Djo Finance 10-Q 10 Nov 15 2015 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Sep. 26, 2015	Nov. 10, 2015
Document And Entity Information [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Sep. 26, 2015
Document Fiscal Year Focus	2,015
Document Fiscal Period Focus	Q3
Entity Registrant Name	DJO FINANCE LLC
Entity Central Index Key	1,395,317
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	As of November 10, 2015, 100% of the issuer’s membership interests were owned by DJO Holdings LLC.

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($) $ in Thousands	Sep. 26, 2015	Dec. 31, 2014
Current assets:
Cash and cash equivalents	$ 56,686	$ 31,144
Accounts receivable, net	178,742	188,060
Inventories, net	185,119	175,340
Deferred tax assets, net	24,585	24,598
Prepaid expenses and other current assets	22,415	17,172
Total current assets	467,547	436,314
Property and equipment, net	120,305	120,107
Goodwill	1,019,385	1,141,188
Intangible assets, net	769,319	868,031
Other assets	3,902	4,221
Total assets	2,380,458	2,569,861
Current liabilities:
Accounts payable	61,768	62,960
Accrued interest	57,305	29,600
Current portion of debt obligations	10,550	8,975
Other current liabilities	93,518	99,145
Total current liabilities	223,141	200,680
Long-term debt obligations	2,320,337	2,233,309
Deferred tax liabilities, net	238,038	243,123
Other long-term liabilities	15,316	14,365
Total liabilities	$ 2,796,832	$ 2,691,477
Commitments and contingencies
DJO Finance LLC membership deficit:
Member capital	$ 841,144	$ 839,781
Accumulated deficit	(1,243,753)	(952,412)
Accumulated other comprehensive loss	(16,780)	(11,603)
Total membership deficit	(419,389)	(124,234)
Noncontrolling interests	3,015	2,618
Total deficit	(416,374)	(121,616)
Total liabilities and deficit	$ 2,380,458	$ 2,569,861

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 26, 2015	Sep. 27, 2014	Sep. 26, 2015	Sep. 27, 2014
Income Statement [Abstract]
Net sales	$ 299,998	$ 305,501	$ 890,942	$ 902,112
Operating expenses:
Cost of sales (exclusive of amortization of intangible assets of $8,215 and $23,988 for the three and nine months ended September 26, 2015 and $8,645 and $25,980 for the three and nine months ended September 27, 2014, respectively)	120,357	122,616	355,135	365,771
Selling, general and administrative	123,819	123,632	362,615	374,965
Research and development	7,712	9,159	25,351	28,500
Amortization of intangible assets	22,524	23,233	66,733	70,292
Impairment of goodwill	117,298		117,298
Impairment of intangible and other long lived assets	47,650		52,150
Costs and Expenses, Total	439,360	278,640	979,282	839,528
Operating (loss) income	(139,362)	26,861	(88,340)	62,584
Other (expense) income:
Interest expense, net	(42,120)	(43,280)	(129,493)	(130,518)
Loss on modification and extinguishment of debt	(335)		(68,302)	(1,019)
Other expense, net	(3,053)	(3,464)	(6,449)	(2,932)
Nonoperating Income (Expense), Total	(45,508)	(46,744)	(204,244)	(134,469)
Loss before income taxes	(184,870)	(19,883)	(292,584)	(71,885)
Income tax benefit (provision)	7,172	(1,250)	1,849	(10,628)
Net loss	(177,698)	(21,133)	(290,735)	(82,513)
Net income attributable to noncontrolling interests	(140)	(73)	(606)	(649)
Net loss attributable to DJO Finance LLC	$ (177,838)	$ (21,206)	$ (291,341)	$ (83,162)

Condensed Consolidated Stateme4

Condensed Consolidated Statements of Operations (Parenthetical) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 26, 2015	Sep. 27, 2014	Sep. 26, 2015	Sep. 27, 2014
Income Statement [Abstract]
Cost of sales, amortization of intangible assets	$ 8,215	$ 8,645	$ 23,988	$ 25,980

