after taxes $ 2,714 $ 4,328 $ 12,762 $ 14,469 Combined Condensed Balance Sheet: June 30, 2017 December 31, 2016 Current assets $ 97,559 $ 75,248 Non-current 21,450 20,578 Total assets $ 119,009 $ 95,826 Current liabilities $ 49,283 $ 44,234 Non-current 4,570 3,875 Total liabilities $ 53,853 $ 48,109 The dividends we received in cash as a return from capital from our equity investments have been included in cash flows from investing activities in our consolidated statements of cash flows for all the periods presented.

Impairment and (Gain) Loss on D

Impairment and (Gain) Loss on Dispositions, Net	6 Months Ended
	Jun. 30, 2017
Discontinued Operations and Disposal Groups [Abstract]
Impairment and (Gain) Loss on Dispositions, Net	(18) Impairment and (Gain) Loss on Dispositions, Net In January 2016, we completed the sale of our Alere E-Santé E-Santé The financial results for the above business are immaterial to our consolidated financial results.

Provision for Income Taxes

Provision for Income Taxes	6 Months Ended
	Jun. 30, 2017
Income Tax Disclosure [Abstract]
Provision for Income Taxes	(19) Provision for Income Taxes The provision for income taxes increased by $14.7 million to $17.3 million for the three months ended June 30, 2017, from $2.6 million for the three months ended June 30, 2016. The effective tax rate for the three months ended June 30, 2017 and 2016 was (23)% and (8)%, respectively. The provision for income taxes increased by $33.5 million to $35.9 million for the six months ended June 30, 2017, from $2.4 million for the six months ended June 30, 2016. The effective tax rate for the six months ended June 30, 2017 and 2016 was (28)% and (6)%, respectively. The Company determines its estimated annual effective tax rate at the end of each interim period based on forecasted pre-tax year-to-date pre-tax pre-tax pre-tax Our $17.3 million and $35.9 million income tax expense for the three and six months ended June 30, 2017, respectively, is primarily related to foreign incomes taxes based on forecasted and year-to-date pre-tax year-to-date pre-tax year-to-date pre-tax pre-tax

Guarantor Financial Information

Guarantor Financial Information	6 Months Ended
	Jun. 30, 2017
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Guarantor Financial Information	(20) Guarantor Financial Information Our 7.25% senior notes, our 6.5% senior subordinated notes and our 6.375% senior subordinated notes are guaranteed by certain of our consolidated 100% owned subsidiaries, or the Guarantor Subsidiaries. The guarantees are full and unconditional and joint and several. The following supplemental financial information sets forth, on a consolidating basis, balance sheets as of June 30, 2017 and December 31, 2016, the related statements of operations and statements of comprehensive loss for the three and six months ended June 30, 2017 and 2016, respectively, and statements of cash flows for the six months ended June 30, 2017 and 2016, respectively, for Alere Inc., the Guarantor Subsidiaries and our other subsidiaries, or the Non-Guarantor Non-Guarantor We have extensive transactions and relationships between various members of the consolidated group. These transactions and relationships include intercompany pricing agreements, intellectual property royalty agreements and general and administrative and research and development cost-sharing agreements. Because of these relationships, it is possible that the terms of these transactions are not the same as those that would result from transactions among wholly unrelated parties. For comparative purposes, certain amounts for prior periods have been reclassified to conform to the current period classification. Prior periods have been presented on a basis that is consistent with the current period. The quantitative impacts of the Restatement on the guarantor financial information are included in Note 29 to the consolidated financial statements in the Annual Report on Form 10-K CONSOLIDATING STATEMENT OF OPERATIONS For the Three Months Ended June 30, 2017 (in thousands) Issuer Guarantor Non-Guarantor Eliminations Consolidated Net product sales $ — $ 224,363 $ 285,571 $ (84,008 ) $ 425,926 Services revenue — 116,174 12,591 — 128,765 Net product sales and services revenue — 340,537 298,162 (84,008 ) 554,691 License and royalty revenue — 4,389 810 (2,218 ) 2,981 Net revenue — 344,926 298,972 (86,226 ) 557,672 Cost of net product sales 1,693 128,171 159,265 (66,497 ) 222,632 Cost of services revenue 47 83,262 7,992 (9,489 ) 81,812 Cost of net product sales and services revenue 1,740 211,433 167,257 (75,986 ) 304,444 Cost of license and royalty revenue — — 2,714 (2,218 ) 496 Cost of net revenue 1,740 211,433 169,971 (78,204 ) 304,940 Gross profit (loss) (1,740 ) 133,493 129,001 (8,022 ) 252,732 Operating expenses: Research and development (8 ) 17,526 11,930 — 29,448 Sales and marketing 1,847 49,485 44,911 — 96,243 General and administrative 75,442 40,989 39,976 (367 ) 156,040 Operating income (loss) (79,021 ) 25,493 32,184 (7,655 ) (28,999 ) Interest expense, including amortization of original issue discounts and deferred financing costs (45,740 ) (1,873 ) (2,401 ) 3,835 (46,179 ) Other income (expense), net (961 ) 2,636 643 (3,849 ) (1,531 ) Income (loss) before provision (benefit) for income taxes (125,722 ) 26,256 30,426 (7,669 ) (76,709 ) Provision (benefit) for income taxes 3,811 — 13,501 — 17,312 Income (loss) before equity in earnings of subsidiaries and unconsolidated entities, net of tax (129,533 ) 26,256 16,925 (7,669 ) (94,021 ) Equity in earnings of subsidiaries, net of tax 36,833 — — (36,833 ) — Equity earnings of unconsolidated entities, net of tax — — 1,321 — 1,321 Net income (loss) (92,700 ) 26,256 18,246 (44,502 ) (92,700 ) Less: Net income attributable to non-controlling interests — — 368 — 368 Net income (loss) attributable to Alere Inc. and Subsidiaries (92,700 ) 26,256 17,878 (44,502 ) (93,068 ) Preferred stock dividends (5,308 ) — — — (5,308 ) Net income (loss) available to common stockholders $ (98,008 ) $ 26,256 $ 17,878 $ (44,502 ) $ (98,376 ) CONSOLIDATING STATEMENT OF OPERATIONS For the Three Months Ended June 30, 2016 (As Restated) (in thousands) Issuer Guarantor Non-Guarantor Eliminations Consolidated Net product sales $ — $ 222,954 $ 334,756 $ (74,748 ) $ 482,962 Services revenue — 112,698 12,111 — 124,809 Net product sales and services revenue — 335,652 346,867 (74,748 ) 607,771 License and royalty revenue — 3,448 2,008 (2,923 ) 2,533 Net revenue — 339,100 348,875 (77,671 ) 610,304 Cost of net product sales 220 126,795 187,917 (65,095 ) 249,837 Cost of services revenue 104 79,203 7,760 (8,773 ) 78,294 Cost of net product sales and services revenue 324 205,998 195,677 (73,868 ) 328,131 Cost of license and royalty revenue — (7 ) 3,466 (2,924 ) 535 Cost of net revenue 324 205,991 199,143 (76,792 ) 328,666 Gross profit (loss) (324 ) 133,109 149,732 (879 ) 281,638 Operating expenses: Research and development 2,997 16,194 9,255 — 28,446 Sales and marketing 1,568 53,155 47,721 — 102,444 General and administrative 67,940 30,460 38,454 — 136,854 Impairment and (gain) loss on dispositions, net — — — — — Operating income (loss) (72,829 ) 33,300 54,302 (879 ) 13,894 Interest expense, including amortization of original issue discounts and deferred financing costs (41,857 ) (2,223 ) (2,775 ) 4,526 (42,329 ) Other income (expense), net 2,056 4,103 (5,544 ) (4,527 ) (3,912 ) Income (loss) before provision (benefit) for income taxes (112,630 ) 35,180 45,983 (880 ) (32,347 ) Provision (benefit) for income taxes 19,765 (6,759 ) (10,424 ) — 2,582 Income (loss) before equity in earnings of subsidiaries and unconsolidated entities, net of tax (132,395 ) 41,939 56,407 (880 ) (34,929 ) Equity in earnings of subsidiaries, net of tax 99,000 — — (99,000 ) — Equity earnings of unconsolidated entities, net of tax 588 — 1,557 (23 ) 2,122 Net income (loss) (32,807 ) 41,939 57,964 (99,903 ) (32,807 ) Less: Net income attributable to non-controlling interests — — 143 — 143 Net income (loss) attributable to Alere Inc. and Subsidiaries (32,807 ) 41,939 57,821 (99,903 ) (32,950 ) Preferred stock dividends (5,308 ) — — — (5,308 ) Net income (loss) available to common stockholders $ (38,115 ) $ 41,939 $ 57,821 $ (99,903 ) $ (38,258 ) CONSOLIDATING STATEMENT OF OPERATIONS For the Six Months Ended June 30, 2017 (in thousands) Issuer Guarantor Non-Guarantor Eliminations Consolidated Net product sales $ — $ 487,657 $ 558,481 $ (156,767 ) $ 889,371 Services revenue — 225,705 25,189 — 250,894 Net product sales and services revenue — 713,362 583,670 (156,767 ) 1,140,265 License and royalty revenue — 8,119 1,664 (4,160 ) 5,623 Net revenue — 721,481 585,334 (160,927 ) 1,145,888 Cost of net product sales 2,832 259,928 321,127 (131,424 ) 452,463 Cost of services revenue 92 159,746 15,580 (17,707 ) 157,711 Cost of net product sales and services revenue 2,924 419,674 336,707 (149,131 ) 610,174 Cost of license and royalty revenue — — 5,416 (4,160 ) 1,256 Cost of net revenue 2,924 419,674 342,123 (153,291 ) 611,430 Gross profit (loss) (2,924 ) 301,807 243,211 (7,636 ) 534,458 Operating expenses: Research and development 1,212 35,416 19,104 — 55,732 Sales and marketing 3,772 97,829 88,833 — 190,434 General and administrative 169,742 75,511 77,740 (680 ) 322,313 Operating income (loss) (177,650 ) 93,051 57,534 (6,956 ) (34,021 ) Interest expense, including amortization of original issue discounts and deferred financing costs (88,701 ) (3,750 ) (4,679 ) 7,768 (89,362 ) Other income (expense), net 1,616 4,188 (2,068 ) (7,783 ) (4,047 ) Income (loss) before provision for income taxes (264,735 ) 93,489 50,787 (6,971 ) (127,430 ) Provision for income taxes (1) 7,135 — 28,786 — 35,921 Income (loss) before equity in earnings of subsidiaries and unconsolidated entities, net of tax (271,870 ) 93,489 22,001 (6,971 ) (163,351 ) Equity in earnings of subsidiaries, net of tax 114,812 — — (114,812 ) — Equity earnings of unconsolidated entities, net of tax 229 — 6,293 — 6,522 Net income (loss) (156,829 ) 93,489 28,294 (121,783 ) (156,829 ) Less: Net income attributable to non-controlling interests — — 551 — 551 Net income (loss) attributable to Alere Inc. and Subsidiaries (156,829 ) 93,489 27,743 (121,783 ) (157,380 ) Preferred stock dividends (10,558 ) — — — (10,558 ) Net income (loss) available to common stockholders $ (167,387 ) $ 93,489 $ 27,743 $ (121,783 ) $ (167,938 ) (1) Amounts include a $10.2 million immaterial classification correction between Issuer and Non-Guarantor related to income tax expense and related inter company receivables for the period ended March 31, 2017. CONSOLIDATING STATEMENT OF OPERATIONS For the Six Months Ended June 30, 2016 (As Restated) (in thousands) Issuer Guarantor Non-Guarantor Eliminations Consolidated Net product sales $ — $ 447,334 $ 640,324 $ (136,194 ) $ 951,464 Services revenue — 217,182 23,336 — 240,518 Net product sales and services revenue — 664,516 663,660 (136,194 ) 1,191,982 License and royalty revenue — 6,368 4,566 (5,672 ) 5,262 Net revenue — 670,884 668,226 (141,866 ) 1,197,244 Cost of net product sales 334 251,553 357,762 (118,488 ) 491,161 Cost of services revenue 104 151,698 15,800 (16,208 ) 151,394 Cost of net product sales and services revenue 438 403,251 373,562 (134,696 ) 642,555 Cost of license and royalty revenue — 10 7,589 (5,673 ) 1,926 Cost of net revenue 438 403,261 381,151 (140,369 ) 644,481 Gross profit (loss) (438 ) 267,623 287,075 (1,497 ) 552,763 Operating expenses: Research and development 7,131 30,653 17,724 — 55,508 Sales and marketing 2,904 107,620 92,560 — 203,084 General and administrative 112,555 63,646 75,609 — 251,810 Impairment and (gain) loss on dispositions, net — — (3,810 ) — (3,810 ) Operating income (loss) (123,028 ) 65,704 104,992 (1,497 ) 46,171 Interest expense, including amortization of original issue discounts and deferred financing costs (82,944 ) (4,875 ) (5,842 ) 9,226 (84,435 ) Other income (expense), net 4,044 6,605 (6,683 ) (9,227 ) (5,261 ) Income (loss) before provision (benefit) for income taxes (201,928 ) 67,434 92,467 (1,498 ) (43,525 ) Provision (benefit) for income taxes 19,711 (6,509 ) (10,792 ) — 2,410 Income (loss) before equity in earnings of subsidiaries and unconsolidated entities, net of tax (221,639 ) 73,943 103,259 (1,498 ) (45,935 ) Equity in earnings of subsidiaries, net of tax 181,591 — — (181,591 ) — Equity earnings of unconsolidated entities, net of tax 1,269 — 6,138 (251 ) 7,156 Net income (loss) (38,779 ) 73,943 109,397 (183,340 ) (38,779 ) Less: Net income attributable to non-controlling interests — — 246 — 246 Net income (loss) attributable to Alere Inc. and Subsidiaries (38,779 ) 73,943 109,151 (183,340 ) (39,025 ) Preferred stock dividends (10,617 ) — — — (10,617 ) Net income (loss) available to common stockholders $ (49,396 ) $ 73,943 $ 109,151 $ (183,340 ) $ (49,642 ) CONSOLIDATING STATEMENT OF COMPREHENSIVE INCOME (LOSS) For the Three Months Ended June 30, 2017 (in thousands) Issuer Guarantor Non- Eliminations Consolidated Net income (loss) $ (92,700 ) $ 26,256 $ 18,246 $ (44,502 ) $ (92,700 ) Other comprehensive income, before tax: Changes in cumulative translation adjustment 67 389 32,374 58 32,888 Minimum pension liability adjustment — — (274 ) — (274 ) Other comprehensive income, before tax 67 389 32,100 58 32,614 Other comprehensive income 67 389 32,100 58 32,614 Comprehensive income (loss) (92,633 ) 26,645 50,346 (44,444 ) (60,086 ) Less: Comprehensive income attributable to non-controlling interests — — 368 — 368 Comprehensive income (loss) attributable to Alere Inc. and Subsidiaries $ (92,633 ) $ 26,645 $ 49,978 $ (44,444 ) $ (60,454 ) CONSOLIDATING STATEMENT OF COMPREHENSIVE INCOME (LOSS) For the Three Months Ended June 30, 2016 (As Restated) (in thousands) Issuer Guarantor Non- Eliminations Consolidated Net income (loss) $ (32,807 ) $ 41,939 $ 57,964 $ (99,903 ) $ (32,807 ) Other comprehensive income (loss), before tax: Changes in cumulative translation adjustment 276 (699 ) (43,720 ) 8 (44,135 ) Minimum pension liability adjustment — — 531 — 531 Other comprehensive income (loss), before tax 276 (699 ) (43,189 ) 8 (43,604 ) Other comprehensive income (loss) 276 (699 ) (43,189 ) 8 (43,604 ) Comprehensive income (loss) (32,531 ) 41,240 14,775 (99,895 ) (76,411 ) Less: Comprehensive income attributable to non-controlling interests — — 143 — 143 Comprehensive income (loss) attributable to Alere Inc. and Subsidiaries $ (32,531 ) $ 41,240 $ 14,632 $ (99,895 ) $ (76,554 ) CONSOLIDATING STATEMENT OF COMPREHENSIVE INCOME (LOSS) For the Six Months Ended June 30, 2017 (in thousands) Issuer Guarantor Non- Eliminations Consolidated Net income (loss) $ (156,829 ) $ 93,489 $ 28,294 $ (121,783 ) $ (156,829 ) Other comprehensive income, before tax: Changes in cumulative translation adjustment 94 553 85,554 17 86,218 Minimum pension liability adjustment — — (345 ) — (345 ) Other comprehensive income, before tax 94 553 85,209 17 85,873 Other comprehensive income 94 553 85,209 17 85,873 Comprehensive income (loss) (156,735 ) 94,042 113,503 (121,766 ) (70,956 ) Less: Comprehensive income attributable to non-controlling interests — — 551 — 551 Comprehensive income (loss) attributable to Alere Inc. and Subsidiaries $ (156,735 ) $ 94,042 $ 112,952 $ (121,766 ) $ (71,507 ) CONSOLIDATING STATEMENT OF COMPREHENSIVE INCOME (LOSS) For the Six Months Ended June 30, 2016 (As Restated) (in thousands) Issuer Guarantor Non- Eliminations Consolidated Net income (loss) $ (38,779 ) $ 73,943 $ 109,397 $ (183,340 ) $ (38,779 ) Other comprehensive income (loss), before tax: Changes in cumulative translation adjustment 391 (828 ) (21,513 ) 8 (21,942 ) Minimum pension liability adjustment — — 686 — 686 Other comprehensive income (loss), before tax 391 (828 ) (20,827 ) 8 (21,256 ) Other comprehensive income (loss) 391 (828 ) (20,827 ) 8 (21,256 ) Comprehensive income (loss) (38,388 ) 73,115 88,570 (183,332 ) (60,035 ) Less: Comprehensive income attributable to non-controlling interests — — 246 — 246 Comprehensive income (loss) attributable to Alere Inc. and Subsidiaries $ (38,388 ) $ 73,115 $ 88,324 $ (183,332 ) $ (60,281 ) CONSOLIDATING BALANCE SHEET June 30, 2017 (in thousands) Guarantor Non-Guarantor Issuer Subsidiaries Subsidiaries Eliminations Consolidated ASSETS Current assets: Cash and cash equivalents $ 154,699 $ 3,086 $ 333,914 $ — $ 491,699 Restricted cash 383 — 52,097 — 52,480 Marketable securities — 88 62 — 150 Accounts receivable, net of allowances — 180,475 197,488 — 377,963 Inventories, net — 174,901 192,178 (31,369 ) 335,710 Prepaid expenses and other current assets 20,091 21,169 79,755 4,589 125,604 Intercompany receivables (1) 396,429 1,194,022 86,580 (1,677,031 ) — Total current assets 571,602 1,573,741 942,074 (1,703,811 ) 1,383,606 Property, plant and equipment, net 21,639 236,324 182,717 (4,479 ) 436,201 Goodwill — 1,823,778 974,935 — 2,798,713 Other intangible assets with indefinite lives — 7,508 14,021 (60 ) 21,469 Finite-lived intangible assets, net 2,234 465,214 290,434 (3,200 ) 754,682 Restricted cash — — 2,353 — 2,353 Other non-current assets 452 1,480 12,095 (792 ) 13,235 Investments in subsidiaries 3,614,927 158,194 57,650 (3,830,771 ) — Investments in unconsolidated entities 875 14,765 49,361 14,655 79,656 Deferred tax assets — — 60,832 (37,336 ) 23,496 Non-current income tax receivable 4,580 — 38,844 — 43,424 Intercompany notes receivables 1,609,853 513,437 — (2,123,290 ) — Total assets $ 5,826,162 $ 4,794,441 $ 2,625,316 $ (7,689,084 ) $ 5,556,835 LIABILITIES AND EQUITY Current liabilities: Short-term debt and current portion of long-term debt $ 40,073 $ — $ 43,752 $ — $ 83,825 Current portion of capital lease obligations — 1,265 1,581 — 2,846 Accounts payable 68,603 78,926 78,683 — 226,212 Accrued expenses and other current liabilities 114,723 133,856 152,968 (34,991 ) 366,556 Intercompany payables 553,871 893,636 229,497 (1,677,004 ) — Total current liabilities 777,270 1,107,683 506,481 (1,711,995 ) 679,439 Long-term liabilities: Long-term debt, net of current portion 2,810,523 — 5,049 — 2,815,572 Capital lease obligations, net of current portion — 1,415 3,788 — 5,203 Deferred tax liabilities 3,597 61,788 58,308 82 123,775 Other long-term liabilities 97,662 49,832 20,571 (792 ) 167,273 Intercompany notes payables 376,700 1,067,634 678,956 (2,123,290 ) — Total long-term liabilities 3,288,482 1,180,669 766,672 (2,124,000 ) 3,111,823 Total stockholders’ equity 1,760,410 2,506,089 1,347,000 (3,853,089 ) 1,760,410 Non-controlling interests — — 5,163 — 5,163 Total equity 1,760,410 2,506,089 1,352,163 (3,853,089 ) 1,765,573 Total liabilities and equity $ 5,826,162 $ 4,794,441 $ 2,625,316 $ (7,689,084 ) $ 5,556,835 (1) Amounts include a $10.2 million immaterial classification correction between Issuer and Non-Guarantor related to income tax expense and related intercompany receivables for the period ended March 31, 2017. CONSOLIDATING BALANCE SHEET December 31, 2016 (in thousands) Issuer Guarantor Non- Guarantor Eliminations Consolidated ASSETS Current assets: Cash and cash equivalents $ 167,639 $ 3,161 $ 396,415 $ — $ 567,215 Restricted cash 1,337 — 50,213 — 51,550 Marketable securities — 76 — — 76 Accounts receivable, net of allowances — 186,067 227,468 — 413,535 Inventories, net — 168,736 163,967 (23,783 ) 308,920 Prepaid expenses and other current assets 15,983 22,318 68,748 11,558 118,607 Intercompany receivables 390,328 1,008,767 204,587 (1,603,682 ) — Total current assets 575,287 1,389,125 1,111,398 (1,615,907 ) 1,459,903 Property, plant and equipment, net 25,525 243,755 176,618 (4,708 ) 441,190 Goodwill — 1,822,290 937,076 — 2,759,366 Other intangible assets with indefinite lives — 7,457 19,765 (58 ) 27,164 Finite-lived intangible assets, net 2,490 507,060 299,227 (3,200 ) 805,577 Restricted cash — — 2,171 — 2,171 Other non-current 509 2,267 13,060 (870 ) 14,966 Investments in subsidiaries 3,409,001 158,195 57,650 (3,624,846 ) — Investments in unconsolidated entities 684 14,765 42,523 14,253 72,225 Deferred tax assets — — 57,819 (37,336 ) 20,483 Non-current 4,580 — 40,654 — 45,234 Intercompany notes receivables 1,757,723 709,965 744 (2,468,432 ) — Total assets $ 5,775,799 $ 4,854,879 $ 2,758,705 $ (7,741,104 ) $ 5,648,279 LIABILITIES AND EQUITY Current liabilities: Short-term debt and current portion of long-term debt $ 40,072 $ — $ 42,298 $ — $ 82,370 Current portion of capital lease obligations — 1,560 1,504 — 3,064 Accounts payable 35,591 78,981 81,307 — 195,879 Accrued expenses and other current liabilities 65,582 133,506 223,778 (28,023 ) 394,843 Intercompany payables 485,573 859,924 258,154 (1,603,651 ) — Total current liabilities 626,818 1,073,971 607,041 (1,631,674 ) 676,156 Long-term liabilities: Long-term debt, net of current portion 2,852,978 — 5,227 — 2,858,205 Capital lease obligations, net of current portion — 2,029 5,192 — 7,221 Deferred tax liabilities — 51,314 67,702 82 119,098 Other long-term liabilities 91,042 44,563 21,257 (870 ) 155,992 Intercompany notes payables 377,969 1,274,419 816,044 (2,468,432 ) — Total long-term liabilities 3,321,989 1,372,325 915,422 (2,469,220 ) 3,140,516 Total stockholders’ equity 1,826,992 2,408,583 1,231,627 (3,640,210 ) 1,826,992 Non-controlling — — 4,615 — 4,615 Total equity 1,826,992 2,408,583 1,236,242 (3,640,210 ) 1,831,607 Total liabilities and equity $ 5,775,799 $ 4,854,879 $ 2,758,705 $ (7,741,104 ) $ 5,648,279 CONSOLIDATING STATEMENT OF CASH FLOWS For the Six Months Ended June 30, 2017 (in thousands) Guarantor Non-Guarantor Issuer Subsidiaries Subsidiaries Eliminations Consolidated Cash Flows from Operating Activities: Net income (loss) $ (156,829 ) $ 93,489 $ 28,294 $ (121,783 ) $ (156,829 ) Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities: Equity in earnings of subsidiaries, net of tax (114,812 ) — — 114,812 — Non-cash interest expense, including amortization of original issue discounts and deferred financing costs 10,645 1 57 — 10,703 Depreciation and amortization 4,801 74,644 44,479 (466 ) 123,458 Non-cash stock-based compensation expense 11,919 3,466 4,547 — 19,932 Impairment of inventory — — 527 — 527 Impairment of long-lived assets — 2 70 — 72 Loss on sales of fixed assets — 8,329 953 — 9,282 Equity earnings of unconsolidated entities, net of tax (229 ) — (6,293 ) — (6,522 ) Deferred income taxes 5,116 — (5,116 ) — — Other non-cash items 3,347 (666 ) (713 ) 6 1,974 Non-cash change in fair value of contingent consideration (3,000 ) 5,931 (98 ) — 2,833 Changes in assets and liabilities, net of acquisitions: Accounts receivable, net — 6,114 40,618 — 46,732 Inventories, net — (25,774 ) (22,160 ) 7,420 (40,514 ) Prepaid expenses and other current assets (4,262 ) 1,154 (6,115 ) 6,968 (2,255 ) Accounts payable 31,433 260 (7,100 ) — 24,593 Accrued expenses and other current liabilities 46,208 1,384 (74,307 ) (6,967 ) (33,682 ) Other non-current assets and liabilities 7,228 9,142 (6,377 ) 1 9,994 Cash paid for contingent consideration (301 ) — — — (301 ) Intercompany payable (receivable) 215,391 (165,235 ) (50,165 ) 9 — Net cash provided by (used in) operating activities 56,655 12,241 (58,899 ) — 9,997 Cash Flows from Investing Activities: (Increase) decrease in restricted cash 954 — (2,322 ) — (1,368 ) Purchases of property, plant and equipment (1,527 ) (10,773 ) (12,924 ) 735 (24,489 ) Proceeds from sale of property, plant and equipment 269 256 615 (735 ) 405 Cash paid for business acquisitions, net of cash acquired (3,100 ) 45 — — (3,055 ) Cash received from sales of marketable securities — — 372 — 372 Cash paid for equity investments (191 ) — (41 ) — (232 ) Proceeds from sale of equity investments 229 — — — 229 Decrease in other assets 57 40 1,320 — 1,417 Net cash used in investing activities (3,309 ) (10,432 ) (12,980 ) — (26,721 ) Cash Flows from Financing Activities: Cash paid for financing costs (32,480 ) — — — (32,480 ) Cash paid for contingent consideration — — (201 ) — (201 ) Proceeds from issuance of common stock, net of issuance costs 2,300 — — — 2,300 Payments on long-term debt (20,036 ) — (649 ) — (20,685 ) Net proceeds under revolving credit facilities — — 1,169 — 1,169 Cash paid for dividends (10,646 ) — — — (10,646 ) Cash paid for employee taxes related to shares withheld (4,144 ) (1,095 ) (1,443 ) — (6,682 ) Other financing fees (1,302 ) — — — (1,302 ) Principal payments on capital lease obligations — (832 ) (819 ) — (1,651 ) Net cash used in financing activities (66,308 ) (1,927 ) (1,943 ) — (70,178 ) Foreign exchange effect on cash and cash equivalents 22 43 11,321 — 11,386 Net decrease in cash and cash equivalents (12,940 ) (75 ) (62,501 ) — (75,516 ) Cash and cash equivalents, beginning of period 167,639 3,161 396,415 — 567,215 Cash and cash equivalents, end of period $ 154,699 $ 3,086 $ 333,914 $ — $ 491,699 CONSOLIDATING STATEMENT OF CASH FLOWS For the Six Months Ended June 30, 2016 (As Restated) (in thousands) Guarantor Non-Guarantor Issuer Subsidiaries Subsidiaries Eliminations Consolidated Cash Flows from Operating Activities: Net income (loss) $ (38,779 ) $ 73,943 $ 109,397 $ (183,340 ) $ (38,779 ) Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities: Equity in earnings of subsidiaries, net of tax (181,591 ) — — 181,591 — Non-cash interest expense, including amortization of original issue discounts and deferred financing costs 5,175 7 79 — 5,261 Depreciation and amortization 4,484 88,973 48,109 839 142,405 Non-cash stock-based compensation expense 10,541 5,462 4,604 — 20,607 Impairment of inventory — — 870 — 870 Impairment of long-lived assets — 548 85 — 633 Loss on sale of fixed assets 1 3,522 712 — 4,235 Equity earnings of unconsolidated entities, net of tax (1,269 ) — (6,138 ) 251 (7,156 ) Deferred income taxes — (200 ) (13,010 ) — (13,210 ) Gain on business dispositions — — (3,810 ) — (3,810 ) Other non-cash items (66 ) 459 9,323 4 9,720 Non-cash change in fair value of contingent consideration (800 ) (823 ) (157 ) — (1,780 ) Changes in assets and liabilities, net of acquisitions: Accounts receivable, net — 2,141 8,235 — 10,376 Inventories, net — (11,723 ) 8,545 660 (2,518 ) Prepaid expenses and other current assets (4,283 ) (7,408 ) (13,515 ) 68 (25,138 ) Accounts payable 7,807 396 (8,204 ) — (1 ) Accrued expenses and other current liabilities 22,134 (86,334 ) 64,780 (69 ) 511 Other non-current assets and liabilities 157,353 (159,968 ) (3,755 ) — (6,370 ) Cash paid for contingent consideration (321 ) — (3 ) — (324 ) Intercompany payable (receivable) 6,589 89,601 (96,186 ) (4 ) — Net cash provided by (used in) operating activities (13,025 ) (1,404 ) 109,961 — 95,532 Cash Flows from Investing Activities: Increase in restricted cash (165 ) — (284 ) — (449 ) Purchases of property, plant and equipment (2,680 ) (11,750 ) (18,972 ) 1,084 (32,318 ) Proceeds from sale of property, plant and equipment 92 45 1,839 (1,084 ) 892 Cash received from (used in) business dispositions, net of cash divested (1,337 ) — 22,807 — 21,470 Cash paid for business acquisitions, net of cash acquired — — (5,958 ) — (5,958 ) Cash received from sales of marketable securities — 90 — — 90 Cash received from equity method investments 2,383 — — — 2,383 Cash paid for equity investments (184 ) — — — (184 ) (Increase) decrease in other assets (50 ) 13 532 — 495 Net cash used in investing activities (1,941 ) (11,602 ) (36 ) — (13,579 ) Cash Flows from Financing Activities: Cash paid for financing costs (19,564 ) — — — (19,564 ) Cash paid for contingent consideration — — (485 ) — (485 ) Proceeds from issuance of common stock, net of issuance costs 11,124 — — — 11,124 Proceeds from issuance of long-term debt — — 381 — 381 Payments on short-term debt — — (791 ) — (791 ) Payments on long-term debt (176,861 ) — (776 ) — (177,637 ) Net proceeds under revolving credit facilities 125,000 — 1,213 — 126,213 Cash paid for dividends (10,646 ) — — — (10,646 ) Cash paid for employee taxes related to shares withheld (1,291 ) (99 ) (20 ) — (1,410 ) Principal payments on capital lease obligations — (1,324 ) (886 ) — (2,210 ) Net cash used in financing activities (72,238 ) (1,423 ) (1,364 ) — (75,025 ) Foreign exchange effect on cash and cash equivalents (2,484 ) 160 (640 ) — (2,964 ) Net increase (decrease) in cash and cash equivalents (89,688 ) (14,269 ) 107,921 — 3,964 Cash and cash equivalents, beginning of period 139,153 21,150 341,897 — 502,200 Cash and cash equivalents, end of period $ 49,465 $ 6,881 $ 449,818 $ — $ 506,164

