Djo Finance 10-Q 25 Jul 14 2014 Q2 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information	6 Months Ended
	Jun. 28, 2014	Jul. 25, 2014
Document Information [Line Items]	'	'
Document Type	'10-Q	'
Amendment Flag	'false	'
Document Period End Date	28-Jun-14	'
Document Fiscal Year Focus	'2014	'
Document Fiscal Period Focus	'Q2	'
Entity Registrant Name	'DJO FINANCE LLC	'
Entity Central Index Key	'0001395317	'
Current Fiscal Year End Date	'--12-31	'
Entity Filer Category	'Non-accelerated Filer	'
Entity Common Stock, Shares Outstanding	'	0
Membership Interests Percentage	'	100.00%
Membership Interests Description	'100% of the issuer’s membership interests were owned by DJO Holdings LLC.	'

Condensed_Consolidated_Balance

Condensed Consolidated Balance Sheets (USD $)	Jun. 28, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Current assets:	'	'
Cash and cash equivalents	$36,643	$43,578
Accounts receivable, net	192,263	185,088
Inventories, net	163,774	154,983
Deferred tax assets, net	27,527	27,527
Prepaid expenses and other current assets	26,375	27,951
Total current assets	446,582	439,127
Property and equipment, net	120,796	107,829
Goodwill	1,150,558	1,149,331
Intangible assets, net	916,083	958,993
Other assets	37,055	39,499
Total assets	2,671,074	2,694,779
Current liabilities:	'	'
Accounts payable	66,632	56,374
Accrued interest	32,736	29,682
Current portion of debt obligations	8,912	8,620
Other current liabilities	106,061	109,472
Total current liabilities	214,341	204,148
Long-term debt obligations	2,273,476	2,251,167
Deferred tax liabilities, net	249,362	242,028
Other long-term liabilities	16,151	16,718
Total liabilities	2,753,330	2,714,061
Commitments and contingencies	'	'
DJO Finance LLC membership deficit:	'	'
Member capital	839,080	838,769
Accumulated deficit	-923,834	-861,878
Accumulated other comprehensive (loss) income	-690	1,183
Total membership deficit	-85,444	-21,926
Noncontrolling interests	3,188	2,644
Total deficit	-82,256	-19,282
Total liabilities and (deficit) equity	$2,671,074	$2,694,779

Condensed_Consolidated_Stateme

Condensed Consolidated Statements of Operations (USD $)	3 Months Ended		6 Months Ended
In Thousands, unless otherwise specified	Jun. 28, 2014	Jun. 29, 2013	Jun. 28, 2014	Jun. 29, 2013
Net sales	$313,867	$294,745	$596,611	$573,822
Cost of sales (exclusive of amortization of intangible assets of $8,652 and $17,335 for the three and six months ended June 28, 2014 and $8,771 and $17,559 for the three and six months ended June 29, 2013, respectively)	127,467	118,962	243,215	228,601
Gross profit	186,400	175,783	353,396	345,221
Operating expenses:	'	'	'	'
Selling, general and administrative	127,776	117,774	251,258	235,609
Research and development	9,603	7,742	19,356	15,721
Amortization of intangible assets	23,500	23,844	47,059	47,675
Operating Expenses, Total	160,879	149,360	317,673	299,005
Operating income	25,521	26,423	35,723	46,216
Other (expense) income:	'	'	'	'
Interest expense	-43,641	-44,125	-87,369	-89,570
Interest income	74	52	131	88
Loss on modification and extinguishment of debt	-1,019	'	-1,019	-1,059
Other income (expense), net	612	-788	532	-1,405
Nonoperating Income (Expense), Total	-43,974	-44,861	-87,725	-91,946
Loss before income taxes	-18,453	-18,438	-52,002	-45,730
Income tax provision	-6,754	-2,204	-9,378	-7,038
Net loss	-25,207	-20,642	-61,380	-52,768
Net income attributable to noncontrolling interests	-227	-172	-576	-410
Net loss attributable to DJO Finance LLC	($25,434)	($20,814)	($61,956)	($53,178)

Condensed_Consolidated_Stateme1

Condensed Consolidated Statements of Operations (Parenthetical) (USD $)	3 Months Ended		6 Months Ended
In Thousands, unless otherwise specified	Jun. 28, 2014	Jun. 29, 2013	Jun. 28, 2014	Jun. 29, 2013
Amortization of intangible assets	$8,652	$8,771	$17,335	$17,559

Condensed_Consolidated_Stateme2

Condensed Consolidated Statements of Comprehensive Loss (USD $)	3 Months Ended		6 Months Ended
In Thousands, unless otherwise specified	Jun. 28, 2014	Jun. 29, 2013	Jun. 28, 2014	Jun. 29, 2013
Net loss	($25,207)	($20,642)	($61,380)	($52,768)
Other comprehensive loss, net of taxes:	'	'	'	'
Foreign currency translation adjustments, net of tax benefit (provision) of $345 and $335 for the three and six months ended June 28, 2014 and $(456) and $869 for the three and six months ended June 29, 2013, respectively	-1,602	-547	-1,905	-2,810
Other comprehensive loss	-1,602	-547	-1,905	-2,810
Comprehensive loss	-26,809	-21,189	-63,285	-55,578
Comprehensive income attributable to noncontrolling interests	-199	-215	-544	-376
Comprehensive loss attributable to DJO Finance LLC	($27,008)	($21,404)	($63,829)	($55,954)

Condensed_Consolidated_Stateme3

Condensed Consolidated Statements of Comprehensive Loss (Parenthetical) (USD $)	3 Months Ended		6 Months Ended
In Thousands, unless otherwise specified	Jun. 28, 2014	Jun. 29, 2013	Jun. 28, 2014	Jun. 29, 2013
Foreign currency translation adjustment, tax benefit (provision)	$345	($456)	$335	$869

Condensed_Consolidated_Stateme4

Condensed Consolidated Statements of Deficit (USD $)	3 Months Ended	6 Months Ended
In Thousands, unless otherwise specified	Jun. 28, 2014	Jun. 28, 2014
Beginning Balance	'	($19,282)
Net (loss) income	-25,207	-61,380
Other comprehensive loss, net of taxes	-1,602	-1,905
Stock-based compensation	'	931
Exercise of stock options	'	-620
Ending Balance	-82,256	-82,256
Member capital	'	'
Beginning Balance	'	838,769
Stock-based compensation	'	931
Exercise of stock options	'	-620
Ending Balance	839,080	839,080
Accumulated deficit	'	'
Beginning Balance	'	-861,878
Net (loss) income	'	-61,956
Ending Balance	-923,834	-923,834
Accumulated other comprehensive income (loss)	'	'
Beginning Balance	'	1,183
Other comprehensive loss, net of taxes	'	-1,873
Ending Balance	-690	-690
Total membership deficit	'	'
Beginning Balance	'	-21,926
Net (loss) income	'	-61,956
Other comprehensive loss, net of taxes	'	-1,873
Stock-based compensation	'	931
Exercise of stock options	'	-620
Ending Balance	-85,444	-85,444
Noncontrolling interests	'	'
Beginning Balance	'	2,644
Net (loss) income	'	576
Other comprehensive loss, net of taxes	'	-32
Ending Balance	$3,188	$3,188

Condensed_Consolidated_Stateme5

Condensed Consolidated Statements of Cash Flows (USD $)	6 Months Ended
In Thousands, unless otherwise specified	Jun. 28, 2014	Jun. 29, 2013
Cash Flows from Operating Activities:	'	'
Net loss	($61,380)	($52,768)
Adjustments to reconcile net loss to net cash provided by operating activities:	'	'
Depreciation	17,200	15,349
Amortization of intangible assets	47,059	47,675
Amortization of debt issuance costs and non-cash interest expense	4,219	3,931
Stock-based compensation expense	931	1,253
Loss on modification and extinguishment of debt	1,019	1,059
(Gain) loss on disposal of assets, net	-1,352	195
Deferred income tax expense	6,773	3,081
Provision for doubtful accounts	18,126	13,418
Inventory reserves	4,683	2,934
Changes in operating assets and liabilities, net of acquired assets and liabilities:	'	'
Accounts receivable	-24,755	-27,779
Inventories	-9,076	9,848
Prepaid expenses and other assets	2,626	5
Accrued interest	3,054	-1,721
Accounts payable and other current liabilities	8,902	-12,926
Net cash (used in) provided by operating activities	18,029	3,554
Cash flows from investing activities:	'	'
Cash paid in connection with acquisition, net of cash acquired	-4,587	-1,317
Purchases of property and equipment	-31,706	-15,220
Other investing activities, net	-894	-410
Net cash used in investing activities	-37,187	-16,947
Cash Flows from Financing Activities:	'	'
Proceeds from issuance of debt	942,294	496,417
Repayments of debt	-920,458	-474,727
Payment of debt issuance costs	-1,812	-2,387
Payment of contingent consideration	-5,690	'
Investment by parent	22	'
Cash paid in connection with the cancellation of vested options	-2,001	'
Net cash provided by (used in) financing activities	12,355	19,303
Effect of exchange rate changes on cash and cash equivalents	-132	-436
Net (decrease) increase in cash and cash equivalents	-6,935	5,474
Cash and cash equivalents at beginning of period	43,578	31,223
Cash and cash equivalents at end of period	36,643	36,697
Supplemental disclosures of cash flow information:	'	'
Cash paid for interest	79,791	87,212
Cash paid for taxes, net	$2,937	$4,730

ORGANIZATION_AND_BASIS_OF_PRES

ORGANIZATION AND BASIS OF PRESENTATION	6 Months Ended
	Jun. 28, 2014
ORGANIZATION AND BASIS OF PRESENTATION	'
	1. ORGANIZATION AND BASIS OF PRESENTATION
	Organization and Business
	We are a global developer, manufacturer and distributor of medical devices that provide solutions for musculoskeletal health, vascular health and pain management. Our products address the continuum of patient care from injury prevention to rehabilitation after surgery, injury or from degenerative disease, enabling people to regain or maintain their natural motion. Our products are used by orthopedic specialists, spine surgeons, primary care physicians, pain management specialists, physical therapists, podiatrists, chiropractors, athletic trainers and other healthcare professionals. Our product lines include rigid and soft orthopedic bracing, hot and cold therapy, bone growth stimulators, vascular therapy systems and compression garments, therapeutic shoes and inserts, electrical stimulators used for pain management and physical therapy products. Our surgical implant business offers a comprehensive suite of reconstructive joint products for the hip, knee and shoulder.
	DJO Finance LLC (DJOFL) is a wholly owned indirect subsidiary of DJO Global, Inc. (DJO). Substantially all business activities of DJO are conducted by DJOFL and its wholly owned subsidiaries. Except as otherwise indicated, references to “us,” “we,” “DJOFL,” “our,” or “the Company,” refers to DJOFL and its consolidated subsidiaries.
	Infrequent Events
	In September 2013, a fire occurred at our factory in Tunisia. As a result of the fire, certain inventory and fixed assets were destroyed and the leased facility became inoperable. Estimated losses of $5.0 million related to destroyed inventory and fixed assets, excess expenses incurred and building reconstruction costs were recorded for the year ended December 31, 2013. Additionally, we have recorded $1.3 million in revenue from business interruption insurance proceeds for the year ended December 31, 2013 and $0.7 million for the six months ended June 28, 2014. As the amounts are recoverable against our property and business interruption insurance policies and recovery is considered probable, we have recorded a corresponding insurance receivable as follows (in thousands):
		Six Months Ended
		June 28, 2014
	Balance, beginning of period	$	6,261
	Change in estimated losses		(109	)
	Business interruption		735
	Claim payments		(2,111	)
	Balance, end of period	$	4,776
	Segment Reporting
	We market and distribute our products through four operating segments, Bracing and Vascular, Recovery Sciences, Surgical Implant, and International. Our Bracing and Vascular, Recovery Sciences, and Surgical Implant segments generate their revenues within the United States. Our Bracing and Vascular segment offers rigid knee braces, orthopedic soft goods, cold therapy products, vascular systems, compression therapy products and therapeutic footwear for the diabetes care market. Our Recovery Sciences segment offers home electrotherapy, iontophoresis, home traction products, bone growth stimulation products and clinical physical therapy equipment. Our Surgical Implant segment offers a comprehensive suite of reconstructive joint products for the knee, hip and shoulder. Our International segment offers all of our products to customers outside the United States. See Note 15 for additional information about our reportable segments.
	Use of Estimates
	The preparation of financial statements in conformity with accounting principles generally accepted in the United States (GAAP) requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Estimates and assumptions are used in accounting for, among other things, contractual allowances, rebates, product returns, warranty obligations, allowances for doubtful accounts, valuation of inventories, self-insurance reserves, income taxes, loss contingencies, fair values of derivative instruments, fair values of long-lived assets and any related impairments, capitalization of costs associated with internally developed software and stock-based compensation. Actual results could differ from those estimates.
	Basis of Presentation
	We consolidate the results of operations of our 50% owned subsidiary, Medireha GmbH (Medireha), and reflect the 50% share of results not owned by us as noncontrolling interests in our Unaudited Condensed Consolidated Statements of Operations. We maintain control of Medireha through certain rights that enable us to prohibit certain business activities that are not consistent with our plans for the business and provide us with exclusive distribution rights for products manufactured by Medireha.
	Interim Reporting
	The accompanying Unaudited Condensed Consolidated Financial Statements include our accounts and all voting interest entities where we exercise a controlling financial interest through the ownership of a direct or indirect majority voting interest. All significant intercompany accounts and transactions have been eliminated in consolidation. Our Unaudited Condensed Consolidated Financial Statements have been prepared in accordance with GAAP and with the instructions to Form 10–Q and Article 10 of Regulation S–X for interim financial information. Accordingly, these financial statements do not include all of the information required by GAAP or Securities and Exchange Commission (SEC) rules and regulations for complete financial statements. In the opinion of management, these financial statements reflect all adjustments (consisting of normal recurring adjustments) necessary for a fair presentation of the results of operations for the interim periods presented. The results of operations for any interim period are not necessarily indicative of results for the full year. These Unaudited Condensed Consolidated Financial Statements should be read in conjunction with our consolidated financial statements and notes thereto included in our Annual Report on Form 10–K for the year ended December 31, 2013.
	Recent Accounting Standards
	In July 2013, the Financial Accounting Standards Board (the “FASB”) issued an accounting standard update regarding the financial statement presentation of an unrecognized tax benefit when a net operating loss carryforward, a similar tax loss, or a tax credit carryforward exists. The guidance is effective prospectively for fiscal years, and interim periods within those years, beginning after December 15, 2013, with an option for early adoption. This update is consistent with our current financial statement presentation and therefore we do not believe the adoption of this standard will have an impact on the Company’s consolidated financial statements.
	In April 2014, the FASB issued accounting standards update, which includes amendments that change the requirements for reporting discontinued operations and require additional disclosures about discontinued operations. Under the new guidance, only disposals representing a strategic shift in operations—that is, a major effect on the organization’s operations and financial results should be presented as discontinued operations. Examples include a disposal of a major geographic area, a major line of business, or a major equity method investment. Additionally, the update requires expanded disclosures about discontinued operations that will provide financial statement users with more information about the assets, liabilities, income, and expenses of discontinued operations. The guidance is effective prospectively for fiscal years beginning after December 15, 2014 and interim periods within annual periods beginning on or after December 15, 2015. The Company is currently evaluating the new guidance to determine the impact it may have to its consolidated financial statements.
	In May 2014, the FASB issued an accounting standards update related to revenue from contracts with customers. The new standard provides a five-step approach to be applied to all contracts with customers. The accounting standards update also requires expanded disclosures about revenue recognition. The guidance is effective for fiscal years beginning after December 15, 2016 and interim periods within that reporting period. Early adoption is not permitted. The Company is currently evaluating the new guidance to determine the impact it may have to its consolidated financial statements.

ACQUISITION

ACQUISITION	6 Months Ended
	Jun. 28, 2014
ACQUISITION	'
	2. ACQUISITION
	On January 23, 2014, we acquired all of the outstanding shares of capital stock of Speetec Implantate GmbH (“Speetec”). Speetec is a distributor and manufacturer of knee, hip and shoulder arthroplasty products in Germany. The purchase price consisted of a cash payment at closing of $5.0 million, a holdback of $1.3 million for potential indemnity claims and $1.6 million for the fair value of contingent consideration. The fair value of contingent consideration equals approximately 25% of the total potential contingent consideration of $7.3 million. The valuation is based on the probability weighted average estimate of achievement of revenue targets for 2014 and 2015. As of June 28, 2014, we reevaluated both the probability of achieving the Speetec revenue targets and the discounted present value of the current estimate of the future contingent payments, resulting in no significant change to the net fair value of the contingent consideration.
	The indemnity holdback accrues interest at the Euribor rate plus 100 basis points and is 50% payable in March 2015 and March 2016, respectively, if not used for indemnification claims. The contingent consideration is 50% payable in March 2015 and March 2016, respectively, if earned.
	The purchase price for this acquisition was allocated to the fair values of the net tangible and intangible assets acquired as follows (in thousands):
	Cash	$	489
	Accounts receivable		608
	Inventories		2,766
	Other current assets		154
	Property, plant & equipment		379
	Liabilities assumed		(1,642	)
	Deferred tax liabilities		(1,003	)
	Intangible assets		3,750
	Goodwill		2,383
	Total purchase price	$	7,884
	The purchase price allocation included $2.9 million assigned to intangible assets related to certain customer relationships existing on the acquisition date. The value of the customer relationships was based upon an estimate of the future discounted cash flows that would be derived from those customers, after deducting contributory asset charges. The purchase price allocation also included $0.6 million assigned to intangible assets related to a non-compete agreement with the sellers. The value of the non-compete agreement was based on the estimated present value of the cash flows associated with having the agreement in place, less the present value of the cash flows assuming the non-compete agreement was not in place. Additionally, the purchase price allocation included $0.3 million assigned to intangible assets related to trademarks and trade names. The value of the trademarks and trade names was determined primarily by estimating the present value of future royalty costs that will be avoided due to our ownership of the trade names and trademarks acquired.
	Goodwill represents excess of the purchase price over fair value of tangible and identifiable intangible assets acquired. All goodwill associated with the Speetec acquisition is allocated to our International reporting segment. Among the factors which resulted in goodwill for the Speetec acquisition was the opportunity to expand our direct presence in the German market with our surgical products.

ACCOUNTS_RECEIVABLE_RESERVES

ACCOUNTS RECEIVABLE RESERVES	6 Months Ended
	Jun. 28, 2014
ACCOUNTS RECEIVABLE RESERVES	'
	3. ACCOUNTS RECEIVABLE RESERVES
	A summary of activity in our accounts receivable reserves for doubtful accounts is presented below (in thousands):
		Six Months Ended
		June 28,			June 29,
		2014			2013
	Balance, beginning of period	$	32,957		$	25,211
	Provision for doubtful accounts		18,126			13,418
	Write-offs, net of recoveries		(15,464	)		(11,587	)
	Balance, end of period	$	35,619		$	27,042
	Our allowance for sales returns balance was $3.8 million and $4.6 million as of June 28, 2014 and June 29, 2013, respectively.

INVENTORIES

INVENTORIES	6 Months Ended
	Jun. 28, 2014
INVENTORIES	'
	4. INVENTORIES
	Inventories consist of the following (in thousands):
		June 28,			December 31,
		2014			2013
	Components and raw materials	$	59,349		$	59,825
	Work in process		7,785			7,373
	Finished goods		87,891			83,502
	Inventory held on consignment		33,600			27,969
			188,625			178,669
	Inventory reserves		(24,851	)		(23,686	)
		$	163,774		$	154,983
	A summary of the activity in our reserves for estimated slow moving, excess, obsolete and otherwise impaired inventory is presented below (in thousands):
		Six Months Ended
		June 28,			June 29,
		2014			2013
	Balance, beginning of period	$	23,686		$	17,313
	Provision charged to cost of sales		4,683			2,934
	Write-offs, net of recoveries		(3,518	)		(1,698	)
	Balance, end of period	$	24,851		$	18,549
	The write-offs to the reserve were principally related to the disposition of fully reserved inventory.

LONGLIVED_ASSETS

LONG-LIVED ASSETS	6 Months Ended
	Jun. 28, 2014
LONG-LIVED ASSETS	'
	5. LONG-LIVED ASSETS
	Goodwill
	Changes in the carrying amount of goodwill for the six months ended June 28, 2014 are presented in the table below (in thousands):
	Balance, beginning of period	$	1,149,331
	Acquisitions (see Note 2)		2,383
	Foreign currency translation		(1,156	)
	Balance, end of period	$	1,150,558
	Intangible Assets
	Identifiable intangible assets consisted of the following (in thousands):
	June 28, 2014	Gross Carrying			Accumulated			Intangible
		Amount			Amortization			Assets, Net
	Definite-lived intangible assets:
	Customer relationships	$	572,803		$	(317,429	)	$	255,374
	Patents and technology		486,734			(247,368	)		239,366
	Trademarks and trade names		26,130			(8,547	)		17,583
	Distributor contracts and relationships		4,885			(3,239	)		1,646
	Non-compete agreements		7,045			(4,020	)		3,025
		$	1,097,597		$	(580,603	)		516,994
	Indefinite-lived intangible assets:
	Trademarks and trade names								399,089
	Net identifiable intangible assets							$	916,083
	December 31, 2013	Gross Carrying			Accumulated			Intangible
		Amount			Amortization			Assets, Net
	Definite-lived intangible assets:
	Customer relationships	$	570,070		$	(290,359	)	$	279,711
	Patents and technology		486,246			(230,111	)		256,135
	Trademarks and trade names		25,820			(7,102	)		18,718
	Distributor contracts and relationships		5,054			(3,183	)		1,871
	Non-compete agreements		6,423			(3,149	)		3,274
		$	1,093,613		$	(533,904	)		559,709
	Indefinite-lived intangible assets:
	Trademarks and trade names								399,284
	Net identifiable intangible assets							$	958,993
	Our definite lived intangible assets are being amortized using the straight line method over their remaining weighted average useful lives of 5.6 years for customer relationships, 8.7 years for patents and technology, 3.1 years for distributor contracts and relationships, 6.7 years for trademarks and trade names, and 2.4 years for non-compete agreements. Based on our amortizable intangible asset balance as of June 28, 2014, we estimate that amortization expense will be as follows for the next five years and thereafter (in thousands):
	Remaining 2014	$	46,089
	2015		88,732
	2016		84,092
	2017		72,880
	2018		62,701
	Thereafter		162,500
		$	516,994

OTHER_CURRENT_LIABILITIES

OTHER CURRENT LIABILITIES	6 Months Ended
	Jun. 28, 2014
OTHER CURRENT LIABILITIES	'
	6. OTHER CURRENT LIABILITIES
	Other current liabilities consist of the following (in thousands):
		June 28,		December 31,
		2014		2013
	Accrued wages and related expenses	$	38,073	$	33,128
	Accrued commissions		14,284		16,489
	Accrued rebates		9,344		10,731
	Accrued other taxes		3,742		4,734
	Accrued professional expenses		3,350		3,372
	Income taxes payable		3,787		2,877
	Deferred tax liability		445		445
	Other accrued liabilities		33,036		37,696
		$	106,061	$	109,472

DERIVATIVE_INSTRUMENTS

DERIVATIVE INSTRUMENTS	6 Months Ended
	Jun. 28, 2014
DERIVATIVE INSTRUMENTS	'
	7. DERIVATIVE INSTRUMENTS
	From time to time, we use derivative financial instruments to manage interest rate risk related to our variable rate credit facilities and risk related to foreign currency exchange rates. Our objective is to reduce the risk to earnings and cash flows associated with changes in interest rates and changes in foreign currency exchange rates. Before acquiring a derivative instrument to hedge a specific risk, we evaluate potential natural hedges. Factors considered in the decision to hedge an underlying market exposure include the materiality of the risk, the volatility of the market, the duration of the hedge, and the availability, effectiveness and cost of derivative instruments. We do not use derivative instruments for speculative or trading purposes.
	All derivatives, whether designated as hedging relationships or not, are recorded on the balance sheet at fair value. The fair value of our derivatives is determined through the use of models that consider various assumptions, including time value, yield curves and other relevant economic measures which are inputs that are classified as Level 2 in the fair value hierarchy. The classification of gains and losses resulting from changes in the fair values of derivatives is dependent on the intended use of the derivative and its resulting designation. Our interest rate swap agreements were designated as cash flow hedges, and accordingly, effective portions of changes in the fair value of the cash flow hedges were recorded in accumulated other comprehensive income (loss) and subsequently reclassified into our Unaudited Condensed Consolidated Statement of Operations when the hedged forecasted transaction affects income (loss). Ineffective portions of changes in the fair value of cash flow hedges are recognized in income (loss). Our foreign exchange contracts have not been designated as hedges, and accordingly, changes in the fair value of the derivatives are recorded in income (loss).
	Foreign Exchange Rate Contracts. We utilize Mexican Peso (MXN) foreign exchange forward contracts to hedge a portion of our exposure to fluctuations in foreign exchange rates, as our Mexico-based manufacturing operations incur costs that are largely denominated in MXN. Foreign exchange forward contracts held as of June 28, 2014 expire weekly through November 2014. While our foreign exchange forward contracts act as economic hedges, we have not designated such instruments as hedges for accounting purposes. Therefore, gains and losses resulting from changes in the fair values of these derivative instruments are recorded in Other income (expense), net, in our accompanying Unaudited Condensed Consolidated Statements of Operations.
	Information regarding the notional amounts of our foreign exchange forward contracts is presented in the table below (in thousands):
		Notional Amount (MXN)								Notional Amount (USD)
		June 28,				December 31,				June 28,				December 31,
		2014				2013				2014				2013
	Foreign exchange contracts not designated as hedges		84,067				302,730			$	6,354			$	22,959
	The following table summarizes the fair value of derivative instruments in our Unaudited Condensed Consolidated Balance Sheets (in thousands):
		Balance Sheet Location		June 28,				December 31,
				2014				2013
	Derivative Assets:
	Foreign exchange forward contracts not designated as hedges	Other current assets		$	103			$	—
	Derivative Liabilities:
	Foreign exchange forward contracts not designated as hedges	Other current liabilities			—				44
	The following table summarizes the effect our derivative instruments have on our Unaudited Condensed Consolidated Statements of Operations (in thousands):
				Three Months Ended								Six Months Ended
		Location of gain (loss)		June 28,				June 29,				June 28,				June 29,
				2014				2013				2014				2013
	Foreign exchange forward contracts not designated as hedges	Other income		$	77			$	(368	)		$	147			$	(777	)
		(expense), net