Condensed Consolidated Stateme5

Condensed Consolidated Statements of Comprehensive Loss - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 26, 2015	Sep. 27, 2014	Sep. 26, 2015	Sep. 27, 2014
Statement Of Income And Comprehensive Income [Abstract]
Net loss	$ (177,698)	$ (21,133)	$ (290,735)	$ (82,513)
Other comprehensive loss, net of taxes:
Foreign currency translation adjustments, net of tax benefit of $37 and $377 for the three and nine months ended September 26, 2015 and $2,449 and $2,784 for the three and nine months ended September 27, 2014, respectively	(81)	(6,105)	(5,386)	(8,010)
Other comprehensive loss	(81)	(6,105)	(5,386)	(8,010)
Comprehensive loss	(177,779)	(27,238)	(296,121)	(90,523)
Comprehensive (income) loss attributable to noncontrolling interests	(137)	139	(397)	(405)
Comprehensive loss attributable to DJO Finance LLC	$ (177,916)	$ (27,099)	$ (296,518)	$ (90,928)

Condensed Consolidated Stateme6

Condensed Consolidated Statements of Comprehensive Loss (Parenthetical) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 26, 2015	Sep. 27, 2014	Sep. 26, 2015	Sep. 27, 2014
Statement Of Income And Comprehensive Income [Abstract]
Foreign currency translation adjustment, tax benefit	$ 37	$ 2,449	$ 377	$ 2,784

Condensed Consolidated Stateme7

Condensed Consolidated Statements of Deficit - USD ($) $ in Thousands	3 Months Ended	9 Months Ended
	Sep. 26, 2015	Sep. 26, 2015
Beginning Balance		$ (121,616)
Net (loss) income	$ (177,698)	(290,735)
Other comprehensive (loss) income, net of taxes	(81)	(5,386)
Stock-based compensation, net of taxes		1,450
Exercise of stock options		(87)
Ending Balance	(416,374)	(416,374)
Member capital
Beginning Balance		839,781
Stock-based compensation, net of taxes		1,450
Exercise of stock options		(87)
Ending Balance	841,144	841,144
Accumulated deficit
Beginning Balance		(952,412)
Net (loss) income		(291,341)
Ending Balance	(1,243,753)	(1,243,753)
Accumulated other comprehensive loss
Beginning Balance		(11,603)
Other comprehensive (loss) income, net of taxes		(5,177)
Ending Balance	(16,780)	(16,780)
Total membership deficit
Beginning Balance		(124,234)
Net (loss) income		(291,341)
Other comprehensive (loss) income, net of taxes		(5,177)
Stock-based compensation, net of taxes		1,450
Exercise of stock options		(87)
Ending Balance	(419,389)	(419,389)
Noncontrolling interests
Beginning Balance		2,618
Net (loss) income		606
Other comprehensive (loss) income, net of taxes		(209)
Ending Balance	$ 3,015	$ 3,015

Condensed Consolidated Stateme8

Condensed Consolidated Statements of Cash Flows - USD ($) $ in Thousands	9 Months Ended
	Sep. 26, 2015	Sep. 27, 2014
Cash flows from operating activities:
Net loss	$ (290,735)	$ (82,513)
Adjustments to reconcile net loss to net cash provided by operating activities:
Depreciation	25,894	26,335
Amortization of intangible assets	66,733	70,292
Amortization of debt issuance costs and non-cash interest expense	5,987	6,438
Stock-based compensation expense	1,450	1,274
Loss on modification and extinguishment of debt	68,302	1,019
Loss (gain) on disposal of assets, net	630	(1,211)
Deferred income tax (benefit) expense	(4,125)	6,628
Impairment of goodwill	117,298
Impairment of intangible and other long lived assets	52,150
Changes in operating assets and liabilities, net of acquired assets and liabilities:
Accounts receivable	5,298	(2,832)
Inventories	(12,182)	(13,873)
Prepaid expenses and other assets	(3,075)	(8,758)
Accrued interest	27,706	19,820
Accounts payable and other current liabilities	2,389	24,466
Net cash provided by operating activities	63,720	47,085
Cash flows from investing activities:
Cash paid in connection with acquisition, net of cash acquired	(24,000)	(4,587)
Purchases of property and equipment	(30,610)	(41,495)
Other investing activities, net	24	(987)
Net cash used in investing activities	(54,586)	(47,069)
Cash flows from financing activities:
Proceeds from issuance of debt	2,468,032	952,294
Repayments of debt obligations	(2,389,133)	(944,720)
Payment of debt issuance costs, modification and extinguishment costs	(62,375)	(1,812)
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 financing activities	16,524	(1,907)
Effect of exchange rate changes on cash and cash equivalents	(116)	(830)
Net increase (decrease) in cash and cash equivalents	25,542	(2,721)
Cash and cash equivalents at the beginning of the period	31,144	43,578
Cash and cash equivalents at the end of the period	56,686
Supplemental disclosures of cash flow information:
Cash paid for interest	95,645	104,011
Cash paid for taxes, net	$ 6,553	$ 5,418