Subsequent Events

Subsequent Events	6 Months Ended
	Jun. 30, 2017
Subsequent Events [Abstract]
Subsequent Events	(21) Subsequent Events On January 25, 2017, the European Commission approved the merger under the EU Merger Regulation. The approval is conditional on, and the merger may not be completed until, Abbott has entered into binding agreements to divest the epoc and Triage product lines, as well as our activities relating to the commercialization of BNP assays for use on Beckman-Coulter laboratory analyzers, to one or more purchasers. The purchasers and terms of sale need to be approved by the European Commission. Triage Purchase Agreement On July 15, 2017, Alere Inc. entered into a Purchase Agreement, the Triage Purchase Agreement, with, solely for purposes of Sections 6.13 and 12.15 thereof, Quidel Corporation, or Quidel, QTB Acquisition Corp., a wholly owned subsidiary of Quidel, or the Purchaser, and, for the limited purposes set forth therein, Abbott, pursuant to which we agreed to sell, and Purchaser agreed to acquire, our cardiovascular and toxicology Triage ® As aggregate consideration for the Triage Business, Purchaser will pay $400.0 million in cash at the closing of the acquisition (subject to an inventory adjustment as set forth in the Triage Purchase Agreement) and assume certain post-closing liabilities. Purchaser has indicated that it expects to fund the cash purchase price for the Triage Business with a combination of cash on hand and new debt financing. The Triage Purchase Agreement contains customary representations, warranties and covenants made by each of Alere and Purchaser, as well as mutual indemnification obligations. The transactions contemplated by the Triage Purchase Agreement are subject to certain closing conditions, including: (i) the consummation of the transactions contemplated by the Amended Merger Agreement, (ii) no law or judgment (whether temporary, preliminary or permanent) shall have been promulgated, entered, enforced, enacted or issued by any governmental authority, including a court, that remains in effect and that prohibits, enjoins or makes illegal the consummation of the transactions, (iii) the consummation of the transactions contemplated by the BNP Purchase Agreement (as defined below), and (iv) other customary closing conditions. We are divesting the Triage Business in connection with review by the FTC and the European Commission of the merger contemplated by the Amended Merger Agreement, which remains subject to FTC and European Commission approvals and other regulatory approvals. Purchaser’s acquisition of the Triage Business is also subject to approval by the FTC and the European Commission of Purchaser as the buyer of the Triage Business and other regulatory approvals. Consummation of Purchaser’s acquisition of the Triage Business is expected to occur concurrent with, or as soon as practicable following, the closing of the merger contemplated by the Amended Merger Agreement. The Triage Purchase Agreement may be terminated under certain circumstances, including: (i) the parties’ mutual agreement, (ii) in the event that Abbott determines in good faith that the FTC, the European Commission or another governmental authority is not likely to approve the Triage Purchase Agreement, the transactions contemplated thereby, or Purchaser as the buyer of the Triage Business, (iii) if any governmental authority issues a final, non-appealable non-terminating The Triage Purchase Agreement contemplates the entry by the parties into certain ancillary agreements as of the closing of the transactions, including: (i) a mutual transition services agreement, (ii) a manufacturing and supply agreement, pursuant to which Purchaser shall provide Alere with certain components, and (iii) lease agreements, pursuant to which Alere or its affiliates will lease portions of the real property in San Diego, California that will be acquired by Purchaser pursuant to the Triage Purchase Agreement. BNP Purchase Agreement Also on July 15, 2017, Alere Inc. entered into a Purchase Agreement, the BNP Purchase Agreement, with, solely for purposes of Section 11.15 thereof, Quidel, Purchaser, and, for the limited purposes set forth therein, Abbott, pursuant to which we agreed to sell, and Purchaser agreed to acquire, assets and liabilities relating to our contractual arrangement with Beckman Coulter, Inc. for the supply by us of antibodies and other inputs related to, and distribution of, the Triage ® As aggregate consideration for the BNP Business, Purchaser will pay up to $40.0 million in cash, payable in five annual installments of $8.0 million, the first of which will be paid approximately six months following the closing of the transactions contemplated by the BNP Purchase Agreement, and assume certain post-closing liabilities. The cash purchase price is subject to an inventory adjustment as set forth in the BNP Purchase Agreement. Purchaser’s obligation to pay the annual installments will (i) terminate if Purchaser’s net sales of BNP Product fall below a specified amount in the European Economic Area and certain other specified market conditions occur, and (ii) accelerate, and be immediately payable, if Purchaser transfers or conveys certain associated rights, assets or properties. Purchaser intends to fund the cash purchase price for the BNP Business from cash on hand. The BNP Purchase Agreement contains customary representations, warranties and covenants made by each of Purchaser and Alere, as well as mutual indemnification obligations. The transactions contemplated by the BNP Purchase Agreement are subject to certain closing conditions, including: (i) the consummation of the merger contemplated by the Amended Merger Agreement, (ii) no law or judgment (whether temporary, preliminary or permanent) shall have been promulgated, entered, enforced, enacted or issued by any governmental authority, including a court, that remains in effect and that prohibits, enjoins or makes illegal the consummation of the transactions, (iii) the consummation of the transactions contemplated by the Triage Purchase Agreement, and (iv) other customary closing conditions. We are divesting the BNP Business in connection with review by the European Commission of the merger contemplated by the Amended Merger Agreement. Purchaser’s acquisition of the BNP Business is also subject to approval by the European Commission of Purchaser as the buyer of the BNP Business and other regulatory approvals. Purchaser’s acquisition of the BNP Business is expected to occur at, or as soon as practicable following, the closing of the merger contemplated by the Amended Merger Agreement. The BNP Purchase Agreement may be terminated under certain circumstances, including (i) the parties’ mutual agreement, (ii) in the event that Abbott determines in good faith that the FTC, the European Commission or another governmental authority is not likely to approve the BNP Purchase Agreement, the transactions contemplated thereby, or Purchaser as the buyer of the BNP Business, (iii) if any governmental authority issues a final, non-appealable non-terminating The BNP Purchase Agreement contemplates the entry by the parties into certain ancillary agreements as of the closing of the transactions, including: (i) a transition services agreement, pursuant to which Alere Inc. shall provide certain transitional services to Purchaser and (ii) a distribution agreement, for the distribution of the BNP Product in markets outside of the European Economic Area. Epocal Purchase Agreement On July 21, 2017, Alere Inc. entered into a Purchase Agreement, the Epocal Purchase Agreement, with Siemens Diagnostics Holding II B.V., or Siemens, and, for the limited purposes set forth therein, Abbott, pursuant to which Alere Inc. agreed to sell, and Siemens agreed to acquire, our subsidiary, Epocal Inc., including the epoc ® The European Commission has not approved the purchasers or the terms of sale of the three divestiture transactions described above. We cannot guarantee that the European Commission will approve each of the purchasers and terms of sale by September 30, 2017, the date on which the Amended Merger Agreement may be terminated, subject to the terms set forth therein. In addition, each of the purchase agreements contain closing conditions that must be satisfied by the parties before the transactions can be closed. If the closing conditions are not satisfied or if any party were to terminate one or more of the purchase agreements in accordance with the agreements, we cannot guarantee that new purchasers can be identified and terms of sale negotiated on or before September 30, 2017.

Basis of Presentation of Fina28

Basis of Presentation of Financial Information (Policies)	6 Months Ended
	Jun. 30, 2017
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis of Presentation of Financial Information	The accompanying consolidated financial statements of Alere Inc. are unaudited. In the opinion of management, the unaudited consolidated financial statements contain all adjustments considered normal and recurring and necessary for their fair statement. Interim results are not necessarily indicative of results to be expected for the year. These interim financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America, or U.S. GAAP, for interim financial information and in accordance with the instructions to Form 10-Q Regulation S-X. Form 10-K Our operating segments are currently (i) professional diagnostics; (ii) consumer diagnostics; and (iii) other non-reportable. 10-K 10-K 10-Q 10-Q, non-reportable pre-established The consolidated financial statements include the accounts of Alere Inc. and its subsidiaries. Intercompany transactions and balances are eliminated and net earnings are reduced by the portion of the net earnings of subsidiaries applicable to non-controlling interests. Certain amounts presented may not recalculate directly, due to rounding.
Cash and Cash Equivalents	We consider all highly-liquid cash investments with original maturities of three months or less at the date of acquisition to be cash equivalents. At June 30, 2017, our cash equivalents consisted of money market funds.
Recently Issued Standards	In May 2017, the FASB issued ASU No. 2017-09, Compensation – Stock Compensation (Topic 718): Scope of Modification Accounting 2017-09. 2017-09 2017-09 2017-09 In March 2017, the FASB issued ASU No. 2017-07, Compensation — Retirement Benefits (Topic 715): Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cost 2017-07. 2017-07 2017-07 2017-07 In January 2017, the FASB issued ASU No. 2017-04, Intangibles — Goodwill and Other (Topic 350): Simplifying the Accounting for Goodwill Impairment 2017-04. 2017-04 2017-04 2017-04 In January 2017, the FASB issued ASU No. 2017-01, Business Combinations (Topic 805): Clarifying the Definition of a Business 2017-01. 2017-01 2017-01 ASU 2017-01 In December 2016, the FASB issued ASU No. 2016-20, Technical Corrections and Improvements to Topic 606: Revenue from Contracts with Customers 2016-20. 2016-20 2014-09, 2016-20 2016-20 In December 2016, the FASB issued ASU No. 2016-19, Technical Corrections and Improvements 2016-19. 2016-19 2016-19 2016-19 In November 2016, the FASB issued ASU No. 2016-18, Statement of Cash Flows (Topic 230): Restricted Cash, ASU 2016-18. 2016-18 beginning-of-period end-of-period 2016-18 ASU 2016-18 In October 2016, the FASB issued ASU No. 2016-16, Income Taxes (Topic 740): Intra-Entity Transfers of Assets Other Than Inventory, 2016-16. 2016-16 2016-16 2016-16 In August 2016, the FASB issued ASU No. 2016-15, Statement of Cash Flows (Topic 230): Classification of Certain Cash Receipts and Cash Payments, 2016-15. 2016-15 zero-coupon 2016-15 ASU 2016-15 In May 2016, the FASB issued ASU No. 2016-12, Revenue from Contracts with Customers (Topic 606): Narrow-Scope Improvements and Practical Expedients, 2016-12. 2016-12: 606-10-25-7; non-cash 2016-12 2016-12 In April 2016, the FASB issued ASU No. 2016-10, Revenue from Contracts with Customers (Topic 606): Identifying Performance Obligations and Licensing, 2016-10. 2016-10 2016-10 2016-10 In February 2016, the FASB issued ASU No. 2016-02, Leases (Topic 842), 2016-02. 2016-02 right-of-use 2016-02 ASU 2016-02 In May 2014, the FASB issued ASU No. 2014-09, Revenue from Contracts with Customers 2014-09, 2014-09 one-year 2014-09 We believe that there were no other accounting standards recently issued that had or are expected to have a material impact on our consolidated financial statements. Recently Adopted Standards In March 2016, the FASB issued ASU No. 2016-09, Compensation — Stock Compensation (Topic 718): Improvements to Employee Share-Based Payment Accounting 2016-09. 2016-09 2016-09 2016-09. 2016-09 • All excess tax benefits or tax deficiencies are now recognized as income tax benefit or expense as applicable. Previously, we recorded the benefit or expense to additional paid-in • All cash payments made to taxing authorities on the employees’ behalf for withheld shares are now presented as financing activities on the statement of cash flows. Previously, it was required to be classified within operating activities. This change was applied retrospectively with a reclassification of $1.4 million from operating to financing activities during the six months ended June 30, 2016. We have elected to continue to estimate forfeitures expected to occur to determine the amount of compensation cost to be recognized in each period. None of the other provisions in this guidance had a significant impact on our consolidated financial statements. In March 2016, the FASB issued ASU No. 2016-07, Investments — Equity Method and Joint Ventures (Topic 323): Simplifying the Transition to the Equity Method of Accounting, 2016-07. 2016-07 step-by-step 2016-07 2016-07 available-for-sale 2016-07 2016-07. 2016-07 In July 2015, the FASB issued ASU No. 2015-11, Inventory (Topic 330): Simplifying the Measurement of Inventory, ASU 2015-11. 2015-11 in-scope ASU 2015-11 2015-11 2015-11. 2015-11

Restatement of Previously Iss29

Restatement of Previously Issued Financial Statements (Tables)	6 Months Ended
	Jun. 30, 2017
Accounting Changes and Error Corrections [Abstract]
Restated Consolidated Statements of Operations	ALERE INC. AND SUBSIDIARIES CONSOLIDATED STATEMENTS OF OPERATIONS (in thousands, except per share amounts) (unaudited) Three Months Ended June 30, 2016 As Restatement As Restated Net product sales $ 483,746 $ (784 ) $ 482,962 Services revenue 124,809 — 124,809 Net product sales and services revenue 608,555 (784 ) 607,771 License and royalty revenue 2,533 — 2,533 Net revenue 611,088 (784 ) 610,304 Cost of net product sales 250,398 (561 ) 249,837 Cost of services revenue 78,294 — 78,294 Cost of net product sales and services revenue 328,692 (561 ) 328,131 Cost of license and royalty revenue 535 — 535 Cost of net revenue 329,227 (561 ) 328,666 Gross profit 281,861 (223 ) 281,638 Operating expenses: — Research and development 28,446 — 28,446 Sales and marketing 102,516 (72 ) 102,444 General and administrative 128,354 8,500 136,854 Operating income (loss) 22,545 (8,651 ) 13,894 Interest expense, including amortization of original issue discounts and deferred financing costs (42,329 ) — (42,329 ) Other (expense) income, net (14,112 ) 10,200 (3,912 ) (Loss) income from operations before provision (benefit) for income taxes (33,896 ) 1,549 (32,347 ) Provision (benefit) for income taxes 3,117 (535 ) 2,582 (Loss) income from operations before equity earnings of unconsolidated entities, net of tax (37,013 ) 2,084 (34,929 ) Equity earnings of unconsolidated entities, net of tax 2,122 — 2,122 Net (loss) income (34,891 ) 2,084 (32,807 ) Less: Net income attributable to non-controlling 143 — 143 Net (loss) income attributable to Alere Inc. and Subsidiaries (35,034 ) 2,084 (32,950 ) Preferred stock dividends (5,308 ) — (5,308 ) Net (loss) income available to common stockholders $ (40,342 ) $ 2,084 $ (38,258 ) Basic and Diluted net income (loss) per common share: Net (loss) income per common share $ (0.46 ) $ 0.02 $ (0.44 ) Weighted-average shares —basic and diluted 86,737 — 86,737 (1) All adjustments in this column relate to the misstatements associated with the Standard Diagnostics revenue recognition matter, except for the adjustments to increase general and administrative expenses, which is comprised of (a) a $1,700 adjustment to decrease bad debt expense and (b) a $10,200 reclassification adjustment to reclassify certain legal-related charges from other income (expense), net to general and administrative expenses. ALERE INC. AND SUBSIDIARIES CONSOLIDATED STATEMENTS OF OPERATIONS (in thousands, except per share amounts) (unaudited) Six Months Ended June 30, 2016 As Restatement As Restated Net product sales $ 943,517 $ 7,947 $ 951,464 Services revenue 240,518 — 240,518 Net product sales and services revenue 1,184,035 7,947 1,191,982 License and royalty revenue 5,262 — 5,262 Net revenue 1,189,297 7,947 1,197,244 Cost of net product sales 487,859 3,302 491,161 Cost of services revenue 151,394 — 151,394 Cost of net product sales and services revenue 639,253 3,302 642,555 Cost of license and royalty revenue 1,926 — 1,926 Cost of net revenue 641,179 3,302 644,481 Gross profit 548,118 4,645 552,763 Operating expenses: Research and development 55,508 — 55,508 Sales and marketing 202,329 755 203,084 General and administrative 243,310 8,500 251,810 Impairment and (gain) loss on dispositions, net (3,810 ) — (3,810 ) Operating income (loss) 50,781 (4,610 ) 46,171 Interest expense, including amortization of original issue discounts and deferred financing costs (84,435 ) — (84,435 ) Other (expense) income, net (15,461 ) 10,200 (5,261 ) (Loss) income from operations before provision (benefit) for income taxes (49,115 ) 5,590 (43,525 ) Provision (benefit) for income taxes 2,909 (499 ) 2,410 (Loss) income from operations before equity earnings of unconsolidated entities, net of tax (52,024 ) 6,089 (45,935 ) Equity earnings of unconsolidated entities, net of tax 7,156 — 7,156 Net (loss) income (44,868 ) 6,089 (38,779 ) Less: Net income attributable to non-controlling 246 — 246 Net (loss) income attributable to Alere Inc. and Subsidiaries (45,114 ) 6,089 (39,025 ) Preferred stock dividends (10,617 ) — (10,617 ) Net (loss) income available to common stockholders $ (55,731 ) $ 6,089 $ (49,642 ) Basic and Diluted net income (loss) per common share: Net (loss) income per common share $ (0.64 ) $ 0.07 $ (0.57 ) Weighted-average shares —basic and diluted 86,692 — 86,692 (1) All adjustments in this column relate to the misstatements associated with the Standard Diagnostics revenue recognition matter, except for the adjustments to increase general and administrative expenses, which is comprised of (a) a $1,700 adjustment to decrease bad debt expense and (b) a $10,200 reclassification adjustment to reclassify certain legal-related charges from other income (expense), net to general and administrative expenses.
Restated Consolidated Statement of Comprehensive Income (Loss)	Three Months Ended June 30 , 2016 As Restatement Adjustment (1) As Restated Comprehensive (loss) income attributable to Alere Inc. and Subsidiaries $ (78,638 ) $ 2,084 $ (76,554 ) (1) The restatement adjustment to total comprehensive (loss) income attributable to Alere Inc. and Subsidiaries is comprised solely of the restatement adjustment to net (loss) income for the period. Six Months Ended June 30, 2016 As Previously Restatement Adjustment (1) As Restated Comprehensive (loss) income attributable to Alere Inc. and Subsidiaries $ (66,370 ) $ 6,089 $ (60,281 ) (1) The restatement adjustment to total comprehensive (loss) income attributable to Alere Inc. and Subsidiaries is comprised solely of the restatement adjustment to net (loss) income for the period.
Restated Consolidated Statements of Cash Flows	ALERE INC. AND SUBSIDIARIES CONSOLIDATED STATEMENTS OF CASH FLOWS (in thousands, except per share amounts) (unaudited) Six Months Ended June 30, 2016 As Previously Restatement As Restated Cash Flows from Operating Activities: Net loss $ (44,868 ) $ 6,089 $ (38,779 ) Adjustments to reconcile loss from operations to net cash (used in) provided by operating activities: Non-cash 5,261 — 5,261 Depreciation and amortization 142,405 — 142,405 Non-cash 20,607 — 20,607 Impairment of inventory 870 — 870 Impairment of long-lived assets 633 — 633 Loss on sale of fixed assets 4,235 — 4,235 Equity earnings of unconsolidated entities, net of tax (7,156 ) — (7,156 ) Deferred income taxes (13,210 ) — (13,210 ) Gain on business dispositions (3,810 ) — (3,810 ) Other non-cash 9,720 — 9,720 Non-cash (1,780 ) — (1,780 ) Changes in assets and liabilities, net of acquisitions: Accounts receivable, net 20,023 (9,647 ) 10,376 Inventories, net (5,820 ) 3,302 (2,518 ) Prepaid expenses and other current assets (24,881 ) (257 ) (25,138 ) Accounts payable (1 ) — (1 ) Accrued expenses and other current liabilities (266 ) 777 511 Other non-current (6,106 ) (264 ) (6,370 ) Cash paid for contingent consideration (324 ) — (324 ) Net cash (used in) provided by operating activities 95,532 — 95,532 Cash Flows from Investing Activities: Increase in restricted cash (449 ) — (449 ) Purchases of property, plant and equipment (32,318 ) — (32,318 ) Proceeds from sale of property, plant and equipment 892 — 892 Cash received from business disposition, net of cash divested 21,470 — 21,470 Cash paid for business acquisitions, net of cash acquired (5,958 ) — (5,958 ) Cash received from sales of marketable securities 90 — 90 Cash received from equity method investments 2,383 — 2,383 Cash paid for equity investments (184 ) — (184 ) Increase (decrease) in other assets 495 — 495 Net cash (used in) provided by investing activities (13,579 ) — (13,579 ) Cash Flows from Financing Activities: Cash paid for financing costs (19,564 ) — (19,564 ) Cash paid for contingent consideration (485 ) — (485 ) Proceeds from issuance of common stock, net of issuance costs 11,124 — 11,124 Proceeds from issuance of long-term debt 381 — 381 Payments on short-term debt (791 ) — (791 ) Payments on long-term debt (177,637 ) — (177,637 ) Net proceeds (payments) under revolving credit facilities 126,213 — 126,213 Cash paid for dividends (10,646 ) — (10,646 ) Cash paid for employee taxes related to shares withheld (1,410 ) — (1,410 ) Principal payments on capital lease obligations (2,210 ) — (2,210 ) Net cash used in financing activities (75,025 ) — (75,025 ) Foreign exchange effect on cash and cash equivalents (2,964 ) — (2,964 ) Net decrease in cash and cash equivalents 3,964 — 3,964 Cash and cash equivalents, beginning of period 502,200 — 502,200 Cash and cash equivalents, end of period $ 506,164 $ — $ 506,164 (1) The figures presented in this column represent the amounts most recently presented in our Quarterly Report on Form 10-Q 10-Q 2016-09, (2) All adjustments in this column relate to the misstatements associated with the Standard Diagnostics revenue recognition matter and the misstatements in the classification of certain amounts between current assets, noncurrent assets and current liabilities.