FAIR_VALUE_MEASUREMENTS

FAIR VALUE MEASUREMENTS	6 Months Ended
	Jun. 28, 2014
FAIR VALUE MEASUREMENTS	'
	8. FAIR VALUE MEASUREMENTS
	Financial assets and liabilities are classified based on the lowest level of input that is significant to the fair value measurements. Our assessment of the significance of a particular input to the fair value measurements requires judgment and may affect the valuation of the assets and liabilities being measured and their placement within the fair value hierarchy.
	The fair value of contingent consideration for the Speetec acquisition equals approximately 25% of the total potential contingent consideration of $7.3 million. The valuation is based on the probability weighted average estimate of achievement of revenue targets for 2014 and 2015. The fair value of the expected payment was then calculated using a 9.9% discount rate as the contingent consideration is 50% payable in March 2015 and March 2016, respectively, if earned. As of June 28, 2014, we reevaluted both the probability of achieving the revenue targets and the discounted present value of the current estimate of the future contingent payments, resulting in no significant change to the net fair value of the contingent consideration. This fair value measurement is categorized within Level 3 of the fair value hierarchy.
	During the year ended December 31, 2013, we remeasured the fair value of the contingent consideration related to our December 2012 acquisition of Exos Corporation. We initially valued the contingent consideration at $8.2 million based on the probability weighted estimate of approximately 95% for the achievement of certain specified milestones and the budgeted 2013 Exos product line revenues. Our remeasurement of the fair value based on the probability of achieving the budgeted Exos revenue and certain specified milestones and the discounted present value of the current estimate of the future contingent payment resulted in a reduction of $2.5 million to the net fair value of the contingent consideration. This fair value measurement is categorized within Level 3 of the fair value hierarchy. The $5.7 million of contingent consideration was paid to Exos Corporation in April 2014.
	The following tables present the balances of financial assets and liabilities measured at fair value on a recurring basis (in thousands):
	As of June 28, 2014	Quoted Prices			Significant		Significant		Recorded
		in Active			Other		Unobservable		Balance
		Markets for			Observable		Inputs
		Identical Assets			Inputs		(Level 3)
		(Level 1)			(Level 2)
	Assets:
	Foreign exchange forward contracts not designated as hedges	$	—		$	103	$	—	$	103
	Liabilities:
	Contingent consideration	$	—		$	—	$	1,635	$	1,635
	As of December 31, 2013	Quoted Prices			Significant		Significant		Recorded
		in Active			Other		Unobservable		Balance
		Markets for			Observable		Inputs
		Identical Assets			Inputs		(Level 3)
		(Level 1)			(Level 2)
	Liabilities:
	Foreign exchange forward contracts not designated as hedges	$	—		$	44	$	—	$	44
	Contingent consideration	$	—		$	—	$	5,690	$	5,690
	The table below presents reconciliation of all financial assets and liabilities measured at fair value on a recurring basis using significant unobservable inputs (Level 3) for the six months ended June 28, 2014 (in thousands):
		Six Months Ended
		June 28, 2014
	Balance, beginning of period	$	5,690
	Acquisitions		1,627
	Payment of contingent consideration		(5,690	)
	Foreign currency translation		8
	Balance, end of period	$	1,635

DEBT

DEBT	6 Months Ended
	Jun. 28, 2014
DEBT	'
	9. DEBT
	Debt obligations consists of the following (in thousands):
			June 28,			December 31,
			2014			2013
	Senior secured credit facilities:
	Revolving credit facility		$	22,000		$	38,000
	Term Loan:
	$891.2 million New Tranche B term loans, net of unamortized original issuance discount of $6.0 million as of June 28, 2014			885,291			—
	$853.4 million tranche B term loans, net of unamortized original issuance discount of $7.1 million as of December 31, 2013			—			846,297
	8.75% Second priority senior secured notes, including unamortized original issue premium of $4.9 million and $5.5 million as of June 28, 2014 and December 31, 2013, respectively			334,945			335,490
	9.875% Senior unsecured notes			440,000			440,000
	7.75% Senior unsecured notes			300,000			300,000
	9.75% Senior subordinated notes			300,000			300,000
	Other			152			—
	Total debt			2,282,388			2,259,787
	Current maturities			(8,912	)		(8,620	)
	Long-term debt		$	2,273,476		$	2,251,167
	Senior Secured Credit Facilities
	On November 20, 2007, we entered into senior secured credit facilities consisting of a $1,065.0 million term loan facility maturing in May 2014 and a $100.0 million revolving credit facility maturing in November 2013. On March 20, 2012, we amended and restated our senior secured credit facilities, which (1) permitted the issuance of $230.0 million aggregate principal of 8.75% second priority senior secured notes (as defined and further described below); (2) extended the maturity of $564.7 million of the original term loans outstanding under the original senior secured credit facilities to November 1, 2016 (“extended term loans”); (3) provided for the issuance of a new $350.0 million tranche of term loans that will mature on September 15, 2017 (such term loans, the “March 20 new term loans”); (4) deemed certain previous acquisitions and investments to be permitted under the terms of the senior secured credit facilities; (5) increased the total net leverage ratio limitation in the permitted acquisitions covenant from 7.0x to 7.5x; (6) changed the financial maintenance covenant from a senior secured leverage ratio covenant to a senior secured first lien leverage ratio covenant; and (7) replaced our original senior secured revolving credit facilities with a new $100.0 million revolving credit facility (the “revolving credit facility”) which matures on March 15, 2017.
	On March 30, 2012, we entered into an amendment to the senior secured credit facilities which, among other things, provided for the issuance of an additional $105.0 million of new term loans that will mature on September 15, 2017 (such term loans, the “March 30 new term loans”). The net proceeds from this issuance were used to repay $103.5 million in aggregate principal amount of term loans under the original senior secured credit facilities and to pay related fees, premiums and expenses.
	On December 19, 2012, we entered into an incremental amendment to our senior secured credit facilities which provided for the issuance of an additional $25.0 million of new term loans on December 28, 2012 that mature on September 15, 2017 (such term loans, the “December 28 new term loans”; and, together with the March 20 new term loans and the March 30 new term loans, the “new term loans”). The net proceeds from the issuance were used to partially fund the acquisition of Exos Corporation.
	The March 20 new term loans were issued at a 1.5% discount. The March 30 new term loans were issued at a 1.0% discount and the December 28 new term loans were issued at par.
	On March 21, 2013, we entered into an amendment to the senior secured credit facilities which, among other things, (1) provided for the issuance of $421.4 million of additional term loans issued at par, the proceeds of which were used to prepay existing term loans; (2) extended the maturity of the extended term loans to September 15, 2017; (3) combined the additional term loans and the extended term loans into one new tranche (“tranche B term loans”); (4) reduced the interest rate margin applicable to all borrowings under the senior secured credit facilities; and (5) set the senior secured first lien leverage ratio covenant at a level of 4.25x for the duration of the agreement.
	On April 8, 2014, we entered into an amendment (the “Amendment”) to the senior secured credit facilities that, among other things, (1) provided for the issuance of $851.2 million of refinancing term loans (the “Refinancing Term Loans”) at par, the proceeds of which were used to prepay existing tranche B term loans; (2) provided for the issuance of $40.0 million of incremental term loans (the “Incremental Term Loans”) at par, the proceeds of which were used, among other things, to prepay the loans then-outstanding under the revolving credit facility and fees and expenses associated with the Amendment; (3) combined the Refinancing Term Loans and the Incremental Term Loans into one new tranche ( the “New Tranche B Term Loans”); (4) reduced the interest rate margin applicable to all borrowings (including the revolving borrowing) under the senior secured credit facilities; and (5) set the senior secured first lien leverage ratio covenant at a level of 4.75x for the duration of the agreement. The remaining unamortized original issue discounts from the previous term loan issuances are being amortized over the term of the New Tranche B Term Loans using the effective interest method.
	As of June 28, 2014, the market values of our New Tranche B Term Loans and drawings under our revolving credit facility were $894.6 million and $20.2 million, respectively. We determine market value using trading prices for the senior secured credit facilities on or near that date. This fair value measurement is categorized within Level 2 of the fair value hierarchy.
	Interest Rates. Effective April 8, 2014, the interest rate margins applicable to borrowings under the senior secured revolving credit facilities are, at our option, either (a) the Eurodollar rate, plus 325 basis points or (b) a base rate determined by reference to the highest of (1) the prime rate, (2) the federal funds rate, plus 0.50% and (3) the Eurodollar rate for a one-month interest period, plus in each case 325 basis points. The interest rate margins applicable to the New Tranche B Term Loans are, at our option, either (a) the Eurodollar rate plus 325 basis points or (b) a base rate plus 325 basis points. There is a minimum LIBOR rate applicable to the Eurodollar component of interest rates on New Tranche B Term Loans of 1.00%. The applicable margin for borrowings under the senior secured revolving credit facilities may be reduced, subject to our attaining certain leverage ratios. As of June 28, 2014, our weighted average interest rate for all borrowings under the senior secured credit facilities was 4.23%.
	Fees. In addition to paying interest on outstanding principal under the senior secured credit facilities, we are required to pay a commitment fee to the lenders under the senior secured revolving credit facilities with respect to the unutilized commitments thereunder. The current commitment fee rate is 0.50% per annum, subject to step-downs based upon the achievement of certain leverage ratios. We must also pay customary letter of credit fees.
	Principal Payments. We are required to pay annual payments in equal quarterly installments on the New Tranche B Term Loans in an amount equal to 1.00% of the funded total principal amount through June 2017, with any remaining amount payable in full at maturity in September 2017.
	Prepayments. The senior secured credit facilities require us to prepay outstanding term loans, subject to certain exceptions, with (1) 50% (which percentage can be reduced to 25% or 0% upon our attaining certain leverage ratios) of our annual excess cash flow, as defined in the credit agreement relating to the senior secured credit facilities (such agreement, the “credit agreement”); (2) 100% of the net cash proceeds above an annual amount of $25.0 million from non-ordinary course asset sales (including insurance and condemnation proceeds) by us and our restricted subsidiaries, subject to certain exceptions, including a 100% reinvestment right if reinvested or committed to be reinvested within 15 months of such asset sale or disposition so long as such reinvestment is completed within 180 days thereafter; and (3) 100% of the net cash proceeds from the issuance or incurrence of debt by us and our restricted subsidiaries, other than proceeds from debt permitted to be incurred under the senior secured credit facilities and related amendments. Any mandatory prepayments are applied to the term loan facility in direct order of maturity. We were not required to make any such prepayments in the six months ended June 28, 2014.
	Subject to certain exceptions, voluntary prepayments of the New Tranche B Term Loans within one year of the effective date of the Amendment are subject to a 1.0% “soft call” premium, while other voluntary prepayments of outstanding loans under the senior secured credit facilities may be made at any time without premium or penalty, provided that voluntary prepayments of Eurodollar loans made on a date other than the last day of an interest period applicable thereto shall be subject to customary breakage costs.
	Guarantee and Security. All obligations under the senior secured credit facilities are unconditionally guaranteed by DJO Holdings LLC (“DJO Holdings”) and each of our existing and future direct and indirect wholly-owned domestic subsidiaries other than immaterial subsidiaries, unrestricted subsidiaries and subsidiaries that are precluded by law or regulation from guaranteeing the obligations (collectively, the “Guarantors”).
	All obligations under the senior secured credit facilities, and the guarantees of those obligations, are secured by pledges of 100% of our capital stock, 100% of the capital stock of each wholly-owned domestic subsidiary and 65% of the capital stock of each wholly owned foreign subsidiary that is, in each case, directly owned by us or one of the Guarantors, and a security interest in, and mortgages on, substantially all tangible and intangible assets of DJO Holdings, DJOFL and each Guarantor.
	Certain Covenants and Events of Default. The senior secured credit facilities contain a number of covenants that, among other things, restrict, subject to certain exceptions, our and our subsidiaries’ ability to:
		•		incur additional indebtedness;
		•		create liens on assets;
		•		change fiscal years;
		•		enter into sale and leaseback transactions;
		•		engage in mergers or consolidations;
		•		sell assets;
		•		pay dividends and other restricted payments;
		•		make investments, loans or advances;
		•		repay subordinated indebtedness;
		•		make certain acquisitions;
		•		engage in certain transactions with affiliates;
		•		restrict the ability of restricted subsidiaries that are not Guarantors to pay dividends or make distributions;
		•		amend material agreements governing our subordinated indebtedness; and
		•		change our lines of business.
	In addition, the senior secured credit facilities require us to maintain a maximum senior secured first lien leverage ratio of consolidated senior secured first lien debt to Adjusted EBITDA (as defined in the credit agreement) of 4.75:1 for the trailing twelve months ended June 28, 2014. The senior secured credit facilities also contain certain customary affirmative covenants and events of default. As of June 28, 2014, our actual senior secured first lien net leverage ratio was 3.26:1, and we were in compliance with all other applicable covenants.
	8.75% Second Priority Senior Secured Notes
	On March 20, 2012 and October 1, 2012, we issued $330.0 million aggregate principal amount of 8.75% second priority senior secured notes (8.75% Notes) maturing on March 15, 2018. The 8.75% Notes are guaranteed jointly and severally and on a senior secured basis by each of DJOFL’s existing and future direct and indirect wholly-owned domestic subsidiaries that guarantee any of DJOFL’s indebtedness, or any indebtedness of DJOFL’s domestic subsidiaries, or is an obligor under the senior secured credit facilities.
	Pursuant to a second lien security agreement, the 8.75% Notes are secured by second priority liens, subject to permitted liens, on certain of our assets that secure borrowings under the senior secured credit facilities.
	As of June 28, 2014, the market value of the 8.75% Notes was $353.1 million. We determined market value using trading prices for the 8.75% Notes on or near that date. This fair value measurement is categorized within Level 2 of the fair value hierarchy.
	Optional Redemption. Under the agreement governing the 8.75% Notes (8.75% Indenture), prior to March 15, 2015, we have the option to redeem some or all of the 8.75% Notes for cash at a redemption price equal to 100% of the then outstanding principal balance plus an applicable make-whole premium, plus accrued and unpaid interest. Beginning on March 15, 2015, we may redeem some or all of the 8.75% Notes at a redemption price of 104.375% of the then outstanding principal balance, plus accrued and unpaid interest. The redemption price decreases to 102.188% and 100% of the then outstanding principal balance at March 15, 2016 and 2017, respectively, plus accrued and unpaid interest. Additionally, from time to time, before March 15, 2015, we may redeem up to 35% of the 8.75% Notes at a redemption price equal to 108.75% of the then outstanding principal balance, plus accrued and unpaid interest, in each case, with proceeds we raise, or a direct or indirect parent company raises, in certain offerings of equity of DJOFL or its direct or indirect parent companies, as long as at least 65% of the aggregate principal amount of the 8.75% Notes issued remains outstanding.
	9.875% Senior Unsecured Notes
	On October 1, 2012, we issued $440.0 million aggregate principal amount of new 9.875% senior unsecured notes (9.875% Notes) maturing on April 15, 2018. The 9.875% Notes are guaranteed jointly and severally and on an unsecured senior basis by each of DJOFL’s existing and future direct and indirect wholly owned domestic subsidiaries that guarantee any of DJOFL’s indebtedness or any indebtedness of DJOFL’s domestic subsidiaries or is an obligor under DJOFL’s senior secured credit facilities.
	As of June 28, 2014, the market value of the 9.875% Notes was $475.2 million. We determined market value using trading prices for the 9.875% Notes on or near that date. This fair value measurement is categorized within Level 2 of the fair value hierarchy.
	Optional Redemption. Under the agreement governing the 9.875% Notes (the 9.875% Indenture), prior to April 15, 2015, we have the option to redeem some or all of the 9.875% Notes for cash at a redemption price equal to 100% of the then outstanding principal balance plus an applicable make-whole premium plus accrued and unpaid interest. Beginning on April 15, 2015, we may redeem some or all of the 9.875% Notes at a redemption price of 104.938% of the then outstanding principal balance plus accrued and unpaid interest. The redemption price decreases to 102.469% and 100% of the then outstanding principal balance at April 2016 and 2017, respectively. Additionally, from time to time, before April 15, 2015, we may redeem up to 35% of the 9.875% Notes at a redemption price equal to 109.875% of the principal amount then outstanding, plus accrued and unpaid interest, in each case, with proceeds we raise, or a direct or indirect parent company raises, in certain offerings of equity of DJOFL or its direct or indirect parent companies, as long as at least 65% of the aggregate principal amount of the 9.875% Notes issued remains outstanding.
	7.75% Senior Unsecured Notes
	On April 7, 2011, we issued $300.0 million aggregate principal amount of 7.75% senior unsecured notes (7.75% Notes) maturing on April 15, 2018. The 7.75% Notes are guaranteed jointly and severally and on a senior unsecured basis by each of DJOFL’s existing and future direct and indirect wholly-owned domestic subsidiaries that guarantee any of DJOFL’s indebtedness, or any indebtedness of DJOFL’s domestic subsidiaries, or is an obligor under the senior secured credit facilities.
	As of June 28, 2014, the market value of the 7.75% Notes was $314.3 million. We determined market value using trading prices for the 7.75% Notes on or near that date. This fair value measurement is categorized within Level 2 of the fair value hierarchy.
	Optional Redemption. Under the agreement governing the 7.75% Notes (the 7.75% Indenture), prior to April 15, 2014, we have the option to redeem some or all of the 7.75% Notes for cash at a redemption price equal to 100% of the then outstanding principal balance plus an applicable make-whole premium plus accrued and unpaid interest. Beginning on April 15, 2014, we may redeem some or all of the 7.75% Notes at a redemption price of 105.813% of the then outstanding principal balance plus accrued and unpaid interest. The redemption price decreases to 103.875%, 101.938% and 100% of the then outstanding principal balance at April 15, 2015, 2016 and 2017, respectively. Additionally, from time to time, before April 15, 2014, we may redeem up to 35% of the 7.75% Notes at a redemption price equal to 107.75% of the principal amount then outstanding, plus accrued and unpaid interest, in each case, with proceeds we raise, or a direct or indirect parent company raises, in certain offerings of equity of us or our direct or indirect parent companies, as long as at least 65% of the aggregate principal amount of the 7.75% Notes issued remains outstanding.
	9.75% Senior Subordinated Notes
	On October 18, 2010, we issued $300.0 million aggregate principal amount of 9.75% senior subordinated notes (9.75% Notes) maturing on October 15, 2017. The 9.75% Notes are guaranteed jointly and severally and on an unsecured senior basis by each of DJOFL’s existing and future direct and indirect wholly-owned domestic subsidiaries that guarantee any of DJOFL’s indebtedness, or any indebtedness of DJOFL’s domestic subsidiaries, or is an obligor under the senior secured credit facilities.
As of June 28, 2014, the market value of the 9.75% Notes was $315.0 million. We determined market value using trading prices for the 9.75% Notes on or near that date. This fair value measurement is categorized within Level 2 of the fair value hierarchy.
Optional Redemption. Under the agreement governing the 9.75% Notes (the 9.75% Indenture), prior to October 15, 2013, we have the option to redeem some or all of the 9.75% Notes for cash at a redemption price equal to 100% of the then outstanding principal balance plus an applicable make-whole premium, plus accrued and unpaid interest. Beginning on October 15, 2013, we may redeem some or all of the 9.75% Notes at a redemption price of 107.313% of the then outstanding principal balance, plus accrued and unpaid interest. The redemption price decreases to 104.875%, 102.438% and 100% of the then outstanding principal balance at October 15, 2014, 2015 and 2016, respectively. Additionally, from time to time, before October 15, 2013, we may redeem up to 35% of the 9.75% Notes at a redemption price equal to 109.75% of the principal amount then outstanding, plus accrued and unpaid interest, in each case, with proceeds we raise, or a direct or indirect parent company raises, in certain offerings of equity of DJOFL or its direct or indirect parent companies, as long as at least 65% of the aggregate principal amount of the 9.75% Notes issued remains outstanding.
Change of Control
Upon the occurrence of a change of control, unless DJOFL has previously sent or concurrently sends a notice exercising its optional redemption rights with respect to its 8.75% Notes, 9.875% Notes, 7.75% Notes, and 9.75% Notes (collectively, the Notes), DJOFL will be required to make an offer to repurchase all of the Notes at 101% of the then outstanding principal balance, plus accrued and unpaid interest.
Covenants
The indentures for each of the Notes issuances contain covenants limiting, among other things, our and our restricted subsidiaries’ ability to (i) incur additional indebtedness or issue certain preferred and convertible shares, pay dividends on, redeem, repurchase or make distributions in respect of the capital stock of DJO or make other restricted payments, (ii) make certain investments, (iii) sell certain assets, (iv) create liens on certain assets to secure debt, (v) consolidate, merge, sell or otherwise dispose of all or substantially all of our assets, (vi) enter into certain transactions with affiliates, or (vii) designate our subsidiaries as unrestricted subsidiaries. As of June 28, 2014, we were in compliance with all applicable covenants.
Our ability to continue to meet the covenants related to our indebtedness specified above in future periods will depend, in part, on events beyond our control, and we may not continue to meet those covenants. A breach of any of these covenants in the future could result in a default under the senior secured credit facilities, the 8.75% Indenture, the 9.75% Indenture, the 9.875% Indenture and the 7.75% Indenture (collectively, the Indentures), at which time the lenders could elect to declare all amounts outstanding under the senior secured credit facilities to be immediately due and payable. Any such acceleration would also result in a default under the Indentures.
Loss on Modification and Extinguishment of Debt
During the six months ended June 28, 2014, we recognized a loss on modification and extinguishment of debt of $1.0 million. The loss consists of $0.4 million of arrangement and amendment fees and other fees and expenses incurred in connection with the amendment of our senior secured credit facilities and $0.6 million related to the non-cash write off of unamortized debt issuance costs and original issue discount associated with the portion of our original term loans which were extinguished.
During the six months ended June 29, 2013, we recognized a loss on modification and extinguishment of debt of $1.1 million. The loss consists of $0.9 million of arrangement and amendment fees and other fees and expenses incurred in connection with the amendment of our senior secured credit facilities and $0.2 million related to the non-cash write off of unamortized debt issuance costs and original issue discount associated with the portion of our original term loans which were extinguished.
Debt Issuance Costs
As of June 28, 2014 and December 31, 2013, we had $32.8 million and $35.7 million, respectively, of unamortized debt issuance costs, which are included in Other assets in our Unaudited Condensed Consolidated Balance Sheets. For each of the six month periods ended June 28, 2014 and June 29, 2013, we capitalized $1.5 million of debt issuance costs incurred in connection with the amendment of our senior secured credit facilities.
For the three and six months ended June 28, 2014, amortization of debt issuance costs was $2.0 million and $3.9 million, respectively. For the three and six months ended June 29, 2013, amortization of debt issuance costs was $1.8 million and $3.6 million, respectively. Amortization of debt issuance costs was included in Interest expense in our Unaudited Condensed Consolidated Statements of Operations for each of the periods presented.