ORGANIZATION AND BASIS OF PRESE

ORGANIZATION AND BASIS OF PRESENTATION	9 Months Ended
	Sep. 26, 2015
Accounting Policies [Abstract]
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. 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 non-controlling interests in our 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 annual 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, 2014. Recent Accounting Standards In April 2014, the FASB issued an 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 adoption of this standard has the potential to impact the Company’s accounting for and disclosure of any future discontinued operations. 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. On July 9, 2015, the FASB decided to defer the effective date of the standard. The guidance is now effective for fiscal years beginning after December 15, 2017 and interim periods within that reporting period. Early adoption is permitted as early as the original effective date of December 15, 2016. The Company is currently evaluating the new guidance to determine the impact it may have to its consolidated financial statements. In June 2014, the FASB issued an accounting standards update related to accounting for share-based payments. The standard requires that a performance target that affects vesting and that could be achieved after the requisite service period be treated as a performance condition. The guidance is effective for annual periods and interim periods within those annual periods, beginning after December 15, 2015. Early application is permitted. Adoption of this new guidance is not expected to have a material effect on the Company’s financial statements. In August 2014, the FASB issued an accounting standards update related to going concern disclosures. The standard requires an entity’s management to evaluate whether there are conditions or events that raise substantial doubt about the entity’s ability to continue as a going concern within one year after the date that the financial statements are issued. The guidance is effective for annual reporting periods ending after December 15, 2016 and interim periods thereafter. Early application is permitted. Adoption of this new guidance is not expected to have a material effect on the Company’s financial statements. In April 2015, the FASB issued an accounting standards update related to the presentation of debt issuance costs. The standard requires that debt issuance costs related to a recognized debt liability be presented in the balance sheet as a direct deduction from the carrying amount of the debt liability, consistent with debt discounts. The guidance is effective for annual and interim periods beginning after December 15, 2015. Early application is permitted. The Company has early adopted this update and the impact is reflected in the current and prior periods presented. In April 2015, the FASB issued an accounting standards update related to internal-use software. The standard provides guidance to clarify the customer’s accounting for fees paid in a cloud computing arrangement. The guidance is effective for annual periods and interim periods within those annual periods beginning after December 15, 2015. Adoption of this new guidance is not expected to have a material effect on the Company’s financial statements.

ACQUISITION

ACQUISITION	9 Months Ended
	Sep. 26, 2015
Business Combinations [Abstract]
ACQUISITION	2. ACQUISITION On June 30, 2015, our subsidiary Encore Medical, L.P., dba DJO Surgical, acquired certain assets from Zimmer Biomet Holdings, Inc., including the Biomet Cobalt™ Bone Cement, Optivac ® ® The primary reason for the acquisition was to further invest in our growing Surgical Implant segment and improve our position in the orthopedic implant market. The Discovery Elbow will be our first elbow technology and builds upon our successful upper extremity portfolio and shoulder arthroplasty experience. The Cobalt products have a substantial base of customers for hip, knee, shoulder, elbow and other orthopedic implant technologies. The purchase price for this acquisition was allocated to the fair values of the net tangible and intangible assets acquired as follows (in thousands): Inventories $ 2,400 Intangible assets 19,700 Goodwill 1,900 Total purchase price $ 24,000 The purchase price allocation included $15.0 million assigned to intangible assets related to existing technology. The value of the technology was determined primarily by estimating the present value of future royalty costs that will be avoided due to our ownership of the patents and technology acquired. The purchase price allocation also included $2.9 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 trademarks and trade names acquired. Additionally, the purchase price allocation included $1.8 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. Goodwill represents the excess of the purchase price over fair value of tangible and identifiable intangible assets acquired. All goodwill associated with the acquisition is allocated to our Surgical Implant segment. Among the factors which resulted in goodwill for the acquisition was the opportunity to increase our revenue and expand our presence in the surgical implant market through the use of the acquired technology and customer relationships. Goodwill related to this acquisition is expected to be deductible for tax purposes.