Inventories (Tables)

Inventories (Tables)	6 Months Ended
	Jun. 30, 2017
Inventory Disclosure [Abstract]
Inventories are Stated at Lower of Cost (First In, First Out) or Market	Inventories are stated at the lower of cost (first in, first out) or market and are comprised of the following (in thousands): June 30, 2017 December 31, 2016 Raw materials $ 110,271 $ 97,652 Work-in-process 69,053 69,086 Finished goods 156,386 142,182 $ 335,710 $ 308,920

Stock-based Compensation (Table

Stock-based Compensation (Tables)	6 Months Ended
	Jun. 30, 2017
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Stock-based Compensation Expense	We recorded stock-based compensation expense in our consolidated statements of operations for the three and six months ended June 30, 2017 and 2016, respectively, as follows (in thousands): Three Months Ended June 30, Six Months Ended June 30, 2017 2016 2017 2016 Cost of net revenue $ 397 $ 601 $ 793 $ 1,080 Research and development 382 481 766 879 Sales and marketing 1,739 2,636 3,593 4,561 General and administrative 7,051 7,286 14,780 14,086 9,569 11,004 19,932 20,607 Benefit for income taxes 154 — 278 — Stock-based compensation, net of tax $ 9,723 $ 11,004 $ 20,210 $ 20,607

Net Loss per Common Share (Tabl

Net Loss per Common Share (Tables)	6 Months Ended
	Jun. 30, 2017
Earnings Per Share [Abstract]
Computation of Basic and Diluted Net Loss Per Common Share	The following table sets forth the computation of basic and diluted net loss per common share for the periods presented (in thousands, except per share amounts): Three Months Ended June 30, Six Months Ended June 30, 2017 2016 (As 2017 2016 (As Basic and diluted net loss per common share: Numerator: Loss from operations $ (92,700 ) $ (32,807 ) $ (156,829 ) $ (38,779 ) Preferred stock dividends (5,308 ) (5,308 ) (10,558 ) (10,617 ) Loss from operations attributable to common shares (98,008 ) (38,115 ) (167,387 ) (49,396 ) Less: Net income attributable to non-controlling 368 143 551 246 Net loss available to common stockholders $ (98,376 ) $ (38,258 ) $ (167,938 ) $ (49,642 ) Denominator: Weighted-average common shares outstanding — basic and diluted 87,360 86,737 87,300 86,692 Basic and diluted net loss per common share: Basic and diluted net loss per common share attributable to Alere Inc. and Subsidiaries $ (1.13 ) $ (0.44 ) $ (1.92 ) $ (0.57 )
Potential Dilutive Securities Not Included in Calculation of Diluted Net Loss Per Common Share	The following potential dilutive securities were not included in the calculation of diluted net loss per common share because the inclusion thereof would be antidilutive (in thousands): Three Months Ended June 30, Six Months Ended June 30, 2017 2016 2017 2016 Denominator: Options to purchase shares of common stock 6,185 7,329 6,185 7,329 Conversion shares related to 3% convertible senior — 1,687 — 2,549 Conversion shares related to Series B convertible preferred stock 10,238 10,238 10,238 10,238 Total number of antidilutive potentially issuable shares of common stock excluded from diluted common shares outstanding 16,423 19,254 16,423 20,116

Stockholders' Equity and Non-33

Stockholders' Equity and Non-controlling Interests (Tables)	6 Months Ended
	Jun. 30, 2017
Equity [Abstract]
Summary of Changes in Stockholders' Equity and Non-Controlling Interests Comprising Total Equity	A summary of the changes in stockholders’ equity and non-controlling Six Months Ended June 30, 2017 Total Non- Total Equity, beginning of period $ 1,826,992 $ 4,615 $ 1,831,607 Issuance of common stock under employee compensation plans 2,300 — 2,300 Surrender of common stock to settle taxes on restricted stock units (6,661 ) — (6,661 ) Preferred stock dividends (10,646 ) — (10,646 ) Stock-based compensation expense 19,932 — 19,932 Other adjustments — (3 ) (3 ) Net (loss) income (157,380 ) 551 (156,829 ) Total other comprehensive income 85,873 — 85,873 Equity, end of period $ 1,760,410 $ 5,163 $ 1,765,573

Business Combinations (Tables)

Business Combinations (Tables)	6 Months Ended
	Jun. 30, 2017
Business Combinations [Abstract]
Summary of Aggregate Purchase Price Allocation	A summary of the fair values of the net assets acquired from EDTS is as follows (in thousands): Fair Value Current assets $ 1,371 Property, plant and equipment 115 Goodwill 2,060 Intangible assets 4,220 Total assets acquired $ 7,766 Current liabilities $ 368 Non-current 928 Total liabilities assumed $ 1,296 Net assets acquired $ 6,470 Cash paid $ 6,470
Intangible Assets Acquired and their Respective Fair Values and Weighted-Average Useful Lives	The following table provides information regarding the intangible assets acquired in connection with the EDTS acquisition and their respective fair values and weighted-average useful lives (dollars in thousands): Fair Value Weighted- Core technology and patents $ 540 10.0 years Trademarks and trade names 310 20.0 years Customer relationships 2,800 14.0 years Non-compete 570 3.0 years Total intangible assets $ 4,220

Restructuring (Tables)

Restructuring (Tables)	6 Months Ended
	Jun. 30, 2017
Restructuring and Related Activities [Abstract]
Aggregate Charges Associated with Restructuring Plans Recorded in Operating Income	The following table sets forth aggregate restructuring charges recorded in our consolidated statements of operations for the three and six months ended June 30, 2017 and 2016 (in thousands): Three Months Ended June 30, Six Months Ended June 30, Statement of Operations Caption 2017 2016 2017 2016 Cost of net revenue $ 996 $ 1,103 $ 1,811 $ 2,370 Research and development (13 ) 1,034 114 2,954 Sales and marketing (49 ) 259 (39 ) 909 Three Months Ended June 30, Six Months Ended June 30, Statement of Operations Caption 2017 2016 2017 2016 General and administrative 1,714 6,389 3,792 10,215 Total operating expenses 2,648 8,785 5,678 16,448 Interest expense, including amortization of original issue discounts and deferred financing costs — 2 1 7 Total restructuring charges $ 2,648 $ 8,787 $ 5,679 $ 16,455
Restructuring Activities Related to Restructuring Plans	The following table summarizes the restructuring expenses we incurred for the three and six months ended June 30, 2017 and 2016 and since inception for all restructuring plans adopted by us, including the 2016 restructuring plans. Our restructuring plans are disclosed in Note 23 to the condensed consolidated financial statements included in our Annual Report on Form 10-K Three Months Ended Six Months Ended Since 2017 2016 2017 2016 Professional Diagnostics Severance-related costs $ 176 $ 3,183 $ 854 $ 6,274 $ 48,277 Facility and transition costs 712 213 1,155 1,194 17,090 Other exit costs — 2 1 7 834 Cash charges 888 3,398 2,010 7,475 66,201 Fixed asset and inventory impairments 597 21 597 419 18,548 Other non-cash — (3 ) — 210 2,160 Total professional diagnostics charges $ 1,485 $ 3,416 $ 2,607 $ 8,104 $ 86,909 Corporate and Other Severance-related costs $ — $ (19 ) $ 1 $ (4 ) $ 4,624 Facility and transition costs 1,163 5,390 3,071 8,355 36,042 Total corporate and other charges $ 1,163 $ 5,371 $ 3,072 $ 8,351 $ 40,666 Total restructuring charges $ 2,648 $ 8,787 $ 5,679 $ 16,455 $ 127,575
Cash Activity for Restructuring Reserves	The following table summarizes our restructuring reserves related to the restructuring plans described above, of which $2.7 million is included in accrued expenses and other current liabilities and $0.3 million is included in other long-term liabilities on our accompanying consolidated balance sheets (in thousands): Severance- Facility and Other Exit Total Balance, December 31, 2016 $ 3,339 $ 7,512 $ 39 $ 10,890 Charges 855 4,226 1 5,082 Payments (2,616 ) (10,395 ) (40 ) (13,051 ) Currency adjustments 50 57 — 107 Balance, June 30, 2017 $ 1,628 $ 1,400 $ — $ 3,028

Long-term Debt (Tables)

Long-term Debt (Tables)	6 Months Ended
	Jun. 30, 2017
Debt Disclosure [Abstract]
Long-Term Debt Balances Outstanding	We had the following long-term debt balances outstanding as of June 30, 2017 and December 31, 2016 (in thousands): June 30, 2017 December 31, 2016 A term loans (1)(2)(3) $ 528,097 $ 544,745 B term loans (1)(2)(3) 944,033 952,664 Revolving loans (1)(2)(3) 125,000 125,000 7.25% Senior notes (2)(3)(4) 438,099 442,709 6.5% Senior subordinated notes (2)(3) 409,155 415,102 6.375% Senior subordinated notes (2)(3) 406,212 412,831 Other lines of credit 2,421 1,124 Other 46,380 46,400 2,899,397 2,940,575 Less: Short-term debt and current portion of long-term debt (83,825 ) (82,370 ) Long-term debt $ 2,815,572 $ 2,858,205 (1) Incurred under our secured credit facility entered into on June 18, 2015. (2) As discussed more fully in Item 2. “ Management’s Discussion and Analysis of Financial Condition and Results of Operations – Liquidity and Capital Resources, 10-K 10-Q Management’s Discussion and Analysis of Financial Condition and Results of Operations – Liquidity and Capital Resources, Form 10-Q Form 10-Q 10-Q (3) As discussed more fully below, due to our failure to timely file our Annual Report on Form 10-K 10-K (4) The 7.25% senior notes mature on July 1, 2018, unless earlier redeemed. Upon maturity, we will be required to pay the principal amount of $450 million, plus all accrued and unpaid interest. Management expects that the acquisition of Alere by Abbott pursuant to the terms of the Amended Merger Agreement will take place prior to the maturity date of July 1, 2018 and, if this expectation is correct, the holders of the 7.25% senior notes will have the rights set forth in the applicable indenture in connection with such transaction as set forth below in this paragraph. In the event that the transactions contemplated by the Amended Merger Agreement do not close, we expect that we would be able to pay such principal and accrued interest on the 7.25% senior notes by one or a combination of the following: refinancing such indebtedness (as we have done in the past), using available cash resources, or utilizing amounts available under the revolving credit facility. If a change of control occurs, subject to specified conditions, we must give holders of the 7.25% senior notes an opportunity to sell their notes to us at a purchase price of 101% of the principal amount of the notes, plus accrued and unpaid interest to (but excluding) the date of the purchase. The merger under the Amended Merger Agreement, as described in Note 3 above will, if consummated, constitute a change of control under the indenture governing the 7.25% senior notes.
Long-Term Debt Interest Expense	In connection with our significant long-term debt issuances, we recorded interest expense, including amortization and write-offs of deferred financing costs and original issue discounts, in our accompanying consolidated statements of operations for the three and six months ended June 30, 2017 and 2016 as follows (in thousands): Three Months Ended June 30, Six Months Ended June 30, 2017 2016 2017 2016 Secured credit facility (1)(2) $ 19,559 $ 17,834 $ 38,289 $ 34,877 7.25% Senior notes (2) 10,638 8,904 20,010 17,428 6.5% Senior subordinated notes (2) 8,056 7,405 15,673 14,636 6.375% Senior subordinated notes (2) 7,467 7,112 14,709 14,115 3% Convertible senior subordinated convertible notes — 603 — 1,847 Other 459 471 681 1,532 $ 46,179 $ 42,329 $ 89,362 $ 84,435 (1) Includes “A” term loans, “B” term loans, and revolving line of credit loans. (2) For the three and six months ended June 30, 2017, the amounts include $4.3 million and $6.4 million, respectively, related to the amortization of fees paid for certain debt modifications. For the three and six months ended June 30, 2016, the amounts include $0.9 million in both periods related to the amortization of fees paid for certain debt modifications.

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	6 Months Ended
	Jun. 30, 2017
Fair Value Disclosures [Abstract]
Fair Value Assets and Liabilities Measured on Recurring Basis, Valuation Techniques	The following tables present information about our assets and liabilities that are measured at fair value on a recurring basis as of June 30, 2017 and December 31, 2016, and indicates the fair value hierarchy of the valuation techniques we utilized to determine such fair value (in thousands): Description June 30, Quoted Prices in Significant Other Unobservable Inputs Assets: Marketable securities $ 150 $ 150 $ — $ — Total assets $ 150 $ 150 $ — $ — Liabilities: Contingent consideration obligations (1) $ 45,400 $ — $ — $ 45,400 Total liabilities $ 45,400 $ — $ — $ 45,400 Description December 31, Quoted Prices in Significant Other Unobservable Inputs Assets: Marketable securities $ 76 $ 76 $ — $ — Total assets $ 76 $ 76 $ — $ — Liabilities: Contingent consideration obligations (1) $ 43,200 $ — $ — $ 43,200 Total liabilities $ 43,200 $ — $ — $ 43,200 (1) We determine the fair value of the contingent consideration obligations based on a probability-weighted approach derived from earn-out earn-out Commitments and Contingences
Changes in Fair Value of Contingent Consideration Obligations	Changes in the fair value of our Level 3 contingent consideration obligations during the six months ended June 30, 2017 were as follows (in thousands): Fair value of contingent consideration obligations, December 31, 2016 $ 43,200 Payments (632 ) Fair value adjustments 2,833 Foreign currency adjustments (1 ) Fair value of contingent consideration obligations, June 30, 2017 $ 45,400

Financial Information by Segm38

Financial Information by Segment (Tables)	6 Months Ended
	Jun. 30, 2017
Segment Reporting [Abstract]
Performance of Our Operating Segments Based on Revenue and Operating Income (Loss)	Segment information for the three and six months ended June 30, 2017 and 2016 is as follows (in thousands): Professional Consumer Other Non- Corporate Total Three Months Ended June 30, 2017: Net revenue $ 504,359 $ 16,507 $ 36,806 $ — $ 557,672 Operating income (loss) $ 47,340 $ 1,709 $ 5,953 $ (84,001 ) $ (28,999 ) Depreciation and amortization $ 55,877 $ 1,151 $ 3,174 $ 2,322 $ 62,524 Restructuring charge $ 1,485 $ — $ — $ 1,163 $ 2,648 Stock-based compensation $ — $ — $ — $ 9,569 $ 9,569 Professional Consumer Other Non- Corporate Total Three Months Ended June 30, 2016: Net revenue, as restated $ 553,904 $ 19,795 $ 36,605 $ — $ 610,304 Operating income (loss), as restated $ 79,419 $ 396 $ 7,536 $ (73,457 ) $ 13,894 Depreciation and amortization $ 63,601 $ 1,374 $ 2,792 $ 2,134 $ 69,901 Restructuring charge $ 3,416 $ — $ — $ 5,371 $ 8,787 Stock-based compensation $ — $ — $ — $ 11,004 $ 11,004 Professional Consumer Other Non- Corporate Total Six Months Ended June 30, 2017: Net revenue $ 1,038,676 $ 33,747 $ 73,465 $ — $ 1,145,888 Operating income (loss) $ 136,297 $ 1,780 $ 12,569 $ (184,667 ) $ (34,021 ) Depreciation and amortization $ 110,166 $ 2,306 $ 6,362 $ 4,624 $ 123,458 Restructuring charge $ 2,607 $ — $ — $ 3,072 $ 5,679 Stock-based compensation $ — $ — $ — $ 19,932 $ 19,932 Professional Consumer Other Non- Corporate Total Six Months Ended June 30, 2016: Net revenue, as restated $ 1,088,416 $ 37,237 $ 71,591 $ — $ 1,197,244 Operating income (loss), as restated $ 159,775 $ 563 $ 13,774 $ (127,941 ) $ 46,171 Depreciation and amortization $ 127,274 $ 2,873 $ 7,951 $ 4,307 $ 142,405 Restructuring charge $ 8,104 $ — $ — $ 8,351 $ 16,455 Stock-based compensation $ — $ — $ — $ 20,607 $ 20,607 Assets: As of June 30, 2017 $ 5,114,502 $ 178,033 $ 91,526 $ 172,774 $ 5,556,835 As of December 31, 2016 $ 5,199,806 $ 175,362 $ 87,193 $ 185,918 $ 5,648,279
Summary of Company's Net Revenue from Professional Diagnostics Reporting Segment by Groups of Similar Products and Services	The following table summarizes our net revenue from the professional diagnostics reporting segment by groups of similar products and services for the three and six months ended June 30, 2017 and 2016 (in thousands): Three Months Ended June 30, Six Months Ended June 30, 2017 2016 (As 2017 2016 (As Cardiometabolic $ 139,840 $ 167,378 $ 265,017 $ 327,041 Infectious disease 166,544 189,384 389,478 381,339 Toxicology 159,871 158,196 310,508 304,979 Other 35,123 36,413 68,050 69,795 Total professional diagnostics net product sales and services revenue 501,378 551,371 1,033,053 1,083,154 License and royalty revenue 2,981 2,533 5,623 5,262 Total professional diagnostics net revenue $ 504,359 $ 553,904 $ 1,038,676 $ 1,088,416

Related Party Transactions (Tab

Related Party Transactions (Tables)	6 Months Ended
	Jun. 30, 2017
Related Party Transactions [Abstract]
Related Party Balances with SPD within Consolidated Balance Sheets	The following table summarizes our related party balances with SPD within our consolidated balance sheets (in thousands): Balance Sheet Caption June 30, 2017 December 31, 2016 Accounts receivable, net of allowances $ 7,473 $ 7,855 Prepaid expenses and other current assets $ 5,361 $ 7,486 Other non-current $ 5,188 $ 6,122 Accounts payable $ 35,682 $ 34,216

Commitments and Contingencies (

Commitments and Contingencies (Tables)	6 Months Ended
	Jun. 30, 2017
Commitments and Contingencies Disclosure [Abstract]
Contractual Contingent Purchase Price Consideration Obligations Outstanding Related to Certain Acquisitions	The following table summarizes our contractual contingent purchase price consideration obligations outstanding at June 30, 2017 related to certain of our acquisitions (in thousands): Acquisition Acquisition Date Acquisition Maximum Earn-out Remaining Earn-out Estimated Estimated Payments TwistDx, Inc. (1) March 11, 2010 $ 35,600 $ 102,263 2017–2025 (2) $ 41,200 $ 35,700 $ 431 Other Various $ 30,373 $ — 4,200 7,500 201 $ 45,400 $ 43,200 $ 632 (1) The terms of the acquisition agreement require us to pay earn-outs upon successfully meeting certain revenue and product development targets through 2025. (2) The maximum earn-out