INCOME_TAXES

INCOME TAXES	6 Months Ended
	Jun. 28, 2014
INCOME TAXES	'
	10. INCOME TAXES
	Income taxes for the interim periods presented have been included in our Unaudited Condensed Consolidated Financial Statements on the basis of an estimated annual effective tax rate, adjusted for discrete items. The income tax expense for these periods differed from the amounts which would have been recorded using the U.S. statutory tax rate due primarily to certain valuation allowances provided against deferred tax assets, the impact of nondeductible expenses, foreign taxes, and deferred taxes on the assumed repatriation of foreign earnings.
	For the three and six months ended June 28, 2014, we recorded income tax expense of approximately $6.8 million and $9.4 million on pre-tax losses of $18.5 million and $52.0 million, resulting in negative effective tax rates of 36.6% and 18.0%, respectively. For the three and six months ended June 29, 2013, we recorded income tax expense of $2.2 million and $7.0 million on pre-tax losses of $18.4 million and $45.7 million, resulting in negative effective tax rates of 12.0% and 15.4%, respectively. Our effective tax rates are negative primarily due to valuation allowances provided against U.S. federal and state deferred tax assets. Given the relationship between fixed dollar tax items and pre-tax financial results, the projected annual effective tax rate can change materially based on small variations of income.
	We have recorded valuation allowances against a portion of the deferred tax assets related to our 2014 and 2013 U.S. federal and state net operating losses. We record net deferred tax assets to the extent we conclude that it is more likely than not that the related deferred tax assets will be realized. In making such determination, we consider all available positive and negative evidence, including future reversals of existing taxable temporary differences, projected future taxable income, tax planning strategies and recent financial operations. At this time, we cannot conclude that it is more likely than not that the benefit from certain U.S. federal and state net operating loss carryforwards will be realized. Accordingly, we have provided a valuation allowance of $13.4 million and $26.9 million, respectively, on the deferred tax assets related to the net operating loss carryforwards generated in the three and six months ended June 28, 2014. If our assumptions change and we determine that it is more likely than not that we will be able to realize the deferred tax assets related to these net operating losses, reversal of the valuation allowances we have recorded against those deferred tax assets will be recognized as a reduction of income tax expense. The establishment of valuation allowances does not preclude us from utilizing our loss carryforwards or other deferred tax assets in the future and does not impact our cash resources.
	We and our subsidiaries file income tax returns in the U.S. federal jurisdiction and various states and foreign jurisdictions. With few exceptions, we are no longer subject to U.S. federal, state and local, or foreign income tax examinations by tax authorities for years before 2009.
	At June 28, 2014, our gross unrecognized tax benefits were $13.6 million reflecting a decrease of $0.9 million from the unrecognized amount of $14.5 million at December 31, 2013. As of June 28, 2014, we have $2.6 million accrued for interest and penalties related to these unrecognized tax benefits. To the extent all or a portion of our gross unrecognized tax benefits are recognized in the future, no U.S. federal tax benefit for related state income tax deductions would result due to the existence of the U.S. federal valuation allowance. We anticipate that approximately $0.7 million aggregate of unrecognized tax benefits each of which are individually immaterial will decrease in the next twelve months due to the expiration of statutes of limitation. As of June 28, 2014, we have unrecognized various foreign and U.S. state tax benefits of approximately $5.8 million, which, if recognized, would impact our effective tax rate in future periods.

STOCK_OPTION_PLANS_AND_STOCKBA

STOCK OPTION PLANS AND STOCK-BASED COMPENSATION	6 Months Ended
	Jun. 28, 2014
STOCK OPTION PLANS AND STOCK-BASED COMPENSATION	'
	11. STOCK OPTION PLANS AND STOCK-BASED COMPENSATION
	Stock Option Plan
	We have one active equity compensation plan, the DJO 2007 Incentive Stock Plan (2007 Plan) under which we are authorized to grant awards of stock, options, and other stock-based awards of shares of common stock of our indirect parent, DJO, subject to adjustment in certain events. The total number of shares available to grant under the 2007 plan is 10,575,529.
	Options issued under the 2007 Plan can be either incentive stock options or non-qualified stock options. The exercise price of stock options granted will not be less than 100% of the fair market value of the underlying shares on the date of grant and will expire no more than ten years from the date of grant.
	Options granted prior to 2012 vest as follows: one-third of each stock option grant vests over a specified period of time contingent solely upon the awardees’ continued employment with us (Time-Based Options). Another one-third of each stock option grant will vest upon achieving a minimum return of money on invested capital (MOIC), as defined, with respect to Blackstone’s aggregate investment in DJO’s capital stock, to be achieved by Blackstone following a liquidation of all or a portion of its investment in DJO’s capital stock (Market Return Options). The final one-third of each stock option grant will vest based upon achieving an increased minimum return of MOIC, as defined, with respect to Blackstone’s aggregate investment in DJO’s capital stock, to be achieved by Blackstone following a liquidation of all or a portion of its investment in DJO’s capital stock (Enhanced Market Return Options).
	Options granted to employees in 2012 vest in four equal installments beginning in 2012 and for each of the three calendar years following 2012, with each such installment vesting only if the final reported financial results for such year show that the Adjusted EBITDA for such year equaled or exceeded the Adjusted EBITDA amount in the financial plan approved by DJO’s Board of Directors for such year (Performance Options). In the event that the Adjusted EBITDA in any of such four years falls short of the amount of Adjusted EBITDA in the financial plan for that year, the installment that did not therefore vest at the end of such year shall be eligible for subsequent vesting at the end of the four year vesting period if the cumulative Adjusted EBITDA for such four years equals or exceeds the cumulative Adjusted EBITDA in the financial plans for such four years and the Adjusted EBITDA in the fourth vesting year equals or exceeds the Adjusted EBITDA in the financial plan for such year. In addition, in the event Blackstone achieves a minimum return of MOIC with respect to Blackstone’s aggregate investment in DJO’s capital stock following a liquidation of all or a portion of its investment in DJO’s capital stock, any unvested installments from prior years and all installments for future years shall thereupon vest.
	In February 2013, 310,000 options previously granted to new employees in 2012 were amended to convert one-third of such options into Time-Based Options, with the remaining two-thirds continuing to be Performance Options. Additionally, all 2012 Performance Options were amended to allow for vesting of the 2012 Adjusted EBITDA tranche if the 2013 Adjusted EBITDA results equal or exceed an enhanced amount of Adjusted EBITDA over the amount reflected in the 2013 financial plan. Options granted in 2013 and 2014 to existing employees had the same terms as the Performance Options described above and options granted to new employees in 2013 and 2014 had the same terms as the options amended in February 2013.
	In December 2013, options were granted to employees following the net exercise of their Rollover Options which were scheduled to expire in December 2013. These new options were fully vested on the date of grant and have a term of ten years (“2013 Vested Options”).
	In February 2014, all 2012 and 2013 Performance Options were amended to allow for vesting of the 2012 and 2013 Adjusted EBITDA tranche if the 2014 Adjusted EBITDA results equal or exceed an enhanced amount of Adjusted EBITDA reflected in the 2014 financial plan.
	Except for options granted to the Chairman of the Board and two other board members as described below, options are typically granted annually to members of our Board of Directors who are not affiliates of Blackstone (referred to as Director Service Options). The Director Service Options vest in increments of 33 1/3% per year on each of the first through third anniversary dates of the grant date, contingent upon the optionee’s continued service as a director. The options granted to the Chairman of the Board and the two other board members vest as follows: one-third of the stock option grant vests in increments of 33 1/3% per year on each of the first through third anniversary dates from the grant date contingent upon the optionee’s continued service as a director; one-third of the stock option grant will vest in the same manner as the Market Return Options; and one-third of the stock option grant will vest in the same manner as the Enhanced Market Return Options.
	Stock-Based Compensation
	During the six months ended June 28, 2014, the compensation committee granted 1,049,500 options to employees, of which 769,497 were Performance Options and 280,003 were Time-Based Options. The weighted average grant date fair value of the Time-Based Options granted during the six months ended June 28, 2014 was $6.10.
	During the six months ended June 29, 2013, we granted 522,000 options to employees, of which 428,667 were Performance Options and 93,333 were Time-Based Options. Additionally, the compensation committee granted 13,800 Director Service Options to members of the Board of Directors. The weighted average grant date fair values of Time-Based Options and the Director Service Options granted during the six months ended June 29, 2013 were $5.81 and $5.80, respectively.
	The following table summarizes certain assumptions we used to estimate the fair value of the Time-Based Options and the Director Service Options of stock options granted:
		Three Months Ended						Six Months Ended
		June 28,			June 29,			June 28,			June 29,
		2014			2013			2014			2013
	Expected volatility		33.2	%		34.8	%		33.2	%		34.8-35.1	%
	Risk-free interest rate		2.2	%		0.9	%		2.0-2.2	%		0.7-0.9	%
	Expected years until exercise		6.4			6.2			6.4			6.2
	Expected dividend yield		0	%		0	%		0	%		0	%
	We recorded non-cash stock-based compensation expense during the periods presented as follows (in thousands):
		Three Months Ended						Six Months Ended
		June 28,			June 29,			June 28,			June 29,
		2014			2013			2014			2013
	Cost of goods sold	$	24		$	17		$	47		$	36
	Operating expenses (credits):
	Selling, general and administrative		465			668			883			1,198
	Research and development		(2	)		5			1			19
		$	487		$	690		$	931		$	1,253
	We have determined that it is not probable that we will meet the Adjusted EBITDA targets related to the Performance Options granted. As such, we did not recognize expense for any of the options which had the potential to vest in 2014. Additionally, we have not recognized expense for any of the options which have the potential to vest based on Adjusted EBITDA for 2015, 2016 and 2017, as some of these targets have not yet been established and we are unable to assess the probability of achieving such targets. Accordingly, we recognized stock-based compensation expense only for the Time-Based Options, the 2013 Vested Options and the Director Service Options granted in 2013 or 2014.
	In each of the periods presented above, for the options granted prior to 2012, we recognized stock-based compensation expense only for Time-Based Options granted to employees, as the performance components of the Market Return and Enhanced Market Return Options are not deemed probable at this time.
	Stock based compensation expense for options granted to non-employees was not significant to the Company for all periods presented, and was included in Selling, general and administrative expense in our Unaudited Condensed Consolidated Statements of Operations.

MEMBERSHIP_DEFICIT

MEMBERSHIP DEFICIT	6 Months Ended
	Jun. 28, 2014
MEMBERSHIP DEFICIT	'
	12. MEMBERSHIP DEFICIT
	During the six months ended June 28, 2014, DJO issued 80,110 shares of its common stock upon the net exercise of vested stock options that had been granted to two former members of DJO’s Board of Directors in 2006 in exchange for options that had previously been granted in the predecessor company to DJO (“Rollover Options”). Our stock incentive plan permits participants to exercise stock options using a net exercise method. In a net exercise, we withhold from the total number of shares that otherwise would be issued to a participant upon exercise of the stock option such number of shares having a fair market value at the time of exercise equal to the aggregate option exercise price and applicable income tax withholdings, and remit the remaining shares to the participant. The two former directors exercised these Rollover Options for a total of 411,200 shares of DJO’s common stock, from which we withheld 331,090 shares to cover $5.5 million of aggregate option exercise price and income tax withholdings and issued the remaining 80,110 shares.
	Additionally, during the six months ended June 28, 2014, DJO issued 1,334 shares of its common stock upon the exercise of stock options. Net proceeds from the share sales were contributed by DJO to us, and are included in Member capital in our Unaudited Condensed Consolidated Balance Sheet as of June 28, 2014.

RELATED_PARTY_TRANSACTIONS

RELATED PARTY TRANSACTIONS	6 Months Ended
	Jun. 28, 2014
RELATED PARTY TRANSACTIONS	'
	13. RELATED PARTY TRANSACTIONS
	Blackstone Management Partners LLC (BMP) has agreed to provide certain monitoring, advisory and consulting services to us for an annual monitoring fee equal to the greater of $7.0 million or 2% of consolidated EBITDA as defined in the Transaction and Monitoring Fee Agreement, payable in the first quarter of each year. The monitoring fee agreement will continue until the earlier of November 2019, or such date as DJO and BMP may mutually determine. DJO has agreed to indemnify BMP and its affiliates, directors, officers, employees, agents and representatives from and against all liabilities relating to the services contemplated by the Transaction and Monitoring Fee Agreement and the engagement of BMP pursuant to, and the performance of BMP and its affiliates of the services contemplated by, the Transaction and Monitoring Fee Agreement. At any time in connection with or in anticipation of a change of control of DJO, a sale of all or substantially all of DJO’s assets or an initial public offering of common stock of DJO, BMP may elect to receive, in lieu of remaining annual monitoring fee payments, a single lump sum cash payment equal to the then-present value of all then-current and future annual monitoring fees payable under the Transaction and Monitoring Fee Agreement, assuming a hypothetical termination date of the agreement to be November 2019. For each of the three and six month periods presented, we expensed $1.75 and $3.50 million related to the annual monitoring fee, which is recorded as a component of Selling, general and administrative expense in the Unaudited Condensed Consolidated Statements of Operations.

COMMITMENTS_AND_CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	6 Months Ended
	Jun. 28, 2014
COMMITMENTS AND CONTINGENCIES	'
	14. COMMITMENTS AND CONTINGENCIES
	Litigation
	From time to time, we are plaintiffs or defendants in various litigation matters in the ordinary course of our business, some of which involve claims for damages that are substantial in amount. We believe that the disposition of claims currently pending will not have a material adverse impact on our financial position or results of operations.
	Pain Pump Litigation
	Over the past 6 years, we have been named in numerous product liability lawsuits involving our prior distribution of a disposable drug infusion pump product (pain pump) manufactured by two third-party manufacturers that was distributed through our Bracing and Vascular segment. We currently are a defendant in three U.S. cases and a lawsuit in Canada which has been granted class action status for a class of approximately 45 claimants. We discontinued our sale of these products in the second quarter of 2009. These cases have been brought against the manufacturers and certain distributors of these pumps. All of these lawsuits allege that the use of these pumps with certain anesthetics for prolonged periods after certain shoulder surgeries or, less commonly, knee surgeries, has resulted in cartilage damage to the plaintiffs. In the past three years, we have entered into settlements with plaintiffs in approximately 130 pain pump lawsuits. Except for the payment by the Company of policy deductibles or self-insured retentions, our products liability carriers in three policy periods have paid the defense costs and settlements related to these claims, subject to reservation of rights to deny coverage for customary matters, including punitive damages and off-label promotion. The range of potential loss for these claims is not estimable, although we believe we have adequate insurance coverage for such claims. As of June 28, 2014, we have accrued $1.0 million for unpaid settlements in 16 cases, all of which will be paid by our product liability carriers.
	Lawsuit by Insurance Carrier
	In December 2013, one of our product liability insurance carriers, Ironshore Specialty Ins. Co. filed a complaint in the U.S. District Court for the Southern District of California, which seeks (a) either (i) rescission of an insurance policy (the “Policy”) purchased by the Company from the plaintiff and repayment by the Company of all amounts allegedly paid under the Policy, approximately $10 million, less premiums paid by the Company for the Policy, or, in the alternative, (ii) reformation of the Policy to exclude coverage for pain pump claims and repayment by the Company of all amounts allegedly paid under the Policy for such claims, in an unspecified amount; and/or (b) damages and other relief in an unspecified amount for alleged fraud and negligent misrepresentation based on an alleged failure by the Company and/or the involved Policy producers to disclose alleged material information while applying for the Policy. While we believe this case is without merit, we have brought third-party indemnification claims against our insurance broker and a wholesale broker who were involved in securing the Policy.
	Cold Therapy Litigation
	DJO is named in nine multi-plaintiff lawsuits involving a total of 172 plaintiffs alleging that the plaintiffs had been injured following use of certain cold therapy products manufactured by DJO. The complaints allege various product liability theories, including inadequate warnings regarding the risks associated with the use of cold therapy and failure to incorporate certain safety features into the design. No specific dollar amounts of damages are alleged in the complaints. These cases have been included in a coordinated proceeding in San Diego Superior Court with a similar number of cases filed against our competitors. Nine of the plaintiffs included in the cases filed against us have been selected as the first cases to be tried. The first of these “bellwether” cases commenced trial in July 2013. This trial ended with a deadlocked jury, resulting in no verdict and declaration of a mistrial. We are engaged in settlement discussions with plaintiffs with the goal of resolving these cases. The remaining bellwether cases which had been scheduled for trial in 2014 have been taken off-calendar pending settlement discussions. As of June 28, 2014, the range of potential loss for these claims is not estimable, although we believe we have adequate insurance coverage for such claims.
	State Licensing Subpoena
	In July 2013 we were served with a subpoena under the Health Insurance Portability and Accountability Act (HIPAA) seeking documents relating to the fitting of custom-fabricated or custom-fitted orthoses in the States of New Jersey, Washington and Texas. The subpoena was issued by the United States Attorney’s Office for the District of New Jersey in connection with an investigation of compliance with professional licensing statutes in those states relating to the practice of orthotics. We have responded to the subpoena and there have been no further developments.
	California Qui Tam Actions
	On October 11, 2013, we were served with a summons and complaint related to a qui tam action initially filed in U.S. District Court in Los Angeles, California in August 2012. Amended in December 2012 and November 2013, the complaint names us as a defendant along with another company that manufactures and sells external bone growth stimulators for spinal applications. The case is captioned United States of America, et al.ex re. Doris Modglin and Russ Milko, v. DJO Global, Inc., DJO, LLC, DJO Finance LLC, Biomet, Inc., and EBI, LP., Case No. CV12-7152-MMM (JCGx) (C.D. Cal.). The plaintiffs, or relators, allege that the defendants have violated federal and state false claim acts by seeking reimbursement for bone growth stimulators for uses outside of the FDA approved indications for use for such products. The plaintiffs are seeking treble damages alleged to have been sustained by the U.S. and the states, penalties and attorney’s fees and costs. The federal government and all of the named states have declined to intervene in this case. We have filed a motion to dismiss the lawsuit and that motion is pending. We believe that this lawsuit is without merit.

SEGMENT_AND_GEOGRAPHIC_INFORMA

SEGMENT AND GEOGRAPHIC INFORMATION	6 Months Ended
	Jun. 28, 2014
SEGMENT AND GEOGRAPHIC INFORMATION	'
	15. SEGMENT AND GEOGRAPHIC INFORMATION
	We provide a broad array of orthopedic rehabilitation and CMF products, as well as surgical implants to customers in the United States and abroad.
	We currently develop, manufacture and distribute our products through the following four operating segments:
	Bracing and Vascular Segment
	Our Bracing and Vascular segment, which generates its revenues in the United States, offers our rigid knee bracing products, orthopedic soft goods, cold therapy products, vascular systems, therapeutic shoes and inserts and compression therapy products, primarily under the DonJoy, ProCare, Aircast, Dr. Comfort, Bell-Horn and Exos brands. This segment also includes our OfficeCare business, through which we maintain an inventory of soft goods and other products at healthcare facilities, primarily orthopedic practices, for immediate distribution to patients.
	Recovery Sciences Segment
	Our Recovery Sciences segment, which generates its revenues in the United States, is divided into four main businesses:
		•		Empi. Our Empi business unit offers our home electrotherapy, iontophoresis, and home traction products. We primarily sell these products directly to patients or to physical therapy clinics. For products sold to patients, we arrange billing to the patients and their third party payors.
		•		CMF. Our CMF business unit sells our bone growth stimulation products. We sell these products either directly to patients or to independent distributors. For products sold to patients, we arrange billing to the patients and their third party payors.
		•		Chattanooga. Our Chattanooga business unit offers products in the clinical rehabilitation market in the category of clinical electrotherapy devices, clinical traction devices, and other clinical products and supplies such as treatment tables, continuous passive motion (CPM) devices and dry heat therapy.
		•		Athlete Direct. Our Athlete Direct business unit offers consumers ranging from fitness enthusiasts to competitive athletes our Compex electrostimulation device, which is used in athletic training programs to aid muscle development and to accelerate muscle recovery after training sessions.
	Surgical Implant Segment
	Our Surgical Implant segment, which generates its revenues in the United States, develops, manufactures and markets a wide variety of knee, hip and shoulder implant products that serve the orthopedic reconstructive joint implant market.
	International Segment
	Our International segment, which generates most of its revenues in Europe, sells all of our products and certain third party products through a combination of direct sales representatives and independent distributors.
	Information regarding our reportable business segments is presented below (in thousands). Segment results exclude the impact of amortization and impairment of goodwill and intangible assets, certain general corporate expenses, and charges related to various integration activities, as defined by management. The accounting policies of the reportable segments are the same as the accounting policies of the Company. We allocate resources and evaluate the performance of segments based on net sales, gross profit, operating income and other non-GAAP measures, as defined in the senior secured credit facilities. We do not allocate assets to reportable segments because a significant portion of our assets are shared by the segments.
			Three Months Ended						Six Months Ended
			June 28,			June 29,			June 28,			June 29,
			2014			2013			2014			2013
	Net sales:
	Bracing and Vascular		$	128,253		$	119,368		$	237,759		$	227,508
	Recovery Sciences			75,911			77,238			144,781			152,759
	Surgical Implant			25,080			21,382			49,012			42,865
	International			84,623			76,757			165,059			150,690
			$	313,867		$	294,745		$	596,611		$	573,822
	Gross profit:
	Bracing and Vascular		$	67,279		$	60,979		$	124,608		$	116,656
	Recovery Sciences			57,314			57,952			109,214			114,870
	Surgical Implant			18,523			15,384			36,216			31,086
	International			46,678			43,049			90,909			84,984
	Expenses not allocated to segments and eliminations			(3,394	)		(1,581	)		(7,551	)		(2,375	)
			$	186,400		$	175,783		$	353,396		$	345,221
	Operating income:
	Bracing and Vascular		$	26,086		$	22,886		$	45,571		$	40,405
	Recovery Sciences			21,745			20,216			39,143			38,413
	Surgical Implant			2,809			2,506			5,629			4,390
	International			15,570			14,674			30,276			30,615
	Expenses not allocated to segments and eliminations			(40,689	)		(33,859	)		(84,896	)		(67,607	)
			$	25,521		$	26,423		$	35,723		$	46,216
	Geographic Area
	Following are our net sales by geographic area (in thousands):
			Three Months Ended						Six Months Ended
			June 28,			June 29,			June 28,			June 29,
			2014			2013			2014			2013
	Net sales:
	United States		$	229,244		$	217,988		$	431,552		$	423,132
	Other Europe, Middle East and Africa			40,134			36,932			78,511			72,261
	Germany			23,799			22,298			48,270			45,352
	Australia and Asia Pacific			10,943			8,290			20,057			15,445
	Canada			6,751			6,726			12,964			13,026
	Latin America			2,996			2,511			5,257			4,606
			$	313,867		$	294,745		$	596,611		$	573,822