ACCOUNTS RECEIVABLE RESERVES

ACCOUNTS RECEIVABLE RESERVES	9 Months Ended
	Sep. 26, 2015
Receivables [Abstract]
ACCOUNTS RECEIVABLE RESERVES	3. ACCOUNTS RECEIVABLE RESERVES A summary of activity in our accounts receivable reserves for doubtful accounts is presented below (in thousands): Nine Months Ended September 26, 2015 September 27, 2014 Balance, beginning of period $ 41,402 $ 32,957 Provision for doubtful accounts 23,520 30,299 Write-offs, net of recoveries (18,855 ) (20,814 ) Balance, end of period $ 46,067 $ 42,442 Our allowance for sales returns balance was $3.8 million and $3.7 million as of September 26, 2015 and September 27, 2014, respectively.

INVENTORIES

INVENTORIES	9 Months Ended
	Sep. 26, 2015
Inventory Disclosure [Abstract]
INVENTORIES	4 . INVENTORIES Inventories consist of the following (in thousands): September 26, 2015 December 31, 2014 Components and raw materials $ 61,292 $ 59,578 Work in process 7,433 5,718 Finished goods 109,837 103,042 Inventory held on consignment 32,262 30,978 210,824 199,316 Inventory reserves (25,705 ) (23,976 ) $ 185,119 $ 175,340 A summary of the activity in our reserves for estimated slow moving, excess, obsolete and otherwise impaired inventory is presented below (in thousands): Nine Months Ended September 26, 2015 September 27, 2014 Balance, beginning of period $ 23,976 $ 23,686 Provision charged to costs of sales 5,643 6,230 Write-offs, net of recoveries (3,914 ) (5,201 ) Balance, end of period $ 25,705 $ 24,715 The write-offs to the reserve were principally related to the disposition of fully reserved inventory.