Guarantor Financial Informati41

Guarantor Financial Information (Tables)	6 Months Ended
	Jun. 30, 2017
Financial Information Combined Condensed Results of Operations	CONSOLIDATING STATEMENT OF OPERATIONS For the Three Months Ended June 30, 2017 (in thousands) Issuer Guarantor Non-Guarantor Eliminations Consolidated Net product sales $ — $ 224,363 $ 285,571 $ (84,008 ) $ 425,926 Services revenue — 116,174 12,591 — 128,765 Net product sales and services revenue — 340,537 298,162 (84,008 ) 554,691 License and royalty revenue — 4,389 810 (2,218 ) 2,981 Net revenue — 344,926 298,972 (86,226 ) 557,672 Cost of net product sales 1,693 128,171 159,265 (66,497 ) 222,632 Cost of services revenue 47 83,262 7,992 (9,489 ) 81,812 Cost of net product sales and services revenue 1,740 211,433 167,257 (75,986 ) 304,444 Cost of license and royalty revenue — — 2,714 (2,218 ) 496 Cost of net revenue 1,740 211,433 169,971 (78,204 ) 304,940 Gross profit (loss) (1,740 ) 133,493 129,001 (8,022 ) 252,732 Operating expenses: Research and development (8 ) 17,526 11,930 — 29,448 Sales and marketing 1,847 49,485 44,911 — 96,243 General and administrative 75,442 40,989 39,976 (367 ) 156,040 Operating income (loss) (79,021 ) 25,493 32,184 (7,655 ) (28,999 ) Interest expense, including amortization of original issue discounts and deferred financing costs (45,740 ) (1,873 ) (2,401 ) 3,835 (46,179 ) Other income (expense), net (961 ) 2,636 643 (3,849 ) (1,531 ) Income (loss) before provision (benefit) for income taxes (125,722 ) 26,256 30,426 (7,669 ) (76,709 ) Provision (benefit) for income taxes 3,811 — 13,501 — 17,312 Income (loss) before equity in earnings of subsidiaries and unconsolidated entities, net of tax (129,533 ) 26,256 16,925 (7,669 ) (94,021 ) Equity in earnings of subsidiaries, net of tax 36,833 — — (36,833 ) — Equity earnings of unconsolidated entities, net of tax — — 1,321 — 1,321 Net income (loss) (92,700 ) 26,256 18,246 (44,502 ) (92,700 ) Less: Net income attributable to non-controlling interests — — 368 — 368 Net income (loss) attributable to Alere Inc. and Subsidiaries (92,700 ) 26,256 17,878 (44,502 ) (93,068 ) Preferred stock dividends (5,308 ) — — — (5,308 ) Net income (loss) available to common stockholders $ (98,008 ) $ 26,256 $ 17,878 $ (44,502 ) $ (98,376 ) CONSOLIDATING STATEMENT OF OPERATIONS For the Three Months Ended June 30, 2016 (As Restated) (in thousands) Issuer Guarantor Non-Guarantor Eliminations Consolidated Net product sales $ — $ 222,954 $ 334,756 $ (74,748 ) $ 482,962 Services revenue — 112,698 12,111 — 124,809 Net product sales and services revenue — 335,652 346,867 (74,748 ) 607,771 License and royalty revenue — 3,448 2,008 (2,923 ) 2,533 Net revenue — 339,100 348,875 (77,671 ) 610,304 Cost of net product sales 220 126,795 187,917 (65,095 ) 249,837 Cost of services revenue 104 79,203 7,760 (8,773 ) 78,294 Cost of net product sales and services revenue 324 205,998 195,677 (73,868 ) 328,131 Cost of license and royalty revenue — (7 ) 3,466 (2,924 ) 535 Cost of net revenue 324 205,991 199,143 (76,792 ) 328,666 Gross profit (loss) (324 ) 133,109 149,732 (879 ) 281,638 Operating expenses: Research and development 2,997 16,194 9,255 — 28,446 Sales and marketing 1,568 53,155 47,721 — 102,444 General and administrative 67,940 30,460 38,454 — 136,854 Impairment and (gain) loss on dispositions, net — — — — — Operating income (loss) (72,829 ) 33,300 54,302 (879 ) 13,894 Interest expense, including amortization of original issue discounts and deferred financing costs (41,857 ) (2,223 ) (2,775 ) 4,526 (42,329 ) Other income (expense), net 2,056 4,103 (5,544 ) (4,527 ) (3,912 ) Income (loss) before provision (benefit) for income taxes (112,630 ) 35,180 45,983 (880 ) (32,347 ) Provision (benefit) for income taxes 19,765 (6,759 ) (10,424 ) — 2,582 Income (loss) before equity in earnings of subsidiaries and unconsolidated entities, net of tax (132,395 ) 41,939 56,407 (880 ) (34,929 ) Equity in earnings of subsidiaries, net of tax 99,000 — — (99,000 ) — Equity earnings of unconsolidated entities, net of tax 588 — 1,557 (23 ) 2,122 Net income (loss) (32,807 ) 41,939 57,964 (99,903 ) (32,807 ) Less: Net income attributable to non-controlling interests — — 143 — 143 Net income (loss) attributable to Alere Inc. and Subsidiaries (32,807 ) 41,939 57,821 (99,903 ) (32,950 ) Preferred stock dividends (5,308 ) — — — (5,308 ) Net income (loss) available to common stockholders $ (38,115 ) $ 41,939 $ 57,821 $ (99,903 ) $ (38,258 ) CONSOLIDATING STATEMENT OF OPERATIONS For the Six Months Ended June 30, 2017 (in thousands) Issuer Guarantor Non-Guarantor Eliminations Consolidated Net product sales $ — $ 487,657 $ 558,481 $ (156,767 ) $ 889,371 Services revenue — 225,705 25,189 — 250,894 Net product sales and services revenue — 713,362 583,670 (156,767 ) 1,140,265 License and royalty revenue — 8,119 1,664 (4,160 ) 5,623 Net revenue — 721,481 585,334 (160,927 ) 1,145,888 Cost of net product sales 2,832 259,928 321,127 (131,424 ) 452,463 Cost of services revenue 92 159,746 15,580 (17,707 ) 157,711 Cost of net product sales and services revenue 2,924 419,674 336,707 (149,131 ) 610,174 Cost of license and royalty revenue — — 5,416 (4,160 ) 1,256 Cost of net revenue 2,924 419,674 342,123 (153,291 ) 611,430 Gross profit (loss) (2,924 ) 301,807 243,211 (7,636 ) 534,458 Operating expenses: Research and development 1,212 35,416 19,104 — 55,732 Sales and marketing 3,772 97,829 88,833 — 190,434 General and administrative 169,742 75,511 77,740 (680 ) 322,313 Operating income (loss) (177,650 ) 93,051 57,534 (6,956 ) (34,021 ) Interest expense, including amortization of original issue discounts and deferred financing costs (88,701 ) (3,750 ) (4,679 ) 7,768 (89,362 ) Other income (expense), net 1,616 4,188 (2,068 ) (7,783 ) (4,047 ) Income (loss) before provision for income taxes (264,735 ) 93,489 50,787 (6,971 ) (127,430 ) Provision for income taxes (1) 7,135 — 28,786 — 35,921 Income (loss) before equity in earnings of subsidiaries and unconsolidated entities, net of tax (271,870 ) 93,489 22,001 (6,971 ) (163,351 ) Equity in earnings of subsidiaries, net of tax 114,812 — — (114,812 ) — Equity earnings of unconsolidated entities, net of tax 229 — 6,293 — 6,522 Net income (loss) (156,829 ) 93,489 28,294 (121,783 ) (156,829 ) Less: Net income attributable to non-controlling interests — — 551 — 551 Net income (loss) attributable to Alere Inc. and Subsidiaries (156,829 ) 93,489 27,743 (121,783 ) (157,380 ) Preferred stock dividends (10,558 ) — — — (10,558 ) Net income (loss) available to common stockholders $ (167,387 ) $ 93,489 $ 27,743 $ (121,783 ) $ (167,938 ) (1) Amounts include a $10.2 million immaterial classification correction between Issuer and Non-Guarantor related to income tax expense and related inter company receivables for the period ended March 31, 2017. CONSOLIDATING STATEMENT OF OPERATIONS For the Six Months Ended June 30, 2016 (As Restated) (in thousands) Issuer Guarantor Non-Guarantor Eliminations Consolidated Net product sales $ — $ 447,334 $ 640,324 $ (136,194 ) $ 951,464 Services revenue — 217,182 23,336 — 240,518 Net product sales and services revenue — 664,516 663,660 (136,194 ) 1,191,982 License and royalty revenue — 6,368 4,566 (5,672 ) 5,262 Net revenue — 670,884 668,226 (141,866 ) 1,197,244 Cost of net product sales 334 251,553 357,762 (118,488 ) 491,161 Cost of services revenue 104 151,698 15,800 (16,208 ) 151,394 Cost of net product sales and services revenue 438 403,251 373,562 (134,696 ) 642,555 Cost of license and royalty revenue — 10 7,589 (5,673 ) 1,926 Cost of net revenue 438 403,261 381,151 (140,369 ) 644,481 Gross profit (loss) (438 ) 267,623 287,075 (1,497 ) 552,763 Operating expenses: Research and development 7,131 30,653 17,724 — 55,508 Sales and marketing 2,904 107,620 92,560 — 203,084 General and administrative 112,555 63,646 75,609 — 251,810 Impairment and (gain) loss on dispositions, net — — (3,810 ) — (3,810 ) Operating income (loss) (123,028 ) 65,704 104,992 (1,497 ) 46,171 Interest expense, including amortization of original issue discounts and deferred financing costs (82,944 ) (4,875 ) (5,842 ) 9,226 (84,435 ) Other income (expense), net 4,044 6,605 (6,683 ) (9,227 ) (5,261 ) Income (loss) before provision (benefit) for income taxes (201,928 ) 67,434 92,467 (1,498 ) (43,525 ) Provision (benefit) for income taxes 19,711 (6,509 ) (10,792 ) — 2,410 Income (loss) before equity in earnings of subsidiaries and unconsolidated entities, net of tax (221,639 ) 73,943 103,259 (1,498 ) (45,935 ) Equity in earnings of subsidiaries, net of tax 181,591 — — (181,591 ) — Equity earnings of unconsolidated entities, net of tax 1,269 — 6,138 (251 ) 7,156 Net income (loss) (38,779 ) 73,943 109,397 (183,340 ) (38,779 ) Less: Net income attributable to non-controlling interests — — 246 — 246 Net income (loss) attributable to Alere Inc. and Subsidiaries (38,779 ) 73,943 109,151 (183,340 ) (39,025 ) Preferred stock dividends (10,617 ) — — — (10,617 ) Net income (loss) available to common stockholders $ (49,396 ) $ 73,943 $ 109,151 $ (183,340 ) $ (49,642 )
Financial Information Combined Condensed Balance Sheet	CONSOLIDATING BALANCE SHEET June 30, 2017 (in thousands) Guarantor Non-Guarantor Issuer Subsidiaries Subsidiaries Eliminations Consolidated ASSETS Current assets: Cash and cash equivalents $ 154,699 $ 3,086 $ 333,914 $ — $ 491,699 Restricted cash 383 — 52,097 — 52,480 Marketable securities — 88 62 — 150 Accounts receivable, net of allowances — 180,475 197,488 — 377,963 Inventories, net — 174,901 192,178 (31,369 ) 335,710 Prepaid expenses and other current assets 20,091 21,169 79,755 4,589 125,604 Intercompany receivables (1) 396,429 1,194,022 86,580 (1,677,031 ) — Total current assets 571,602 1,573,741 942,074 (1,703,811 ) 1,383,606 Property, plant and equipment, net 21,639 236,324 182,717 (4,479 ) 436,201 Goodwill — 1,823,778 974,935 — 2,798,713 Other intangible assets with indefinite lives — 7,508 14,021 (60 ) 21,469 Finite-lived intangible assets, net 2,234 465,214 290,434 (3,200 ) 754,682 Restricted cash — — 2,353 — 2,353 Other non-current assets 452 1,480 12,095 (792 ) 13,235 Investments in subsidiaries 3,614,927 158,194 57,650 (3,830,771 ) — Investments in unconsolidated entities 875 14,765 49,361 14,655 79,656 Deferred tax assets — — 60,832 (37,336 ) 23,496 Non-current income tax receivable 4,580 — 38,844 — 43,424 Intercompany notes receivables 1,609,853 513,437 — (2,123,290 ) — Total assets $ 5,826,162 $ 4,794,441 $ 2,625,316 $ (7,689,084 ) $ 5,556,835 LIABILITIES AND EQUITY Current liabilities: Short-term debt and current portion of long-term debt $ 40,073 $ — $ 43,752 $ — $ 83,825 Current portion of capital lease obligations — 1,265 1,581 — 2,846 Accounts payable 68,603 78,926 78,683 — 226,212 Accrued expenses and other current liabilities 114,723 133,856 152,968 (34,991 ) 366,556 Intercompany payables 553,871 893,636 229,497 (1,677,004 ) — Total current liabilities 777,270 1,107,683 506,481 (1,711,995 ) 679,439 Long-term liabilities: Long-term debt, net of current portion 2,810,523 — 5,049 — 2,815,572 Capital lease obligations, net of current portion — 1,415 3,788 — 5,203 Deferred tax liabilities 3,597 61,788 58,308 82 123,775 Other long-term liabilities 97,662 49,832 20,571 (792 ) 167,273 Intercompany notes payables 376,700 1,067,634 678,956 (2,123,290 ) — Total long-term liabilities 3,288,482 1,180,669 766,672 (2,124,000 ) 3,111,823 Total stockholders’ equity 1,760,410 2,506,089 1,347,000 (3,853,089 ) 1,760,410 Non-controlling interests — — 5,163 — 5,163 Total equity 1,760,410 2,506,089 1,352,163 (3,853,089 ) 1,765,573 Total liabilities and equity $ 5,826,162 $ 4,794,441 $ 2,625,316 $ (7,689,084 ) $ 5,556,835 (1) Amounts include a $10.2 million immaterial classification correction between Issuer and Non-Guarantor related to income tax expense and related intercompany receivables for the period ended March 31, 2017. CONSOLIDATING BALANCE SHEET December 31, 2016 (in thousands) Issuer Guarantor Non- Guarantor Eliminations Consolidated ASSETS Current assets: Cash and cash equivalents $ 167,639 $ 3,161 $ 396,415 $ — $ 567,215 Restricted cash 1,337 — 50,213 — 51,550 Marketable securities — 76 — — 76 Accounts receivable, net of allowances — 186,067 227,468 — 413,535 Inventories, net — 168,736 163,967 (23,783 ) 308,920 Prepaid expenses and other current assets 15,983 22,318 68,748 11,558 118,607 Intercompany receivables 390,328 1,008,767 204,587 (1,603,682 ) — Total current assets 575,287 1,389,125 1,111,398 (1,615,907 ) 1,459,903 Property, plant and equipment, net 25,525 243,755 176,618 (4,708 ) 441,190 Goodwill — 1,822,290 937,076 — 2,759,366 Other intangible assets with indefinite lives — 7,457 19,765 (58 ) 27,164 Finite-lived intangible assets, net 2,490 507,060 299,227 (3,200 ) 805,577 Restricted cash — — 2,171 — 2,171 Other non-current 509 2,267 13,060 (870 ) 14,966 Investments in subsidiaries 3,409,001 158,195 57,650 (3,624,846 ) — Investments in unconsolidated entities 684 14,765 42,523 14,253 72,225 Deferred tax assets — — 57,819 (37,336 ) 20,483 Non-current 4,580 — 40,654 — 45,234 Intercompany notes receivables 1,757,723 709,965 744 (2,468,432 ) — Total assets $ 5,775,799 $ 4,854,879 $ 2,758,705 $ (7,741,104 ) $ 5,648,279 LIABILITIES AND EQUITY Current liabilities: Short-term debt and current portion of long-term debt $ 40,072 $ — $ 42,298 $ — $ 82,370 Current portion of capital lease obligations — 1,560 1,504 — 3,064 Accounts payable 35,591 78,981 81,307 — 195,879 Accrued expenses and other current liabilities 65,582 133,506 223,778 (28,023 ) 394,843 Intercompany payables 485,573 859,924 258,154 (1,603,651 ) — Total current liabilities 626,818 1,073,971 607,041 (1,631,674 ) 676,156 Long-term liabilities: Long-term debt, net of current portion 2,852,978 — 5,227 — 2,858,205 Capital lease obligations, net of current portion — 2,029 5,192 — 7,221 Deferred tax liabilities — 51,314 67,702 82 119,098 Other long-term liabilities 91,042 44,563 21,257 (870 ) 155,992 Intercompany notes payables 377,969 1,274,419 816,044 (2,468,432 ) — Total long-term liabilities 3,321,989 1,372,325 915,422 (2,469,220 ) 3,140,516 Total stockholders’ equity 1,826,992 2,408,583 1,231,627 (3,640,210 ) 1,826,992 Non-controlling — — 4,615 — 4,615 Total equity 1,826,992 2,408,583 1,236,242 (3,640,210 ) 1,831,607 Total liabilities and equity $ 5,775,799 $ 4,854,879 $ 2,758,705 $ (7,741,104 ) $ 5,648,279
Guarantor Financial Information Consolidating Statement of Comprehensive Income (Loss)	CONSOLIDATING STATEMENT OF COMPREHENSIVE INCOME (LOSS) For the Three Months Ended June 30, 2017 (in thousands) Issuer Guarantor Non- Eliminations Consolidated Net income (loss) $ (92,700 ) $ 26,256 $ 18,246 $ (44,502 ) $ (92,700 ) Other comprehensive income, before tax: Changes in cumulative translation adjustment 67 389 32,374 58 32,888 Minimum pension liability adjustment — — (274 ) — (274 ) Other comprehensive income, before tax 67 389 32,100 58 32,614 Other comprehensive income 67 389 32,100 58 32,614 Comprehensive income (loss) (92,633 ) 26,645 50,346 (44,444 ) (60,086 ) Less: Comprehensive income attributable to non-controlling interests — — 368 — 368 Comprehensive income (loss) attributable to Alere Inc. and Subsidiaries $ (92,633 ) $ 26,645 $ 49,978 $ (44,444 ) $ (60,454 ) CONSOLIDATING STATEMENT OF COMPREHENSIVE INCOME (LOSS) For the Three Months Ended June 30, 2016 (As Restated) (in thousands) Issuer Guarantor Non- Eliminations Consolidated Net income (loss) $ (32,807 ) $ 41,939 $ 57,964 $ (99,903 ) $ (32,807 ) Other comprehensive income (loss), before tax: Changes in cumulative translation adjustment 276 (699 ) (43,720 ) 8 (44,135 ) Minimum pension liability adjustment — — 531 — 531 Other comprehensive income (loss), before tax 276 (699 ) (43,189 ) 8 (43,604 ) Other comprehensive income (loss) 276 (699 ) (43,189 ) 8 (43,604 ) Comprehensive income (loss) (32,531 ) 41,240 14,775 (99,895 ) (76,411 ) Less: Comprehensive income attributable to non-controlling interests — — 143 — 143 Comprehensive income (loss) attributable to Alere Inc. and Subsidiaries $ (32,531 ) $ 41,240 $ 14,632 $ (99,895 ) $ (76,554 ) CONSOLIDATING STATEMENT OF COMPREHENSIVE INCOME (LOSS) For the Six Months Ended June 30, 2017 (in thousands) Issuer Guarantor Non- Eliminations Consolidated Net income (loss) $ (156,829 ) $ 93,489 $ 28,294 $ (121,783 ) $ (156,829 ) Other comprehensive income, before tax: Changes in cumulative translation adjustment 94 553 85,554 17 86,218 Minimum pension liability adjustment — — (345 ) — (345 ) Other comprehensive income, before tax 94 553 85,209 17 85,873 Other comprehensive income 94 553 85,209 17 85,873 Comprehensive income (loss) (156,735 ) 94,042 113,503 (121,766 ) (70,956 ) Less: Comprehensive income attributable to non-controlling interests — — 551 — 551 Comprehensive income (loss) attributable to Alere Inc. and Subsidiaries $ (156,735 ) $ 94,042 $ 112,952 $ (121,766 ) $ (71,507 ) CONSOLIDATING STATEMENT OF COMPREHENSIVE INCOME (LOSS) For the Six Months Ended June 30, 2016 (As Restated) (in thousands) Issuer Guarantor Non- Eliminations Consolidated Net income (loss) $ (38,779 ) $ 73,943 $ 109,397 $ (183,340 ) $ (38,779 ) Other comprehensive income (loss), before tax: Changes in cumulative translation adjustment 391 (828 ) (21,513 ) 8 (21,942 ) Minimum pension liability adjustment — — 686 — 686 Other comprehensive income (loss), before tax 391 (828 ) (20,827 ) 8 (21,256 ) Other comprehensive income (loss) 391 (828 ) (20,827 ) 8 (21,256 ) Comprehensive income (loss) (38,388 ) 73,115 88,570 (183,332 ) (60,035 ) Less: Comprehensive income attributable to non-controlling interests — — 246 — 246 Comprehensive income (loss) attributable to Alere Inc. and Subsidiaries $ (38,388 ) $ 73,115 $ 88,324 $ (183,332 ) $ (60,281 )
Guarantor Financial Information Consolidating Statement of Cash Flows	CONSOLIDATING STATEMENT OF CASH FLOWS For the Six Months Ended June 30, 2017 (in thousands) Guarantor Non-Guarantor Issuer Subsidiaries Subsidiaries Eliminations Consolidated Cash Flows from Operating Activities: Net income (loss) $ (156,829 ) $ 93,489 $ 28,294 $ (121,783 ) $ (156,829 ) Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities: Equity in earnings of subsidiaries, net of tax (114,812 ) — — 114,812 — Non-cash interest expense, including amortization of original issue discounts and deferred financing costs 10,645 1 57 — 10,703 Depreciation and amortization 4,801 74,644 44,479 (466 ) 123,458 Non-cash stock-based compensation expense 11,919 3,466 4,547 — 19,932 Impairment of inventory — — 527 — 527 Impairment of long-lived assets — 2 70 — 72 Loss on sales of fixed assets — 8,329 953 — 9,282 Equity earnings of unconsolidated entities, net of tax (229 ) — (6,293 ) — (6,522 ) Deferred income taxes 5,116 — (5,116 ) — — Other non-cash items 3,347 (666 ) (713 ) 6 1,974 Non-cash change in fair value of contingent consideration (3,000 ) 5,931 (98 ) — 2,833 Changes in assets and liabilities, net of acquisitions: Accounts receivable, net — 6,114 40,618 — 46,732 Inventories, net — (25,774 ) (22,160 ) 7,420 (40,514 ) Prepaid expenses and other current assets (4,262 ) 1,154 (6,115 ) 6,968 (2,255 ) Accounts payable 31,433 260 (7,100 ) — 24,593 Accrued expenses and other current liabilities 46,208 1,384 (74,307 ) (6,967 ) (33,682 ) Other non-current assets and liabilities 7,228 9,142 (6,377 ) 1 9,994 Cash paid for contingent consideration (301 ) — — — (301 ) Intercompany payable (receivable) 215,391 (165,235 ) (50,165 ) 9 — Net cash provided by (used in) operating activities 56,655 12,241 (58,899 ) — 9,997 Cash Flows from Investing Activities: (Increase) decrease in restricted cash 954 — (2,322 ) — (1,368 ) Purchases of property, plant and equipment (1,527 ) (10,773 ) (12,924 ) 735 (24,489 ) Proceeds from sale of property, plant and equipment 269 256 615 (735 ) 405 Cash paid for business acquisitions, net of cash acquired (3,100 ) 45 — — (3,055 ) Cash received from sales of marketable securities — — 372 — 372 Cash paid for equity investments (191 ) — (41 ) — (232 ) Proceeds from sale of equity investments 229 — — — 229 Decrease in other assets 57 40 1,320 — 1,417 Net cash used in investing activities (3,309 ) (10,432 ) (12,980 ) — (26,721 ) Cash Flows from Financing Activities: Cash paid for financing costs (32,480 ) — — — (32,480 ) Cash paid for contingent consideration — — (201 ) — (201 ) Proceeds from issuance of common stock, net of issuance costs 2,300 — — — 2,300 Payments on long-term debt (20,036 ) — (649 ) — (20,685 ) Net proceeds under revolving credit facilities — — 1,169 — 1,169 Cash paid for dividends (10,646 ) — — — (10,646 ) Cash paid for employee taxes related to shares withheld (4,144 ) (1,095 ) (1,443 ) — (6,682 ) Other financing fees (1,302 ) — — — (1,302 ) Principal payments on capital lease obligations — (832 ) (819 ) — (1,651 ) Net cash used in financing activities (66,308 ) (1,927 ) (1,943 ) — (70,178 ) Foreign exchange effect on cash and cash equivalents 22 43 11,321 — 11,386 Net decrease in cash and cash equivalents (12,940 ) (75 ) (62,501 ) — (75,516 ) Cash and cash equivalents, beginning of period 167,639 3,161 396,415 — 567,215 Cash and cash equivalents, end of period $ 154,699 $ 3,086 $ 333,914 $ — $ 491,699 CONSOLIDATING STATEMENT OF CASH FLOWS For the Six Months Ended June 30, 2016 (As Restated) (in thousands) Guarantor Non-Guarantor Issuer Subsidiaries Subsidiaries Eliminations Consolidated Cash Flows from Operating Activities: Net income (loss) $ (38,779 ) $ 73,943 $ 109,397 $ (183,340 ) $ (38,779 ) Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities: Equity in earnings of subsidiaries, net of tax (181,591 ) — — 181,591 — Non-cash interest expense, including amortization of original issue discounts and deferred financing costs 5,175 7 79 — 5,261 Depreciation and amortization 4,484 88,973 48,109 839 142,405 Non-cash stock-based compensation expense 10,541 5,462 4,604 — 20,607 Impairment of inventory — — 870 — 870 Impairment of long-lived assets — 548 85 — 633 Loss on sale of fixed assets 1 3,522 712 — 4,235 Equity earnings of unconsolidated entities, net of tax (1,269 ) — (6,138 ) 251 (7,156 ) Deferred income taxes — (200 ) (13,010 ) — (13,210 ) Gain on business dispositions — — (3,810 ) — (3,810 ) Other non-cash items (66 ) 459 9,323 4 9,720 Non-cash change in fair value of contingent consideration (800 ) (823 ) (157 ) — (1,780 ) Changes in assets and liabilities, net of acquisitions: Accounts receivable, net — 2,141 8,235 — 10,376 Inventories, net — (11,723 ) 8,545 660 (2,518 ) Prepaid expenses and other current assets (4,283 ) (7,408 ) (13,515 ) 68 (25,138 ) Accounts payable 7,807 396 (8,204 ) — (1 ) Accrued expenses and other current liabilities 22,134 (86,334 ) 64,780 (69 ) 511 Other non-current assets and liabilities 157,353 (159,968 ) (3,755 ) — (6,370 ) Cash paid for contingent consideration (321 ) — (3 ) — (324 ) Intercompany payable (receivable) 6,589 89,601 (96,186 ) (4 ) — Net cash provided by (used in) operating activities (13,025 ) (1,404 ) 109,961 — 95,532 Cash Flows from Investing Activities: Increase in restricted cash (165 ) — (284 ) — (449 ) Purchases of property, plant and equipment (2,680 ) (11,750 ) (18,972 ) 1,084 (32,318 ) Proceeds from sale of property, plant and equipment 92 45 1,839 (1,084 ) 892 Cash received from (used in) business dispositions, net of cash divested (1,337 ) — 22,807 — 21,470 Cash paid for business acquisitions, net of cash acquired — — (5,958 ) — (5,958 ) Cash received from sales of marketable securities — 90 — — 90 Cash received from equity method investments 2,383 — — — 2,383 Cash paid for equity investments (184 ) — — — (184 ) (Increase) decrease in other assets (50 ) 13 532 — 495 Net cash used in investing activities (1,941 ) (11,602 ) (36 ) — (13,579 ) Cash Flows from Financing Activities: Cash paid for financing costs (19,564 ) — — — (19,564 ) Cash paid for contingent consideration — — (485 ) — (485 ) Proceeds from issuance of common stock, net of issuance costs 11,124 — — — 11,124 Proceeds from issuance of long-term debt — — 381 — 381 Payments on short-term debt — — (791 ) — (791 ) Payments on long-term debt (176,861 ) — (776 ) — (177,637 ) Net proceeds under revolving credit facilities 125,000 — 1,213 — 126,213 Cash paid for dividends (10,646 ) — — — (10,646 ) Cash paid for employee taxes related to shares withheld (1,291 ) (99 ) (20 ) — (1,410 ) Principal payments on capital lease obligations — (1,324 ) (886 ) — (2,210 ) Net cash used in financing activities (72,238 ) (1,423 ) (1,364 ) — (75,025 ) Foreign exchange effect on cash and cash equivalents (2,484 ) 160 (640 ) — (2,964 ) Net increase (decrease) in cash and cash equivalents (89,688 ) (14,269 ) 107,921 — 3,964 Cash and cash equivalents, beginning of period 139,153 21,150 341,897 — 502,200 Cash and cash equivalents, end of period $ 49,465 $ 6,881 $ 449,818 $ — $ 506,164
Swiss Precision Diagnostics And TechLab [Member]
Financial Information Combined Condensed Results of Operations	Summarized financial information for SPD (and TechLab on a combined basis for the three and six months ended June 30, 2016) is as follows (in thousands): Three Months Ended June 30, Six Months Ended June 30, Combined Condensed Results of Operations: 2017 2016 2017 2016 Net revenue $ 44,072 $ 55,077 $ 89,464 $ 108,511 Gross profit $ 27,273 $ 36,634 $ 62,406 $ 72,853 Net income after taxes $ 2,714 $ 4,328 $ 12,762 $ 14,469
Financial Information Combined Condensed Balance Sheet	Combined Condensed Balance Sheet: June 30, 2017 December 31, 2016 Current assets $ 97,559 $ 75,248 Non-current 21,450 20,578 Total assets $ 119,009 $ 95,826 Current liabilities $ 49,283 $ 44,234 Non-current 4,570 3,875 Total liabilities $ 53,853 $ 48,109