SUPPLEMENTAL_GUARANTOR_CONDENS

SUPPLEMENTAL GUARANTOR CONDENSED CONSOLIDATING FINANCIAL STATEMENTS	6 Months Ended
	Jun. 28, 2014
SUPPLEMENTAL GUARANTOR CONDENSED CONSOLIDATING FINANCIAL STATEMENTS	'
	16. SUPPLEMENTAL GUARANTOR CONDENSED CONSOLIDATING FINANCIAL STATEMENTS
	DJOFL and its direct wholly owned subsidiary, DJO Finco, jointly issued the 9.75% Notes, 7.75% Notes, 8.75% Notes and the 9.875% Notes. DJO Finco was formed solely to act as a co-issuer of the notes, has only nominal assets and does not conduct any operations. The Indentures generally prohibit DJO Finco from holding any assets, becoming liable for any obligations or engaging in any business activity.
	The 8.75% Notes are jointly and severally, fully and unconditionally guaranteed, on a senior secured basis by all of DJOFL’s domestic subsidiaries (other than the co-issuer) that are 100% owned, directly or indirectly, by DJOFL (the Guarantors). The 9.875% Notes and the 7.75% Notes are guaranteed jointly and severally and on an unsecured senior basis by the Guarantors. The 9.75% Notes are jointly and severally, fully and unconditionally guaranteed, on an unsecured senior subordinated basis by the Guarantors. Our foreign subsidiaries (the Non-Guarantors) do not guarantee the notes.
	The following tables present the financial position, results of operations and cash flows of DJOFL, the Guarantors, the Non-Guarantors and certain eliminations for the periods presented.
	DJO Finance LLC
	Unaudited Condensed Consolidating Balance Sheets
	As of June 28, 2014
	(in thousands)
		DJOFL			Guarantors			Non -			Eliminations			Consolidated
								Guarantors
	Assets
	Current assets:
	Cash and cash equivalents	$	16,457		$	560		$	19,626		$	—		$	36,643
	Accounts receivable, net		—			143,309			48,954			—			192,263
	Inventories, net		—			132,843			43,662			(12,731	)		163,774
	Deferred tax assets, net		—			27,155			372			—			27,527
	Prepaid expenses and other current assets		73			14,558			11,744			—			26,375
	Total current assets		16,530			318,425			124,358			(12,731	)		446,582
	Property and equipment, net		—			106,628			14,393			(225	)		120,796
	Goodwill		—			1,066,480			122,699			(38,621	)		1,150,558
	Intangible assets, net		—			897,440			18,643			—			916,083
	Investment in subsidiaries		1,297,699			1,686,557			63,427			(3,047,683	)		—
	Intercompany receivables		882,485			—			—			(882,485	)		—
	Other non-current assets		32,804			1,972			2,279			—			37,055
	Total assets	$	2,229,518		$	4,077,502		$	345,799		$	(3,981,745	)	$	2,671,074
	Liabilities and (Deficit) Equity
	Current liabilities:
	Accounts payable	$	—		$	55,342		$	11,290		$	—		$	66,632
	Current portion of debt obligations		8,912			—			—			—			8,912
	Other current liabilities		32,726			70,657			35,414			—			138,797
	Total current liabilities		41,638			125,999			46,704			—			214,341
	Long-term debt obligations		2,273,324			—			152			—			2,273,476
	Deferred tax liabilities, net		—			242,169			7,193			—			249,362
	Intercompany payables, net		—			624,093			158,652			(782,745	)		—
	Other long-term liabilities		—			13,427			2,724			—			16,151
	Total liabilities		2,314,962			1,005,688			215,425			(782,745	)		2,753,330
	Noncontrolling interests		—			—			3,188			—			3,188
	Total membership (deficit) equity		(85,444	)		3,071,814			127,186			(3,199,000	)		(85,444	)
	Total liabilities and (deficit) equity	$	2,229,518		$	4,077,502		$	345,799		$	(3,981,745	)	$	2,671,074
	DJO Finance LLC
	Unaudited Condensed Consolidating Statements of Operations
	For the Three Months Ended June 28, 2014
	(in thousands)
		DJOFL			Guarantors			Non -			Eliminations			Consolidated
								Guarantors
	Net sales	$	—		$	271,593		$	81,513		$	(39,239	)	$	313,867
	Cost of sales (exclusive of amortization of intangible assets of $8,652)		—			111,420			59,573			(43,526	)		127,467
	Gross profit		—			160,173			21,940			4,287			186,400
	Operating expenses:
	Selling, general and administrative		—			100,353			27,423			—			127,776
	Research and development		—			8,545			1,058			—			9,603
	Amortization of intangible assets		—			22,340			1,160			—			23,500
			—			131,238			29,641			—			160,879
	Operating income (loss)		—			28,935			(7,701	)		4,287			25,521
	Other (expense) income:
	Interest expense		(43,467	)		—			(174	)		—			(43,641	)
	Interest income		6			42			26			—			74
	Loss on modification and extinguishment of debt		(1,019	)		—			—			—			(1,019	)
	Other income, net		—			354			258			—			612
	Intercompany income (expense), net		—			361			(489	)		128			—
	Equity in income of subsidiaries, net		19,046			—			—			(19,046	)		—
			(25,434	)		757			(379	)		(18,918	)		(43,974	)
	(Loss) income before income taxes		(25,434	)		29,692			(8,080	)		(14,631	)		(18,453	)
Income tax provision		—			(5,952	)		(802	)		—			(6,754	)
Net (loss) income		(25,434	)		23,740			(8,882	)		(14,631	)		(25,207	)
Net income attributable to noncontrolling interests		—			—			(227	)		—			(227	)
Net (loss) income attributable to DJOFL	$	(25,434	)	$	23,740		$	(9,109	)	$	(14,631	)	$	(25,434	)
DJO Finance LLC
Unaudited Condensed Consolidating Statements of Operations
For the Six Months Ended June 28, 2014
(in thousands)
	DJOFL			Guarantors			Non -			Eliminations			Consolidated
							Guarantors
Net sales	$	—		$	509,772		$	159,589		$	(72,750	)	$	596,611
Cost of sales (exclusive of amortization of intangible assets of $17,335)		—			211,678			113,566			(82,029	)		243,215
Gross profit		—			298,094			46,023			9,279			353,396
Operating expenses:
Selling, general and administrative		—			196,750			54,508			—			251,258
Research and development		—			17,083			2,273			—			19,356
Amortization of intangible assets		—			44,755			2,304			—			47,059
		—			258,588			59,085			—			317,673
Operating income (loss)		—			39,506			(13,062	)		9,279			35,723
Other (expense) income:
Interest expense		(87,169	)		—			(200	)		—			(87,369	)
Interest income		10			91			30			—			131
Loss on modification and extinguishment of debt		(1,019	)		—			—			—			(1,019	)
Other income, net		—			147			385			—			532
Intercompany income (expense), net		—			709			(753	)		44			—
Equity in income of subsidiaries, net		26,222			—			—			(26,222	)		—
		(61,956	)		947			(538	)		(26,178	)		(87,725	)
(Loss) income before income taxes		(61,956	)		40,453			(13,600	)		(16,899	)		(52,002	)
Income tax provision		—			(7,333	)		(2,045	)		—			(9,378	)
Net (loss) income		(61,956	)		33,120			(15,645	)		(16,899	)		(61,380	)
Net income attributable to noncontrolling interests		—			—			(576	)		—			(576	)
Net (loss) income attributable to DJOFL	$	(61,956	)	$	33,120		$	(16,221	)	$	(16,899	)	$	(61,956	)
DJO Finance LLC
Unaudited Condensed Consolidating Statements of Comprehensive Loss
For the Three Months Ended June 28, 2014
(in thousands)
	DJOFL			Guarantors			Non -			Eliminations			Consolidated
							Guarantors
Net (loss) income	$	(25,434	)	$	23,740		$	(8,882	)	$	(14,631	)	$	(25,207	)
Other comprehensive loss, net of taxes:
Foreign currency translation adjustments, net of tax benefit of $345		—			—			(1,602	)		—			(1,602	)
Other comprehensive loss		—			—			(1,602	)		—			(1,602	)
Comprehensive (loss) income		(25,434	)		23,740			(10,484	)		(14,631	)		(26,809	)
Comprehensive loss attributable to noncontrolling interests		—			—			(199	)		—			(199	)
Comprehensive (loss) income attributable to DJO Finance LLC	$	(25,434	)	$	23,740		$	(10,683	)	$	(14,631	)	$	(27,008	)
DJO Finance LLC
Unaudited Condensed Consolidating Statements of Comprehensive Loss
For the Six Months Ended June 28, 2014
(in thousands)
	DJOFL			Guarantors			Non -			Eliminations			Consolidated
							Guarantors
Net (loss) income	$	(61,956	)	$	33,120		$	(15,645	)	$	(16,899	)	$	(61,380	)
Other comprehensive loss, net of taxes:
Foreign currency translation adjustments, net of tax benefit of $335		—			—			(1,905	)		—			(1,905	)
Other comprehensive loss		—			—			(1,905	)		—			(1,905	)
Comprehensive (loss) income		(61,956	)		33,120			(17,550	)		(16,899	)		(63,285	)
Comprehensive loss attributable to noncontrolling interests		—			—			(544	)		—			(544	)
Comprehensive (loss) income attributable to DJO Finance LLC	$	(61,956	)	$	33,120		$	(18,094	)	$	(16,899	)	$	(63,829	)
DJO Finance LLC
Unaudited Condensed Consolidating Statements of Cash Flows
For the Six Months Ended June 28, 2014
(in thousands)
	DJOFL			Guarantors			Non-			Eliminations			Consolidated
							Guarantors
Cash Flows from Operating Activities:
Net (loss) income	$	(61,956	)	$	33,120		$	(15,645	)	$	(16,899	)	$	(61,380	)
Adjustments to reconcile net (loss) income to net cash (used in) provided by operating activities:
Depreciation		—			14,199			3,099			(98	)		17,200
Amortization of intangible assets		—			44,755			2,304			—			47,059
Amortization of debt issuance costs and non-cash interest expense		4,219			—			—			—			4,219
Loss on modification and extinguishment of debt		1,019			—			—			—			1,019
Stock-based compensation expense		—			931			—			—			931
(Loss) gain on disposal of assets, net		—			(1,389	)		37			—			(1,352	)
Deferred income tax expense (benefit)		—			6,813			(20	)		(20	)		6,773
Provision for doubtful accounts		—			17,602			524			—			18,126
Inventory reserves		—			4,441			242			—			4,683
Equity in income of subsidiaries, net		(26,222	)		—			—			26,222			—
Changes in operating assets and liabilities:
Accounts receivable		—			(19,790	)		(4,965	)		—			(24,755	)
Inventories		—			(7,097	)		6,485			(8,464	)		(9,076	)
Prepaid expenses and other assets		87			3,258			(604	)		(115	)		2,626
Accounts payable and other current liabilities		3,053			9,353			(13	)		(437	)		11,956
Net cash (used in) provided by operating activities		(79,800	)		106,196			(8,556	)		189			18,029
Cash Flows from Investing Activities:
Cash paid in connection with acquisitions, net of cash acquired		—			—			(4,587	)		—			(4,587	)
Purchases of property and equipment		—			(28,890	)		(2,907	)		91			(31,706	)
Other investing activities, net		—			(711	)		(183	)		—			(894	)
Net cash (provided by) used in investing activities		—			(29,601	)		(7,677	)		91			(37,187	)
Cash Flows from Financing Activities:
Intercompany		55,784			(70,703	)		15,201			(282	)		—
Proceeds from issuance of debt		942,294			—			—			—			942,294
Repayments of debt		(920,400	)		—			(58	)		—			(920,458	)
Payment of debt issuance costs		(1,812	)		—			—			—			(1,812	)
Payment of contingent consideration		—			(5,690	)		—			—			(5,690	)
Investment by parent		22			—			—			—			22
Cash paid in connection with the cancellation of vested options		(2,001	)		—			—			—			(2,001	)
Net cash provided by (used in) financing activities		73,887			(76,393	)		15,143			(282	)		12,355
Effect of exchange rate changes on cash and cash equivalents		—			—			(132	)		—			(132	)
Net (decrease) increase in cash and cash equivalents		(5,913	)		202			(1,222	)		(2	)		(6,935	)
Cash and cash equivalents at beginning of period		22,370			358			20,848			2			43,578
Cash and cash equivalents at end of period	$	16,457		$	560		$	19,626		$	—		$	36,643
DJO Finance LLC
Unaudited Condensed Consolidating Statements of Operations
For the Three Months Ended June 29, 2013
(in thousands)
	DJOFL			Guarantors			Non-			Eliminations			Consolidated
							Guarantors
Net sales	$	—		$	256,118		$	73,880		$	(35,253	)	$	294,745
Cost of sales (exclusive of amortization of intangible assets of $8,771)		—			106,517			50,626			(38,181	)		118,962
Gross profit		—			149,601			23,254			2,928			175,783
Operating expenses:
Selling, general and administrative		—			93,774			23,994			6			117,774
Research and development		—			6,787			955			—			7,742
Amortization of intangible assets		—			22,485			1,359			—			23,844
		—			123,046			26,308			6			149,360
Operating income (loss)		—			26,555			(3,054	)		2,922			26,423
Other (expense) income:
Interest expense		(44,066	)		—			(59	)		—			(44,125	)
Interest income		5			21			26			—			52
Loss on modification and extinguishment of debt		—			—			—			—			—
Other income (expense), net		—			89			(877	)		—			(788	)
Intercompany income (expense), net		—			361			(632	)		271			—
Equity in income (loss) of subsidiaries, net		23,247			—			—			(23,247	)		—
		(20,814	)		471			(1,542	)		(22,976	)		(44,861	)
(Loss) income before income taxes		(20,814	)		27,026			(4,596	)		(20,054	)		(18,438	)
Income tax provision		—			(872	)		(1,332	)		—			(2,204	)
Net (loss) income		(20,814	)		26,154			(5,928	)		(20,054	)		(20,642	)
Net income attributable to noncontrolling interests		—			—			(172	)		—			(172	)
Net (loss) income attributable to DJOFL	$	(20,814	)	$	26,154		$	(6,100	)	$	(20,054	)	$	(20,814	)
DJO Finance LLC
Unaudited Condensed Consolidating Statements of Operations
For the Six Months Ended June 29, 2013
(in thousands)
	DJOFL			Guarantors			Non-			Eliminations			Consolidated
							Guarantors
Net sales	$	—		$	493,827		$	142,396		$	(62,401	)	$	573,822
Cost of sales (exclusive of amortization of intangible assets of $17,559)		—			202,901			95,618			(69,918	)		228,601
Gross profit		—			290,926			46,778			7,517			345,221
Operating expenses:
Selling, general and administrative		—			189,373			46,230			6			235,609
Research and development		—			13,804			1,917			—			15,721
Amortization of intangible assets		—			44,982			2,693			—			47,675
		—			248,159			50,840			6			299,005
Operating income (loss)		—			42,767			(4,062	)		7,511			46,216
Other (expense) income:
Interest expense		(89,489	)		—			(81	)		—			(89,570	)
Interest income		8			46			34			—			88
Loss on modification and extinguishment of debt		(1,059	)		—			—			—			(1,059	)
Other expense, net		—			(77	)		(1,328	)		—			(1,405	)
Intercompany income (expense), net		—			707			(867	)		160			—
Equity in income (loss) of subsidiaries, net		37,362			—			—			(37,362	)		—
		(53,178	)		676			(2,242	)		(37,202	)		(91,946	)
(Loss) income before income taxes		(53,178	)		43,443			(6,304	)		(29,691	)		(45,730	)
Income tax provision		—			(4,136	)		(2,902	)		—			(7,038	)
Net (loss) income		(53,178	)		39,307			(9,206	)		(29,691	)		(52,768	)
Net income attributable to noncontrolling interests		—			—			(410	)		—			(410	)
Net (loss) income attributable to DJOFL	$	(53,178	)	$	39,307		$	(9,616	)	$	(29,691	)	$	(53,178	)
DJO Finance LLC
Unaudited Condensed Consolidating Statements of Comprehensive Loss
For the Three Months Ended June 29, 2013
(in thousands)
	DJOFL			Guarantors			Non-			Eliminations			Consolidated
							Guarantors
Net (loss) income	$	(20,814	)	$	26,154		$	(5,928	)	$	(20,054	)	$	(20,642	)
Other comprehensive loss, net of taxes:
Foreign currency translation adjustments, net of tax provision of $456		—			—			(547	)		—			(547	)
Other comprehensive loss		—			—			(547	)		—			(547	)
Comprehensive (loss) income		(20,814	)		26,154			(6,475	)		(20,054	)		(21,189	)
Comprehensive income attributable to noncontrolling interests		—			—			(215	)		—			(215	)
Comprehensive (loss) income attributable to DJO Finance LLC	$	(20,814	)	$	26,154		$	(6,690	)	$	(20,054	)	$	(21,404	)
DJO Finance LLC
Unaudited Condensed Consolidating Statements of Comprehensive Loss
For the Six Months Ended June 29, 2013
(in thousands)
	DJOFL			Guarantors			Non-			Eliminations			Consolidated
							Guarantors
Net (loss) income	$	(53,178	)	$	39,307		$	(9,206	)	$	(29,691	)	$	(52,768	)
Other comprehensive loss, net of taxes:
Foreign currency translation adjustments, net of tax benefit of $869		—			—			(2,810	)		—			(2,810	)
Other comprehensive loss		—			—			(2,810	)		—			(2,810	)
Comprehensive (loss) income		(53,178	)		39,307			(12,016	)		(29,691	)		(55,578	)
Comprehensive income attributable to noncontrolling interests		—			—			(376	)		—			(376	)
Comprehensive (loss) income attributable to DJO Finance LLC	$	(53,178	)	$	39,307		$	(12,392	)	$	(29,691	)	$	(55,954	)
DJO Finance LLC
Unaudited Condensed Consolidating Statements of Cash Flows
For the Six Months Ended June 29, 2013
(in thousands)
	DJOFL			Guarantors			Non-			Eliminations			Consolidated
							Guarantors
Cash Flows from Operating Activities:
Net (loss) income	$	(53,178	)	$	39,307		$	(9,206	)	$	(29,691	)	$	(52,768	)
Adjustments to reconcile net (loss) income to net cash (used in) provided by operating activities:
Depreciation		—			12,996			2,486			(133	)		15,349
Amortization of intangible assets		—			44,982			2,693			—			47,675
Amortization of debt issuance costs and non-cash interest expense		3,931			—			—			—			3,931
Loss on modification and extinguishment of debt		1,059			—			—			—			1,059
Stock-based compensation expense		—			1,253			—			—			1,253
Loss on disposal of assets, net		—			135			60			—			195
Deferred income tax expense		—			2,924			157			—			3,081
Provision for doubtful accounts		—			13,274			144			—			13,418
Inventory reserves		—			3,055			(121	)		—			2,934
Equity in income of subsidiaries, net		(37,362	)		—			—			37,362			—
Changes in operating assets and liabilities:
Accounts receivable		—			(21,954	)		(5,825	)		—			(27,779	)
Inventories		—			10,383			5,622			(6,157	)		9,848
Prepaid expenses and other assets		87			1,186			(1,437	)		169			5
Accounts payable and other current liabilities		(1,592	)		(14,983	)		1,113			815			(14,647	)
Net cash (used in) provided by operating activities		(87,055	)		92,558			(4,314	)		2,365			3,554
Cash Flows from Investing Activities:
Cash paid in connection with acquisitions, net of cash acquired		—			—			(1,317	)		—			(1,317	)
Purchases of property and equipment		—			(12,100	)		(3,107	)		(13	)		(15,220	)
Other investing activities, net		—			(209	)		(201	)		—			(410	)
Net cash used in investing activities		—			(12,309	)		(4,625	)		(13	)		(16,947	)
Cash Flows from Financing Activities:
Intercompany		71,010			(82,764	)		14,106			(2,352	)		—
Proceeds from issuance of debt		496,417			—			—			—			496,417
Repayments of debt		(474,727	)		—			—			—			(474,727	)
Payment of debt issuance costs		(2,387	)		—			—			—			(2,387	)
Net cash provided by (used in) financing activities		90,313			(82,764	)		14,106			(2,352	)		19,303
Effect of exchange rate changes on cash and cash equivalents		—			—			(436	)		—			(436	)
Net increase (decrease) in cash and cash equivalents		3,258			(2,515	)		4,731			—			5,474
Cash and cash equivalents at beginning of period		13,176			3,122			14,919			6			31,223
Cash and cash equivalents at end of period	$	16,434		$	607		$	19,650		$	6		$	36,697
DJO Finance LLC
Condensed Consolidating Balance Sheets
As of December 31, 2013
(in thousands)
	DJOFL			Guarantors			Non-Guarantors			Eliminations			Consolidated
Assets
Current assets:
Cash and cash equivalents	$	22,370		$	358		$	20,848		$	2		$	43,578
Accounts receivable, net		—			141,121			43,967			—			185,088
Inventories, net		—			126,529			33,439			(4,985	)		154,983
Deferred tax assets, net		—			27,286			241			—			27,527
Prepaid expenses and other current assets		160			16,469			10,596			726			27,951
Total current assets		22,530			311,763			109,091			(4,257	)		439,127
Property and equipment, net		—			93,229			14,834			(234	)		107,829
Goodwill		—			1,066,479			121,998			(39,146	)		1,149,331
Intangible assets, net		—			941,550			17,443			—			958,993
Investment in subsidiaries		1,297,699			1,686,557			62,344			(3,046,600	)		—
Intercompany receivables		911,630			—			—			(911,630	)		—
Other non-current assets		35,675			1,828			1,996			—			39,499
Total assets	$	2,267,534		$	4,101,406		$	327,706		$	(4,001,867	)	$	2,694,779
Liabilities and (Deficit) Equity
Current liabilities:
Accounts payable	$	—		$	45,639		$	10,736		$	(1	)	$	56,374
Current portion of debt obligations		8,620			—			—			—			8,620
Other current liabilities		29,673			77,220			31,564			697			139,154
Total current liabilities		38,293			122,859			42,300			696			204,148
Long-term debt obligations		2,251,167			—			—			—			2,251,167
Deferred tax liabilities, net		—			236,230			5,798			—			242,028
Intercompany payables, net		—			693,513			143,637			(837,150	)		—
Other long-term liabilities		—			13,820			2,898			—			16,718
Total liabilities		2,289,460			1,066,422			194,633			(836,454	)		2,714,061
Noncontrolling interests		—			—			2,644			—			2,644
Total membership (deficit) equity		(21,926	)		3,034,984			130,429			(3,165,413	)		(21,926	)
Total liabilities and (deficit) equity	$	2,267,534		$	4,101,406		$	327,706		$	(4,001,867	)	$	2,694,779

ORGANIZATION_AND_BASIS_OF_PRES1

ORGANIZATION AND BASIS OF PRESENTATION (Policies)	6 Months Ended
	Jun. 28, 2014
Infrequent Events	'
	Infrequent Events
	In September 2013, a fire occurred at our factory in Tunisia. As a result of the fire, certain inventory and fixed assets were destroyed and the leased facility became inoperable. Estimated losses of $5.0 million related to destroyed inventory and fixed assets, excess expenses incurred and building reconstruction costs were recorded for the year ended December 31, 2013. Additionally, we have recorded $1.3 million in revenue from business interruption insurance proceeds for the year ended December 31, 2013 and $0.7 million for the six months ended June 28, 2014. As the amounts are recoverable against our property and business interruption insurance policies and recovery is considered probable, we have recorded a corresponding insurance receivable as follows (in thousands):
		Six Months Ended
		June 28, 2014
	Balance, beginning of period	$	6,261
	Change in estimated losses		(109	)
	Business interruption		735
	Claim payments		(2,111	)
	Balance, end of period	$	4,776
Segment Reporting	'
	Segment Reporting
	We market and distribute our products through four operating segments, Bracing and Vascular, Recovery Sciences, Surgical Implant, and International. Our Bracing and Vascular, Recovery Sciences, and Surgical Implant segments generate their revenues within the United States. Our Bracing and Vascular segment offers rigid knee braces, orthopedic soft goods, cold therapy products, vascular systems, compression therapy products and therapeutic footwear for the diabetes care market. Our Recovery Sciences segment offers home electrotherapy, iontophoresis, home traction products, bone growth stimulation products and clinical physical therapy equipment. Our Surgical Implant segment offers a comprehensive suite of reconstructive joint products for the knee, hip and shoulder. Our International segment offers all of our products to customers outside the United States. See Note 15 for additional information about our reportable segments.
Use of Estimates	'
	Use of Estimates
	The preparation of financial statements in conformity with accounting principles generally accepted in the United States (GAAP) requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Estimates and assumptions are used in accounting for, among other things, contractual allowances, rebates, product returns, warranty obligations, allowances for doubtful accounts, valuation of inventories, self-insurance reserves, income taxes, loss contingencies, fair values of derivative instruments, fair values of long-lived assets and any related impairments, capitalization of costs associated with internally developed software and stock-based compensation. Actual results could differ from those estimates.
Basis of Presentation	'
	Basis of Presentation
	We consolidate the results of operations of our 50% owned subsidiary, Medireha GmbH (Medireha), and reflect the 50% share of results not owned by us as noncontrolling interests in our Unaudited Condensed Consolidated Statements of Operations. We maintain control of Medireha through certain rights that enable us to prohibit certain business activities that are not consistent with our plans for the business and provide us with exclusive distribution rights for products manufactured by Medireha.
Interim Reporting	'
	Interim Reporting
	The accompanying Unaudited Condensed Consolidated Financial Statements include our accounts and all voting interest entities where we exercise a controlling financial interest through the ownership of a direct or indirect majority voting interest. All significant intercompany accounts and transactions have been eliminated in consolidation. Our Unaudited Condensed Consolidated Financial Statements have been prepared in accordance with GAAP and with the instructions to Form 10–Q and Article 10 of Regulation S–X for interim financial information. Accordingly, these financial statements do not include all of the information required by GAAP or Securities and Exchange Commission (SEC) rules and regulations for complete financial statements. In the opinion of management, these financial statements reflect all adjustments (consisting of normal recurring adjustments) necessary for a fair presentation of the results of operations for the interim periods presented. The results of operations for any interim period are not necessarily indicative of results for the full year. These Unaudited Condensed Consolidated Financial Statements should be read in conjunction with our consolidated financial statements and notes thereto included in our Annual Report on Form 10–K for the year ended December 31, 2013.
Recent Accounting Standards	'
	Recent Accounting Standards
	In July 2013, the Financial Accounting Standards Board (the “FASB”) issued an accounting standard update regarding the financial statement presentation of an unrecognized tax benefit when a net operating loss carryforward, a similar tax loss, or a tax credit carryforward exists. The guidance is effective prospectively for fiscal years, and interim periods within those years, beginning after December 15, 2013, with an option for early adoption. This update is consistent with our current financial statement presentation and therefore we do not believe the adoption of this standard will have an impact on the Company’s consolidated financial statements.
	In April 2014, the FASB issued accounting standards update, which includes amendments that change the requirements for reporting discontinued operations and require additional disclosures about discontinued operations. Under the new guidance, only disposals representing a strategic shift in operations—that is, a major effect on the organization’s operations and financial results should be presented as discontinued operations. Examples include a disposal of a major geographic area, a major line of business, or a major equity method investment. Additionally, the update requires expanded disclosures about discontinued operations that will provide financial statement users with more information about the assets, liabilities, income, and expenses of discontinued operations. The guidance is effective prospectively for fiscal years beginning after December 15, 2014 and interim periods within annual periods beginning on or after December 15, 2015. The Company is currently evaluating the new guidance to determine the impact it may have to its consolidated financial statements.
	In May 2014, the FASB issued an accounting standards update related to revenue from contracts with customers. The new standard provides a five-step approach to be applied to all contracts with customers. The accounting standards update also requires expanded disclosures about revenue recognition. The guidance is effective for fiscal years beginning after December 15, 2016 and interim periods within that reporting period. Early adoption is not permitted. The Company is currently evaluating the new guidance to determine the impact it may have to its consolidated financial statements.