LONG-LIVED ASSETS

LONG-LIVED ASSETS	9 Months Ended
	Sep. 26, 2015
Goodwill And Intangible Assets Disclosure [Abstract]
LONG-LIVED ASSETS	5. LONG-LIVED ASSETS Goodwill Changes in the carrying amount of goodwill for the nine months ended September 26, 2015 are presented in the table below (in thousands): Bracing & Vascular Recovery Sciences Surgical Implant International Total Balance, beginning of period Goodwill $ 483,258 $ 495,999 $ 47,406 $ 340,631 $ 1,367,294 Accumulated impairment losses — (178,700 ) (47,406 ) — (226,106 ) Goodwill, net of accumulated impairment losses at December 31, 2014 483,258 317,299 — 340,631 1,141,188 Current Year Activity: Impairment — (117,298 ) — — (117,298 ) Acquisitions — — 1,900 — 1,900 Foreign currency translation — — — (6,405 ) (6,405 ) Balance, end of period Goodwill 483,258 495,999 49,306 334,226 1,362,789 Accumulated impairment losses — (295,998 ) (47,406 ) — (343,404 ) Goodwill, net of accumulated impairment losses at September 26, 2015 $ 483,258 $ 200,001 $ 1,900 $ 334,226 $ 1,019,385 Intangible Assets Identifiable intangible assets consisted of the following (in thousands): September 26, 2015 Gross Amount Accumulated Amortization Intangible Assets, Net Definite-lived intangible assets: Customer relationships $ 476,308 $ (310,236 ) $ 166,072 Patents and technology 446,851 (238,720 ) 208,131 Trademarks and trade names 29,763 (12,009 ) 17,754 Distributor contracts and relationships 4,668 (3,712 ) 956 Non-compete agreements 6,614 (5,432 ) 1,182 $ 964,204 $ (570,109 ) 394,095 Indefinite-lived intangible assets: Trademarks and trade names 375,224 Net identifiable intangible assets $ 769,319 December 31, 2014 Gross Carrying Amount Accumulated Amortization Intangible Assets, Net Definite-lived intangible assets: Customer relationships $ 569,360 $ (341,353 ) $ 228,007 Patents and technology 486,466 (264,132 ) 222,334 Trademarks and trade names 25,970 (9,902 ) 16,068 Distributor contracts and relationships 4,771 (3,401 ) 1,370 Non-compete agreements 6,824 (4,723 ) 2,101 $ 1,093,391 $ (623,511 ) $ 469,880 Indefinite-lived intangible assets: Trademarks and trade names 398,151 Net identifiable intangible assets $ 868,031 Based on indication of impairment through declining sales in the second quarter of 2015, we performed an interim impairment test on goodwill, an interim impairment test on our indefinite lived trade name intangible asset of our Empi reporting unit, and an interim recoverability test on our long lived assets. We then determined that the long lived assets and the goodwill were not impaired; however, we recorded impairment charges of $4.5 million for the Empi trade name as we determined that the percentage by which the carrying value of this trade name exceeded its fair value was 18.1%. The impairment charge was included in Impairment of goodwill line item in the Consolidated Statement of Operations. This fair value measurement is categorized within Level 3 of the fair value hierarchy. However, during the third quarter of 2015, circumstances in our Empi reporting unit continued to worsen beyond our second quarter estimates due to continuing challenges of the reimbursement environment for Empi products. As a result we performed an interim impairment test on goodwill. In performing the goodwill impairment test, we estimated the fair values of the Empi reporting unit using the income approach which includes the discounted cash flow method and the market approach which includes the use of market multiples. These fair value measurements are categorized within Level 3 of the fair value hierarchy. The discounted cash flows for the reporting unit were based on a discrete financial forecast developed by management for planning purposes, and required significant judgment with respect to forecasted sales, gross margin, selling, general and administrative expenses, depreciation, income taxes, capital expenditures, working capital requirements and the selection and use of an appropriate discount rate. Future cash flows were then discounted to present value. Publicly available information regarding comparable market capitalization was also considered in assessing the reasonableness of the cumulative fair value of the reporting unit estimated using the discounted cash flow methodology. We determined that the carrying value of our Empi reporting unit was in excess of its estimated fair value. As a result, we recorded impairment charges of $117.3 million for the Empi reporting unit. This impairment charge represents an estimated loss that has not yet been finalized at this time. We will continue to evaluate these estimates in our 2015 annual impairment test in the fourth quarter of 2015. The percentage by which the carrying value of the Empi reporting unit exceeded the fair value was 92.6%. The impairment charge was included in Impairment of goodwill line item in the Consolidated Statement of Operations. This fair value measurement is categorized within Level 3 of the fair value hierarchy. Additionally, we performed an interim impairment test on our indefinite lived trade name intangible asset of our Empi reporting unit. The method of testing the indefinite lived intangible asset for impairment was consistent with our annual impairment test which is described in our 2014 Annual Report on Form 10-K filed with the SEC on February 20, 2015. We determined that the carrying value of our Empi trade name was in excess of its estimated fair value. As a result, we recorded impairment charges of $17.9 million for the Empi trade name. The percentage by which the carrying value of this trade name exceeded its fair value was 100.0%. The impairment charge was included in Impairment of intangible and other assets line item in the Consolidated Statement of Operations. This fair value measurement is categorized within Level 3 of the fair value hierarchy. We also performed an interim recoverability test on our long lived assets related to the Empi reporting unit. We tested the recoverability of the long lived asset group to be held and used by using an undiscounted cash flow approach dependent primarily upon estimates of forecasted sales, gross margin, selling, general and administrative expenses, depreciation, income taxes, capital expenditures, working capital requirements Our definite lived intangible assets are being amortized using the straight line method over their remaining weighted average useful lives of 4.6 years for customer relationships, 8.0 years for patents and technology, 2.0 years for distributor contracts and relationships, 6.9 years for trademarks and trade names, and 1.8 years for non-compete agreements. Based on our amortizable intangible asset balance as of September 26, 2015, we estimate that amortization expense will be as follows for the next five years and thereafter (in thousands): Remaining 2015 $ 20,081 2016 76,481 2017 66,130 2018 57,910 2019 53,042 Thereafter 120,451 $ 394,095

OTHER CURRENT LIABILITIES

OTHER CURRENT LIABILITIES	9 Months Ended
	Sep. 26, 2015
Other Liabilities Disclosure [Abstract]
OTHER CURRENT LIABILITIES	6. OTHER CURRENT LIABILITIES Other current liabilities consist of the following (in thousands): September 26, 2015 December 31, 2014 Accrued wages and related expenses $ 32,336 $ 32,220 Accrued commissions 17,083 16,611 Accrued rebates 10,533 12,981 Accrued other taxes 4,633 4,987 Accrued professional expenses 3,485 2,682 Deferred tax liability 328 343 Other accrued liabilities 25,120 29,321 $ 93,518 $ 99,145