Basis of Presentation of Fina42

Basis of Presentation of Financial Information - Additional Information (Detail)	12 Months Ended
	Dec. 31, 2015Segment
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Number of operating segments	2

Restatement of Previously Iss43

Restatement of Previously Issued Financial Statements - Restated Consolidated Statements of Operations (Detail) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended				6 Months Ended
	Jun. 30, 2017	Mar. 31, 2017	Jun. 30, 2016		Jun. 30, 2017	Jun. 30, 2016
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Net product sales	$ 425,926		$ 482,962	[1]	$ 889,371	$ 951,464	[1]
Services revenue	128,765		124,809	[1]	250,894	240,518	[1]
Net product sales and services revenue	554,691		607,771	[1]	1,140,265	1,191,982	[1]
License and royalty revenue	2,981		2,533	[1]	5,623	5,262	[1]
Net revenue	557,672		610,304	[1]	1,145,888	1,197,244	[1]
Cost of net product sales	222,632		249,837	[1]	452,463	491,161	[1]
Cost of services revenue	81,812		78,294	[1]	157,711	151,394	[1]
Cost of net product sales and services revenue	304,444		328,131	[1]	610,174	642,555	[1]
Cost of license and royalty revenue			535			1,926
Cost of net revenue	304,940		328,666	[1]	611,430	644,481	[1]
Gross profit	252,732		281,638	[1]	534,458	552,763	[1]
Operating expenses:
Research and development	29,448		28,446	[1]	55,732	55,508	[1]
Sales and marketing	96,243		102,444	[1]	190,434	203,084	[1]
General and administrative	156,040		136,854	[1]	322,313	251,810	[1]
Impairment and (gain) loss on dispositions, net	0		0	[1]	0	(3,810)	[1]
Operating income (loss)	(28,999)		13,894	[1]	(34,021)	46,171	[1]
Interest expense, including amortization of original issue discounts and deferred financing costs	(46,179)		(42,329)	[1]	(89,362)	(84,435)	[1]
Other (expense) income, net	(1,531)		(3,912)	[1]	(4,047)	(5,261)	[1]
(Loss) income from operations before provision (benefit) for income taxes	(76,709)		(32,347)	[1]	(127,430)	(43,525)	[1]
Provision (benefit) for income taxes	17,312	$ 10,200	2,582	[1]	35,921	2,410	[1]
(Loss) income from operations before equity earnings of unconsolidated entities, net of tax	(94,021)		(34,929)	[1]	(163,351)	(45,935)	[1]
Equity earnings of unconsolidated entities, net of tax	1,321		2,122	[1]	6,522	7,156	[1]
Net (loss) income	(92,700)		(32,807)	[1]	(156,829)	(38,779)	[1]
Less: Net income attributable to non-controlling interests	368		143	[1]	551	246	[1]
Net (loss) income attributable to Alere Inc. and Subsidiaries	(93,068)		(32,950)	[1]	(157,380)	(39,025)	[1]
Preferred stock dividends	(5,308)		(5,308)	[1]	(10,558)	(10,617)	[1]
Net (loss) income available to common stockholders	$ (98,376)		$ (38,258)	[1]	$ (167,938)	$ (49,642)	[1]
Basic and Diluted net income (loss) per common share:
Net (loss) income per common share	$ (1.13)		$ (0.44)	[1]	$ (1.92)	$ (0.57)	[1]
Weighted-average shares -basic and diluted	87,360		86,737	[1]	87,300	86,692	[1]
As Previously Reported [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Net product sales			$ 483,746			$ 943,517
Services revenue			124,809			240,518
Net product sales and services revenue			608,555			1,184,035
License and royalty revenue			2,533			5,262
Net revenue			611,088			1,189,297
Cost of net product sales			250,398			487,859
Cost of services revenue			78,294			151,394
Cost of net product sales and services revenue			328,692			639,253
Cost of license and royalty revenue			535			1,926
Cost of net revenue			329,227			641,179
Gross profit			281,861			548,118
Operating expenses:
Research and development			28,446			55,508
Sales and marketing			102,516			202,329
General and administrative			128,354			243,310
Impairment and (gain) loss on dispositions, net						(3,810)
Operating income (loss)			22,545			50,781
Interest expense, including amortization of original issue discounts and deferred financing costs			(42,329)			(84,435)
Other (expense) income, net			(14,112)			(15,461)
(Loss) income from operations before provision (benefit) for income taxes			(33,896)			(49,115)
Provision (benefit) for income taxes			3,117			2,909
(Loss) income from operations before equity earnings of unconsolidated entities, net of tax			(37,013)			(52,024)
Equity earnings of unconsolidated entities, net of tax			2,122			7,156
Net (loss) income			(34,891)			(44,868)
Less: Net income attributable to non-controlling interests			143			246
Net (loss) income attributable to Alere Inc. and Subsidiaries			(35,034)			(45,114)
Preferred stock dividends			(5,308)			(10,617)
Net (loss) income available to common stockholders			$ (40,342)			$ (55,731)
Basic and Diluted net income (loss) per common share:
Net (loss) income per common share			$ (0.46)			$ (0.64)
Weighted-average shares -basic and diluted			86,737			86,692
Restatement Adjustment [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Net product sales			$ (784)			$ 7,947
Services revenue			0			0
Net product sales and services revenue			(784)			7,947
License and royalty revenue			0			0
Net revenue			(784)			7,947
Cost of net product sales			(561)			3,302
Cost of services revenue			0			0
Cost of net product sales and services revenue			(561)			3,302
Cost of license and royalty revenue			0			0
Cost of net revenue			(561)			3,302
Gross profit			(223)			4,645
Operating expenses:
Research and development			0			0
Sales and marketing			(72)			755
General and administrative			8,500			8,500
Impairment and (gain) loss on dispositions, net						0
Operating income (loss)			(8,651)			(4,610)
Interest expense, including amortization of original issue discounts and deferred financing costs			0			0
Other (expense) income, net			10,200			10,200
(Loss) income from operations before provision (benefit) for income taxes			1,549			5,590
Provision (benefit) for income taxes			(535)			(499)
(Loss) income from operations before equity earnings of unconsolidated entities, net of tax			2,084			6,089
Equity earnings of unconsolidated entities, net of tax			0			0
Net (loss) income			2,084			6,089
Less: Net income attributable to non-controlling interests			0			0
Net (loss) income attributable to Alere Inc. and Subsidiaries			2,084			6,089
Preferred stock dividends			0			0
Net (loss) income available to common stockholders			$ 2,084			$ 6,089
Basic and Diluted net income (loss) per common share:
Net (loss) income per common share			$ 0.02			$ 0.07
Weighted-average shares -basic and diluted			0			0
[1]	As Restated

Restatement of Previously Iss44

Restatement of Previously Issued Financial Statements - Restated Consolidated Statements of Operations (Parenthetical) (Detail) - USD ($) $ in Thousands	3 Months Ended	6 Months Ended
	Jun. 30, 2016	Jun. 30, 2016
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Legal-related charges	$ 10,200	$ 10,200
Restatement Adjustment [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Increase general and administrative expenses	$ 1,700	$ 1,700

Restatement of Previously Iss45

Restatement of Previously Issued Financial Statements - Restated Consolidated Statement of Comprehensive Income (Loss) (Detail) - USD ($) $ in Thousands	3 Months Ended			6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016		Jun. 30, 2017	Jun. 30, 2016
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Comprehensive income attributable to Alere Inc. and Subsidiaries	$ (60,454)	$ (76,554)	[1]	$ (71,507)	$ (60,281)	[1]
As Previously Reported [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Comprehensive income attributable to Alere Inc. and Subsidiaries		(78,638)			(66,370)
Restatement Adjustment [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Comprehensive income attributable to Alere Inc. and Subsidiaries		$ 2,084			$ 6,089
[1]	As Restated

Restatement of Previously Iss46

Restatement of Previously Issued Financial Statements - Restated Consolidated Statements of Cash Flows (Detail) - USD ($) $ in Thousands	3 Months Ended			6 Months Ended			12 Months Ended
	Jun. 30, 2017	Jun. 30, 2016		Jun. 30, 2017	Jun. 30, 2016		Jul. 01, 2018	[2]
Cash Flows from Operating Activities:
Net loss	$ (92,700)	$ (32,807)	[1]	$ (156,829)	$ (38,779)	[1]
Adjustments to reconcile loss from operations to net cash provided by (used in) operating activities:
Non-cash interest expense, including amortization of original issue discounts and deferred financing costs				10,703	5,261	[1]
Depreciation and amortization	62,524	69,901		123,458	142,405	[1]
Non-cash stock-based compensation expense	9,569	11,004		19,932	20,607	[1]
Impairment of inventory				527	870	[1]
Impairment of long-lived assets				72	633	[1]
Loss on sale of fixed assets				9,282	4,235	[1]
Equity earnings of unconsolidated entities, net of tax	(1,321)	(2,122)	[1]	(6,522)	(7,156)	[1]
Deferred income taxes				0	(13,210)	[1]
Gain on business dispositions				0	(3,810)	[1]
Other non-cash items				1,974	9,720	[1]
Non-cash change in fair value of contingent consideration				2,833	(1,780)	[1]
Changes in assets and liabilities, net of acquisitions:
Accounts receivable, net				46,732	10,376	[1]
Inventories, net				(40,514)	(2,518)	[1]
Prepaid expenses and other current assets				(2,255)	(25,138)	[1]
Accounts payable				24,593	(1)	[1]
Accrued expenses and other current liabilities				(33,682)	511	[1]
Other non-current assets and liabilities				9,994	(6,370)	[1]
Cash paid for contingent consideration				(301)	(324)	[1]
Net cash (used in) provided by operating activities				9,997	95,532	[1]
Cash Flows from Investing Activities:
Increase in restricted cash				(1,368)	(449)	[1]
Purchases of property, plant and equipment				(24,489)	(32,318)	[1]
Proceeds from sale of property, plant and equipment				405	892	[1]
Cash received from business disposition, net of cash divested				0	21,470	[1]
Cash paid for business acquisitions, net of cash acquired				(3,055)	(5,958)	[1]
Cash received from sales of marketable securities				372	90	[1]
Cash received from equity method investments				0	2,383	[1]
Cash paid for equity investments				(232)	(184)	[1]
Increase (decrease) in other assets				1,417	495	[1]
Net cash (used in) provided by investing activities				(26,721)	(13,579)	[1]
Cash Flows from Financing Activities:
Cash paid for financing costs				(32,480)	(19,564)	[1]
Cash paid for contingent consideration				(201)	(485)	[1]
Proceeds from issuance of common stock, net of issuance costs				2,300	11,124	[1]
Proceeds from issuance of long-term debt				0	381	[1]
Payments on short-term debt				0	(791)	[1]
Payments on long-term debt				(20,685)	(177,637)	[1]
Net proceeds (payments) under revolving credit facilities				1,169	126,213	[1]
Cash paid for dividends				(10,646)	(10,646)	[1]
Cash paid for employee taxes related to shares withheld				(6,682)	(1,410)	[1]
Principal payments on capital lease obligations				(1,651)	(2,210)	[1]
Net cash used in financing activities				(70,178)	(75,025)	[1]
Foreign exchange effect on cash and cash equivalents				11,386	(2,964)	[1]
Net decrease in cash and cash equivalents				(75,516)	3,964	[1]
Cash and cash equivalents, beginning of period				567,215	502,200	[1]	$ 491,699
Cash and cash equivalents, end of period	$ 491,699	506,164	[1]	$ 491,699	506,164	[1]
As Previously Reported [Member]
Cash Flows from Operating Activities:
Net loss		(34,891)			(44,868)
Adjustments to reconcile loss from operations to net cash provided by (used in) operating activities:
Non-cash interest expense, including amortization of original issue discounts and deferred financing costs					5,261
Depreciation and amortization					142,405
Non-cash stock-based compensation expense					20,607
Impairment of inventory					870
Impairment of long-lived assets					633
Loss on sale of fixed assets					4,235
Equity earnings of unconsolidated entities, net of tax		(2,122)			(7,156)
Deferred income taxes					(13,210)
Gain on business dispositions					(3,810)
Other non-cash items					9,720
Non-cash change in fair value of contingent consideration					(1,780)
Changes in assets and liabilities, net of acquisitions:
Accounts receivable, net					20,023
Inventories, net					(5,820)
Prepaid expenses and other current assets					(24,881)
Accounts payable					(1)
Accrued expenses and other current liabilities					(266)
Other non-current assets and liabilities					(6,106)
Cash paid for contingent consideration					(324)
Net cash (used in) provided by operating activities					95,532
Cash Flows from Investing Activities:
Increase in restricted cash					(449)
Purchases of property, plant and equipment					(32,318)
Proceeds from sale of property, plant and equipment					892
Cash received from business disposition, net of cash divested					21,470
Cash paid for business acquisitions, net of cash acquired					(5,958)
Cash received from sales of marketable securities					90
Cash received from equity method investments					2,383
Cash paid for equity investments					(184)
Increase (decrease) in other assets					495
Net cash (used in) provided by investing activities					(13,579)
Cash Flows from Financing Activities:
Cash paid for financing costs					(19,564)
Cash paid for contingent consideration					(485)
Proceeds from issuance of common stock, net of issuance costs					11,124
Proceeds from issuance of long-term debt					381
Payments on short-term debt					(791)
Payments on long-term debt					(177,637)
Net proceeds (payments) under revolving credit facilities					126,213
Cash paid for dividends					(10,646)
Cash paid for employee taxes related to shares withheld					(1,410)
Principal payments on capital lease obligations					(2,210)
Net cash used in financing activities					(75,025)
Foreign exchange effect on cash and cash equivalents					(2,964)
Net decrease in cash and cash equivalents					3,964
Cash and cash equivalents, beginning of period					502,200
Cash and cash equivalents, end of period		506,164			506,164
Restatement Adjustment [Member]
Cash Flows from Operating Activities:
Net loss		2,084			6,089
Adjustments to reconcile loss from operations to net cash provided by (used in) operating activities:
Non-cash interest expense, including amortization of original issue discounts and deferred financing costs					0
Depreciation and amortization					0
Non-cash stock-based compensation expense					0
Impairment of inventory					0
Impairment of long-lived assets					0
Loss on sale of fixed assets					0
Equity earnings of unconsolidated entities, net of tax		0			0
Deferred income taxes					0
Gain on business dispositions					0
Other non-cash items					0
Non-cash change in fair value of contingent consideration					0
Changes in assets and liabilities, net of acquisitions:
Accounts receivable, net					(9,647)
Inventories, net					3,302
Prepaid expenses and other current assets					(257)
Accounts payable					0
Accrued expenses and other current liabilities					777
Other non-current assets and liabilities					(264)
Cash paid for contingent consideration					0
Net cash (used in) provided by operating activities					0
Cash Flows from Investing Activities:
Increase in restricted cash					0
Purchases of property, plant and equipment					0
Proceeds from sale of property, plant and equipment					0
Cash received from business disposition, net of cash divested					0
Cash paid for business acquisitions, net of cash acquired					0
Cash received from sales of marketable securities					0
Cash received from equity method investments					0
Cash paid for equity investments					0
Increase (decrease) in other assets					0
Net cash (used in) provided by investing activities					0
Cash Flows from Financing Activities:
Cash paid for financing costs					0
Cash paid for contingent consideration					0
Proceeds from issuance of common stock, net of issuance costs					0
Proceeds from issuance of long-term debt					0
Payments on short-term debt					0
Payments on long-term debt					0
Net proceeds (payments) under revolving credit facilities					0
Cash paid for dividends					0
Cash paid for employee taxes related to shares withheld					0
Principal payments on capital lease obligations					0
Net cash used in financing activities					0
Foreign exchange effect on cash and cash equivalents					0
Net decrease in cash and cash equivalents					0
Cash and cash equivalents, beginning of period					0
Cash and cash equivalents, end of period		$ 0			$ 0
[1]	As Restated
[2]	Unaudited

Restatement of Previously Iss47

Restatement of Previously Issued Financial Statements - Restated Consolidated Statements of Cash Flows (Parenthetical) (Detail) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016
Accounting Changes and Error Corrections [Abstract]
Employee taxes related to shares withheld from operating activities to financing activities	$ 6,682	$ 1,410	[1]
[1]	As Restated

Merger Agreement - Additional I

Merger Agreement - Additional Information (Detail) $ / shares in Units, $ in Millions	Jul. 15, 2017USD ($)Installment	Jun. 08, 2017USD ($)	Apr. 13, 2017$ / shares	Jan. 30, 2016USD ($)$ / shares	Jun. 30, 2017USD ($)
Business Acquisition [Line Items]
Termination fee of agreement		$ 1.3
Merger Agreement [Member]
Business Acquisition [Line Items]
Right to receive cash by each common stockholder | $ / shares			$ 51	$ 56
Termination fee of agreement				$ 177	$ 161
Triage Purchase Agreement [Member]
Business Acquisition [Line Items]
Sale of businee, aggregate cash consideration	$ 400
BNP Purchase Agreement [Member]
Business Acquisition [Line Items]
Sale of businee, aggregate cash consideration	$ 40
Number of installments | Installment	5

Cash and Cash Equivalents - Add

Cash and Cash Equivalents - Additional Information (Detail)	6 Months Ended
	Jun. 30, 2017
Cash and Cash Equivalents [Abstract]
Cash investments maturity period	Three months or less

Inventories - Inventories are S

Inventories - Inventories are Stated at Lower of Cost (First In, First Out) or Market (Detail) - USD ($) $ in Thousands	Jun. 30, 2017		Dec. 31, 2016
Inventory Disclosure [Abstract]
Raw materials	$ 110,271		$ 97,652
Work-in-process	69,053		69,086
Finished goods	156,386		142,182
Inventories, net	$ 335,710	[1]	$ 308,920
[1]	Unaudited

Stock-based Compensation - Stoc

Stock-based Compensation - Stock-based Compensation Expense (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Stock-based compensation	$ 9,569	$ 11,004	$ 19,932	$ 20,607	[1]
Benefit for income taxes	154	0	278	0
Stock-based compensation, net of tax	9,723	11,004	20,210	20,607
Cost of Net Revenue [Member]
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Stock-based compensation	397	601	793	1,080
Research and Development [Member]
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Stock-based compensation expense adjustment	382	481	766	879
Sales and Marketing [Member]
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Stock-based compensation	1,739	2,636	3,593	4,561
General and Administrative [Member]
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Stock-based compensation	$ 7,051	$ 7,286	$ 14,780	$ 14,086
[1]	As Restated

Net Loss Per Common Share - Com

Net Loss Per Common Share - Computation of Basic and Diluted Net Loss Per Common Share (Detail) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended			6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	[1]	Jun. 30, 2017	Jun. 30, 2016	[1]
Numerator:
Loss from operations	$ (92,700)	$ (32,807)		$ (156,829)	$ (38,779)
Preferred stock dividends	(5,308)	(5,308)		(10,558)	(10,617)
Loss from operations attributable to common shares	(98,008)	(38,115)		(167,387)	(49,396)
Less: Net income attributable to non-controlling interest	368	143		551	246
Net income (loss) available to common stockholders	$ (98,376)	$ (38,258)		$ (167,938)	$ (49,642)
Denominator:
Weighted-average common shares outstanding - basic and diluted	87,360	86,737		87,300	86,692
Basic and diluted net loss per common share:
Basic and diluted net loss per common share attributable to Alere Inc. and Subsidiaries	$ (1.13)	$ (0.44)		$ (1.92)	$ (0.57)
[1]	As Restated

Net Loss Per Common Share - Pot

Net Loss Per Common Share - Potential Dilutive Securities Not Included in Calculation of Diluted Net Loss Per Common Share (Detail) - shares shares in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016
Denominator:
Total number of antidilutive potentially issuable shares of common stock excluded from diluted common shares outstanding	16,423	19,254	16,423	20,116
Options to Purchase Shares of Common Stock [Member]
Denominator:
Total number of antidilutive potentially issuable shares of common stock excluded from diluted common shares outstanding	6,185	7,329	6,185	7,329
Conversion Shares Related to 3% Convertible Senior Subordinated Notes [Member]
Denominator:
Total number of antidilutive potentially issuable shares of common stock excluded from diluted common shares outstanding	0	1,687	0	2,549
Conversion Shares Related to Series B Convertible Preferred Stock [Member]
Denominator:
Total number of antidilutive potentially issuable shares of common stock excluded from diluted common shares outstanding	10,238	10,238	10,238	10,238

Net Loss Per Common Share - P54

Net Loss Per Common Share - Potential Dilutive Securities Not Included in Calculation of Diluted Net Loss Per Common Share (Parenthetical) (Detail)	Jun. 30, 2017	Jun. 30, 2016
Conversion Shares Related to 3% Convertible Senior Subordinated Notes [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Interest rate of debt instrument	3.00%	3.00%