ORGANIZATION_AND_BASIS_OF_PRES2

ORGANIZATION AND BASIS OF PRESENTATION (Tables)	6 Months Ended
	Jun. 28, 2014
Schedule of Insurance Receivables Against Property and Business Interruption Insurance Policies	'
	As the amounts are recoverable against our property and business interruption insurance policies and recovery is considered probable, we have recorded a corresponding insurance receivable as follows (in thousands):
		Six Months Ended
		June 28, 2014
	Balance, beginning of period	$	6,261
	Change in estimated losses		(109	)
	Business interruption		735
	Claim payments		(2,111	)
	Balance, end of period	$	4,776

ACQUISITION_Tables

ACQUISITION (Tables)	6 Months Ended
	Jun. 28, 2014
Purchase Price for Acquisition Allocated to Fair Values of Net Tangible and Intangible Assets Acquired	'
	The purchase price for this acquisition was allocated to the fair values of the net tangible and intangible assets acquired as follows (in thousands):
	Cash	$	489
	Accounts receivable		608
	Inventories		2,766
	Other current assets		154
	Property, plant & equipment		379
	Liabilities assumed		(1,642	)
	Deferred tax liabilities		(1,003	)
	Intangible assets		3,750
	Goodwill		2,383
	Total purchase price	$	7,884

ACCOUNTS_RECEIVABLE_RESERVES_T

ACCOUNTS RECEIVABLE RESERVES (Tables)	6 Months Ended
	Jun. 28, 2014
Summary of Activity in Accounts Receivable Reserves for Doubtful Accounts and Sales Returns	'
	A summary of activity in our accounts receivable reserves for doubtful accounts is presented below (in thousands):
		Six Months Ended
		June 28,			June 29,
		2014			2013
	Balance, beginning of period	$	32,957		$	25,211
	Provision for doubtful accounts		18,126			13,418
	Write-offs, net of recoveries		(15,464	)		(11,587	)
	Balance, end of period	$	35,619		$	27,042

INVENTORIES_Tables

INVENTORIES (Tables)	6 Months Ended
	Jun. 28, 2014
Summary of Inventories	'
	Inventories consist of the following (in thousands):
		June 28,			December 31,
		2014			2013
	Components and raw materials	$	59,349		$	59,825
	Work in process		7,785			7,373
	Finished goods		87,891			83,502
	Inventory held on consignment		33,600			27,969
			188,625			178,669
	Inventory reserves		(24,851	)		(23,686	)
		$	163,774		$	154,983
Summary of Activity of Reserves in Inventory	'
	A summary of the activity in our reserves for estimated slow moving, excess, obsolete and otherwise impaired inventory is presented below (in thousands):
		Six Months Ended
		June 28,			June 29,
		2014			2013
	Balance, beginning of period	$	23,686		$	17,313
	Provision charged to cost of sales		4,683			2,934
	Write-offs, net of recoveries		(3,518	)		(1,698	)
	Balance, end of period	$	24,851		$	18,549

LONGLIVED_ASSETS_Tables

LONG-LIVED ASSETS (Tables)	6 Months Ended
	Jun. 28, 2014
Schedule of Changes in Carrying Amount of Goodwill	'
	Changes in the carrying amount of goodwill for the six months ended June 28, 2014 are presented in the table below (in thousands):
	Balance, beginning of period	$	1,149,331
	Acquisitions (see Note 2)		2,383
	Foreign currency translation		(1,156	)
	Balance, end of period	$	1,150,558
Summary of Identifiable Intangible Assets	'
	Identifiable intangible assets consisted of the following (in thousands):
	June 28, 2014	Gross Carrying			Accumulated			Intangible
		Amount			Amortization			Assets, Net
	Definite-lived intangible assets:
	Customer relationships	$	572,803		$	(317,429	)	$	255,374
	Patents and technology		486,734			(247,368	)		239,366
	Trademarks and trade names		26,130			(8,547	)		17,583
	Distributor contracts and relationships		4,885			(3,239	)		1,646
	Non-compete agreements		7,045			(4,020	)		3,025
		$	1,097,597		$	(580,603	)		516,994
	Indefinite-lived intangible assets:
	Trademarks and trade names								399,089
	Net identifiable intangible assets							$	916,083
	December 31, 2013	Gross Carrying			Accumulated			Intangible
		Amount			Amortization			Assets, Net
	Definite-lived intangible assets:
	Customer relationships	$	570,070		$	(290,359	)	$	279,711
	Patents and technology		486,246			(230,111	)		256,135
	Trademarks and trade names		25,820			(7,102	)		18,718
	Distributor contracts and relationships		5,054			(3,183	)		1,871
	Non-compete agreements		6,423			(3,149	)		3,274
		$	1,093,613		$	(533,904	)		559,709
	Indefinite-lived intangible assets:
	Trademarks and trade names								399,284
	Net identifiable intangible assets							$	958,993
Schedule of Estimated Amortization Expense	'
	names, and 2.4 years for non-compete agreements. Based on our amortizable intangible asset balance as of June 28, 2014, we estimate that amortization expense will be as follows for the next five years and thereafter (in thousands):
	Remaining 2014	$	46,089
	2015		88,732
	2016		84,092
	2017		72,880
	2018		62,701
	Thereafter		162,500
		$	516,994

OTHER_CURRENT_LIABILITIES_Tabl

OTHER CURRENT LIABILITIES (Tables)	6 Months Ended
	Jun. 28, 2014
Schedule of Other Current Liabilities	'
	Other current liabilities consist of the following (in thousands):
		June 28,		December 31,
		2014		2013
	Accrued wages and related expenses	$	38,073	$	33,128
	Accrued commissions		14,284		16,489
	Accrued rebates		9,344		10,731
	Accrued other taxes		3,742		4,734
	Accrued professional expenses		3,350		3,372
	Income taxes payable		3,787		2,877
	Deferred tax liability		445		445
	Other accrued liabilities		33,036		37,696
		$	106,061	$	109,472

DERIVATIVE_INSTRUMENTS_Tables

DERIVATIVE INSTRUMENTS (Tables)	6 Months Ended
	Jun. 28, 2014
Schedule of Information Regarding Notional Amounts of Foreign Exchange Forward Contracts	'
	Information regarding the notional amounts of our foreign exchange forward contracts is presented in the table below (in thousands):
		Notional Amount (MXN)								Notional Amount (USD)
		June 28,				December 31,				June 28,				December 31,
		2014				2013				2014				2013
	Foreign exchange contracts not designated as hedges		84,067				302,730			$	6,354			$	22,959
Summary of Location and Fair Value of Derivative Instruments in Condensed Consolidated Balance Sheets	'
	The following table summarizes the fair value of derivative instruments in our Unaudited Condensed Consolidated Balance Sheets (in thousands):
		Balance Sheet Location		June 28,				December 31,
				2014				2013
	Derivative Assets:
	Foreign exchange forward contracts not designated as hedges	Other current assets		$	103			$	—
	Derivative Liabilities:
	Foreign exchange forward contracts not designated as hedges	Other current liabilities			—				44
Summary of Effect of Derivative Instruments on Condensed Consolidated Statements of Operations	'
	The following table summarizes the effect our derivative instruments have on our Unaudited Condensed Consolidated Statements of Operations (in thousands):
				Three Months Ended								Six Months Ended
		Location of gain (loss)		June 28,				June 29,				June 28,				June 29,
				2014				2013				2014				2013
	Foreign exchange forward contracts not designated as hedges	Other income		$	77			$	(368	)		$	147			$	(777	)
		(expense), net

FAIR_VALUE_MEASUREMENTS_Tables

FAIR VALUE MEASUREMENTS (Tables)	6 Months Ended
	Jun. 28, 2014
Schedule of Assets and Liabilities Measured at Fair Value on Recurring Basis	'
	The following tables present the balances of financial assets and liabilities measured at fair value on a recurring basis (in thousands):
	As of June 28, 2014	Quoted Prices			Significant		Significant		Recorded
		in Active			Other		Unobservable		Balance
		Markets for			Observable		Inputs
		Identical Assets			Inputs		(Level 3)
		(Level 1)			(Level 2)
	Assets:
	Foreign exchange forward contracts not designated as hedges	$	—		$	103	$	—	$	103
	Liabilities:
	Contingent consideration	$	—		$	—	$	1,635	$	1,635
	As of December 31, 2013	Quoted Prices			Significant		Significant		Recorded
		in Active			Other		Unobservable		Balance
		Markets for			Observable		Inputs
		Identical Assets			Inputs		(Level 3)
		(Level 1)			(Level 2)
	Liabilities:
	Foreign exchange forward contracts not designated as hedges	$	—		$	44	$	—	$	44
	Contingent consideration	$	—		$	—	$	5,690	$	5,690
Reconciliation of All Financial Assets and Liabilities Measured at Fair Value on Recurring Basis Using Significant Unobservable Inputs (Level 3)	'
	The table below presents reconciliation of all financial assets and liabilities measured at fair value on a recurring basis using significant unobservable inputs (Level 3) for the six months ended June 28, 2014 (in thousands):
		Six Months Ended
		June 28, 2014
	Balance, beginning of period	$	5,690
	Acquisitions		1,627
	Payment of contingent consideration		(5,690	)
	Foreign currency translation		8
	Balance, end of period	$	1,635

DEBT_Tables

DEBT (Tables)	6 Months Ended
	Jun. 28, 2014
Schedule of Debt Obligations	'
	Debt obligations consists of the following (in thousands):
		June 28,			December 31,
		2014			2013
	Senior secured credit facilities:
	Revolving credit facility	$	22,000		$	38,000
	Term Loan:
	$891.2 million New Tranche B term loans, net of unamortized original issuance discount of $6.0 million as of June 28, 2014		885,291			—
	$853.4 million tranche B term loans, net of unamortized original issuance discount of $7.1 million as of December 31, 2013		—			846,297
	8.75% Second priority senior secured notes, including unamortized original issue premium of $4.9 million and $5.5 million as of June 28, 2014 and December 31, 2013, respectively		334,945			335,490
	9.875% Senior unsecured notes		440,000			440,000
	7.75% Senior unsecured notes		300,000			300,000
	9.75% Senior subordinated notes		300,000			300,000
	Other		152			—
	Total debt		2,282,388			2,259,787
	Current maturities		(8,912	)		(8,620	)
	Long-term debt	$	2,273,476		$	2,251,167

STOCK_OPTION_PLANS_AND_STOCKBA1

STOCK OPTION PLANS AND STOCK-BASED COMPENSATION (Tables)	6 Months Ended
	Jun. 28, 2014
Summary of Assumptions Used to Estimate Fair Value of Time-Based Options and Director Service Options of Stock Options Granted	'
	The following table summarizes certain assumptions we used to estimate the fair value of the Time-Based Options and the Director Service Options of stock options granted:
		Three Months Ended						Six Months Ended
		June 28,			June 29,			June 28,			June 29,
		2014			2013			2014			2013
	Expected volatility		33.2	%		34.8	%		33.2	%		34.8-35.1	%
	Risk-free interest rate		2.2	%		0.9	%		2.0-2.2	%		0.7-0.9	%
	Expected years until exercise		6.4			6.2			6.4			6.2
	Expected dividend yield		0	%		0	%		0	%		0	%
Schedule of Recorded Non-cash Stock-based Compensation Expense	'
	We recorded non-cash stock-based compensation expense during the periods presented as follows (in thousands):
		Three Months Ended						Six Months Ended
		June 28,			June 29,			June 28,			June 29,
		2014			2013			2014			2013
	Cost of goods sold	$	24		$	17		$	47		$	36
	Operating expenses (credits):
	Selling, general and administrative		465			668			883			1,198
	Research and development		(2	)		5			1			19
		$	487		$	690		$	931		$	1,253

SEGMENT_AND_GEOGRAPHIC_INFORMA1

SEGMENT AND GEOGRAPHIC INFORMATION (Tables)	6 Months Ended
	Jun. 28, 2014
Information Regarding Reportable Business Segments	'
	Information regarding our reportable business segments is presented below (in thousands). Segment results exclude the impact of amortization and impairment of goodwill and intangible assets, certain general corporate expenses, and charges related to various integration activities, as defined by management. The accounting policies of the reportable segments are the same as the accounting policies of the Company. We allocate resources and evaluate the performance of segments based on net sales, gross profit, operating income and other non-GAAP measures, as defined in the senior secured credit facilities. We do not allocate assets to reportable segments because a significant portion of our assets are shared by the segments.
		Three Months Ended						Six Months Ended
		June 28,			June 29,			June 28,			June 29,
		2014			2013			2014			2013
	Net sales:
	Bracing and Vascular	$	128,253		$	119,368		$	237,759		$	227,508
	Recovery Sciences		75,911			77,238			144,781			152,759
	Surgical Implant		25,080			21,382			49,012			42,865
	International		84,623			76,757			165,059			150,690
		$	313,867		$	294,745		$	596,611		$	573,822
	Gross profit:
	Bracing and Vascular	$	67,279		$	60,979		$	124,608		$	116,656
	Recovery Sciences		57,314			57,952			109,214			114,870
	Surgical Implant		18,523			15,384			36,216			31,086
	International		46,678			43,049			90,909			84,984
	Expenses not allocated to segments and eliminations		(3,394	)		(1,581	)		(7,551	)		(2,375	)
		$	186,400		$	175,783		$	353,396		$	345,221
	Operating income:
	Bracing and Vascular	$	26,086		$	22,886		$	45,571		$	40,405
	Recovery Sciences		21,745			20,216			39,143			38,413
	Surgical Implant		2,809			2,506			5,629			4,390
	International		15,570			14,674			30,276			30,615
	Expenses not allocated to segments and eliminations		(40,689	)		(33,859	)		(84,896	)		(67,607	)
		$	25,521		$	26,423		$	35,723		$	46,216
Net Sales by Geographic Area	'
	Following are our net sales by geographic area (in thousands):
		Three Months Ended						Six Months Ended
		June 28,			June 29,			June 28,			June 29,
		2014			2013			2014			2013
	Net sales:
	United States	$	229,244		$	217,988		$	431,552		$	423,132
	Other Europe, Middle East and Africa		40,134			36,932			78,511			72,261
	Germany		23,799			22,298			48,270			45,352
	Australia and Asia Pacific		10,943			8,290			20,057			15,445
	Canada		6,751			6,726			12,964			13,026
	Latin America		2,996			2,511			5,257			4,606
		$	313,867		$	294,745		$	596,611		$	573,822