DERIVATIVE INSTRUMENTS

DERIVATIVE INSTRUMENTS	9 Months Ended
	Sep. 26, 2015
Derivative Instruments And Hedging Activities Disclosure [Abstract]
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 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 . In prior periods, we have utilized 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. As of September 26, 2015, we did not have any outstanding foreign currency exchange forward contracts. 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) September 26, 2015 December 31, 2014 September 26, 2015 December 31, 2014 Foreign exchange contracts not designated as hedges — 7,682 $ — $ 526 The following table summarizes the fair value of derivative instruments in our Unaudited Condensed Consolidated Balance Sheets (in thousands): Balance Sheet Location September 26, 2015 December 31, 2014 Derivative Liabilities: Foreign exchange forward contracts not designated as hedges Other current liabilities $ — $ 4 The following table summarizes the effect our derivative instruments have on our Unaudited Condensed Consolidated Statements of Operations (in thousands): Three Months Ended Nine Months Ended Location September 26, 2015 September 27, 2014 September 26, 2015 September 27, 2014 Foreign exchange forward contracts not designated as hedges Other (expense) income, net $ — $ (128 ) $ (4 ) $ 19

FAIR VALUE MEASUREMENTS

FAIR VALUE MEASUREMENTS	9 Months Ended
	Sep. 26, 2015
Fair Value Disclosures [Abstract]
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. During the year ended December 31, 2014, we remeasured the fair value of contingent consideration related to our January 2014 acquisition of Speetec. We initially valued the contingent consideration at $1.6 million which equaled approximately 25% of the total potential contingent consideration of $7.3 million. The valuation was based on the probability weighted average estimate of achievement of revenue targets for 2014 and 2015. Our remeasurement of the fair value based on the probability of achieving the Speetec revenue targets and the discounted present value of the current estimate of the future contingent payments reduced the net fair value of the contingent consideration to zero. This fair value measurement is categorized within Level 3 of the fair value hierarchy. As of September 26, 2015, the balance of financial assets and liabilities measured at fair value on a recurring basis was zero. The following table presents the balances of financial assets and liabilities measured at fair value on a recurring basis as of December 31, 2014 (in thousands): As of December 31, 2014 Quoted Prices in Active Markets for Identical (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Recorded Balance Liabilities: Foreign exchange forward contracts not designated as hedges $ — $ 4 $ — $ 4 Contingent consideration $ — $ — $ — $ —