Stockholders' Equity and Non-55

Stockholders' Equity and Non-controlling Interests - Additional Information (Detail) - USD ($)	3 Months Ended			6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016		Jun. 30, 2017	Jun. 30, 2016
Equity [Abstract]
Preferred stock dividends	$ (5,308,000)	$ (5,308,000)	[1]	$ (10,558,000)	$ (10,617,000)	[1]
Preferred stock dividends accrued	5,300,000			5,300,000
Preferred stock dividends cash paid	$ 5,300,000	$ 5,300,000		$ 10,600,000	$ 10,600,000
[1]	As Restated

Stockholders' Equity and Non-56

Stockholders' Equity and Non-controlling Interests - Summary of Changes in Stockholders' Equity and Non-controlling Interests Comprising Total Equity (Detail) - USD ($) $ in Thousands		3 Months Ended			6 Months Ended
		Jun. 30, 2017	Jun. 30, 2016	[1]	Jun. 30, 2017	Jun. 30, 2016	[1]
Equity And Noncontrolling Interests [Line Items]
Equity, beginning of period					$ 1,831,607
Issuance of common stock under employee compensation plans					2,300
Surrender of common stock to settle taxes on restricted stock units					(6,661)
Preferred stock dividends					(10,646)
Stock-based compensation expense					19,932
Other adjustments					(3)
Net (loss) income		$ (92,700)	$ (32,807)		(156,829)	$ (38,779)
Total other comprehensive income		32,614	$ (43,604)		85,873	$ (21,256)
Equity, end of period	[2]	1,765,573			1,765,573
Total Stockholders' Equity [Member]
Equity And Noncontrolling Interests [Line Items]
Equity, beginning of period					1,826,992
Issuance of common stock under employee compensation plans					2,300
Surrender of common stock to settle taxes on restricted stock units					(6,661)
Preferred stock dividends					(10,646)
Stock-based compensation expense					19,932
Other adjustments					0
Net (loss) income					(157,380)
Total other comprehensive income					85,873
Equity, end of period		1,760,410			1,760,410
Non-controlling Interests [Member]
Equity And Noncontrolling Interests [Line Items]
Equity, beginning of period					4,615
Issuance of common stock under employee compensation plans					0
Surrender of common stock to settle taxes on restricted stock units					0
Preferred stock dividends					0
Stock-based compensation expense					0
Other adjustments					(3)
Net (loss) income					551
Total other comprehensive income					0
Equity, end of period		$ 5,163			$ 5,163
[1]	As Restated
[2]	Unaudited

Business Combinations - Additio

Business Combinations - Additional Information (Detail) - USD ($) $ in Thousands	3 Months Ended			6 Months Ended
	Jun. 30, 2017		Jun. 30, 2016	Jun. 30, 2017		Jun. 30, 2016	Dec. 31, 2016	Feb. 11, 2016
Business Acquisition [Line Items]
Goodwill	$ 2,798,713	[1]		$ 2,798,713	[1]		$ 2,759,366
EDTS [Member]
Business Acquisition [Line Items]
Preliminary aggregate purchase price								$ 6,500
Total revenue related to acquisition	1,900		$ 1,700	3,600		$ 2,600
Goodwill	$ 2,100			$ 2,100
[1]	Unaudited

Business Combinations - Summary

Business Combinations - Summary of Aggregate Purchase Price Allocation (Detail) $ in Thousands	6 Months Ended
	Jun. 30, 2017USD ($)
Business Combinations [Abstract]
Current assets	$ 1,371
Property, plant and equipment	115
Goodwill	2,060
Intangible assets	4,220
Total assets acquired	7,766
Current liabilities	368
Non-current liabilities	928
Total liabilities assumed	1,296
Net assets acquired	6,470
Cash paid	$ 6,470

Business Combinations - Intangi

Business Combinations - Intangible Assets Acquired and their Respective Fair Values and Weighted-Average Useful Lives (Detail) $ in Thousands	6 Months Ended
	Jun. 30, 2017USD ($)
Finite And Infinite Lived Intangible Assets [Line Items]
Total intangible assets	$ 4,220
Core Technology and Patents [Member]
Finite And Infinite Lived Intangible Assets [Line Items]
Acquired finite-lived intangible asset, amount	$ 540
Weighted-average Useful Life	10 years
Trademarks and Trade Names [Member]
Finite And Infinite Lived Intangible Assets [Line Items]
Acquired finite-lived intangible asset, amount	$ 310
Weighted-average Useful Life	20 years
Customer Relationships [Member]
Finite And Infinite Lived Intangible Assets [Line Items]
Acquired finite-lived intangible asset, amount	$ 2,800
Weighted-average Useful Life	14 years
Non-Compete Agreements [Member]
Finite And Infinite Lived Intangible Assets [Line Items]
Acquired finite-lived intangible asset, amount	$ 570
Weighted-average Useful Life	3 years

Restructuring - Aggregate Charg

Restructuring - Aggregate Charges Associated with Restructuring Plans Recorded in Operating Income (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016
Restructuring Cost and Reserve [Line Items]
Restructuring charges	$ 2,648	$ 8,787	$ 5,679	$ 16,455
Restructuring charges	2,648	8,787	5,679	16,455
Interest Expense, Including Amortization of Original Issue Discounts and Deferred Financing Costs [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring charges	0	2	1	7
Cost of Net Revenue [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring charges	996	1,103	1,811	2,370
Research and Development [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring charges	(13)	1,034	114	2,954
Sales and Marketing [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring charges	(49)	259	(39)	909
General and Administrative [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring charges	1,714	6,389	3,792	10,215
Total Operating Expenses [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring charges	$ 2,648	$ 8,785	$ 5,678	$ 16,448

Restructuring - Restructuring A

Restructuring - Restructuring Activities Related to Restructuring Plans (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended		114 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017
Restructuring Cost and Reserve [Line Items]
Restructuring charges	$ 2,648	$ 8,787	$ 5,679	$ 16,455
Professional Diagnostics [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring charges	1,485	3,416	2,607	8,104
Corporate and Other [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring charges	1,163	5,371	3,072	8,351
2016 Restructuring Plans [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring charges	2,648	8,787	5,679	16,455	$ 127,575
2016 Restructuring Plans [Member] | Professional Diagnostics [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring charges	1,485	3,416	2,607	8,104	86,909
2016 Restructuring Plans [Member] | Professional Diagnostics [Member] | Severance-Related Costs [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring charges	176	3,183	854	6,274	48,277
2016 Restructuring Plans [Member] | Professional Diagnostics [Member] | Facility and Transition Costs [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring charges	712	213	1,155	1,194	17,090
2016 Restructuring Plans [Member] | Professional Diagnostics [Member] | Other Exit Costs [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring charges	0	2	1	7	834
2016 Restructuring Plans [Member] | Professional Diagnostics [Member] | Cash Charges [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring charges	888	3,398	2,010	7,475	66,201
2016 Restructuring Plans [Member] | Professional Diagnostics [Member] | Fixed Asset and Inventory Impairments [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring charges	597	21	597	419	18,548
2016 Restructuring Plans [Member] | Professional Diagnostics [Member] | Other Non-Cash Recoveries [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring charges	0	(3)	0	210	2,160
2016 Restructuring Plans [Member] | Corporate and Other [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring charges	1,163	5,371	3,072	8,351	40,666
2016 Restructuring Plans [Member] | Corporate and Other [Member] | Severance-Related Costs [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring charges	0	(19)	1	(4)	4,624
2016 Restructuring Plans [Member] | Corporate and Other [Member] | Facility and Transition Costs [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring charges	$ 1,163	$ 5,390	$ 3,071	$ 8,355	$ 36,042

Restructuring - Additional Info

Restructuring - Additional Information (Detail) $ in Millions	Jun. 30, 2017USD ($)
Restructuring Cost and Reserve [Line Items]
Restructuring reserves included in accrued expenses and other current liabilities	$ 2.7
Restructuring reserves included in other long-term liabilities	0.3
2016 Restructuring Plans [Member] | Professional Diagnostics [Member]
Restructuring Cost and Reserve [Line Items]
Additional costs	6.5
2016 Restructuring Plans [Member] | Corporate and Other [Member]
Restructuring Cost and Reserve [Line Items]
Additional costs	$ 1.3

Restructuring - Cash Activity f

Restructuring - Cash Activity for Restructuring Reserves (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016
Restructuring Cost and Reserve [Line Items]
Charges	$ 2,648	$ 8,787	$ 5,679	$ 16,455
Restructuring Reserve [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring Reserve, Beginning Balance			10,890
Charges			5,082
Payments			(13,051)
Currency adjustments			107
Restructuring Reserve, Ending Balance	3,028		3,028
Severance-Related Costs [Member] | Restructuring Reserve [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring Reserve, Beginning Balance			3,339
Charges			855
Payments			(2,616)
Currency adjustments			50
Restructuring Reserve, Ending Balance	1,628		1,628
Facility and Transition Costs [Member] | Restructuring Reserve [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring Reserve, Beginning Balance			7,512
Charges			4,226
Payments			(10,395)
Currency adjustments			57
Restructuring Reserve, Ending Balance	1,400		1,400
Other Exit Costs [Member] | Restructuring Reserve [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring Reserve, Beginning Balance			39
Charges			1
Payments			(40)
Currency adjustments			0
Restructuring Reserve, Ending Balance	$ 0		$ 0

Long-Term Debt - Long-Term Debt

Long-Term Debt - Long-Term Debt Balances Outstanding (Detail) - USD ($) $ in Thousands	Jun. 30, 2017		Dec. 31, 2016
Debt Instrument [Line Items]
Long-term debt, Total	$ 2,899,397		$ 2,940,575
Less: Short-term debt and current portion of long-term debt	(83,825)		(82,370)
Long-term debt	2,815,572	[1]	2,858,205
Revolver Facility [Member]
Debt Instrument [Line Items]
Long-term debt, Total	125,000		125,000
A Term Loans [Member]
Debt Instrument [Line Items]
Long-term debt, Total	528,097		544,745
B Term Loans [Member]
Debt Instrument [Line Items]
Long-term debt, Total	944,033		952,664
7.25% Senior Notes [Member]
Debt Instrument [Line Items]
Long-term debt, Total	438,099		442,709
6.5% Senior Subordinated Notes [Member]
Debt Instrument [Line Items]
Long-term debt, Total	409,155		415,102
6.375% Senior Subordinated Notes [Member]
Debt Instrument [Line Items]
Long-term debt, Total	406,212		412,831
Other Lines of Credit [Member]
Debt Instrument [Line Items]
Long-term debt, Total	2,421		1,124
Other [Member]
Debt Instrument [Line Items]
Long-term debt, Total	$ 46,380		$ 46,400
[1]	Unaudited

Long-Term Debt - Long-Term De65

Long-Term Debt - Long-Term Debt Balances Outstanding (Parenthetical) (Detail) $ in Thousands	6 Months Ended			12 Months Ended
	Jun. 30, 2017USD ($)	Jun. 30, 2016USD ($)		Jul. 01, 2018USD ($)	May 31, 2017Amendments	Apr. 30, 2017Amendments	Dec. 31, 2016
Debt Instrument [Line Items]
Description of default under credit agreement	(i) on March 31, 2016 we were in default under the credit agreement governing our secured credit facility, or the Credit Agreement, and the respective indentures governing our 7.25% senior notes due 2018, or the 7.25% senior notes, our 6.5% senior subordinated notes due 2020, or the 6.5% senior subordinated notes, our 6.375% senior subordinated notes due 2023, or the 6.375% senior subordinated notes, and our 3% convertible senior subordinated notes due 2016, or the 3% convertible senior subordinated notes, as a result of our failure to timely furnish to the holders of such debt our annual financial statements for the year ended December 31, 2015 and (ii) on April 22, 2016, we entered into an amendment to the Credit Agreement and, on May 10, 2016, we obtained consents from the requisite holders of our senior notes and senior subordinated notes (other than holders of our 3% convertible senior subordinated notes) to waive certain defaults and extend the deadline dates for the filing and delivery, as applicable, of our Annual Report on Form 10-K for the year ended December 31, 2015, our Quarterly Report on Form 10-Q for the quarter ended March 31, 2016 and certain related deliverables in order to avoid events of default under the Credit Agreement and the indentures governing our notes. As discussed more fully in Item 2. “Management’s Discussion and Analysis of Financial Condition and Results of Operations - Liquidity and Capital Resources,” in August 2016 we entered into a further amendment to the Credit Agreement with respect to our failure to timely file our Quarterly Report on Form 10-Q for the quarter ended June 30, 2016.
Number of amendments | Amendments					2	2
Repayment of long term debt	$ 20,685	$ 177,637	[1]
7.25% Senior Notes [Member]
Debt Instrument [Line Items]
Long-term debt, Interest rate	7.25%	7.25%					7.25%
Debt instrument, maturity date	Jul. 1, 2018
Percentage of aggregate principal amount to be sold	101.00%
7.25% Senior Notes [Member] | Scenario, Forecast [Member]
Debt Instrument [Line Items]
Repayment of long term debt				$ 450,000
6.5% Senior Subordinated Notes [Member]
Debt Instrument [Line Items]
Long-term debt, Interest rate	6.50%	6.50%					6.50%
6.375% Senior Subordinated Notes [Member]
Debt Instrument [Line Items]
Long-term debt, Interest rate	6.375%	6.375%					6.375%
[1]	As Restated

Long-Term Debt - Long-Term De66

Long-Term Debt - Long-Term Debt Interest Expense (Detail) - USD ($) $ in Thousands	3 Months Ended			6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016		Jun. 30, 2017	Jun. 30, 2016
Debt Instrument [Line Items]
Long-term debt issuance cost	$ 46,179	$ 42,329	[1]	$ 89,362	$ 84,435	[1]
Secured Credit Facility [Member]
Debt Instrument [Line Items]
Long-term debt issuance cost	19,559	17,834		38,289	34,877
7.25% Senior Notes [Member]
Debt Instrument [Line Items]
Long-term debt issuance cost	10,638	8,904		20,010	17,428
6.5% Senior Subordinated Notes [Member]
Debt Instrument [Line Items]
Long-term debt issuance cost	8,056	7,405		15,673	14,636
6.375% Senior Subordinated Notes [Member]
Debt Instrument [Line Items]
Long-term debt issuance cost	7,467	7,112		14,709	14,115
3% Convertible Senior Subordinated Convertible Notes [Member]
Debt Instrument [Line Items]
Long-term debt issuance cost	0	603		0	1,847
Other [Member]
Debt Instrument [Line Items]
Long-term debt issuance cost	$ 459	$ 471		$ 681	$ 1,532
[1]	As Restated

Long-Term Debt - Long-Term De67

Long-Term Debt - Long-Term Debt Interest Expense (Parenthetical) (Detail) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016	Dec. 31, 2016
Debt Instrument [Line Items]
Amortization fee	$ 4.3	$ 0.9	$ 6.4	$ 0.9
7.25% Senior Notes [Member]
Debt Instrument [Line Items]
Long-term debt, Interest rate	7.25%	7.25%	7.25%	7.25%	7.25%
6.5% Senior Subordinated Notes [Member]
Debt Instrument [Line Items]
Long-term debt, Interest rate	6.50%	6.50%	6.50%	6.50%	6.50%
6.375% Senior Subordinated Notes [Member]
Debt Instrument [Line Items]
Long-term debt, Interest rate	6.375%	6.375%	6.375%	6.375%	6.375%
3% Convertible Senior Subordinated Convertible Notes [Member]
Debt Instrument [Line Items]
Long-term debt, Interest rate	3.00%	3.00%	3.00%	3.00%

Long-Term Debt - Additional Inf

Long-Term Debt - Additional Information (Detail) - USD ($)	Jun. 15, 2017	Jun. 08, 2017	Jun. 05, 2017	Jun. 02, 2017	May 31, 2017	May 08, 2017	Apr. 28, 2017	Apr. 24, 2017	Jun. 30, 2017	May 01, 2017
Debt Instrument [Line Items]
Third amendment consent fee, percentage of outstanding and credit commitment amount									0.125%
Fees and expenses associated with third amendment								$ 3,300,000
Consent aggregate payments per 1,000 principal amount	$ 5	$ 7.50	$ 1			$ 10	$ 17.50
Trustee or holders obligation payment percentage of Notes	25.00%			25.00%
Aggregate amount of consent termination fee									$ 2,100,000	$ 23,800,000
Fees and expenses associated with fourth amendment									$ 5,400,000
Consent fee									0.25%
Termination fee of agreement		$ 1,300,000
6.5% Senior Subordinated Notes [Member]
Debt Instrument [Line Items]
Consent aggregate payments per 1,000 principal amount					$ 15
Senior subordinated notes, interest rate									6.50%
6.375% Senior Subordinated Notes [Member]
Debt Instrument [Line Items]
Consent aggregate payments per 1,000 principal amount					20
Senior subordinated notes, interest rate									6.375%
7.250% Senior Subordinated Notes [Member]
Debt Instrument [Line Items]
Consent aggregate payments per 1,000 principal amount					$ 12.50
Senior subordinated notes, interest rate									7.25%

Fair Value Measurements - Fair

Fair Value Measurements - Fair Value Assets and Liabilities Measured on Recurring Basis, Valuation Techniques (Detail) - USD ($) $ in Thousands	Jun. 30, 2017	Dec. 31, 2016
Fair Value, Measurements, Recurring [Member]
Assets:
Marketable securities	$ 150	$ 76
Total assets	150	76
Liabilities:
Contingent consideration obligations	45,400	43,200
Total liabilities	45,400	43,200
Quoted Prices in Active Markets (Level 1) [Member] | Fair Value, Measurements, Recurring [Member]
Assets:
Marketable securities	150	76
Total assets	150	76
Liabilities:
Contingent consideration obligations	0	0
Total liabilities	0	0
Significant Other Observable Inputs (Level 2) [Member] | Fair Value, Measurements, Recurring [Member]
Assets:
Marketable securities	0	0
Total assets	0	0
Liabilities:
Contingent consideration obligations	0	0
Total liabilities	0	0
Unobservable Inputs (Level 3) [Member]
Liabilities:
Contingent consideration obligations	45,400	43,200
Unobservable Inputs (Level 3) [Member] | Fair Value, Measurements, Recurring [Member]
Assets:
Marketable securities	0	0
Total assets	0	0
Liabilities:
Contingent consideration obligations	45,400	43,200
Total liabilities	$ 45,400	$ 43,200

Fair Value Measurements - Chang

Fair Value Measurements - Changes in Fair Value of Contingent Consideration Obligations (Detail) - Unobservable Inputs (Level 3) [Member] $ in Thousands	6 Months Ended
	Jun. 30, 2017USD ($)
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Fair value of contingent consideration obligations, Beginning balance	$ 43,200
Payments	(632)
Fair value adjustments	2,833
Foreign currency adjustments	(1)
Fair value of contingent consideration obligations, Ending balance	$ 45,400

Fair Value Measurements - Addit

Fair Value Measurements - Additional Information (Detail) - USD ($) $ in Billions	Jun. 30, 2017	Dec. 31, 2016
Debt Disclosure [Abstract]
Estimated fair value of long-term debt	$ 2.9	$ 2.9
Long-term debt, Total	$ 2.9	$ 2.9

Financial Information by Segm72

Financial Information by Segment - Additional Information (Detail)	12 Months Ended
	Dec. 31, 2015Segment
Segment Reporting [Abstract]
Number of operating segments	2

Financial Information by Segm73

Financial Information by Segment - Performance of Our Operating Segments Based on Revenue and Operating Income (Loss) (Detail) - USD ($) $ in Thousands	3 Months Ended				6 Months Ended
	Jun. 30, 2017		Jun. 30, 2016		Jun. 30, 2017		Jun. 30, 2016		Dec. 31, 2016
Segment Reporting Information [Line Items]
Net revenue	$ 557,672		$ 610,304	[1]	$ 1,145,888		$ 1,197,244	[1]
Operating income (loss)	(28,999)		13,894	[1]	(34,021)		46,171	[1]
Depreciation and amortization	62,524		69,901		123,458		142,405	[1]
Restructuring charge	2,648		8,787		5,679		16,455
Stock-based compensation	9,569		11,004		19,932		20,607	[1]
Assets	5,556,835	[2]			5,556,835	[2]			$ 5,648,279
Professional Diagnostics [Member]
Segment Reporting Information [Line Items]
Net revenue	504,359		553,904		1,038,676		1,088,416
Operating income (loss)	47,340		79,419		136,297		159,775
Depreciation and amortization	55,877		63,601		110,166		127,274
Restructuring charge	1,485		3,416		2,607		8,104
Stock-based compensation	0		0		0		0
Assets	5,114,502				5,114,502				5,199,806
Consumer Diagnostics [Member]
Segment Reporting Information [Line Items]
Net revenue	16,507		19,795		33,747		37,237
Operating income (loss)	1,709		396		1,780		563
Depreciation and amortization	1,151		1,374		2,306		2,873
Restructuring charge	0		0		0		0
Stock-based compensation	0		0		0		0
Assets	178,033				178,033				175,362
Other Non-Reportable Segments [Member]
Segment Reporting Information [Line Items]
Net revenue	36,806		36,605		73,465		71,591
Operating income (loss)	5,953		7,536		12,569		13,774
Depreciation and amortization	3,174		2,792		6,362		7,951
Restructuring charge	0		0		0		0
Stock-based compensation	0		0		0		0
Assets	91,526				91,526				87,193
Corporate and Other [Member]
Segment Reporting Information [Line Items]
Net revenue	0		0		0		0
Operating income (loss)	(84,001)		(73,457)		(184,667)		(127,941)
Depreciation and amortization	2,322		2,134		4,624		4,307
Restructuring charge	1,163		5,371		3,072		8,351
Stock-based compensation	9,569		$ 11,004		19,932		$ 20,607
Assets	$ 172,774				$ 172,774				$ 185,918
[1]	As Restated
[2]	Unaudited

Financial Information by Segm74

Financial Information by Segment - Summary of Company's Net Revenue from Professional Diagnostics Reporting Segment by Groups of Similar Products and Services (Detail) - USD ($) $ in Thousands	3 Months Ended			6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016		Jun. 30, 2017	Jun. 30, 2016
Segment Reporting Information [Line Items]
Sales revenue net	$ 554,691	$ 607,771	[1]	$ 1,140,265	$ 1,191,982	[1]
Total professional diagnostics net product sales and services revenue	128,765	124,809	[1]	250,894	240,518	[1]
License and royalty revenue	2,981	2,533	[1]	5,623	5,262	[1]
Net revenue	557,672	610,304	[1]	1,145,888	1,197,244	[1]
Professional Diagnostics [Member]
Segment Reporting Information [Line Items]
Net revenue	504,359	553,904		1,038,676	1,088,416
Reportable Subsegments [Member]
Segment Reporting Information [Line Items]
Total professional diagnostics net product sales and services revenue	501,378	551,371		1,033,053	1,083,154
License and royalty revenue	2,981	2,533		5,623	5,262
Net revenue	504,359	553,904		1,038,676	1,088,416
Reportable Subsegments [Member] | Professional Diagnostics [Member] | Cardiometabolic [Member]
Segment Reporting Information [Line Items]
Sales revenue net	139,840	167,378		265,017	327,041
Reportable Subsegments [Member] | Professional Diagnostics [Member] | Infectious Disease [Member]
Segment Reporting Information [Line Items]
Sales revenue net	166,544	189,384		389,478	381,339
Reportable Subsegments [Member] | Professional Diagnostics [Member] | Toxicology [Member]
Segment Reporting Information [Line Items]
Sales revenue net	159,871	158,196		310,508	304,979
Reportable Subsegments [Member] | Professional Diagnostics [Member] | Other [Member]
Segment Reporting Information [Line Items]
Sales revenue net	$ 35,123	$ 36,413		$ 68,050	$ 69,795
[1]	As Restated

Related Party Transactions - Ad

Related Party Transactions - Additional Information (Detail) $ in Thousands	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2017USD ($)	Jun. 30, 2016USD ($)	Jun. 30, 2017USD ($)	Jun. 30, 2016USD ($)	Dec. 31, 2016USD ($)	Jun. 30, 2017CNY (¥)	Sep. 16, 2016	May 31, 2007
Related Party Transaction [Line Items]
Restructuring charges	$ 2,648	$ 8,787	$ 5,679	$ 16,455
SPD [Member]
Related Party Transaction [Line Items]
Equity method investment ownership percentage	50.00%		50.00%			50.00%		50.00%
SPD Shanghai [Member]
Related Party Transaction [Line Items]
Restricted cash	$ 3,400		$ 3,400		$ 3,300
SPD Shanghai [Member] | Alere Shanghai [Member]
Related Party Transaction [Line Items]
Loan arrangement from related party	3,400		3,400
SPD Shanghai [Member] | Maximum [Member] | Alere Shanghai [Member]
Related Party Transaction [Line Items]
Loan arrangement from related party | ¥						¥ 23,000,000
TechLab [Member]
Related Party Transaction [Line Items]
Percentage of equity method investments sold							49.00%
Purchases from related party		4,500		9,200
SPD Joint Venture [Member]
Related Party Transaction [Line Items]
Net payable to SPD	4,900		4,900		3,700
Restructuring charges			1,300		1,200
Long-term receivable cost related to restructuring plan	5,200		5,200		6,100
Customer receivables associated with revenue earned after SPD was completed have been classified as other receivables	5,400		5,400		$ 7,500
SPD Joint Venture [Member] | Sales Revenue Goods [Member]
Related Party Transaction [Line Items]
Revenue from joint venture	17,100	21,800	35,200	39,500
SPD Joint Venture [Member] | Sales Revenue Services [Member]
Related Party Transaction [Line Items]
Revenue from joint venture	$ 200	$ 300	$ 500	$ 500