SUPPLEMENTAL_GUARANTOR_CONDENS1

SUPPLEMENTAL GUARANTOR CONDENSED CONSOLIDATING FINANCIAL STATEMENTS (Tables)	6 Months Ended
	Jun. 28, 2014
Two Thousand And Fourteen	'
Schedule of Condensed Consolidating Balance Sheets	'
	DJO Finance LLC
	Unaudited Condensed Consolidating Balance Sheets
	As of June 28, 2014
	(in thousands)
		DJOFL			Guarantors			Non -			Eliminations			Consolidated
								Guarantors
	Assets
	Current assets:
	Cash and cash equivalents	$	16,457		$	560		$	19,626		$	—		$	36,643
	Accounts receivable, net		—			143,309			48,954			—			192,263
	Inventories, net		—			132,843			43,662			(12,731	)		163,774
	Deferred tax assets, net		—			27,155			372			—			27,527
	Prepaid expenses and other current assets		73			14,558			11,744			—			26,375
	Total current assets		16,530			318,425			124,358			(12,731	)		446,582
	Property and equipment, net		—			106,628			14,393			(225	)		120,796
	Goodwill		—			1,066,480			122,699			(38,621	)		1,150,558
	Intangible assets, net		—			897,440			18,643			—			916,083
	Investment in subsidiaries		1,297,699			1,686,557			63,427			(3,047,683	)		—
	Intercompany receivables		882,485			—			—			(882,485	)		—
	Other non-current assets		32,804			1,972			2,279			—			37,055
	Total assets	$	2,229,518		$	4,077,502		$	345,799		$	(3,981,745	)	$	2,671,074
	Liabilities and (Deficit) Equity
	Current liabilities:
	Accounts payable	$	—		$	55,342		$	11,290		$	—		$	66,632
	Current portion of debt obligations		8,912			—			—			—			8,912
	Other current liabilities		32,726			70,657			35,414			—			138,797
	Total current liabilities		41,638			125,999			46,704			—			214,341
	Long-term debt obligations		2,273,324			—			152			—			2,273,476
	Deferred tax liabilities, net		—			242,169			7,193			—			249,362
	Intercompany payables, net		—			624,093			158,652			(782,745	)		—
	Other long-term liabilities		—			13,427			2,724			—			16,151
	Total liabilities		2,314,962			1,005,688			215,425			(782,745	)		2,753,330
	Noncontrolling interests		—			—			3,188			—			3,188
	Total membership (deficit) equity		(85,444	)		3,071,814			127,186			(3,199,000	)		(85,444	)
	Total liabilities and (deficit) equity	$	2,229,518		$	4,077,502		$	345,799		$	(3,981,745	)	$	2,671,074
Schedule of Condensed Consolidating Statements of Operations	'
	DJO Finance LLC
	Unaudited Condensed Consolidating Statements of Operations
	For the Three Months Ended June 28, 2014
	(in thousands)
		DJOFL			Guarantors			Non -			Eliminations			Consolidated
								Guarantors
	Net sales	$	—		$	271,593		$	81,513		$	(39,239	)	$	313,867
	Cost of sales (exclusive of amortization of intangible assets of $8,652)		—			111,420			59,573			(43,526	)		127,467
	Gross profit		—			160,173			21,940			4,287			186,400
	Operating expenses:
	Selling, general and administrative		—			100,353			27,423			—			127,776
	Research and development		—			8,545			1,058			—			9,603
	Amortization of intangible assets		—			22,340			1,160			—			23,500
			—			131,238			29,641			—			160,879
	Operating income (loss)		—			28,935			(7,701	)		4,287			25,521
	Other (expense) income:
	Interest expense		(43,467	)		—			(174	)		—			(43,641	)
	Interest income		6			42			26			—			74
	Loss on modification and extinguishment of debt		(1,019	)		—			—			—			(1,019	)
	Other income, net		—			354			258			—			612
	Intercompany income (expense), net		—			361			(489	)		128			—
	Equity in income of subsidiaries, net		19,046			—			—			(19,046	)		—
			(25,434	)		757			(379	)		(18,918	)		(43,974	)
	(Loss) income before income taxes		(25,434	)		29,692			(8,080	)		(14,631	)		(18,453	)
	Income tax provision		—			(5,952	)		(802	)		—			(6,754	)
	Net (loss) income		(25,434	)		23,740			(8,882	)		(14,631	)		(25,207	)
	Net income attributable to noncontrolling interests		—			—			(227	)		—			(227	)
	Net (loss) income attributable to DJOFL	$	(25,434	)	$	23,740		$	(9,109	)	$	(14,631	)	$	(25,434	)
	DJO Finance LLC
	Unaudited Condensed Consolidating Statements of Operations
	For the Six Months Ended June 28, 2014
	(in thousands)
		DJOFL			Guarantors			Non -			Eliminations			Consolidated
								Guarantors
	Net sales	$	—		$	509,772		$	159,589		$	(72,750	)	$	596,611
	Cost of sales (exclusive of amortization of intangible assets of $17,335)		—			211,678			113,566			(82,029	)		243,215
	Gross profit		—			298,094			46,023			9,279			353,396
	Operating expenses:
	Selling, general and administrative		—			196,750			54,508			—			251,258
	Research and development		—			17,083			2,273			—			19,356
	Amortization of intangible assets		—			44,755			2,304			—			47,059
			—			258,588			59,085			—			317,673
	Operating income (loss)		—			39,506			(13,062	)		9,279			35,723
	Other (expense) income:
	Interest expense		(87,169	)		—			(200	)		—			(87,369	)
	Interest income		10			91			30			—			131
	Loss on modification and extinguishment of debt		(1,019	)		—			—			—			(1,019	)
	Other income, net		—			147			385			—			532
	Intercompany income (expense), net		—			709			(753	)		44			—
	Equity in income of subsidiaries, net		26,222			—			—			(26,222	)		—
			(61,956	)		947			(538	)		(26,178	)		(87,725	)
	(Loss) income before income taxes		(61,956	)		40,453			(13,600	)		(16,899	)		(52,002	)
	Income tax provision		—			(7,333	)		(2,045	)		—			(9,378	)
	Net (loss) income		(61,956	)		33,120			(15,645	)		(16,899	)		(61,380	)
	Net income attributable to noncontrolling interests		—			—			(576	)		—			(576	)
	Net (loss) income attributable to DJOFL	$	(61,956	)	$	33,120		$	(16,221	)	$	(16,899	)	$	(61,956	)
Schedule of Condensed Consolidating Statements of Comprehensive Loss	'
	DJO Finance LLC
	Unaudited Condensed Consolidating Statements of Comprehensive Loss
	For the Three Months Ended June 28, 2014
	(in thousands)
		DJOFL			Guarantors			Non -			Eliminations			Consolidated
								Guarantors
	Net (loss) income	$	(25,434	)	$	23,740		$	(8,882	)	$	(14,631	)	$	(25,207	)
	Other comprehensive loss, net of taxes:
	Foreign currency translation adjustments, net of tax benefit of $345		—			—			(1,602	)		—			(1,602	)
	Other comprehensive loss		—			—			(1,602	)		—			(1,602	)
	Comprehensive (loss) income		(25,434	)		23,740			(10,484	)		(14,631	)		(26,809	)
	Comprehensive loss attributable to noncontrolling interests		—			—			(199	)		—			(199	)
	Comprehensive (loss) income attributable to DJO Finance LLC	$	(25,434	)	$	23,740		$	(10,683	)	$	(14,631	)	$	(27,008	)
	DJO Finance LLC
	Unaudited Condensed Consolidating Statements of Comprehensive Loss
	For the Six Months Ended June 28, 2014
	(in thousands)
		DJOFL			Guarantors			Non -			Eliminations			Consolidated
								Guarantors
	Net (loss) income	$	(61,956	)	$	33,120		$	(15,645	)	$	(16,899	)	$	(61,380	)
	Other comprehensive loss, net of taxes:
	Foreign currency translation adjustments, net of tax benefit of $335		—			—			(1,905	)		—			(1,905	)
	Other comprehensive loss		—			—			(1,905	)		—			(1,905	)
	Comprehensive (loss) income		(61,956	)		33,120			(17,550	)		(16,899	)		(63,285	)
	Comprehensive loss attributable to noncontrolling interests		—			—			(544	)		—			(544	)
	Comprehensive (loss) income attributable to DJO Finance LLC	$	(61,956	)	$	33,120		$	(18,094	)	$	(16,899	)	$	(63,829	)
Schedule of Condensed Consolidating Statements of Cash Flows	'
	DJO Finance LLC
	Unaudited Condensed Consolidating Statements of Cash Flows
	For the Six Months Ended June 28, 2014
	(in thousands)
		DJOFL			Guarantors			Non-			Eliminations			Consolidated
								Guarantors
	Cash Flows from Operating Activities:
	Net (loss) income	$	(61,956	)	$	33,120		$	(15,645	)	$	(16,899	)	$	(61,380	)
	Adjustments to reconcile net (loss) income to net cash (used in) provided by operating activities:
	Depreciation		—			14,199			3,099			(98	)		17,200
	Amortization of intangible assets		—			44,755			2,304			—			47,059
	Amortization of debt issuance costs and non-cash interest expense		4,219			—			—			—			4,219
	Loss on modification and extinguishment of debt		1,019			—			—			—			1,019
	Stock-based compensation expense		—			931			—			—			931
	(Loss) gain on disposal of assets, net		—			(1,389	)		37			—			(1,352	)
	Deferred income tax expense (benefit)		—			6,813			(20	)		(20	)		6,773
	Provision for doubtful accounts		—			17,602			524			—			18,126
	Inventory reserves		—			4,441			242			—			4,683
	Equity in income of subsidiaries, net		(26,222	)		—			—			26,222			—
	Changes in operating assets and liabilities:
	Accounts receivable		—			(19,790	)		(4,965	)		—			(24,755	)
	Inventories		—			(7,097	)		6,485			(8,464	)		(9,076	)
	Prepaid expenses and other assets		87			3,258			(604	)		(115	)		2,626
	Accounts payable and other current liabilities		3,053			9,353			(13	)		(437	)		11,956
	Net cash (used in) provided by operating activities		(79,800	)		106,196			(8,556	)		189			18,029
	Cash Flows from Investing Activities:
	Cash paid in connection with acquisitions, net of cash acquired		—			—			(4,587	)		—			(4,587	)
	Purchases of property and equipment		—			(28,890	)		(2,907	)		91			(31,706	)
	Other investing activities, net		—			(711	)		(183	)		—			(894	)
	Net cash (provided by) used in investing activities		—			(29,601	)		(7,677	)		91			(37,187	)
	Cash Flows from Financing Activities:
	Intercompany		55,784			(70,703	)		15,201			(282	)		—
	Proceeds from issuance of debt		942,294			—			—			—			942,294
	Repayments of debt		(920,400	)		—			(58	)		—			(920,458	)
	Payment of debt issuance costs		(1,812	)		—			—			—			(1,812	)
	Payment of contingent consideration		—			(5,690	)		—			—			(5,690	)
	Investment by parent		22			—			—			—			22
	Cash paid in connection with the cancellation of vested options		(2,001	)		—			—			—			(2,001	)
	Net cash provided by (used in) financing activities		73,887			(76,393	)		15,143			(282	)		12,355
	Effect of exchange rate changes on cash and cash equivalents		—			—			(132	)		—			(132	)
	Net (decrease) increase in cash and cash equivalents		(5,913	)		202			(1,222	)		(2	)		(6,935	)
	Cash and cash equivalents at beginning of period		22,370			358			20,848			2			43,578
	Cash and cash equivalents at end of period	$	16,457		$	560		$	19,626		$	—		$	36,643
Two Thousand And Thirteen	'
Schedule of Condensed Consolidating Balance Sheets	'
	DJO Finance LLC
	Condensed Consolidating Balance Sheets
	As of December 31, 2013
	(in thousands)
		DJOFL			Guarantors			Non-Guarantors			Eliminations			Consolidated
	Assets
	Current assets:
	Cash and cash equivalents	$	22,370		$	358		$	20,848		$	2		$	43,578
	Accounts receivable, net		—			141,121			43,967			—			185,088
	Inventories, net		—			126,529			33,439			(4,985	)		154,983
	Deferred tax assets, net		—			27,286			241			—			27,527
	Prepaid expenses and other current assets		160			16,469			10,596			726			27,951
	Total current assets		22,530			311,763			109,091			(4,257	)		439,127
	Property and equipment, net		—			93,229			14,834			(234	)		107,829
	Goodwill		—			1,066,479			121,998			(39,146	)		1,149,331
	Intangible assets, net		—			941,550			17,443			—			958,993
	Investment in subsidiaries		1,297,699			1,686,557			62,344			(3,046,600	)		—
	Intercompany receivables		911,630			—			—			(911,630	)		—
	Other non-current assets		35,675			1,828			1,996			—			39,499
	Total assets	$	2,267,534		$	4,101,406		$	327,706		$	(4,001,867	)	$	2,694,779
	Liabilities and (Deficit) Equity
	Current liabilities:
	Accounts payable	$	—		$	45,639		$	10,736		$	(1	)	$	56,374
	Current portion of debt obligations		8,620			—			—			—			8,620
	Other current liabilities		29,673			77,220			31,564			697			139,154
	Total current liabilities		38,293			122,859			42,300			696			204,148
	Long-term debt obligations		2,251,167			—			—			—			2,251,167
	Deferred tax liabilities, net		—			236,230			5,798			—			242,028
	Intercompany payables, net		—			693,513			143,637			(837,150	)		—
	Other long-term liabilities		—			13,820			2,898			—			16,718
	Total liabilities		2,289,460			1,066,422			194,633			(836,454	)		2,714,061
	Noncontrolling interests		—			—			2,644			—			2,644
	Total membership (deficit) equity		(21,926	)		3,034,984			130,429			(3,165,413	)		(21,926	)
	Total liabilities and (deficit) equity	$	2,267,534		$	4,101,406		$	327,706		$	(4,001,867	)	$	2,694,779
Schedule of Condensed Consolidating Statements of Operations	'
	DJO Finance LLC
	Unaudited Condensed Consolidating Statements of Operations
	For the Three Months Ended June 29, 2013
	(in thousands)
		DJOFL			Guarantors			Non-			Eliminations			Consolidated
								Guarantors
	Net sales	$	—		$	256,118		$	73,880		$	(35,253	)	$	294,745
	Cost of sales (exclusive of amortization of intangible assets of $8,771)		—			106,517			50,626			(38,181	)		118,962
	Gross profit		—			149,601			23,254			2,928			175,783
	Operating expenses:
	Selling, general and administrative		—			93,774			23,994			6			117,774
	Research and development		—			6,787			955			—			7,742
	Amortization of intangible assets		—			22,485			1,359			—			23,844
			—			123,046			26,308			6			149,360
	Operating income (loss)		—			26,555			(3,054	)		2,922			26,423
	Other (expense) income:
	Interest expense		(44,066	)		—			(59	)		—			(44,125	)
	Interest income		5			21			26			—			52
	Loss on modification and extinguishment of debt		—			—			—			—			—
	Other income (expense), net		—			89			(877	)		—			(788	)
	Intercompany income (expense), net		—			361			(632	)		271			—
	Equity in income (loss) of subsidiaries, net		23,247			—			—			(23,247	)		—
			(20,814	)		471			(1,542	)		(22,976	)		(44,861	)
	(Loss) income before income taxes		(20,814	)		27,026			(4,596	)		(20,054	)		(18,438	)
	Income tax provision		—			(872	)		(1,332	)		—			(2,204	)
	Net (loss) income		(20,814	)		26,154			(5,928	)		(20,054	)		(20,642	)
	Net income attributable to noncontrolling interests		—			—			(172	)		—			(172	)
	Net (loss) income attributable to DJOFL	$	(20,814	)	$	26,154		$	(6,100	)	$	(20,054	)	$	(20,814	)
	DJO Finance LLC
	Unaudited Condensed Consolidating Statements of Operations
	For the Six Months Ended June 29, 2013
	(in thousands)
		DJOFL			Guarantors			Non-			Eliminations			Consolidated
								Guarantors
	Net sales	$	—		$	493,827		$	142,396		$	(62,401	)	$	573,822
	Cost of sales (exclusive of amortization of intangible assets of $17,559)		—			202,901			95,618			(69,918	)		228,601
	Gross profit		—			290,926			46,778			7,517			345,221
	Operating expenses:
	Selling, general and administrative		—			189,373			46,230			6			235,609
	Research and development		—			13,804			1,917			—			15,721
	Amortization of intangible assets		—			44,982			2,693			—			47,675
			—			248,159			50,840			6			299,005
	Operating income (loss)		—			42,767			(4,062	)		7,511			46,216
	Other (expense) income:
	Interest expense		(89,489	)		—			(81	)		—			(89,570	)
	Interest income		8			46			34			—			88
	Loss on modification and extinguishment of debt		(1,059	)		—			—			—			(1,059	)
	Other expense, net		—			(77	)		(1,328	)		—			(1,405	)
	Intercompany income (expense), net		—			707			(867	)		160			—
	Equity in income (loss) of subsidiaries, net		37,362			—			—			(37,362	)		—
			(53,178	)		676			(2,242	)		(37,202	)		(91,946	)
	(Loss) income before income taxes		(53,178	)		43,443			(6,304	)		(29,691	)		(45,730	)
	Income tax provision		—			(4,136	)		(2,902	)		—			(7,038	)
	Net (loss) income		(53,178	)		39,307			(9,206	)		(29,691	)		(52,768	)
	Net income attributable to noncontrolling interests		—			—			(410	)		—			(410	)
	Net (loss) income attributable to DJOFL	$	(53,178	)	$	39,307		$	(9,616	)	$	(29,691	)	$	(53,178	)
Schedule of Condensed Consolidating Statements of Comprehensive Loss	'
	DJO Finance LLC
	Unaudited Condensed Consolidating Statements of Comprehensive Loss
	For the Three Months Ended June 29, 2013
	(in thousands)
		DJOFL			Guarantors			Non-			Eliminations			Consolidated
								Guarantors
	Net (loss) income	$	(20,814	)	$	26,154		$	(5,928	)	$	(20,054	)	$	(20,642	)
	Other comprehensive loss, net of taxes:
	Foreign currency translation adjustments, net of tax provision of $456		—			—			(547	)		—			(547	)
	Other comprehensive loss		—			—			(547	)		—			(547	)
	Comprehensive (loss) income		(20,814	)		26,154			(6,475	)		(20,054	)		(21,189	)
	Comprehensive income attributable to noncontrolling interests		—			—			(215	)		—			(215	)
	Comprehensive (loss) income attributable to DJO Finance LLC	$	(20,814	)	$	26,154		$	(6,690	)	$	(20,054	)	$	(21,404	)
	DJO Finance LLC
	Unaudited Condensed Consolidating Statements of Comprehensive Loss
	For the Six Months Ended June 29, 2013
	(in thousands)
		DJOFL			Guarantors			Non-			Eliminations			Consolidated
								Guarantors
	Net (loss) income	$	(53,178	)	$	39,307		$	(9,206	)	$	(29,691	)	$	(52,768	)
	Other comprehensive loss, net of taxes:
	Foreign currency translation adjustments, net of tax benefit of $869		—			—			(2,810	)		—			(2,810	)
	Other comprehensive loss		—			—			(2,810	)		—			(2,810	)
	Comprehensive (loss) income		(53,178	)		39,307			(12,016	)		(29,691	)		(55,578	)
	Comprehensive income attributable to noncontrolling interests		—			—			(376	)		—			(376	)
	Comprehensive (loss) income attributable to DJO Finance LLC	$	(53,178	)	$	39,307		$	(12,392	)	$	(29,691	)	$	(55,954	)
Schedule of Condensed Consolidating Statements of Cash Flows	'
	DJO Finance LLC
	Unaudited Condensed Consolidating Statements of Cash Flows
	For the Six Months Ended June 29, 2013
	(in thousands)
		DJOFL			Guarantors			Non-			Eliminations			Consolidated
								Guarantors
	Cash Flows from Operating Activities:
	Net (loss) income	$	(53,178	)	$	39,307		$	(9,206	)	$	(29,691	)	$	(52,768	)
	Adjustments to reconcile net (loss) income to net cash (used in) provided by operating activities:
	Depreciation		—			12,996			2,486			(133	)		15,349
	Amortization of intangible assets		—			44,982			2,693			—			47,675
	Amortization of debt issuance costs and non-cash interest expense		3,931			—			—			—			3,931
	Loss on modification and extinguishment of debt		1,059			—			—			—			1,059
	Stock-based compensation expense		—			1,253			—			—			1,253
	Loss on disposal of assets, net		—			135			60			—			195
	Deferred income tax expense		—			2,924			157			—			3,081
	Provision for doubtful accounts		—			13,274			144			—			13,418
	Inventory reserves		—			3,055			(121	)		—			2,934
	Equity in income of subsidiaries, net		(37,362	)		—			—			37,362			—
	Changes in operating assets and liabilities:
	Accounts receivable		—			(21,954	)		(5,825	)		—			(27,779	)
	Inventories		—			10,383			5,622			(6,157	)		9,848
	Prepaid expenses and other assets		87			1,186			(1,437	)		169			5
	Accounts payable and other current liabilities		(1,592	)		(14,983	)		1,113			815			(14,647	)
	Net cash (used in) provided by operating activities		(87,055	)		92,558			(4,314	)		2,365			3,554
	Cash Flows from Investing Activities:
	Cash paid in connection with acquisitions, net of cash acquired		—			—			(1,317	)		—			(1,317	)
	Purchases of property and equipment		—			(12,100	)		(3,107	)		(13	)		(15,220	)
	Other investing activities, net		—			(209	)		(201	)		—			(410	)
	Net cash used in investing activities		—			(12,309	)		(4,625	)		(13	)		(16,947	)
	Cash Flows from Financing Activities:
	Intercompany		71,010			(82,764	)		14,106			(2,352	)		—
	Proceeds from issuance of debt		496,417			—			—			—			496,417
	Repayments of debt		(474,727	)		—			—			—			(474,727	)
	Payment of debt issuance costs		(2,387	)		—			—			—			(2,387	)
	Net cash provided by (used in) financing activities		90,313			(82,764	)		14,106			(2,352	)		19,303
	Effect of exchange rate changes on cash and cash equivalents		—			—			(436	)		—			(436	)
	Net increase (decrease) in cash and cash equivalents		3,258			(2,515	)		4,731			—			5,474
	Cash and cash equivalents at beginning of period		13,176			3,122			14,919			6			31,223
	Cash and cash equivalents at end of period	$	16,434		$	607		$	19,650		$	6		$	36,697

Recovered_Sheet1

Organization and Basis of Presentation - Additional Information (Detail) (USD $)	6 Months Ended	12 Months Ended
	Jun. 28, 2014	Dec. 31, 2013
Organization And Basis Of Presentation [Line Items]	'	'
Number of operating segments	4	'
Percentage of ownership interest in subsidiary Medireha GmbH	50.00%	'
Tunisia	'	'
Organization And Basis Of Presentation [Line Items]	'	'
Description of infrequent event	'In September 2013, a fire occurred at our factory in Tunisia. As a result of the fire, certain inventory and fixed assets were destroyed and the leased facility became inoperable.	'
Estimated losses for destroyed inventory and fixed assets, excess expenses incurred and building reconstruction	'	$5,000,000
Revenue from business interruption insurance proceeds	$735,000	$1,300,000

Schedule_of_Insurance_Receivab

Schedule of Insurance Receivables Against Property and Business Interruption Insurance Policies (Detail) (Tunisia, USD $)	6 Months Ended	12 Months Ended
In Thousands, unless otherwise specified	Jun. 28, 2014	Dec. 31, 2013
Tunisia	'	'
Unusual or Infrequent Item [Line Items]	'	'
Balance, beginning of period	$6,261	'
Change in estimated losses	-109	'
Business interruption	735	1,300
Claim payments	-2,111	'
Balance, end of period	$4,776	$6,261

Acquisitions_Additional_Inform

Acquisitions - Additional Information (Detail) (USD $)	6 Months Ended		6 Months Ended		1 Months Ended
	Jun. 28, 2014	Dec. 31, 2013	Jun. 28, 2014	Jun. 28, 2014	Jan. 23, 2014	Jun. 28, 2014	Jun. 28, 2014	Jun. 28, 2014	Jun. 28, 2014
			Period 1	Period 2	Speetec	Speetec	Speetec	Speetec	Speetec
							Customer Relationships	Non-compete	Trademarks and Trade Names
Business Acquisition [Line Items]	'	'	'	'	'	'	'	'	'
Business acquisition, cash payment	'	'	'	'	$5,000,000	'	'	'	'
Business acquisition, consideration held for potential indemnity claims	'	'	'	'	1,300,000	'	'	'	'
Business acquisition, contingent consideration fair value	1,635,000	5,690,000	'	'	1,600,000	'	'	'	'
Business acquisition, contingent consideration amount total	'	'	'	'	7,300,000	'	'	'	'
Business acquisition, contingent consideration percentage	'	'	'	'	25.00%	'	'	'	'
Indemnification Asset	'The indemnity holdback accrues interest at the Euribor rate plus 100 basis points and is 50% payable in March 2015 and March 2016, respectively, if not used for indemnification claims.	'	'	'	'	'	'	'	'
Business Acquisition, Payment Date of Contingent Consideration	'	'	'2015-03	'2016-03	'	'	'	'	'
Business acquisition purchase price allocation to intangible assets	'	'	'	'	'	$3,750,000	$2,900,000	$600,000	$300,000

Purchase_Price_for_Acquisition

Purchase Price for Acquisition Allocated to Fair Values of Net Tangible and Intangible Assets Acquired (Detail) (USD $)	Jun. 28, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Business Acquisition [Line Items]	'	'
Goodwill	$1,150,558	$1,149,331
Speetec	'	'
Business Acquisition [Line Items]	'	'
Cash	489	'
Accounts receivable	608	'
Inventories	2,766	'
Other current assets	154	'
Property, plant & equipment	379	'
Liabilities assumed	-1,642	'
Deferred tax liabilities	-1,003	'
Intangible assets	3,750	'
Goodwill	2,383	'
Total purchase price	$7,884	'

Summary_of_Activity_in_Account

Summary of Activity in Accounts Receivable Reserves for Doubtful Accounts and Sales Returns (Detail) (USD $)	6 Months Ended
In Thousands, unless otherwise specified	Jun. 28, 2014	Jun. 29, 2013
Accounts, Notes, Loans and Financing Receivable [Line Items]	'	'
Balance, beginning of period	$32,957	$25,211
Provision for doubtful accounts	18,126	13,418
Write-offs, net of recoveries	-15,464	-11,587
Balance, end of period	$35,619	$27,042

Accounts_Receivable_Reserves_A

Accounts Receivable Reserves - Additional Information (Detail) (USD $)	Jun. 28, 2014	Jun. 29, 2013
In Millions, unless otherwise specified
Accounts, Notes, Loans and Financing Receivable [Line Items]	'	'
Provision for sales returns	$3.80	$4.60

Summary_of_Inventories_Detail

Summary of Inventories (Detail) (USD $)	Jun. 28, 2014	Dec. 31, 2013	Jun. 29, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
Inventory [Line Items]	'	'	'	'
Components and raw materials	$59,349	$59,825	'	'
Work in process	7,785	7,373	'	'
Finished goods	87,891	83,502	'	'
Inventory held on consignment	33,600	27,969	'	'
Inventory, Gross, Total	188,625	178,669	'	'
Inventory reserves	-24,851	-23,686	-18,549	-17,313
Inventories, net	$163,774	$154,983	'	'

Summary_of_Activity_of_Reserve

Summary of Activity of Reserves in Inventory (Detail) (USD $)	6 Months Ended
In Thousands, unless otherwise specified	Jun. 28, 2014	Jun. 29, 2013
Inventory [Line Items]	'	'
Balance, beginning of period	$23,686	$17,313
Provision charged to cost of sales	4,683	2,934
Write-offs, net of recoveries	-3,518	-1,698
Balance, end of period	$24,851	$18,549

Schedule_of_Changes_in_Carryin

Schedule of Changes in Carrying Amount of Goodwill (Detail) (USD $)	6 Months Ended
In Thousands, unless otherwise specified	Jun. 28, 2014
Goodwill [Line Items]	'
Balance, beginning of period	$1,149,331
Acquisitions (see Note 2)	2,383
Foreign currency translation	-1,156
Balance, end of period	$1,150,558

Summary_of_Identifiable_Intang

Summary of Identifiable Intangible Assets (Detail) (USD $)	Jun. 28, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Finite-Lived Intangible Assets [Line Items]	'	'
Net identifiable intangible assets	$916,083	$958,993
Gross Carrying Amount	1,097,597	1,093,613
Accumulated Amortization	-580,603	-533,904
Intangible Assets, Net	516,994	559,709
Customer Relationships	'	'
Finite-Lived Intangible Assets [Line Items]	'	'
Gross Carrying Amount	572,803	570,070
Accumulated Amortization	-317,429	-290,359
Intangible Assets, Net	255,374	279,711
Patents and Technology	'	'
Finite-Lived Intangible Assets [Line Items]	'	'
Gross Carrying Amount	486,734	486,246
Accumulated Amortization	-247,368	-230,111
Intangible Assets, Net	239,366	256,135
Trademarks and Trade Names	'	'
Finite-Lived Intangible Assets [Line Items]	'	'
Gross Carrying Amount	26,130	25,820
Accumulated Amortization	-8,547	-7,102
Intangible Assets, Net	17,583	18,718
Indefinite lived intangible assets	399,089	399,284
Distributor Contracts And Relationships	'	'
Finite-Lived Intangible Assets [Line Items]	'	'
Gross Carrying Amount	4,885	5,054
Accumulated Amortization	-3,239	-3,183
Intangible Assets, Net	1,646	1,871
Non-compete	'	'
Finite-Lived Intangible Assets [Line Items]	'	'
Gross Carrying Amount	7,045	6,423
Accumulated Amortization	-4,020	-3,149
Intangible Assets, Net	$3,025	$3,274

Long_Lived_Assets_Additional_I

Long Lived Assets - Additional Information (Detail)	6 Months Ended
	Jun. 28, 2014
Customer Relationships	'
Acquired Finite-Lived Intangible Assets [Line Items]	'
Definite-lived intangible assets, weighted average useful lives	'5 years 7 months 6 days
Patents and Technology	'
Acquired Finite-Lived Intangible Assets [Line Items]	'
Definite-lived intangible assets, weighted average useful lives	'8 years 8 months 12 days
Distributor Contracts And Relationships	'
Acquired Finite-Lived Intangible Assets [Line Items]	'
Definite-lived intangible assets, weighted average useful lives	'3 years 1 month 6 days
Trademarks and Trade Names	'
Acquired Finite-Lived Intangible Assets [Line Items]	'
Definite-lived intangible assets, weighted average useful lives	'6 years 8 months 12 days
Non-compete	'
Acquired Finite-Lived Intangible Assets [Line Items]	'
Definite-lived intangible assets, weighted average useful lives	'2 years 4 months 24 days

Schedule_of_Estimated_Amortiza

Schedule of Estimated Amortization Expense (Detail) (USD $)	Jun. 28, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Finite Lived Intangible Assets Future Amortization Expense [Line Items]	'	'
Remaining 2014	$46,089	'
2015	88,732	'
2016	84,092	'
2017	72,880	'
2018	62,701	'
Thereafter	162,500	'
Intangible Assets, Net	$516,994	$559,709

Schedule_of_Other_Current_Liab

Schedule of Other Current Liabilities (Detail) (USD $)	Jun. 28, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Other Current Liabilities [Line Items]	'	'
Accrued wages and related expenses	$38,073	$33,128
Accrued commissions	14,284	16,489
Accrued rebates	9,344	10,731
Accrued other taxes	3,742	4,734
Accrued professional expenses	3,350	3,372
Income taxes payable	3,787	2,877
Deferred tax liability	445	445
Other accrued liabilities	33,036	37,696
Other current liabilities	$106,061	$109,472

Schedule_of_Information_Regard

Schedule of Information Regarding Notional Amounts of Foreign Exchange Forward Contracts (Detail) (Foreign Exchange Contract, Not Designated as Hedging Instrument)	Jun. 28, 2014	Jun. 28, 2014	Dec. 31, 2013	Dec. 31, 2013
In Thousands, unless otherwise specified	USD ($)	MXN	USD ($)	MXN
Derivatives, Fair Value [Line Items]	'	'	'	'
Foreign exchange contracts not designated as hedges	$6,354	84,067	$22,959	302,730

Summary_of_Location_and_Fair_V

Summary of Location and Fair Value of Derivative Instruments in Condensed Consolidated Balance Sheets (Detail) (Not Designated as Hedging Instrument, Foreign Exchange Forward, USD $)	Jun. 28, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified	Other Current Assets	Other Current Liabilities
Derivatives, Fair Value [Line Items]	'	'
Derivative assets	$103	'
Derivative Liabilities	'	$44

Summary_of_Effect_of_Derivativ

Summary of Effect of Derivative Instruments on Condensed Consolidated Statements of Operations (Detail) (Foreign Exchange Forward, Other income (expense), net, Not Designated as Hedging Instrument, USD $)	3 Months Ended		6 Months Ended
In Thousands, unless otherwise specified	Jun. 28, 2014	Jun. 29, 2013	Jun. 28, 2014	Jun. 29, 2013
Foreign Exchange Forward | Other income (expense), net | Not Designated as Hedging Instrument	'	'	'	'
Derivative Instruments, Gain (Loss) [Line Items]	'	'	'	'
Effect of derivative instruments	$77	($368)	$147	($777)

Fair_Value_Measurements_Additi

Fair Value Measurements - Additional Information (Detail) (USD $)

Jun. 28, 2014

Dec. 31, 2013

Jun. 28, 2014

Jun. 28, 2014

Jun. 28, 2014

Dec. 31, 2013

Apr. 30, 2014

Dec. 31, 2013

Dec. 31, 2012

Jan. 23, 2014

Jun. 28, 2014

Jun. 28, 2014

Jun. 28, 2014

Period 1

Period 2

Significant Unobservable Inputs (Level 3)

Significant Unobservable Inputs (Level 3)

Exos

Exos

Exos

Speetec

Speetec

Speetec

Speetec

Significant Unobservable Inputs (Level 3)

Significant Unobservable Inputs (Level 3)

Significant Unobservable Inputs (Level 3)

Significant Unobservable Inputs (Level 3)

Significant Unobservable Inputs (Level 3)

Period 1

Period 2

Fair Value Measurements Disclosure [Line Items]

'

'

'

'

'

'

'

'

'

'

'

'

'

Business acquisition, contingent consideration amount total

'

'

'

'

'

'

'

'

'

$7,300,000

$7,300,000

'

'

Business acquisition, contingent consideration percentage

'

'

'

'

'

'

'

'

95.00%

25.00%

25.00%

'

'

Business acquisition, contingent consideration expected discount rate

'

'

'

'

'

'

'

'

'

'

9.90%

'

'

Business Acquisition, Payment Date of Contingent Consideration

'

'

'2015-03

'2016-03

'

'

'

'

'

'

'

'2015-03

'2016-03

Business acquisition, contingent consideration fair value

1,635,000

5,690,000

'