DEBT

DEBT	9 Months Ended
	Sep. 26, 2015
Debt Disclosure [Abstract]
DEBT	9. DEBT Debt obligations consist of the following (in thousands): September 26, 2015 December 31, 2014 Senior secured credit facilities: Revolving credit facility, net of unamortized debt issuance costs of $2.2 million and $1.0 million as of September 26, 2015 and December 31, 2014, respectively $ 2,766 $ 16,031 Term loan: $1,055.0 million Senior Secured Term Loan, net of unamortized debt issuance costs and original issuance discount of $16.0 million as of September 26, 2015 1,038,960 — $884.6 million Tranche B term loans, net of unamortized debt issuance costs and original issuance discount $13.2 million as of December 31, 2014 — 871,373 Note financing: $1,015.0 million 8.125% Second lien notes, net of unamortized debt issuance costs and original issuance discount of $17.4 million 997,580 — $330.0 million 8.75% Second priority senior secured notes, net of unamortized debt issuance costs, including unamortized original issue premium of $1.0 million as of December 31, 2014 — 329,031 $440.0 million 9.875% Senior unsecured notes, net of unamortized debt issuance costs of $6.7 million as of December 31, 2014 — 433,309 $300.0 million 7.75% Senior unsecured notes, net of unamortized debt issuance costs of $4.1 million as of December 31, 2014 — 295,810 $298.5 million 10.75% Third lien notes, net of unamortized debt issuance costs and original issuance discount of $8.4 million 290,052 — $300.0 million 9.75% Senior subordinated notes, net of unamortized debt issuance costs of $3.3 million as of December 31, 2014 1,529 296,667 Other — 63 Total debt 2,330,887 2,242,284 Current maturities (10,550 ) (8,975 ) Long-term debt $ 2,320,337 $ 2,233,309 Senior Secured Credit Facilities On May 7, 2015, we entered into (i) a $1,035.0 million new term loan facility (New Senior Secured Term Loan Facility) and (ii) a $150.0 million new asset-based revolving credit facility (New Asset-Based Revolving Credit Facility and together with the New Senior Secured Term Loan Facility, New Senior Secured Credit Facilities). In addition, the New Senior Secured Term Loan Facility provided for a $20.0 million delayed draw term loan and a $150.0 million incremental facility, subject to customary borrowing conditions and the New Asset-Based Revolving Credit Facility provides for a $50.0 million facility increase, subject to customary borrowing conditions. A portion of the proceeds from the New Senior Secured Credit Facilities was used to repay in full all amounts due and owing under the credit agreement, dated as of November 20, 2007, as amended and restated as of March 20, 2012, as supplemented as of March 30, 2012, as amended as of December 19, 2012, as amended and supplemented as of March 21, 2013 and as further amended and supplemented as of April 8, 2014, DJOFL, DJO Holdings, Credit Suisse AG, as administrative agent, and the lenders party thereto. The full amount available under the delayed draw term loan under the New Senior Secured Credit Facilities was drawn in connection with our acquisition of certain assets from Zimmer Biomet Holdings, Inc. on June 30, 2015. As of September 26, 2015, the market values of our New Senior Secured Term Loan Facility and drawings under our New Asset-Based Revolving Credit Facility were $1,052.4 million and $5.0 million, respectively. We determine market value using trading prices for the New Senior Secured Credit Facilities on or near that date. This fair value measurement is categorized within Level 2 of the fair value hierarchy. New Senior Secured Term Loan Facility Interest Rates. Borrowings under the New Senior Secured Term Loan Facility bear interest at a rate equal to an applicable margin plus, at our option, either (a) a base rate determined by reference to the highest of (1) the prime rate determined by the Wall Street Journal, (2) the federal funds effective rate plus 0.50% and (3) the Eurodollar rate for a one-month interest period plus 1.00% or (b) the Eurodollar rate determined by reference to the ICE Benchmark Administration London Interbank Offered Rate for deposits in the U.S. dollars for the interest period relevant to each borrowing adjusted for required reserves. The applicable margin for borrowings under the New Senior Secured Term Loan Facility is 2.25% with respect to base rate borrowings and 3.25% with respect to Eurodollar borrowings. As of September 26, 2015, our weighted average interest rate for all borrowings under the New Senior Secured Credit Facilities was 4.24%. Fees. In addition to paying interest on outstanding principal under the New Senior Secured Term Loan Facility, DJOFL as the borrower under the New Senior Secured Term Loan Facility is required to pay a delayed draw commitment fee to the delayed draw lenders under the New Senior Secured Term Loan Facility in respect of the unutilized delayed draw commitments thereunder. Principal Payments. We are required to repay installments on the New Senior Secured Term Loan Facility in quarterly installments equal to 0.25% of the original principal amount of the New Senior Secured Term Loan Facility, with the remaining amount payable at maturity in June 2020. Prepayments. The New Senior Secured Term Loan Facility requires us to prepay outstanding term loans (Term Loans), subject to certain exceptions, with: · 50% (which percentage will be reduced to 25% and 0% upon attaining certain total net leverage ratios) of its annual excess cash flow; · 100% of the net cash proceeds above (i) $30.0 million in any single transaction or series of related transactions or (ii) an annual amount of $100.0 million of all non-ordinary course asset sales or other dispositions of property by us and our restricted subsidiaries (including insurance and condemnation proceeds, subject to de minimis thresholds), if we do not reinvest those net cash proceeds in assets to be used in our business or to make certain other permitted investments (a) within 12 months of the receipt of such net cash proceeds or (b) if we commit to reinvest such net cash proceeds within 12 months of the receipt thereof, upon termination of such commitment or within 18 months of the receipt of such net cash proceeds (although in connection with any such prepayment, we may also repay other first lien debt to the extent it is so required); and · 100% of the net cash proceeds from issuances or incurrences of debt by us and our restricted subsidiaries, other than proceeds from debt permitted to be incurred under the New Senior Secured Credit Facilities. The foregoing mandatory prepayments will be applied pro rata to installments of Term Loans as directed by us. We