Related Party Transactions - Re

Related Party Transactions - Related Party Balances with SPD within Consolidated Balance Sheets (Detail) - USD ($) $ in Thousands	Jun. 30, 2017		Dec. 31, 2016
Related Party Transaction [Line Items]
Accounts receivable, net of allowances	$ 377,963	[1]	$ 413,535
Prepaid expenses and other current assets	125,604	[1]	118,607
Other non-current assets	13,235	[1]	14,966
Accounts payable	226,212	[1]	195,879
SPD Joint Venture [Member]
Related Party Transaction [Line Items]
Accounts receivable, net of allowances	7,473		7,855
Prepaid expenses and other current assets	5,361		7,486
Other non-current assets	5,188		6,122
Accounts payable	$ 35,682		$ 34,216
[1]	Unaudited

Commitments and Contingencies -

Commitments and Contingencies - Additional Information (Detail)	Oct. 12, 2016USD ($)Patient	Jun. 30, 2017USD ($)	May 31, 2017USD ($)	Dec. 31, 2016USD ($)
Loss Contingencies [Line Items]
Number of Medicare beneficiaries deceased | Patient	211
Medicare claims	$ 5,700,000
Number of Medicare beneficiaries | Patient	1,000,000
Loss Contingency Accrual				$ 35,000,000
Ionian Technologies, Inc. [Member]
Loss Contingencies [Line Items]
Earn-out payments under the agreement owed			$ 30,000,000
Original Merger Agreement [Member] | Minimum [Member]
Loss Contingencies [Line Items]
Payment to be received upon termination of merger agreement		$ 30,000,000
Original Merger Agreement [Member] | Maximum [Member]
Loss Contingencies [Line Items]
Payment to be received upon termination of merger agreement		50,000,000
Epocal [Member]
Loss Contingencies [Line Items]
Consideration paid to former shareholders		$ 15,000,000

Commitments and Contingencies78

Commitments and Contingencies - Contractual Contingent Purchase Price Consideration Obligations Outstanding Related to Certain Acquisitions (Detail) - USD ($)	6 Months Ended
	Jun. 30, 2017	Dec. 31, 2016
Business Acquisition, Contingent Consideration [Line Items]
Estimated Fair Value	$ 45,400,000	$ 43,200,000
Payments Made During 2017	$ 632,000
TwistDx, Inc. [Member]
Business Acquisition, Contingent Consideration [Line Items]
Acquisition Date	Mar. 11, 2010
Acquisition Date Fair Value	$ 35,600,000
Maximum Remaining Earn-out Potential	102,263,000
Estimated Fair Value	41,200,000	35,700,000
Payments Made During 2017	$ 431,000
Other [Member]
Business Acquisition, Contingent Consideration [Line Items]
Acquisition Date	Various
Acquisition Date Fair Value	$ 30,373,000
Maximum Remaining Earn-out Potential	0
Estimated Fair Value	4,200,000	$ 7,500,000
Payments Made During 2017	$ 201,000
Minimum [Member] | TwistDx, Inc. [Member]
Business Acquisition, Contingent Consideration [Line Items]
Remaining Earn-out Period	2,017
Maximum [Member] | TwistDx, Inc. [Member]
Business Acquisition, Contingent Consideration [Line Items]
Remaining Earn-out Period	2,025

Commitments and Contingencies79

Commitments and Contingencies - Contractual Contingent Purchase Price Consideration Obligations Outstanding Related to Certain Acquisitions (Parenthetical) (Detail)	6 Months Ended
	Jun. 30, 2017
Commitments and Contingencies Disclosure [Abstract]
Earn-out period	15 years

Recent Accounting Pronounceme80

Recent Accounting Pronouncements - Additional Information (Detail) - USD ($) $ in Thousands	3 Months Ended				6 Months Ended
	Jun. 30, 2017	Mar. 31, 2017	Jun. 30, 2016	[1]	Jun. 30, 2017	Jun. 30, 2016
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Provision (benefit) for income taxes	$ 17,312	$ 10,200	$ 2,582		$ 35,921	$ 2,410	[1]
Cash paid for employee taxes related to shares withheld					6,682	1,410	[1]
ASU No. 2016-09 [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Provision (benefit) for income taxes	$ 0				$ 0
Cash paid for employee taxes related to shares withheld						$ 1,400
[1]	As Restated

Equity Investments - Additional

Equity Investments - Additional Information (Detail) - USD ($) $ in Thousands	Sep. 16, 2016	Jun. 30, 2017	Jun. 30, 2016		Jun. 30, 2017	Jun. 30, 2016		May 31, 2007
Schedule of Equity Method Investments [Line Items]
Equity earnings of unconsolidated entities, net of tax		$ 1,321	$ 2,122	[1]	$ 6,522	$ 7,156	[1]
SPD [Member]
Schedule of Equity Method Investments [Line Items]
Equity earnings of unconsolidated entities, net of tax		$ 1,400	1,600		$ 6,400	6,200
Equity method investment ownership percentage		50.00%			50.00%			50.00%
TechLab [Member]
Schedule of Equity Method Investments [Line Items]
Equity earnings of unconsolidated entities, net of tax		$ 0	$ 600		$ 200	$ 1,000
Percentage of equity method investments sold	49.00%
Gain (Loss) on sale of equity method investment, before tax	$ 29,900
[1]	As Restated

Equity Investments - Financial

Equity Investments - Financial Information for SPD and TechLab on Combined Condensed Results of Operations (Detail) - TechLab [Member] - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016
Schedule of Equity Method Investments [Line Items]
Net revenue	$ 44,072	$ 55,077	$ 89,464	$ 108,511
Gross profit	27,273	36,634	62,406	72,853
Net income after taxes	$ 2,714	$ 4,328	$ 12,762	$ 14,469

Equity Investments - Financia83

Equity Investments - Financial Information for SPD and TechLab on Combined Condensed Balance Sheet (Detail) - Equity Method Investee [Member] - USD ($) $ in Thousands	Jun. 30, 2017	Dec. 31, 2016
Schedule of Equity Method Investments [Line Items]
Current assets	$ 97,559	$ 75,248
Non-current assets	21,450	20,578
Total assets	119,009	95,826
Current liabilities	49,283	44,234
Non-current liabilities	4,570	3,875
Total liabilities	$ 53,853	$ 48,109

Impairment and (Gain) Loss on84

Impairment and (Gain) Loss on Dispositions, Net - Additional Information (Detail) - Alere E-Sante [Member] - USD ($) $ in Millions	1 Months Ended	3 Months Ended
	Jan. 31, 2016	Mar. 31, 2016
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Sale of business, cash received	$ 8.1
Sale of business, working capital adjustment	0.2
Sale of business, contingent consideration	$ 1.5
Gain (Loss) on sale of disposal group		$ 3.8

Provision for Income Taxes - Ad

Provision for Income Taxes - Additional Information (Detail) - USD ($)	3 Months Ended				6 Months Ended
	Jun. 30, 2017	Mar. 31, 2017	Jun. 30, 2016		Jun. 30, 2017	Jun. 30, 2016
Income Tax Disclosure [Abstract]
Provision for income taxes increased	$ 14,700,000				$ 33,500,000
Provision (benefit) for income taxes	$ 17,312,000	$ 10,200,000	$ 2,582,000	[1]	$ 35,921,000	$ 2,410,000	[1]
Effective tax rate	(23.00%)		(8.00%)		(28.00%)	(6.00%)
Valuation allowance	$ 0				$ 0
[1]	As Restated

Guarantor Financial Informati86

Guarantor Financial Information - Consolidating Statement of Operations (Detail) - USD ($) $ in Thousands	3 Months Ended				6 Months Ended
	Jun. 30, 2017	Mar. 31, 2017	Jun. 30, 2016		Jun. 30, 2017	Jun. 30, 2016
Condensed Financial Statements, Captions [Line Items]
Net product sales	$ 425,926		$ 482,962	[1]	$ 889,371	$ 951,464	[1]
Services revenue	128,765		124,809	[1]	250,894	240,518	[1]
Net product sales and services revenue	554,691		607,771	[1]	1,140,265	1,191,982	[1]
License and royalty revenue	2,981		2,533	[1]	5,623	5,262	[1]
Net revenue	557,672		610,304	[1]	1,145,888	1,197,244	[1]
Cost of net product sales	222,632		249,837	[1]	452,463	491,161	[1]
Cost of services revenue	81,812		78,294	[1]	157,711	151,394	[1]
Cost of net product sales and services revenue	304,444		328,131	[1]	610,174	642,555	[1]
Cost of license and royalty revenue	496		535	[1]	1,256	1,926	[1]
Cost of net revenue	304,940		328,666	[1]	611,430	644,481	[1]
Gross profit (loss)	252,732		281,638	[1]	534,458	552,763	[1]
Operating expenses:
Research and development	29,448		28,446	[1]	55,732	55,508	[1]
Sales and marketing	96,243		102,444	[1]	190,434	203,084	[1]
General and administrative	156,040		136,854	[1]	322,313	251,810	[1]
Impairment and (gain) loss on dispositions, net	0		0	[1]	0	(3,810)	[1]
Operating income (loss)	(28,999)		13,894	[1]	(34,021)	46,171	[1]
Interest expense, including amortization of original issue discounts and deferred financing costs	(46,179)		(42,329)	[1]	(89,362)	(84,435)	[1]
Other income (expense), net	(1,531)		(3,912)	[1]	(4,047)	(5,261)	[1]
Income (loss) before provision (benefit) for income taxes	(76,709)		(32,347)	[1]	(127,430)	(43,525)	[1]
Provision (benefit) for income taxes	17,312	$ 10,200	2,582	[1]	35,921	2,410	[1]
Income (loss) before equity in earnings of subsidiaries and unconsolidated entities, net of tax	(94,021)		(34,929)		(163,351)	(45,935)
Equity in earnings of subsidiaries, net of tax	0		0		0	0
Equity earnings of unconsolidated entities, net of tax	1,321		2,122	[1]	6,522	7,156	[1]
Net (loss) income	(92,700)		(32,807)	[1]	(156,829)	(38,779)	[1]
Less: Net income attributable to non-controlling interests	368		143	[1]	551	246	[1]
Net income (loss) attributable to Alere Inc. and Subsidiaries	(93,068)		(32,950)	[1]	(157,380)	(39,025)	[1]
Preferred stock dividends	(5,308)		(5,308)	[1]	(10,558)	(10,617)	[1]
Net income (loss) available to common stockholders	(98,376)		(38,258)	[1]	(167,938)	(49,642)	[1]
Issuer [Member]
Condensed Financial Statements, Captions [Line Items]
Net product sales	0		0		0	0
Services revenue	0		0		0	0
Net product sales and services revenue	0		0		0	0
License and royalty revenue	0		0		0	0
Net revenue	0		0		0	0
Cost of net product sales	1,693		220		2,832	334
Cost of services revenue	47		104		92	104
Cost of net product sales and services revenue	1,740		324		2,924	438
Cost of license and royalty revenue	0		0		0	0
Cost of net revenue	1,740		324		2,924	438
Gross profit (loss)	(1,740)		(324)		(2,924)	(438)
Operating expenses:
Research and development	(8)		2,997		1,212	7,131
Sales and marketing	1,847		1,568		3,772	2,904
General and administrative	75,442		67,940		169,742	112,555
Impairment and (gain) loss on dispositions, net			0			0
Operating income (loss)	(79,021)		(72,829)		(177,650)	(123,028)
Interest expense, including amortization of original issue discounts and deferred financing costs	(45,740)		(41,857)		(88,701)	(82,944)
Other income (expense), net	(961)		2,056		1,616	4,044
Income (loss) before provision (benefit) for income taxes	(125,722)		(112,630)		(264,735)	(201,928)
Provision (benefit) for income taxes	3,811		19,765		7,135	19,711
Income (loss) before equity in earnings of subsidiaries and unconsolidated entities, net of tax	(129,533)		(132,395)		(271,870)	(221,639)
Equity in earnings of subsidiaries, net of tax	36,833		99,000		114,812	181,591
Equity earnings of unconsolidated entities, net of tax	0		588		229	1,269
Net (loss) income	(92,700)		(32,807)		(156,829)	(38,779)
Less: Net income attributable to non-controlling interests	0		0		0	0
Net income (loss) attributable to Alere Inc. and Subsidiaries	(92,700)		(32,807)		(156,829)	(38,779)
Preferred stock dividends	(5,308)		(5,308)		(10,558)	(10,617)
Net income (loss) available to common stockholders	(98,008)		(38,115)		(167,387)	(49,396)
Guarantor Subsidiaries [Member]
Condensed Financial Statements, Captions [Line Items]
Net product sales	224,363		222,954		487,657	447,334
Services revenue	116,174		112,698		225,705	217,182
Net product sales and services revenue	340,537		335,652		713,362	664,516
License and royalty revenue	4,389		3,448		8,119	6,368
Net revenue	344,926		339,100		721,481	670,884
Cost of net product sales	128,171		126,795		259,928	251,553
Cost of services revenue	83,262		79,203		159,746	151,698
Cost of net product sales and services revenue	211,433		205,998		419,674	403,251
Cost of license and royalty revenue	0		(7)		0	10
Cost of net revenue	211,433		205,991		419,674	403,261
Gross profit (loss)	133,493		133,109		301,807	267,623
Operating expenses:
Research and development	17,526		16,194		35,416	30,653
Sales and marketing	49,485		53,155		97,829	107,620
General and administrative	40,989		30,460		75,511	63,646
Impairment and (gain) loss on dispositions, net			0			0
Operating income (loss)	25,493		33,300		93,051	65,704
Interest expense, including amortization of original issue discounts and deferred financing costs	(1,873)		(2,223)		(3,750)	(4,875)
Other income (expense), net	2,636		4,103		4,188	6,605
Income (loss) before provision (benefit) for income taxes	26,256		35,180		93,489	67,434
Provision (benefit) for income taxes	0		(6,759)		0	(6,509)
Income (loss) before equity in earnings of subsidiaries and unconsolidated entities, net of tax	26,256		41,939		93,489	73,943
Equity in earnings of subsidiaries, net of tax	0		0		0	0
Equity earnings of unconsolidated entities, net of tax	0		0		0	0
Net (loss) income	26,256		41,939		93,489	73,943
Less: Net income attributable to non-controlling interests	0		0		0	0
Net income (loss) attributable to Alere Inc. and Subsidiaries	26,256		41,939		93,489	73,943
Preferred stock dividends	0		0		0	0
Net income (loss) available to common stockholders	26,256		41,939		93,489	73,943
Non-Guarantor Subsidiaries [Member]
Condensed Financial Statements, Captions [Line Items]
Net product sales	285,571		334,756		558,481	640,324
Services revenue	12,591		12,111		25,189	23,336
Net product sales and services revenue	298,162		346,867		583,670	663,660
License and royalty revenue	810		2,008		1,664	4,566
Net revenue	298,972		348,875		585,334	668,226
Cost of net product sales	159,265		187,917		321,127	357,762
Cost of services revenue	7,992		7,760		15,580	15,800
Cost of net product sales and services revenue	167,257		195,677		336,707	373,562
Cost of license and royalty revenue	2,714		3,466		5,416	7,589
Cost of net revenue	169,971		199,143		342,123	381,151
Gross profit (loss)	129,001		149,732		243,211	287,075
Operating expenses:
Research and development	11,930		9,255		19,104	17,724
Sales and marketing	44,911		47,721		88,833	92,560
General and administrative	39,976		38,454		77,740	75,609
Impairment and (gain) loss on dispositions, net			0			(3,810)
Operating income (loss)	32,184		54,302		57,534	104,992
Interest expense, including amortization of original issue discounts and deferred financing costs	(2,401)		(2,775)		(4,679)	(5,842)
Other income (expense), net	643		(5,544)		(2,068)	(6,683)
Income (loss) before provision (benefit) for income taxes	30,426		45,983		50,787	92,467
Provision (benefit) for income taxes	13,501		(10,424)		28,786	(10,792)
Income (loss) before equity in earnings of subsidiaries and unconsolidated entities, net of tax	16,925		56,407		22,001	103,259
Equity in earnings of subsidiaries, net of tax	0		0		0	0
Equity earnings of unconsolidated entities, net of tax	1,321		1,557		6,293	6,138
Net (loss) income	18,246		57,964		28,294	109,397
Less: Net income attributable to non-controlling interests	368		143		551	246
Net income (loss) attributable to Alere Inc. and Subsidiaries	17,878		57,821		27,743	109,151
Preferred stock dividends	0		0		0	0
Net income (loss) available to common stockholders	17,878		57,821		27,743	109,151
Eliminations [Member]
Condensed Financial Statements, Captions [Line Items]
Net product sales	(84,008)		(74,748)		(156,767)	(136,194)
Services revenue	0		0		0	0
Net product sales and services revenue	(84,008)		(74,748)		(156,767)	(136,194)
License and royalty revenue	(2,218)		(2,923)		(4,160)	(5,672)
Net revenue	(86,226)		(77,671)		(160,927)	(141,866)
Cost of net product sales	(66,497)		(65,095)		(131,424)	(118,488)
Cost of services revenue	(9,489)		(8,773)		(17,707)	(16,208)
Cost of net product sales and services revenue	(75,986)		(73,868)		(149,131)	(134,696)
Cost of license and royalty revenue	(2,218)		(2,924)		(4,160)	(5,673)
Cost of net revenue	(78,204)		(76,792)		(153,291)	(140,369)
Gross profit (loss)	(8,022)		(879)		(7,636)	(1,497)
Operating expenses:
Research and development	0		0		0	0
Sales and marketing	0		0		0	0
General and administrative	(367)		0		(680)	0
Impairment and (gain) loss on dispositions, net			0			0
Operating income (loss)	(7,655)		(879)		(6,956)	(1,497)
Interest expense, including amortization of original issue discounts and deferred financing costs	3,835		4,526		7,768	9,226
Other income (expense), net	(3,849)		(4,527)		(7,783)	(9,227)
Income (loss) before provision (benefit) for income taxes	(7,669)		(880)		(6,971)	(1,498)
Provision (benefit) for income taxes	0		0		0	0
Income (loss) before equity in earnings of subsidiaries and unconsolidated entities, net of tax	(7,669)		(880)		(6,971)	(1,498)
Equity in earnings of subsidiaries, net of tax	(36,833)		(99,000)		(114,812)	(181,591)
Equity earnings of unconsolidated entities, net of tax	0		(23)		0	(251)
Net (loss) income	(44,502)		(99,903)		(121,783)	(183,340)
Less: Net income attributable to non-controlling interests	0		0		0	0
Net income (loss) attributable to Alere Inc. and Subsidiaries	(44,502)		(99,903)		(121,783)	(183,340)
Preferred stock dividends	0		0		0	0
Net income (loss) available to common stockholders	$ (44,502)		$ (99,903)		$ (121,783)	$ (183,340)
[1]	As Restated

Guarantor Financial Informati87

Guarantor Financial Information - Consolidating Statement of Operations (Parenthetical) (Detail) - USD ($) $ in Thousands	3 Months Ended				6 Months Ended
	Jun. 30, 2017	Mar. 31, 2017	Jun. 30, 2016		Jun. 30, 2017	Jun. 30, 2016
Condensed Financial Information of Parent Company Only Disclosure [Abstract]
Provision for income taxes	$ 17,312	$ 10,200	$ 2,582	[1]	$ 35,921	$ 2,410	[1]
[1]	As Restated

Guarantor Financial Informati88

Guarantor Financial Information - Consolidating Statement of Comprehensive Income (Loss) (Detail) - USD ($) $ in Thousands	3 Months Ended			6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016		Jun. 30, 2017	Jun. 30, 2016
Condensed Financial Statements, Captions [Line Items]
Net income (loss)	$ (92,700)	$ (32,807)	[1]	$ (156,829)	$ (38,779)	[1]
Other comprehensive income (loss), before tax:
Changes in cumulative translation adjustment	32,888	(44,135)	[1]	86,218	(21,942)	[1]
Minimum pension liability adjustment	(274)	531	[1]	(345)	686	[1]
Other comprehensive income (loss), before tax	32,614	(43,604)	[1]	85,873	(21,256)	[1]
Other comprehensive income (loss)	32,614	(43,604)	[1]	85,873	(21,256)	[1]
Comprehensive income (loss)	(60,086)	(76,411)	[1]	(70,956)	(60,035)	[1]
Less: Comprehensive income attributable to non-controlling interests	368	143	[1]	551	246	[1]
Comprehensive income (loss) attributable to Alere Inc. and Subsidiaries	(60,454)	(76,554)	[1]	(71,507)	(60,281)	[1]
Issuer [Member]
Condensed Financial Statements, Captions [Line Items]
Net income (loss)	(92,700)	(32,807)		(156,829)	(38,779)
Other comprehensive income (loss), before tax:
Changes in cumulative translation adjustment	67	276		94	391
Minimum pension liability adjustment	0	0		0	0
Other comprehensive income (loss), before tax	67	276		94	391
Other comprehensive income (loss)	67	276		94	391
Comprehensive income (loss)	(92,633)	(32,531)		(156,735)	(38,388)
Less: Comprehensive income attributable to non-controlling interests	0	0		0	0
Comprehensive income (loss) attributable to Alere Inc. and Subsidiaries	(92,633)	(32,531)		(156,735)	(38,388)
Guarantor Subsidiaries [Member]
Condensed Financial Statements, Captions [Line Items]
Net income (loss)	26,256	41,939		93,489	73,943
Other comprehensive income (loss), before tax:
Changes in cumulative translation adjustment	389	(699)		553	(828)
Minimum pension liability adjustment	0	0		0	0
Other comprehensive income (loss), before tax	389	(699)		553	(828)
Other comprehensive income (loss)	389	(699)		553	(828)
Comprehensive income (loss)	26,645	41,240		94,042	73,115
Less: Comprehensive income attributable to non-controlling interests	0	0		0	0
Comprehensive income (loss) attributable to Alere Inc. and Subsidiaries	26,645	41,240		94,042	73,115
Non-Guarantor Subsidiaries [Member]
Condensed Financial Statements, Captions [Line Items]
Net income (loss)	18,246	57,964		28,294	109,397
Other comprehensive income (loss), before tax:
Changes in cumulative translation adjustment	32,374	(43,720)		85,554	(21,513)
Minimum pension liability adjustment	(274)	531		(345)	686
Other comprehensive income (loss), before tax	32,100	(43,189)		85,209	(20,827)
Other comprehensive income (loss)	32,100	(43,189)		85,209	(20,827)
Comprehensive income (loss)	50,346	14,775		113,503	88,570
Less: Comprehensive income attributable to non-controlling interests	368	143		551	246
Comprehensive income (loss) attributable to Alere Inc. and Subsidiaries	49,978	14,632		112,952	88,324
Eliminations [Member]
Condensed Financial Statements, Captions [Line Items]
Net income (loss)	(44,502)	(99,903)		(121,783)	(183,340)
Other comprehensive income (loss), before tax:
Changes in cumulative translation adjustment	58	8		17	8
Minimum pension liability adjustment	0	0		0	0
Other comprehensive income (loss), before tax	58	8		17	8
Other comprehensive income (loss)	58	8		17	8
Comprehensive income (loss)	(44,444)	(99,895)		(121,766)	(183,332)
Less: Comprehensive income attributable to non-controlling interests	0	0		0	0
Comprehensive income (loss) attributable to Alere Inc. and Subsidiaries	$ (44,444)	$ (99,895)		$ (121,766)	$ (183,332)
[1]	As Restated