'

1,635,000

5,690,000

'

'

8,200,000

1,600,000

'

'

'

Business acquisition, reduction in fair Value of contingent consideration

'

'

'

'

'

'

'

2,500,000

'

'

'

'

'

Business acquisition, payment of contingent consideration

'

'

'

'

'

'

$5,700,000

'

'

'

'

'

'

Schedule_of_Assets_and_Liabili

Schedule of Assets and Liabilities Measured at Fair Value on Recurring Basis (Detail) (USD $)	Jun. 28, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Foreign exchange forward contracts not designated as hedges	$103	'
Foreign exchange forward contracts not designated as hedges	'	44
Contingent consideration	1,635	5,690
Significant Other Observable Inputs (Level 2)	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Foreign exchange forward contracts not designated as hedges	103	'
Foreign exchange forward contracts not designated as hedges	'	44
Significant Unobservable Inputs (Level 3)	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Contingent consideration	$1,635	$5,690

Reconciliation_of_All_Financia

Reconciliation of All Financial Assets and Liabilities Measured at Fair Value on Recurring Basis Using Significant Unobservable Inputs (Level 3) (Detail) (USD $)	6 Months Ended
In Thousands, unless otherwise specified	Jun. 28, 2014
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]	'
Balance, beginning of period	$5,690
Acquisitions	1,627
Payment of contingent consideration	-5,690
Foreign currency translation	8
Balance, end of period	$1,635

Schedule_of_Debt_Obligations_D

Schedule of Debt Obligations (Detail) (USD $)	Jun. 28, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Debt Instrument [Line Items]	'	'
Other	$152	'
Debt	2,282,388	2,259,787
Current maturities	-8,912	-8,620
Long-term debt	2,273,476	2,251,167
Revolving Credit Facility | Senior Secured Credit Facility	'	'
Debt Instrument [Line Items]	'	'
Debt	22,000	38,000
New Tranche B Term Loan | Senior Secured Credit Facility	'	'
Debt Instrument [Line Items]	'	'
Debt	885,291	'
Tranche B Term Loan Facility | Senior Secured Credit Facility	'	'
Debt Instrument [Line Items]	'	'
Debt	'	846,297
8.75% Second Priority Senior Secured Notes	'	'
Debt Instrument [Line Items]	'	'
Debt	334,945	335,490
9.875% Senior unsecured notes	'	'
Debt Instrument [Line Items]	'	'
Debt	440,000	440,000
7.75% Senior Unsecured Notes	'	'
Debt Instrument [Line Items]	'	'
Debt	300,000	300,000
9.75% Senior subordinated notes	'	'
Debt Instrument [Line Items]	'	'
Debt	$300,000	$300,000

Schedule_of_Debt_Obligations_P

Schedule of Debt Obligations (Parenthetical) (Detail) (USD $)

Jun. 28, 2014

Dec. 31, 2013

Sep. 30, 2012

Mar. 20, 2012

Jun. 28, 2014

Sep. 28, 2012

Jun. 28, 2014

Apr. 07, 2011

Jun. 28, 2014

Oct. 18, 2010

Jun. 28, 2014

Dec. 31, 2013

In Millions, unless otherwise specified

8.75% Second Priority Senior Secured Notes

8.75% Second Priority Senior Secured Notes

8.75% Second Priority Senior Secured Notes

8.75% Second Priority Senior Secured Notes

9.875% Senior unsecured notes

9.875% Senior unsecured notes

7.75% Senior Unsecured Notes

7.75% Senior Unsecured Notes

9.75% Senior subordinated notes

9.75% Senior subordinated notes

Senior Secured Credit Facility

Senior Secured Credit Facility

New Tranche B Term Loan

Tranche B Term Loan Facility

Debt Instrument [Line Items]

'

'

'

'

'

'

'

'

'

'

'

'

Term loan facility, face amount net

'

'

$330

$330

'

$440

'

$300

'

$300

$891.20

$853.40

Term loan facility, unamortized original issue discount

'

'

'

'

'

'

'

'

'

'

6

7.1

Stated percentage rate

8.75%

'

8.75%

8.75%

9.88%

9.88%

7.75%

'

9.75%

'

'

'

Unamortized original issue premium

$4.90

$5.50

'

'

'

'

'

'

'

'

'

'

Debt_Additional_Information_De

Debt - Additional Information (Detail) (USD $)

Jun. 28, 2014

Dec. 31, 2013

Jun. 28, 2014

Jun. 28, 2014

Dec. 31, 2013

Sep. 30, 2012

Mar. 20, 2012

Jun. 28, 2014

Mar. 30, 2012

Nov. 20, 2007

Nov. 20, 2007

Jun. 28, 2014

Mar. 21, 2013

Mar. 20, 2012

Mar. 30, 2012

Apr. 08, 2014

Mar. 20, 2012

Mar. 20, 2012

Mar. 20, 2012

Mar. 20, 2012

Mar. 20, 2012

Apr. 08, 2014

Apr. 08, 2014

Dec. 19, 2012

Jun. 28, 2014

Jun. 28, 2014

Jun. 28, 2014

Jun. 28, 2014

Jun. 28, 2014

Jun. 28, 2014

Dec. 31, 2013

Jun. 28, 2014

Jun. 28, 2014

Jun. 28, 2014

Jun. 28, 2014

Jun. 28, 2014

Jun. 28, 2014

Jun. 28, 2014

Revolving Credit Facility

8.75% Second Priority Senior Secured Notes

8.75% Second Priority Senior Secured Notes

8.75% Second Priority Senior Secured Notes

8.75% Second Priority Senior Secured Notes

New Term Loans

Original Senior Secured Credit Facility

Original Senior Secured Credit Facility

Original Senior Secured Credit Facility

Amended Senior Secured Credit Facility

Amended Senior Secured Credit Facility

Amended Senior Secured Credit Facility

Amended Senior Secured Credit Facility

Amended Senior Secured Credit Facility

Amended Senior Secured Credit Facility

Amended Senior Secured Credit Facility

Amended Senior Secured Credit Facility

Amended Senior Secured Credit Facility

Amended Senior Secured Credit Facility

Amended Senior Secured Credit Facility

Amended Senior Secured Credit Facility

Amendment To Senior Credit Facility

Senior Secured Credit Facility

Senior Secured Credit Facility

Senior Secured Credit Facility

Senior Secured Credit Facility

Senior Secured Credit Facility

Senior Secured Credit Facility

Senior Secured Credit Facility

Senior Secured Credit Facility

Senior Secured Credit Facility

Senior Secured Credit Facility

Tranche B Term Loan Facility

New Tranche B Term Loan

New Tranche B Term Loan

New Tranche B Term Loan

Original Term Loans

Original Term Loans

Revolving Credit Facility

Original Term Loans

Original Term Loans

Original Term Loans

Original Term Loans

Original Term Loans

Original Term Loans

Revolving Credit Facility

8.75% Second Priority Senior Secured Notes

Extended Term Loans

Refinancing Term Loans

Incremental Term Loans

Original Term Loans

Domestic Subsidiaries

Foreign Subsidiaries

Minimum

Maximum

Revolving Credit Facility

Revolving Credit Facility

Eurodollar Rate Plus

Federal Funds Rate Plus

One Month Eurodollar Rate

Base Rate Borrowings

LIBOR

Eurodollar Rate Plus

Minimum

Maximum

Debt Instrument [Line Items]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Senior Secured Credit Facility, face amount

'

'

'

'

'

'

'

'

'

$1,065,000,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Senior Secured Credit Facility, maturity date

'

'

'

'

'

'

'

'

'

'2014-05

'2013-11

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Senior Secured Credit Facility, face amount

'

'

'

'

'

'

'

'

'

'

100,000,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Stated percentage rate

'

'

'

8.75%

'

8.75%

8.75%

'

'

'

'

'

'

'

'

'

'

'

'

8.75%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Debt

2,282,388,000

2,259,787,000

'

334,945,000

335,490,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

230,000,000

'

'

'

'

'

'

'

'

'

22,000,000

38,000,000

'

'

'

'

'

'

'

Term loans outstanding

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

564,700,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Debt instrument maturity date

'

'

'

15-Mar-18

'

'

'

'

'

'

'

'

15-Sep-17

'

15-Sep-17

'

'

'

15-Mar-17

'

1-Nov-16

'

'

15-Sep-17

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Issuance of term loans

'

'

'

'

'

'

'

'

'

'

'

'

421,400,000

350,000,000

105,000,000

'

'

'

'

'

'

851,200,000

40,000,000

25,000,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Replaced Revolving Credit Facility

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

100,000,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Leverage ratio

'

'

'

'

'

'

'

'

'

'

'

'

425.00%

'

'

475.00%

700.00%

750.00%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Repayment of term loans

'

'

'

'

'

'

'

'

103,500,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Issuance of term Loans, discount rate

'

'

'

'

'

'

'

'

'

'

'

'

'

1.50%

1.00%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Market Values of credit facility

'

'

20,200,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

894,600,000

'

'

'

Revolving Credit Facility, percentage points added to the reference rate

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

3.25%

0.50%

3.25%

'

3.25%

1.00%

3.25%

Weighted Average Interest Rate

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

4.23%

'

'

'

'

'

'

'

'

'

'

'

'

'

Commitment Fees Rate

'

'

'

'

'

'

'

'

'

'

'

0.50%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Percentage of annual payments quarterly installments

'

'

'

'

'

'

'

1.00%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Percentage of prepay outstanding term loans of annual excess cash flow

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

50.00%

'

'

25.00%

0.00%

'

'

'

'

'

'

'

'

'

Percentage of prepay outstanding term loans of non-ordinary course asset sales

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

100.00%

'

'

'

'

'

'

'

'

'

'

'

'

'

Annual amount from non-ordinary course asset sales

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

$25,000,000

'

'

'

'

'

'

'

'

'

'

'

'

'

Reinvestment right on-non ordinary course asset, percentage

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

100.00%

'

'

'

'

'

'

'

'

'

'

'

'

'

Percentage of cash proceeds from issuance of debt

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

100.00%

'

'

'

'

'

'

'

'

'

'

'

'

'

Soft call premium, percentage

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

1.00%

'

'

'

'

'

'

'

'

'

'

'

'

'

Senior Secured Credit Facility secured by pledges, capital stock

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

100.00%

100.00%

65.00%

'

'

'

'

'

'

'

'

'

'

'

Leverage ratio of consolidated senior secured first lien to adjusted EBITDA

475.00%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

326.00%

'

'

'

'

'

'

'

'

'

'

'

'

'

Debt_Senior_Notes_Debt_Issuanc

Debt (Senior Notes, Debt Issuance Costs and Loss on Modification and Extinguishment of Debt) - Additional Information (Detail) (USD $)

3 Months Ended

6 Months Ended

6 Months Ended

6 Months Ended

1 Months Ended

6 Months Ended

6 Months Ended

6 Months Ended

Jun. 28, 2014

Jun. 29, 2013

Jun. 28, 2014

Jun. 29, 2013

Dec. 31, 2013

Jun. 28, 2014

Jun. 29, 2013

Jun. 28, 2014

Sep. 30, 2012

Mar. 20, 2012

Mar. 20, 2012

Jun. 28, 2014

Jun. 28, 2014

Jun. 28, 2014

Jun. 28, 2014

Sep. 28, 2012

Jun. 28, 2014

Jun. 28, 2014

Jun. 28, 2014

Jun. 28, 2014

Jun. 28, 2014

Jun. 28, 2014

Apr. 07, 2011

Jun. 28, 2014

Jun. 28, 2014

Jun. 28, 2014

Jun. 28, 2014

Jun. 28, 2014

Jun. 28, 2014

Oct. 18, 2010

Jun. 28, 2014

Jun. 28, 2014

Jun. 28, 2014

Jun. 28, 2014

Jun. 28, 2014

Jun. 28, 2014

Jun. 28, 2014

Jun. 28, 2014

Jun. 28, 2014

Amended Senior Secured Credit Facility

Amended Senior Secured Credit Facility

8.75% Second Priority Senior Secured Notes

8.75% Second Priority Senior Secured Notes

8.75% Second Priority Senior Secured Notes

8.75% Second Priority Senior Secured Notes

8.75% Second Priority Senior Secured Notes

8.75% Second Priority Senior Secured Notes

8.75% Second Priority Senior Secured Notes

8.75% Second Priority Senior Secured Notes

9.875% Senior unsecured notes

9.875% Senior unsecured notes

9.875% Senior unsecured notes

9.875% Senior unsecured notes

9.875% Senior unsecured notes

9.875% Senior unsecured notes

7.75% Senior Unsecured Notes

7.75% Senior Unsecured Notes

7.75% Senior Unsecured Notes

7.75% Senior Unsecured Notes

7.75% Senior Unsecured Notes

7.75% Senior Unsecured Notes

7.75% Senior Unsecured Notes

9.75% Senior subordinated notes

9.75% Senior subordinated notes

9.75% Senior subordinated notes

9.75% Senior subordinated notes

9.75% Senior subordinated notes

9.75% Senior subordinated notes

9.75% Senior subordinated notes

Significant Other Observable Inputs (Level 2)

Significant Other Observable Inputs (Level 2)

Significant Other Observable Inputs (Level 2)

Significant Other Observable Inputs (Level 2)

Amended Senior Secured Credit Facility

8.75 % Second Priority Senior Secured Notes Optional Redemption on March 15, 2015

8.75 % Second Priority Senior Secured Notes Optional Redemption On March 15, 2016

8.75 % Second Priority Senior Secured Notes Optional Redemption on March 15, 2017

8.75 % Second Priority Senior Secured Notes Optional Redemption prior to March 15, 2015

Nine Point Eight Seven Five Percentage Senior Notes Optional Redemption On April Fifteen Two Thousand Fifteen

Nine Point Eight Seven Five Percentage Senior Notes Optional Redemption On April Fifteen Two Thousand Sixteen

Nine Point Eight Seven Five Percentage Senior Notes Optional Redemption On April Fifteen Two Thousand Seventeen

Senior Notes Redeemable Prior to April 15th 2015

7.75 % Senior Notes Optional Redemption On April 15, 2014

7.75 % Senior Notes Optional Redemption On April 15, 2015

7.75 % Senior Notes Optional Redemption On April 15, 2016

7.75 % Senior Notes Optional Redemption On April 15, 2017

7.75 % Senior Notes Optional Redemption On Prior To April 15, 2014

9.75 % Senior Subordinated Notes Optional Redemption On October 15, 2013

9.75 % Senior Subordinated Notes Optional Redemption On October 15, 2014

9.75 % Senior Subordinated Notes Optional Redemption On October 15, 2015

9.75 % Senior Subordinated Notes Optional Redemption On October 15, 2016

9.75 % Senior Subordinated Notes Optional Redemption On Prior To October 15, 2013

8.75% Second Priority Senior Secured Notes

9.875% Senior unsecured notes

7.75% Senior Unsecured Notes

9.75% Senior subordinated notes

Debt Instrument [Line Items]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Aggregate principal amount of debt issued

'

'

'

'

'

'

'

'

$330,000,000

$330,000,000

'

'

'

'

'

$440,000,000

'

'

'

'

'

'

$300,000,000

'

'

'

'

'

'

$300,000,000

'

'

'

'

'

'

'

'

'

Debt instrument, stated percentage rate

'

'

'

'

'

'

'

8.75%

8.75%

8.75%

8.75%

'

'

'

'

9.88%

9.88%

'

'

'

'

7.75%

'

'

'

'

'

'

9.75%

'

'

'

'

'

'

8.75%

'

'

'

Debt instrument maturity date

'

'

'

'

'

'

'

15-Mar-18

'

'

'

'

'

'

'

15-Apr-18

'

'

'

'

'

15-Apr-18

'

'

'

'

'

'

15-Oct-17

'

'

'

'

'

'

'

'

'

'

Market value

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

353,100,000

475,200,000

314,300,000

315,000,000

Redemption price

'

'

'

'

'

'

'

'

'

'

'

104.38%

102.19%

100.00%

108.75%

'

'

104.94%

102.47%

100.00%

109.88%

'

'

105.81%

103.88%

101.94%

100.00%

107.75%

'

'

107.31%

104.88%

102.44%

100.00%

109.75%

'

'

'

'

Percentage of debt redeemed

'

'

'

'

'

'

'

'

'

'

'

'

'

'

35.00%

'

'

'

'

'

35.00%

'

'

'

'

'

'

35.00%

'

'

'

'

'

'

35.00%

'

'

'

'

Percentage of aggregate principal amount of notes to be outstanding

'

'

'

'

'

'

'

65.00%

'

'

'

'

'

'

'

'

65.00%

'

'

'

'

65.00%

'

'

'

'

'

'

65.00%

'

'

'

'

'

'

'

'

'

'

Repurchase price percentage

'

'

'

'

'

'

'

101.00%

'

'

'

'

'

'

'

'

101.00%

'

'

'

'

101.00%

'

'

'

'

'

'

101.00%

'

'

'

'

'

'

'

'

'

'

Loss on modification and extinguishment of debt

-1,019,000

'

-1,019,000

-1,059,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Arrangement, amendment and other fees of debt

'

'

400,000

900,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Non-cash write off of unamortized debt issuance costs

'

'

600,000

200,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Unamortized debt issuance costs

32,800,000

'

32,800,000

'

35,700,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Capitalized debt issuance costs

'

'

'

'

'

1,500,000

1,500,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Amortization of debt issuance costs

$2,000,000

$1,800,000

$3,900,000

$3,600,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Income_Taxes_Additional_Inform

Income Taxes - Additional Information (Detail) (USD $)	3 Months Ended		6 Months Ended
	Jun. 28, 2014	Jun. 29, 2013	Jun. 28, 2014	Jun. 29, 2013	Dec. 31, 2013
Income Taxes [Line Items]	'	'	'	'	'
Income tax provision	$6,754,000	$2,204,000	$9,378,000	$7,038,000	'
(Loss) income before income taxes	-18,453,000	-18,438,000	-52,002,000	-45,730,000	'
Effective tax rate	36.60%	12.00%	18.00%	15.40%	'
Valuation allowance, deferred tax assets	13,400,000	'	26,900,000	'	'
Gross unrecognized tax benefits	13,600,000	'	13,600,000	'	14,500,000
Change in unrecognized tax benefits	'	'	-900,000	'	'
Accrued interest and penalties	2,600,000	'	2,600,000	'	'
Expected decrease in unrecognized tax benefits	'	'	700,000	'	'
Unrecognized tax benefits resulting from foreign and U.S. state tax positions	$5,800,000	'	$5,800,000	'	'

Recovered_Sheet2

Stock Option Plans and Stock-Based Compensation - Additional Information (Detail) (USD $)	1 Months Ended	6 Months Ended
	Feb. 28, 2013	Jun. 28, 2014	Jun. 29, 2013
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'	'
Number of shares available to grant	'	10,575,529	'
Exercise price as a percentage of the fair market value of underlying shares on the date of grant	'	100.00%	'
Stock option vest	'	33.33%	'
Employee Stock Option	'	'	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'	'
Granted stock options modified	310,000	'	'
Granted stock options	'	1,049,500	522,000
Performance Options	'	'	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'	'
Granted stock options	'	769,497	428,667
Time-Based Options	'	'	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'	'
Granted stock options	'	280,003	93,333
Option granted, weighted average grant date fair value	'	6.1	5.81
2013 Vested Options	'	'	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'	'
Granted shares expiration period	'	'10 years	'
Director	'	'	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'	'
Granted stock options	'	'	13,800
Option granted, weighted average grant date fair value	'	'	5.8
Maximum	'	'	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'	'
Granted shares expiration period	'	'10 years	'

Summary_of_Assumptions_Used_to

Summary of Assumptions Used to Estimate Fair Value of Time-Based Options and Director Service Options of Stock Options Granted (Detail)	3 Months Ended		6 Months Ended
	Jun. 28, 2014	Jun. 29, 2013	Jun. 28, 2014	Jun. 29, 2013
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'	'	'
Expected volatility	33.20%	34.80%	33.20%	'
Expected volatility, minimum	'	'	'	34.80%
Expected volatility, maximum	'	'	'	35.10%
Risk-free interest rate	2.20%	0.90%	'	'
Risk-free interest rate, minimum	'	'	2.00%	0.70%
Risk-free interest rate, maximum	'	'	2.20%	0.90%
Expected years until exercise	'6 years 4 months 24 days	'6 years 2 months 12 days	'6 years 4 months 24 days	'6 years 2 months 12 days
Expected dividend yield	0.00%	0.00%	0.00%	0.00%

Schedule_of_Recorded_Noncash_S

Schedule of Recorded Non-cash Stock-based Compensation Expense (Detail) (USD $)	3 Months Ended		6 Months Ended
In Thousands, unless otherwise specified	Jun. 28, 2014	Jun. 29, 2013	Jun. 28, 2014	Jun. 29, 2013
Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost [Line Items]	'	'	'	'
Non-cash stock-based compensation expense	$487	$690	$931	$1,253
Cost of Goods Sold	'	'	'	'
Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost [Line Items]	'	'	'	'
Non-cash stock-based compensation expense	24	17	47	36
Selling, General and Administrative Expenses	'	'	'	'
Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost [Line Items]	'	'	'	'
Non-cash stock-based compensation expense	465	668	883	1,198
Research and Development Expense	'	'	'	'
Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost [Line Items]	'	'	'	'
Non-cash stock-based compensation expense	($2)	$5	$1	$19

Membership_Deficit_Additional_

Membership Deficit - Additional Information (Detail) (USD $)	6 Months Ended
In Millions, except Share data, unless otherwise specified	Jun. 28, 2014
Class of Stock [Line Items]	'
Shares issued	80,110
Options exercised	411,200
Shares withheld	331,090
Aggregate market value of shares withheld	$5.50
Remaining common stock issued, shares	80,110
Common stock, shares issued	1,334

Related_Party_Transactions_Add

Related Party Transactions - Additional Information (Detail) (USD $)	3 Months Ended	6 Months Ended
In Millions, unless otherwise specified	Jun. 28, 2014	Jun. 28, 2014
Related Party Transaction [Line Items]	'	'
Maximum annual monitoring fee under advisory and consulting services	'	$7
Annual monitoring fee maximum under advisory and consulting services, percentage	'	2.00%
Annual monitoring fee recorded as component of selling, general and administrative expense	$1.75	$3.50

Commitments_And_Contingencies_

Commitments And Contingencies - Additional Information (Detail) (USD $)	6 Months Ended
In Millions, unless otherwise specified	Jun. 28, 2014
	LegalMatter
Commitments and Contingencies Disclosure [Line Items]	'
Number of pending cases	3
Number of cases settled	130
Accrued unpaid settlement	$1
Canada	'
Commitments and Contingencies Disclosure [Line Items]	'
Number of plaintiffs	45
Cold Therapy Litigation	'
Commitments and Contingencies Disclosure [Line Items]	'
Number of plaintiffs	172
Number of lawsuits	9
Initial plaintiffs selected by court for trial	9
Expected trial commencement for the initial cases	'2013-07
California Qui Tam Actions	'
Commitments and Contingencies Disclosure [Line Items]	'
Lawsuit court filing date	'August 2012
Lawsuit amendment date	'2012-12
California Qui Tam Actions | Second Amendment [Member]	'
Commitments and Contingencies Disclosure [Line Items]	'
Lawsuit amendment date	'2013-11
Lawsuit by Insurance Carrier	'
Commitments and Contingencies Disclosure [Line Items]	'
Damages sought value	$10

Recovered_Sheet3

Segment and Geographic Information - Additional Information (Detail)	6 Months Ended
	Jun. 28, 2014
	Segment
Segment Reporting Information [Line Items]	'
Number of operating segments	4

Information_Regarding_Reportab

Information Regarding Reportable Business Segments (Detail) (USD $)	3 Months Ended		6 Months Ended
In Thousands, unless otherwise specified	Jun. 28, 2014	Jun. 29, 2013	Jun. 28, 2014	Jun. 29, 2013
Net sales:	'	'	'	'
Net sales	$313,867	$294,745	$596,611	$573,822
Gross profit	'	'	'	'
Gross profit	186,400	175,783	353,396	345,221
Operating (loss) income:	'	'	'	'
Operating (loss) income	25,521	26,423	35,723	46,216
Operating Segments | Bracing and Vascular	'	'	'	'
Net sales:	'	'	'	'
Net sales	128,253	119,368	237,759	227,508
Gross profit	'	'	'	'
Gross profit	67,279	60,979	124,608	116,656
Operating (loss) income:	'	'	'	'
Operating (loss) income	26,086	22,886	45,571	40,405
Operating Segments | Recovery Sciences	'	'	'	'
Net sales:	'	'	'	'
Net sales	75,911	77,238	144,781	152,759
Gross profit	'	'	'	'
Gross profit	57,314	57,952	109,214	114,870
Operating (loss) income:	'	'	'	'
Operating (loss) income	21,745	20,216	39,143	38,413
Operating Segments | Surgical Implant	'	'	'	'
Net sales:	'	'	'	'
Net sales	25,080	21,382	49,012	42,865
Gross profit	'	'	'	'
Gross profit	18,523	15,384	36,216	31,086
Operating (loss) income:	'	'	'	'
Operating (loss) income	2,809	2,506	5,629	4,390
Operating Segments | International	'	'	'	'
Net sales:	'	'	'	'
Net sales	84,623	76,757	165,059	150,690
Gross profit	'	'	'	'
Gross profit	46,678	43,049	90,909	84,984
Operating (loss) income:	'	'	'	'
Operating (loss) income	15,570	14,674	30,276	30,615
Expenses not allocated to segments and eliminations	'	'	'	'
Gross profit	'	'	'	'
Gross profit	-3,394	-1,581	-7,551	-2,375
Operating (loss) income:	'	'	'	'
Operating (loss) income	($40,689)	($33,859)	($84,896)	($67,607)