Guarantor Financial Informati89

Guarantor Financial Information - Consolidating Balance Sheet (Detail) - USD ($) $ in Thousands	Jun. 30, 2017		Mar. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Current assets:
Cash and cash equivalents	$ 491,699	[1]		$ 567,215	$ 502,200	[2]
Restricted cash	52,480	[1]		51,550
Marketable securities	150	[1]		76
Accounts receivable, net of allowances	377,963	[1]		413,535
Inventories, net	335,710	[1]		308,920
Prepaid expenses and other current assets	125,604	[1]		118,607
Intercompany receivables	0			0
Total current assets	1,383,606	[1]		1,459,903
Property, plant and equipment, net	436,201	[1]		441,190
Goodwill	2,798,713	[1]		2,759,366
Other intangible assets with indefinite lives	21,469	[1]		27,164
Finite-lived intangible assets, net	754,682	[1]		805,577
Restricted cash	2,353	[1]		2,171
Other non-current assets	13,235	[1]		14,966
Investments in subsidiaries	0			0
Investments in unconsolidated entities	79,656	[1]		72,225
Deferred tax assets	23,496	[1]		20,483
Non-current income tax receivable	43,424	[1]		45,234
Intercompany notes receivables	0		$ 10,200	0
Total assets	5,556,835	[1]		5,648,279
Current liabilities:
Short-term debt and current portion of long-term debt	83,825	[1]		82,370
Current portion of capital lease obligations	2,846	[1]		3,064
Accounts payable	226,212	[1]		195,879
Accrued expenses and other current liabilities	366,556	[1]		394,843
Intercompany payables	0			0
Total current liabilities	679,439	[1]		676,156
Long-term liabilities:
Long-term debt, net of current portion	2,815,572	[1]		2,858,205
Capital lease obligations, net of current portion	5,203	[1]		7,221
Deferred tax liabilities	123,775	[1]		119,098
Other long-term liabilities	167,273	[1]		155,992
Intercompany notes payables	0			0
Total long-term liabilities	3,111,823	[1]		3,140,516
Total stockholders' equity	1,760,410	[1]		1,826,992
Non-controlling interests	5,163	[1]		4,615
Total equity	1,765,573	[1]		1,831,607
Total liabilities and equity	5,556,835	[1]		5,648,279
Issuer [Member]
Current assets:
Cash and cash equivalents	154,699			167,639	139,153
Restricted cash	383			1,337
Marketable securities	0			0
Accounts receivable, net of allowances	0			0
Inventories, net	0			0
Prepaid expenses and other current assets	20,091			15,983
Intercompany receivables	396,429			390,328
Total current assets	571,602			575,287
Property, plant and equipment, net	21,639			25,525
Goodwill	0			0
Other intangible assets with indefinite lives	0			0
Finite-lived intangible assets, net	2,234			2,490
Restricted cash	0			0
Other non-current assets	452			509
Investments in subsidiaries	3,614,927			3,409,001
Investments in unconsolidated entities	875			684
Deferred tax assets	0			0
Non-current income tax receivable	4,580			4,580
Intercompany notes receivables	1,609,853			1,757,723
Total assets	5,826,162			5,775,799
Current liabilities:
Short-term debt and current portion of long-term debt	40,073			40,072
Current portion of capital lease obligations	0			0
Accounts payable	68,603			35,591
Accrued expenses and other current liabilities	114,723			65,582
Intercompany payables	553,871			485,573
Total current liabilities	777,270			626,818
Long-term liabilities:
Long-term debt, net of current portion	2,810,523			2,852,978
Capital lease obligations, net of current portion	0			0
Deferred tax liabilities	3,597			0
Other long-term liabilities	97,662			91,042
Intercompany notes payables	376,700			377,969
Total long-term liabilities	3,288,482			3,321,989
Total stockholders' equity	1,760,410			1,826,992
Non-controlling interests	0			0
Total equity	1,760,410			1,826,992
Total liabilities and equity	5,826,162			5,775,799
Guarantor Subsidiaries [Member]
Current assets:
Cash and cash equivalents	3,086			3,161	21,150
Restricted cash	0			0
Marketable securities	88			76
Accounts receivable, net of allowances	180,475			186,067
Inventories, net	174,901			168,736
Prepaid expenses and other current assets	21,169			22,318
Intercompany receivables	1,194,022			1,008,767
Total current assets	1,573,741			1,389,125
Property, plant and equipment, net	236,324			243,755
Goodwill	1,823,778			1,822,290
Other intangible assets with indefinite lives	7,508			7,457
Finite-lived intangible assets, net	465,214			507,060
Restricted cash	0			0
Other non-current assets	1,480			2,267
Investments in subsidiaries	158,194			158,195
Investments in unconsolidated entities	14,765			14,765
Deferred tax assets	0			0
Non-current income tax receivable	0			0
Intercompany notes receivables	513,437			709,965
Total assets	4,794,441			4,854,879
Current liabilities:
Short-term debt and current portion of long-term debt	0			0
Current portion of capital lease obligations	1,265			1,560
Accounts payable	78,926			78,981
Accrued expenses and other current liabilities	133,856			133,506
Intercompany payables	893,636			859,924
Total current liabilities	1,107,683			1,073,971
Long-term liabilities:
Long-term debt, net of current portion	0			0
Capital lease obligations, net of current portion	1,415			2,029
Deferred tax liabilities	61,788			51,314
Other long-term liabilities	49,832			44,563
Intercompany notes payables	1,067,634			1,274,419
Total long-term liabilities	1,180,669			1,372,325
Total stockholders' equity	2,506,089			2,408,583
Non-controlling interests	0			0
Total equity	2,506,089			2,408,583
Total liabilities and equity	4,794,441			4,854,879
Non-Guarantor Subsidiaries [Member]
Current assets:
Cash and cash equivalents	333,914			396,415	341,897
Restricted cash	52,097			50,213
Marketable securities	62			0
Accounts receivable, net of allowances	197,488			227,468
Inventories, net	192,178			163,967
Prepaid expenses and other current assets	79,755			68,748
Intercompany receivables	86,580			204,587
Total current assets	942,074			1,111,398
Property, plant and equipment, net	182,717			176,618
Goodwill	974,935			937,076
Other intangible assets with indefinite lives	14,021			19,765
Finite-lived intangible assets, net	290,434			299,227
Restricted cash	2,353			2,171
Other non-current assets	12,095			13,060
Investments in subsidiaries	57,650			57,650
Investments in unconsolidated entities	49,361			42,523
Deferred tax assets	60,832			57,819
Non-current income tax receivable	38,844			40,654
Intercompany notes receivables	0			744
Total assets	2,625,316			2,758,705
Current liabilities:
Short-term debt and current portion of long-term debt	43,752			42,298
Current portion of capital lease obligations	1,581			1,504
Accounts payable	78,683			81,307
Accrued expenses and other current liabilities	152,968			223,778
Intercompany payables	229,497			258,154
Total current liabilities	506,481			607,041
Long-term liabilities:
Long-term debt, net of current portion	5,049			5,227
Capital lease obligations, net of current portion	3,788			5,192
Deferred tax liabilities	58,308			67,702
Other long-term liabilities	20,571			21,257
Intercompany notes payables	678,956			816,044
Total long-term liabilities	766,672			915,422
Total stockholders' equity	1,347,000			1,231,627
Non-controlling interests	5,163			4,615
Total equity	1,352,163			1,236,242
Total liabilities and equity	2,625,316			2,758,705
Eliminations [Member]
Current assets:
Cash and cash equivalents	0			0	$ 0
Restricted cash	0			0
Marketable securities	0			0
Accounts receivable, net of allowances	0			0
Inventories, net	(31,369)			(23,783)
Prepaid expenses and other current assets	4,589			11,558
Intercompany receivables	(1,677,031)			(1,603,682)
Total current assets	(1,703,811)			(1,615,907)
Property, plant and equipment, net	(4,479)			(4,708)
Goodwill	0			0
Other intangible assets with indefinite lives	(60)			(58)
Finite-lived intangible assets, net	(3,200)			(3,200)
Restricted cash	0			0
Other non-current assets	(792)			(870)
Investments in subsidiaries	(3,830,771)			(3,624,846)
Investments in unconsolidated entities	14,655			14,253
Deferred tax assets	(37,336)			(37,336)
Non-current income tax receivable	0			0
Intercompany notes receivables	(2,123,290)			(2,468,432)
Total assets	(7,689,084)			(7,741,104)
Current liabilities:
Short-term debt and current portion of long-term debt	0			0
Current portion of capital lease obligations	0			0
Accounts payable	0			0
Accrued expenses and other current liabilities	(34,991)			(28,023)
Intercompany payables	(1,677,004)			(1,603,651)
Total current liabilities	(1,711,995)			(1,631,674)
Long-term liabilities:
Long-term debt, net of current portion	0			0
Capital lease obligations, net of current portion	0			0
Deferred tax liabilities	82			82
Other long-term liabilities	(792)			(870)
Intercompany notes payables	(2,123,290)			(2,468,432)
Total long-term liabilities	(2,124,000)			(2,469,220)
Total stockholders' equity	(3,853,089)			(3,640,210)
Non-controlling interests	0			0
Total equity	(3,853,089)			(3,640,210)
Total liabilities and equity	$ (7,689,084)			$ (7,741,104)
[1]	Unaudited
[2]	As Restated

Guarantor Financial Informati90

Guarantor Financial Information - Consolidating Balance Sheet (Parenthetical) (Detail) - USD ($) $ in Thousands	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2016
Condensed Financial Information of Parent Company Only Disclosure [Abstract]
Intercompany receivables	$ 0	$ 10,200	$ 0

Guarantor Financial Informati91

Guarantor Financial Information - Consolidating Statement of Cash Flows (Detail) - USD ($) $ in Thousands	3 Months Ended			6 Months Ended			12 Months Ended
	Jun. 30, 2017	Jun. 30, 2016		Jun. 30, 2017	Jun. 30, 2016		Jul. 01, 2018
Cash Flows from Operating Activities:
Net income (loss)	$ (92,700)	$ (32,807)	[1]	$ (156,829)	$ (38,779)	[1]
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities:
Equity in earnings of subsidiaries, net of tax	0	0		0	0
Non-cash interest expense, including amortization of original issue discounts and deferred financing costs				10,703	5,261	[1]
Depreciation and amortization	62,524	69,901		123,458	142,405	[1]
Non-cash stock-based compensation expense	9,569	11,004		19,932	20,607	[1]
Impairment of inventory				527	870	[1]
Impairment of long-lived assets				72	633	[1]
Loss on sale of fixed assets				9,282	4,235	[1]
Equity earnings of unconsolidated entities, net of tax	(1,321)	(2,122)	[1]	(6,522)	(7,156)	[1]
Deferred income taxes				0	(13,210)	[1]
Gain on business dispositions				0	(3,810)	[1]
Other non-cash items				1,974	9,720	[1]
Non-cash change in fair value of contingent consideration				2,833	(1,780)	[1]
Changes in assets and liabilities, net of acquisitions:
Accounts receivable, net				46,732	10,376	[1]
Inventories, net				(40,514)	(2,518)	[1]
Prepaid expenses and other current assets				(2,255)	(25,138)	[1]
Accounts payable				24,593	(1)	[1]
Accrued expenses and other current liabilities				(33,682)	511	[1]
Other non-current assets and liabilities				9,994	(6,370)	[1]
Cash paid for contingent consideration				(301)	(324)	[1]
Intercompany payable (receivable)				0	0
Net cash (used in) provided by operating activities				9,997	95,532	[1]
Cash Flows from Investing Activities:
(Increase) decrease in restricted cash				(1,368)	(449)	[1]
Purchases of property, plant and equipment				(24,489)	(32,318)	[1]
Proceeds from sale of property, plant and equipment				405	892	[1]
Cash received from (used in) business dispositions, net of cash divested				0	21,470	[1]
Cash paid for business acquisitions, net of cash acquired				(3,055)	(5,958)	[1]
Cash received from sales of marketable securities				372	90	[1]
Cash received from equity method investments				0	2,383	[1]
Cash paid for equity investments				(232)	(184)	[1]
Proceeds from sale of equity investments				229	0	[1]
(Increase) decrease in other assets				1,417	495	[1]
Net cash (used in) provided by investing activities				(26,721)	(13,579)	[1]
Cash Flows from Financing Activities:
Cash paid for financing costs				(32,480)	(19,564)	[1]
Cash paid for contingent consideration				(201)	(485)	[1]
Proceeds from issuance of common stock, net of issuance costs				2,300	11,124	[1]
Proceeds from issuance of long-term debt				0	381	[1]
Payments on short-term debt				0	(791)	[1]
Payments on long-term debt				(20,685)	(177,637)	[1]
Net proceeds under revolving credit facilities				1,169	126,213	[1]
Cash paid for dividends				(10,646)	(10,646)	[1]
Cash paid for employee taxes related to shares withheld				(6,682)	(1,410)	[1]
Other financing fees				(1,302)	0	[1]
Principal payments on capital lease obligations				(1,651)	(2,210)	[1]
Net cash used in financing activities				(70,178)	(75,025)	[1]
Foreign exchange effect on cash and cash equivalents				11,386	(2,964)	[1]
Net decrease in cash and cash equivalents				(75,516)	3,964	[1]
Cash and cash equivalents, beginning of period				567,215	502,200	[1]	$ 491,699	[2]
Cash and cash equivalents, end of period	491,699	506,164	[1]	491,699	506,164	[1]
Issuer [Member]
Cash Flows from Operating Activities:
Net income (loss)	(92,700)	(32,807)		(156,829)	(38,779)
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities:
Equity in earnings of subsidiaries, net of tax	(36,833)	(99,000)		(114,812)	(181,591)
Non-cash interest expense, including amortization of original issue discounts and deferred financing costs				10,645	5,175
Depreciation and amortization				4,801	4,484
Non-cash stock-based compensation expense				11,919	10,541
Impairment of inventory				0	0
Impairment of long-lived assets				0	0
Loss on sale of fixed assets				0	1
Equity earnings of unconsolidated entities, net of tax	0	(588)		(229)	(1,269)
Deferred income taxes				5,116	0
Gain on business dispositions					0
Other non-cash items				3,347	(66)
Non-cash change in fair value of contingent consideration				(3,000)	(800)
Changes in assets and liabilities, net of acquisitions:
Accounts receivable, net				0	0
Inventories, net				0	0
Prepaid expenses and other current assets				(4,262)	(4,283)
Accounts payable				31,433	7,807
Accrued expenses and other current liabilities				46,208	22,134
Other non-current assets and liabilities				7,228	157,353
Cash paid for contingent consideration				(301)	(321)
Intercompany payable (receivable)				215,391	6,589
Net cash (used in) provided by operating activities				56,655	(13,025)
Cash Flows from Investing Activities:
(Increase) decrease in restricted cash				954	(165)
Purchases of property, plant and equipment				(1,527)	(2,680)
Proceeds from sale of property, plant and equipment				269	92
Cash received from (used in) business dispositions, net of cash divested					(1,337)
Cash paid for business acquisitions, net of cash acquired				(3,100)	0
Cash received from sales of marketable securities				0	0
Cash received from equity method investments					2,383
Cash paid for equity investments				(191)	(184)
Proceeds from sale of equity investments				229
(Increase) decrease in other assets				57	(50)
Net cash (used in) provided by investing activities				(3,309)	(1,941)
Cash Flows from Financing Activities:
Cash paid for financing costs				(32,480)	(19,564)
Cash paid for contingent consideration				0	0
Proceeds from issuance of common stock, net of issuance costs				2,300	11,124
Proceeds from issuance of long-term debt					0
Payments on short-term debt					0
Payments on long-term debt				(20,036)	(176,861)
Net proceeds under revolving credit facilities				0	125,000
Cash paid for dividends				(10,646)	(10,646)
Cash paid for employee taxes related to shares withheld				(4,144)	(1,291)
Other financing fees				(1,302)
Principal payments on capital lease obligations				0	0
Net cash used in financing activities				(66,308)	(72,238)
Foreign exchange effect on cash and cash equivalents				22	(2,484)
Net decrease in cash and cash equivalents				(12,940)	(89,688)
Cash and cash equivalents, beginning of period				167,639	139,153		154,699
Cash and cash equivalents, end of period	154,699	49,465		154,699	49,465
Guarantor Subsidiaries [Member]
Cash Flows from Operating Activities:
Net income (loss)	26,256	41,939		93,489	73,943
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities:
Equity in earnings of subsidiaries, net of tax	0	0		0	0
Non-cash interest expense, including amortization of original issue discounts and deferred financing costs				1	7
Depreciation and amortization				74,644	88,973
Non-cash stock-based compensation expense				3,466	5,462
Impairment of inventory				0	0
Impairment of long-lived assets				2	548
Loss on sale of fixed assets				8,329	3,522
Equity earnings of unconsolidated entities, net of tax	0	0		0	0
Deferred income taxes				0	(200)
Gain on business dispositions					0
Other non-cash items				(666)	459
Non-cash change in fair value of contingent consideration				5,931	(823)
Changes in assets and liabilities, net of acquisitions:
Accounts receivable, net				6,114	2,141
Inventories, net				(25,774)	(11,723)
Prepaid expenses and other current assets				1,154	(7,408)
Accounts payable				260	396
Accrued expenses and other current liabilities				1,384	(86,334)
Other non-current assets and liabilities				9,142	(159,968)
Cash paid for contingent consideration				0	0
Intercompany payable (receivable)				(165,235)	89,601
Net cash (used in) provided by operating activities				12,241	(1,404)
Cash Flows from Investing Activities:
(Increase) decrease in restricted cash				0	0
Purchases of property, plant and equipment				(10,773)	(11,750)
Proceeds from sale of property, plant and equipment				256	45
Cash received from (used in) business dispositions, net of cash divested					0
Cash paid for business acquisitions, net of cash acquired				45	0
Cash received from sales of marketable securities				0	90
Cash received from equity method investments					0
Cash paid for equity investments				0	0
Proceeds from sale of equity investments				0
(Increase) decrease in other assets				40	13
Net cash (used in) provided by investing activities				(10,432)	(11,602)
Cash Flows from Financing Activities:
Cash paid for financing costs				0	0
Cash paid for contingent consideration				0	0
Proceeds from issuance of common stock, net of issuance costs				0	0
Proceeds from issuance of long-term debt					0
Payments on short-term debt					0
Payments on long-term debt				0	0
Net proceeds under revolving credit facilities				0	0
Cash paid for dividends				0	0
Cash paid for employee taxes related to shares withheld				(1,095)	(99)
Other financing fees				0
Principal payments on capital lease obligations				(832)	(1,324)
Net cash used in financing activities				(1,927)	(1,423)
Foreign exchange effect on cash and cash equivalents				43	160
Net decrease in cash and cash equivalents				(75)	(14,269)
Cash and cash equivalents, beginning of period				3,161	21,150		3,086
Cash and cash equivalents, end of period	3,086	6,881		3,086	6,881
Non-Guarantor Subsidiaries [Member]
Cash Flows from Operating Activities:
Net income (loss)	18,246	57,964		28,294	109,397
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities:
Equity in earnings of subsidiaries, net of tax	0	0		0	0
Non-cash interest expense, including amortization of original issue discounts and deferred financing costs				57	79
Depreciation and amortization				44,479	48,109
Non-cash stock-based compensation expense				4,547	4,604
Impairment of inventory				527	870
Impairment of long-lived assets				70	85
Loss on sale of fixed assets				953	712
Equity earnings of unconsolidated entities, net of tax	(1,321)	(1,557)		(6,293)	(6,138)
Deferred income taxes				(5,116)	(13,010)
Gain on business dispositions					(3,810)
Other non-cash items				(713)	9,323
Non-cash change in fair value of contingent consideration				(98)	(157)
Changes in assets and liabilities, net of acquisitions:
Accounts receivable, net				40,618	8,235
Inventories, net				(22,160)	8,545
Prepaid expenses and other current assets				(6,115)	(13,515)
Accounts payable				(7,100)	(8,204)
Accrued expenses and other current liabilities				(74,307)	64,780
Other non-current assets and liabilities				(6,377)	(3,755)
Cash paid for contingent consideration				0	(3)
Intercompany payable (receivable)				(50,165)	(96,186)
Net cash (used in) provided by operating activities				(58,899)	109,961
Cash Flows from Investing Activities:
(Increase) decrease in restricted cash				(2,322)	(284)
Purchases of property, plant and equipment				(12,924)	(18,972)
Proceeds from sale of property, plant and equipment				615	1,839
Cash received from (used in) business dispositions, net of cash divested					22,807
Cash paid for business acquisitions, net of cash acquired				0	(5,958)
Cash received from sales of marketable securities				372	0
Cash received from equity method investments					0
Cash paid for equity investments				(41)	0
Proceeds from sale of equity investments				0
(Increase) decrease in other assets				1,320	532
Net cash (used in) provided by investing activities				(12,980)	(36)
Cash Flows from Financing Activities:
Cash paid for financing costs				0	0
Cash paid for contingent consideration				(201)	(485)
Proceeds from issuance of common stock, net of issuance costs				0	0
Proceeds from issuance of long-term debt					381
Payments on short-term debt					(791)
Payments on long-term debt				(649)	(776)
Net proceeds under revolving credit facilities				1,169	1,213
Cash paid for dividends				0	0
Cash paid for employee taxes related to shares withheld				(1,443)	(20)
Other financing fees				0
Principal payments on capital lease obligations				(819)	(886)
Net cash used in financing activities				(1,943)	(1,364)
Foreign exchange effect on cash and cash equivalents				11,321	(640)
Net decrease in cash and cash equivalents				(62,501)	107,921
Cash and cash equivalents, beginning of period				396,415	341,897		333,914
Cash and cash equivalents, end of period	333,914	449,818		333,914	449,818
Eliminations [Member]
Cash Flows from Operating Activities:
Net income (loss)	(44,502)	(99,903)		(121,783)	(183,340)
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities:
Equity in earnings of subsidiaries, net of tax	36,833	99,000		114,812	181,591
Non-cash interest expense, including amortization of original issue discounts and deferred financing costs				0	0
Depreciation and amortization				(466)	839
Non-cash stock-based compensation expense				0	0
Impairment of inventory				0	0
Impairment of long-lived assets				0	0
Loss on sale of fixed assets				0	0
Equity earnings of unconsolidated entities, net of tax	0	23		0	251
Deferred income taxes				0	0
Gain on business dispositions					0
Other non-cash items				6	4
Non-cash change in fair value of contingent consideration				0	0
Changes in assets and liabilities, net of acquisitions:
Accounts receivable, net				0	0
Inventories, net				7,420	660
Prepaid expenses and other current assets				6,968	68
Accounts payable				0	0
Accrued expenses and other current liabilities				(6,967)	(69)
Other non-current assets and liabilities				1	0
Cash paid for contingent consideration				0	0
Intercompany payable (receivable)				9	(4)
Net cash (used in) provided by operating activities				0	0
Cash Flows from Investing Activities:
(Increase) decrease in restricted cash				0	0
Purchases of property, plant and equipment				735	1,084
Proceeds from sale of property, plant and equipment				(735)	(1,084)
Cash received from (used in) business dispositions, net of cash divested					0
Cash paid for business acquisitions, net of cash acquired				0	0
Cash received from sales of marketable securities				0	0
Cash received from equity method investments					0
Cash paid for equity investments				0	0
Proceeds from sale of equity investments				0
(Increase) decrease in other assets				0	0
Net cash (used in) provided by investing activities				0	0
Cash Flows from Financing Activities:
Cash paid for financing costs				0	0
Cash paid for contingent consideration				0	0
Proceeds from issuance of common stock, net of issuance costs				0	0
Proceeds from issuance of long-term debt					0
Payments on short-term debt					0
Payments on long-term debt				0	0
Net proceeds under revolving credit facilities				0	0
Cash paid for dividends				0	0
Cash paid for employee taxes related to shares withheld				0	0
Other financing fees				0
Principal payments on capital lease obligations				0	0
Net cash used in financing activities				0	0
Foreign exchange effect on cash and cash equivalents				0	0
Net decrease in cash and cash equivalents				0	0
Cash and cash equivalents, beginning of period				0	0		$ 0
Cash and cash equivalents, end of period	$ 0	$ 0		$ 0	$ 0
[1]	As Restated
[2]	Unaudited

Subsequent Events - Additional

Subsequent Events - Additional Information (Detail) $ in Millions	Jul. 15, 2017USD ($)Installment	Jun. 30, 2017d
Subsequent Event [Line Items]
Number of days to terminate contract after consummation | d		90
Triage Purchase Agreement [Member]
Subsequent Event [Line Items]
Sale of businee, aggregate cash consideration	$ 400
BNP Purchase Agreement [Member]
Subsequent Event [Line Items]
Sale of businee, aggregate cash consideration	$ 40
Number of installments | Installment	5
Subsequent Events [Member] | Triage Purchase Agreement [Member]
Subsequent Event [Line Items]
Sale of businee, aggregate cash consideration	$ 400
Subsequent Events [Member] | BNP Purchase Agreement [Member]
Subsequent Event [Line Items]
Sale of businee, aggregate cash consideration	$ 40
Number of installments | Installment	5
Sale of businee, aggregate cash consideration installment amount	$ 8