Net_Sales_by_Geographic_Area_D

Net Sales by Geographic Area (Detail) (USD $)	3 Months Ended		6 Months Ended
In Thousands, unless otherwise specified	Jun. 28, 2014	Jun. 29, 2013	Jun. 28, 2014	Jun. 29, 2013
Net sales	'	'	'	'
Sales revenue goods net	$313,867	$294,745	$596,611	$573,822
United States	'	'	'	'
Net sales	'	'	'	'
Sales revenue goods net	229,244	217,988	431,552	423,132
Other Europe, Middle East, and Africa	'	'	'	'
Net sales	'	'	'	'
Sales revenue goods net	40,134	36,932	78,511	72,261
Germany	'	'	'	'
Net sales	'	'	'	'
Sales revenue goods net	23,799	22,298	48,270	45,352
Australia And Asia Pacific	'	'	'	'
Net sales	'	'	'	'
Sales revenue goods net	10,943	8,290	20,057	15,445
Canada	'	'	'	'
Net sales	'	'	'	'
Sales revenue goods net	6,751	6,726	12,964	13,026
Latin America	'	'	'	'
Net sales	'	'	'	'
Sales revenue goods net	$2,996	$2,511	$5,257	$4,606

Recovered_Sheet4

Supplemental Guarantor Condensed Consolidating Financial Statements - Additional Information (Detail)

Jun. 28, 2014

Sep. 30, 2012

Mar. 20, 2012

Jun. 28, 2014

Sep. 28, 2012

Jun. 28, 2014

Jun. 28, 2014

Jun. 28, 2014

Jun. 28, 2014

Jun. 28, 2014

Jun. 28, 2014

Jun. 28, 2014

8.75% Second Priority Senior Secured Notes

8.75% Second Priority Senior Secured Notes

8.75% Second Priority Senior Secured Notes

9.875% Senior unsecured notes

9.875% Senior unsecured notes

7.75% Senior Unsecured Notes

9.75% Senior subordinated notes

DJO Finco

DJO Finco

DJO Finco

DJO Finco

DJO Finco

8.75% Second Priority Senior Secured Notes

9.875% Senior unsecured notes

7.75% Senior Unsecured Notes

9.75% Senior subordinated notes

Debt Instrument [Line Items]

'

'

'

'

'

'

'

'

'

'

'

'

Stated percentage rate

8.75%

8.75%

8.75%

9.88%

9.88%

7.75%

9.75%

'

8.75%

9.88%

7.75%

9.75%

Subsidiaries owned

'

'

'

'

'

'

'

100.00%

'

'

'

'

Schedule_of_Condensed_Consolid

Schedule of Condensed Consolidating Balance Sheets (Detail) (USD $)	Jun. 28, 2014	Dec. 31, 2013	Jun. 29, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
Current assets:	'	'	'	'
Cash and cash equivalents	$36,643	$43,578	$36,697	$31,223
Accounts receivable, net	192,263	185,088	'	'
Inventories, net	163,774	154,983	'	'
Deferred tax assets, net	27,527	27,527	'	'
Prepaid expenses and other current assets	26,375	27,951	'	'
Total current assets	446,582	439,127	'	'
Property and equipment, net	120,796	107,829	'	'
Goodwill	1,150,558	1,149,331	'	'
Intangible assets, net	916,083	958,993	'	'
Other non-current assets	37,055	39,499	'	'
Total assets	2,671,074	2,694,779	'	'
Current liabilities:	'	'	'	'
Accounts payable	66,632	56,374	'	'
Current portion of debt obligations	8,912	8,620	'	'
Other current liabilities	138,797	139,154	'	'
Total current liabilities	214,341	204,148	'	'
Long-term debt obligations	2,273,476	2,251,167	'	'
Deferred tax liabilities, net	249,362	242,028	'	'
Other long-term liabilities	16,151	16,718	'	'
Total liabilities	2,753,330	2,714,061	'	'
Noncontrolling interests	3,188	2,644	'	'
Total membership (deficit) equity	-85,444	-21,926	'	'
Total liabilities and (deficit) equity	2,671,074	2,694,779	'	'
DJOFL	'	'	'	'
Current assets:	'	'	'	'
Cash and cash equivalents	16,457	22,370	16,434	13,176
Prepaid expenses and other current assets	73	160	'	'
Total current assets	16,530	22,530	'	'
Investment in subsidiaries	1,297,699	1,297,699	'	'
Intercompany receivables	882,485	911,630	'	'
Other non-current assets	32,804	35,675	'	'
Total assets	2,229,518	2,267,534	'	'
Current liabilities:	'	'	'	'
Current portion of debt obligations	8,912	8,620	'	'
Other current liabilities	32,726	29,673	'	'
Total current liabilities	41,638	38,293	'	'
Long-term debt obligations	2,273,324	2,251,167	'	'
Total liabilities	2,314,962	2,289,460	'	'
Total membership (deficit) equity	-85,444	-21,926	'	'
Total liabilities and (deficit) equity	2,229,518	2,267,534	'	'
Guarantors	'	'	'	'
Current assets:	'	'	'	'
Cash and cash equivalents	560	358	607	3,122
Accounts receivable, net	143,309	141,121	'	'
Inventories, net	132,843	126,529	'	'
Deferred tax assets, net	27,155	27,286	'	'
Prepaid expenses and other current assets	14,558	16,469	'	'
Total current assets	318,425	311,763	'	'
Property and equipment, net	106,628	93,229	'	'
Goodwill	1,066,480	1,066,479	'	'
Intangible assets, net	897,440	941,550	'	'
Investment in subsidiaries	1,686,557	1,686,557	'	'
Other non-current assets	1,972	1,828	'	'
Total assets	4,077,502	4,101,406	'	'
Current liabilities:	'	'	'	'
Accounts payable	55,342	45,639	'	'
Other current liabilities	70,657	77,220	'	'
Total current liabilities	125,999	122,859	'	'
Deferred tax liabilities, net	242,169	236,230	'	'
Intercompany payables, net	624,093	693,513	'	'
Other long-term liabilities	13,427	13,820	'	'
Total liabilities	1,005,688	1,066,422	'	'
Total membership (deficit) equity	3,071,814	3,034,984	'	'
Total liabilities and (deficit) equity	4,077,502	4,101,406	'	'
Non-Guarantors	'	'	'	'
Current assets:	'	'	'	'
Cash and cash equivalents	19,626	20,848	19,650	14,919
Accounts receivable, net	48,954	43,967	'	'
Inventories, net	43,662	33,439	'	'
Deferred tax assets, net	372	241	'	'
Prepaid expenses and other current assets	11,744	10,596	'	'
Total current assets	124,358	109,091	'	'
Property and equipment, net	14,393	14,834	'	'
Goodwill	122,699	121,998	'	'
Intangible assets, net	18,643	17,443	'	'
Investment in subsidiaries	63,427	62,344	'	'
Other non-current assets	2,279	1,996	'	'
Total assets	345,799	327,706	'	'
Current liabilities:	'	'	'	'
Accounts payable	11,290	10,736	'	'
Other current liabilities	35,414	31,564	'	'
Total current liabilities	46,704	42,300	'	'
Long-term debt obligations	152	'	'	'
Deferred tax liabilities, net	7,193	5,798	'	'
Intercompany payables, net	158,652	143,637	'	'
Other long-term liabilities	2,724	2,898	'	'
Total liabilities	215,425	194,633	'	'
Noncontrolling interests	3,188	2,644	'	'
Total membership (deficit) equity	127,186	130,429	'	'
Total liabilities and (deficit) equity	345,799	327,706	'	'
Eliminations	'	'	'	'
Current assets:	'	'	'	'
Cash and cash equivalents	'	2	6	6
Inventories, net	-12,731	-4,985	'	'
Prepaid expenses and other current assets	'	726	'	'
Total current assets	-12,731	-4,257	'	'
Property and equipment, net	-225	-234	'	'
Goodwill	-38,621	-39,146	'	'
Investment in subsidiaries	-3,047,683	-3,046,600	'	'
Intercompany receivables	-882,485	-911,630	'	'
Total assets	-3,981,745	-4,001,867	'	'
Current liabilities:	'	'	'	'
Accounts payable	'	-1	'	'
Other current liabilities	'	697	'	'
Total current liabilities	'	696	'	'
Intercompany payables, net	-782,745	-837,150	'	'
Total liabilities	-782,745	-836,454	'	'
Total membership (deficit) equity	-3,199,000	-3,165,413	'	'
Total liabilities and (deficit) equity	($3,981,745)	($4,001,867)	'	'

Schedule_of_Condensed_Consolid1

Schedule of Condensed Consolidating Statements of Operations (Detail) (USD $)	3 Months Ended		6 Months Ended
In Thousands, unless otherwise specified	Jun. 28, 2014	Jun. 29, 2013	Jun. 28, 2014	Jun. 29, 2013
Net sales	$313,867	$294,745	$596,611	$573,822
Cost of sales (exclusive of amortization of intangible assets)	127,467	118,962	243,215	228,601
Gross profit	186,400	175,783	353,396	345,221
Operating expenses:	'	'	'	'
Selling, general and administrative	127,776	117,774	251,258	235,609
Research and development	9,603	7,742	19,356	15,721
Amortization of intangible assets	23,500	23,844	47,059	47,675
Operating Expenses	160,879	149,360	317,673	299,005
Operating income (loss)	25,521	26,423	35,723	46,216
Other (expense) income:	'	'	'	'
Interest expense	-43,641	-44,125	-87,369	-89,570
Interest income	74	52	131	88
Loss on modification and extinguishment of debt	-1,019	'	-1,019	-1,059
Other income (expense), net	612	-788	532	-1,405
Nonoperating Income (Expense), Total	-43,974	-44,861	-87,725	-91,946
(Loss) income before income taxes	-18,453	-18,438	-52,002	-45,730
Income tax provision	-6,754	-2,204	-9,378	-7,038
Net (loss) income	-25,207	-20,642	-61,380	-52,768
Net income attributable to noncontrolling interests	-227	-172	-576	-410
Net (loss) income attributable to DJOFL	-25,434	-20,814	-61,956	-53,178
DJOFL	'	'	'	'
Other (expense) income:	'	'	'	'
Interest expense	-43,467	-44,066	-87,169	-89,489
Interest income	6	5	10	8
Loss on modification and extinguishment of debt	-1,019	'	-1,019	-1,059
Equity in income (loss) of subsidiaries, net	19,046	23,247	26,222	37,362
Nonoperating Income (Expense), Total	-25,434	-20,814	-61,956	-53,178
(Loss) income before income taxes	-25,434	-20,814	-61,956	-53,178
Net (loss) income	-25,434	-20,814	-61,956	-53,178
Net (loss) income attributable to DJOFL	-25,434	-20,814	-61,956	-53,178
Guarantors	'	'	'	'
Net sales	271,593	256,118	509,772	493,827
Cost of sales (exclusive of amortization of intangible assets)	111,420	106,517	211,678	202,901
Gross profit	160,173	149,601	298,094	290,926
Operating expenses:	'	'	'	'
Selling, general and administrative	100,353	93,774	196,750	189,373
Research and development	8,545	6,787	17,083	13,804
Amortization of intangible assets	22,340	22,485	44,755	44,982
Operating Expenses	131,238	123,046	258,588	248,159
Operating income (loss)	28,935	26,555	39,506	42,767
Other (expense) income:	'	'	'	'
Interest income	42	21	91	46
Other income (expense), net	354	89	147	-77
Intercompany income (expense), net	361	361	709	707
Nonoperating Income (Expense), Total	757	471	947	676
(Loss) income before income taxes	29,692	27,026	40,453	43,443
Income tax provision	-5,952	-872	-7,333	-4,136
Net (loss) income	23,740	26,154	33,120	39,307
Net (loss) income attributable to DJOFL	23,740	26,154	33,120	39,307
Non-Guarantors	'	'	'	'
Net sales	81,513	73,880	159,589	142,396
Cost of sales (exclusive of amortization of intangible assets)	59,573	50,626	113,566	95,618
Gross profit	21,940	23,254	46,023	46,778
Operating expenses:	'	'	'	'
Selling, general and administrative	27,423	23,994	54,508	46,230
Research and development	1,058	955	2,273	1,917
Amortization of intangible assets	1,160	1,359	2,304	2,693
Operating Expenses	29,641	26,308	59,085	50,840
Operating income (loss)	-7,701	-3,054	-13,062	-4,062
Other (expense) income:	'	'	'	'
Interest expense	-174	-59	-200	-81
Interest income	26	26	30	34
Other income (expense), net	258	-877	385	-1,328
Intercompany income (expense), net	-489	-632	-753	-867
Nonoperating Income (Expense), Total	-379	-1,542	-538	-2,242
(Loss) income before income taxes	-8,080	-4,596	-13,600	-6,304
Income tax provision	-802	-1,332	-2,045	-2,902
Net (loss) income	-8,882	-5,928	-15,645	-9,206
Net income attributable to noncontrolling interests	-227	-172	-576	-410
Net (loss) income attributable to DJOFL	-9,109	-6,100	-16,221	-9,616
Eliminations	'	'	'	'
Net sales	-39,239	-35,253	-72,750	-62,401
Cost of sales (exclusive of amortization of intangible assets)	-43,526	-38,181	-82,029	-69,918
Gross profit	4,287	2,928	9,279	7,517
Operating expenses:	'	'	'	'
Selling, general and administrative	'	6	'	6
Operating Expenses	'	6	'	6
Operating income (loss)	4,287	2,922	9,279	7,511
Other (expense) income:	'	'	'	'
Intercompany income (expense), net	128	271	44	160
Equity in income (loss) of subsidiaries, net	-19,046	-23,247	-26,222	-37,362
Nonoperating Income (Expense), Total	-18,918	-22,976	-26,178	-37,202
(Loss) income before income taxes	-14,631	-20,054	-16,899	-29,691
Net (loss) income	-14,631	-20,054	-16,899	-29,691
Net (loss) income attributable to DJOFL	($14,631)	($20,054)	($16,899)	($29,691)

Schedule_of_Condensed_Consolid2

Schedule of Condensed Consolidating Statements of Operations (Parenthetical) (Detail) (USD $)	3 Months Ended		6 Months Ended
In Thousands, unless otherwise specified	Jun. 28, 2014	Jun. 29, 2013	Jun. 28, 2014	Jun. 29, 2013
Amortization of intangible assets	$8,652	$8,771	$17,335	$17,559

Schedule_of_Condensed_Consolid3

Schedule of Condensed Consolidating Statements of Comprehensive Loss (Detail) (USD $)	3 Months Ended		6 Months Ended
In Thousands, unless otherwise specified	Jun. 28, 2014	Jun. 29, 2013	Jun. 28, 2014	Jun. 29, 2013
Net (loss) income	($25,207)	($20,642)	($61,380)	($52,768)
Other comprehensive loss, net of taxes:	'	'	'	'
Foreign currency translation adjustments, net of tax provision (benefit)	-1,602	-547	-1,905	-2,810
Other comprehensive loss	-1,602	-547	-1,905	-2,810
Comprehensive (loss) income	-26,809	-21,189	-63,285	-55,578
Comprehensive income attributable to noncontrolling interests	-199	-215	-544	-376
Comprehensive (loss) income attributable to DJO Finance LLC	-27,008	-21,404	-63,829	-55,954
DJOFL	'	'	'	'
Net (loss) income	-25,434	-20,814	-61,956	-53,178
Other comprehensive loss, net of taxes:	'	'	'	'
Comprehensive (loss) income	-25,434	-20,814	-61,956	-53,178
Comprehensive (loss) income attributable to DJO Finance LLC	-25,434	-20,814	-61,956	-53,178
Guarantors	'	'	'	'
Net (loss) income	23,740	26,154	33,120	39,307
Other comprehensive loss, net of taxes:	'	'	'	'
Comprehensive (loss) income	23,740	26,154	33,120	39,307
Comprehensive (loss) income attributable to DJO Finance LLC	23,740	26,154	33,120	39,307
Non-Guarantors	'	'	'	'
Net (loss) income	-8,882	-5,928	-15,645	-9,206
Other comprehensive loss, net of taxes:	'	'	'	'
Foreign currency translation adjustments, net of tax provision (benefit)	-1,602	-547	-1,905	-2,810
Other comprehensive loss	-1,602	-547	-1,905	-2,810
Comprehensive (loss) income	-10,484	-6,475	-17,550	-12,016
Comprehensive income attributable to noncontrolling interests	-199	-215	-544	-376
Comprehensive (loss) income attributable to DJO Finance LLC	-10,683	-6,690	-18,094	-12,392
Eliminations	'	'	'	'
Net (loss) income	-14,631	-20,054	-16,899	-29,691
Other comprehensive loss, net of taxes:	'	'	'	'
Comprehensive (loss) income	-14,631	-20,054	-16,899	-29,691
Comprehensive (loss) income attributable to DJO Finance LLC	($14,631)	($20,054)	($16,899)	($29,691)

Schedule_of_Condensed_Consolid4

Schedule of Condensed Consolidating Statements of Comprehensive Loss (Parenthetical) (Detail) (USD $)	3 Months Ended		6 Months Ended
In Thousands, unless otherwise specified	Jun. 28, 2014	Jun. 29, 2013	Jun. 28, 2014	Jun. 29, 2013
Foreign currency translation adjustment, tax benefit (provision)	$345	($456)	$335	$869

Schedule_of_Condensed_Consolid5

Schedule of Condensed Consolidating Statements of Cash Flows (Detail) (USD $)	6 Months Ended
In Thousands, unless otherwise specified	Jun. 28, 2014	Jun. 29, 2013
Cash Flows from Operating Activities:	'	'
Net (loss) income	($61,380)	($52,768)
Adjustments to reconcile net (loss) income to net cash (used in) provided by operating activities:	'	'
Depreciation	17,200	15,349
Amortization of intangible assets	47,059	47,675
Amortization of debt issuance costs and non-cash interest expense	4,219	3,931
Loss on modification and extinguishment of debt	1,019	1,059
Stock-based compensation expense	931	1,253
(Loss) gain on disposal of assets, net	-1,352	195
Deferred income tax expense	6,773	3,081
Provision for doubtful accounts	18,126	13,418
Inventory reserves	4,683	2,934
Changes in operating assets and liabilities:	'	'
Accounts receivable	-24,755	-27,779
Inventories	-9,076	9,848
Prepaid expenses and other assets	2,626	5
Accounts payable and other current liabilities	11,956	-14,647
Net cash (used in) provided by operating activities	18,029	3,554
Cash flows from investing activities:	'	'
Cash paid in connection with acquisitions, net of cash acquired	-4,587	-1,317
Purchases of property and equipment	-31,706	-15,220
Other investing activities, net	-894	-410
Net cash (provided by) used in investing activities	-37,187	-16,947
Cash Flows from Financing Activities:	'	'
Proceeds from issuance of debt	942,294	496,417
Repayments of debt	-920,458	-474,727
Payment of debt issuance costs	-1,812	-2,387
Payment of contingent consideration	-5,690	'
Investment by parent	22	'
Cash paid in connection with the cancellation of vested options	-2,001	'
Net cash provided by (used in) financing activities	12,355	19,303
Effect of exchange rate changes on cash and cash equivalents	-132	-436
Net (decrease) increase in cash and cash equivalents	-6,935	5,474
Cash and cash equivalents at beginning of period	43,578	31,223
Cash and cash equivalents at end of period	36,643	36,697
DJOFL	'	'
Cash Flows from Operating Activities:	'	'
Net (loss) income	-61,956	-53,178
Adjustments to reconcile net (loss) income to net cash (used in) provided by operating activities:	'	'
Amortization of debt issuance costs and non-cash interest expense	4,219	3,931
Loss on modification and extinguishment of debt	1,019	1,059
Equity in income of subsidiaries, net	-26,222	-37,362
Changes in operating assets and liabilities:	'	'
Prepaid expenses and other assets	87	87
Accounts payable and other current liabilities	3,053	-1,592
Net cash (used in) provided by operating activities	-79,800	-87,055
Cash Flows from Financing Activities:	'	'
Intercompany	55,784	71,010
Proceeds from issuance of debt	942,294	496,417
Repayments of debt	-920,400	-474,727
Payment of debt issuance costs	-1,812	-2,387
Investment by parent	22	'
Cash paid in connection with the cancellation of vested options	-2,001	'
Net cash provided by (used in) financing activities	73,887	90,313
Net (decrease) increase in cash and cash equivalents	-5,913	3,258
Cash and cash equivalents at beginning of period	22,370	13,176
Cash and cash equivalents at end of period	16,457	16,434
Guarantors	'	'
Cash Flows from Operating Activities:	'	'
Net (loss) income	33,120	39,307
Adjustments to reconcile net (loss) income to net cash (used in) provided by operating activities:	'	'
Depreciation	14,199	12,996
Amortization of intangible assets	44,755	44,982
Stock-based compensation expense	931	1,253
(Loss) gain on disposal of assets, net	-1,389	135
Deferred income tax expense	6,813	2,924
Provision for doubtful accounts	17,602	13,274
Inventory reserves	4,441	3,055
Changes in operating assets and liabilities:	'	'
Accounts receivable	-19,790	-21,954
Inventories	-7,097	10,383
Prepaid expenses and other assets	3,258	1,186
Accounts payable and other current liabilities	9,353	-14,983
Net cash (used in) provided by operating activities	106,196	92,558
Cash flows from investing activities:	'	'
Purchases of property and equipment	-28,890	-12,100
Other investing activities, net	-711	-209
Net cash (provided by) used in investing activities	-29,601	-12,309
Cash Flows from Financing Activities:	'	'
Intercompany	-70,703	-82,764
Payment of contingent consideration	-5,690	'
Net cash provided by (used in) financing activities	-76,393	-82,764
Net (decrease) increase in cash and cash equivalents	202	-2,515
Cash and cash equivalents at beginning of period	358	3,122
Cash and cash equivalents at end of period	560	607
Non-Guarantors	'	'
Cash Flows from Operating Activities:	'	'
Net (loss) income	-15,645	-9,206
Adjustments to reconcile net (loss) income to net cash (used in) provided by operating activities:	'	'
Depreciation	3,099	2,486
Amortization of intangible assets	2,304	2,693
(Loss) gain on disposal of assets, net	37	60
Deferred income tax expense	-20	157
Provision for doubtful accounts	524	144
Inventory reserves	242	-121
Changes in operating assets and liabilities:	'	'
Accounts receivable	-4,965	-5,825
Inventories	6,485	5,622
Prepaid expenses and other assets	-604	-1,437
Accounts payable and other current liabilities	-13	1,113
Net cash (used in) provided by operating activities	-8,556	-4,314
Cash flows from investing activities:	'	'
Cash paid in connection with acquisitions, net of cash acquired	-4,587	-1,317
Purchases of property and equipment	-2,907	-3,107
Other investing activities, net	-183	-201
Net cash (provided by) used in investing activities	-7,677	-4,625
Cash Flows from Financing Activities:	'	'
Intercompany	15,201	14,106
Repayments of debt	-58	'
Net cash provided by (used in) financing activities	15,143	14,106
Effect of exchange rate changes on cash and cash equivalents	-132	-436
Net (decrease) increase in cash and cash equivalents	-1,222	4,731
Cash and cash equivalents at beginning of period	20,848	14,919
Cash and cash equivalents at end of period	19,626	19,650
Eliminations	'	'
Cash Flows from Operating Activities:	'	'
Net (loss) income	-16,899	-29,691
Adjustments to reconcile net (loss) income to net cash (used in) provided by operating activities:	'	'
Depreciation	-98	-133
Deferred income tax expense	-20	'
Equity in income of subsidiaries, net	26,222	37,362
Changes in operating assets and liabilities:	'	'
Inventories	-8,464	-6,157
Prepaid expenses and other assets	-115	169
Accounts payable and other current liabilities	-437	815
Net cash (used in) provided by operating activities	189	2,365
Cash flows from investing activities:	'	'
Purchases of property and equipment	91	-13
Net cash (provided by) used in investing activities	91	-13
Cash Flows from Financing Activities:	'	'
Intercompany	-282	-2,352
Net cash provided by (used in) financing activities	-282	-2,352
Net (decrease) increase in cash and cash equivalents	-2	'
Cash and cash equivalents at beginning of period	2	6
Cash and cash equivalents at end of period	'	$6