may voluntarily repay outstanding loans under the New Senior Secured Credit Facilities at any time without premium or penalty, provided that (i) 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 and (ii) voluntary prepayments made on a date within 6 months from the date of the closing of the New Senior Secured Term Loan Facility (Closing Date) shall be subject to a prepayment premium of 1%. Guarantee and Security. All obligations under the New Senior Secured Term Loan Facility are unconditionally guaranteed by DJO Holdings LLC 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, Credit Facility Guarantors). In addition, the New Senior Secured Term Loan Facility is secured by (i) a first priority security interest in certain of our tangible and intangible assets and those of each of the Credit Facility Guarantors and all the capital stock of, or other equity interests in, DJO Holdings and each of our and the Credit Facility Guarantors’ material direct or indirect wholly-owned restricted domestic subsidiaries and direct wholly-owned first-tier restricted foreign subsidiaries (subject to certain exceptions and qualifications) (collectively, Term Loan Collateral) and (ii) a second priority security interest in the ABL Collateral (as defined below). Certain Covenants and Events of Default. The New Senior Secured Term Loan Facility contains a number of covenants that, among other things, restrict, subject to certain exceptions, our and our subsidiaries’ ability to: · incur additional indebtedness and make guarantees; · create liens on assets; · enter into sale and leaseback transactions; · engage in mergers or consolidations; · sell assets; · pay dividends and other restricted payments; · make investments, loans or advances, including acquisitions; · repay subordinated indebtedness or amend material agreements governing our subordinated indebtedness; · engage in certain transactions with affiliates; and · change our lines of business. In addition, the New Senior Secured Term Loan Facility requires 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 governing the New Senior Secured Term Loan Facility) of 5.35:1 for a trailing twelve month period commencing with the period ending September 30, 2015. The New Senior Secured Term Loan Facility also contains certain customary affirmative covenants and events of default. As of September 26, 2015, our actual senior secured first lien net leverage ratio was 3.54:1, and we were in compliance with all other applicable covenants. New Asset-Based Revolving Credit Facility Interest Rate. Borrowings under our New Asset-Based Revolving Credit Facility bear interest, at our option, at a rate equal to a margin over, either (a) a base rate determined by reference to the highest of (1) the administrative agent’s prime lending rate, (2) the federal funds effective rate plus 0.50% and (3) the Eurodollar rate for a one-month interest period plus 1.00% or (b) a Eurodollar rate determined by reference to the Reuters LIBOR rate for the interest period relevant to such borrowing. The margin for the New Asset-Based Revolving Credit Facility is 1.25% with respect to base rate borrowings and 2.25% with respect to Eurodollar borrowings, each subject to step-downs upon the achievement of specified excess availability thresholds. Fees. In addition to paying interest on outstanding principal under the New Asset-Based Revolving Credit Facility, we are required to pay a commitment fee to the lenders under the New Asset-Based Revolving Credit Facility in respect of the unutilized commitments thereunder. The initial commitment fee rate is 0.375% per annum. The commitment fee rate is subject to a step-down upon utilization of the New Asset-Based Revolving Credit Facility commitments. We are also required to pay customary letter of credit fees. Guarantee and Security. The New Asset-Based Revolving Credit Facility is secured by a first priority security interest in personal property of DJOFL and each of the Credit Facility Guarantors consisting of accounts receivable (including related contracts and contract rights, inventory, cash, deposit accounts and securities accounts), inventory, intercompany notes and intangible assets (other than intellectual property and investment property), instruments, chattel paper, documents and commercial tort claims to the extent arising out of the foregoing, and related books and records (subject to certain exceptions and qualifications) (collectively, the ABL Collateral, and together with the Term Loan Collateral, Collateral) and a fourth priority security interest in the Term Loan Collateral. Certain Covenants and Events of Default. The New Asset-Based Revolving Credit Facility contains a number of covenants that, among other things, restrict, subject to certain exceptions, our and our subsidiaries’ ability to: · incur additional indebtedness and make guarantees; · create liens on assets; · enter into sale and leaseback transactions; · engage in mergers or consolidations; · sell assets; · pay dividends and other restricted payments; · make investments, loans or advances, including acquisitions; · repay subordinated indebtedness or amend material agreements governing our subordinated indebtedness; · engage in certain transactions with affiliates; and · change our lines of business. In addition, we and our restricted subsidiaries are required to maintain a minimum fixed charge coverage ratio of 1.0 to 1.0 if excess availability is less than the greater of $9.0 million or 10% of the lesser of (1) the aggregate commitments under the New Asset-Based Revolving Credit Facility and (2) the aggregate borrowing base until the 30 th Prior to May 7, 2015, our prior senior secured credit facilities consisted of term loans and a $100.0 million revolving credit facility, originally entered into on November 20, 2007 and subsequently amended and restated on March 20, 2012, supplemented as of March 30, 2012, as amended as of December 19, 2012, amended and supplemented as of March 21, 2013 and further amended and supplemented as of April 8, 2014. Effective April 8, 2014, the interest rate margins applicable to borrowings under our prior senior secured revolving credit facilities were, 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 Tranche B term loans were, at our option, either (a) the Eurodollar rate plus 325 basis points or (b) a base rate plus 325 basis points. There was a minimum LIBOR rate applicable to the Eurodollar component of interest rates on Tranche B term loans of 1.00%. The applicable margin for borrowings under the old senior secured revolving credit facilities could have been reduced, subject to our attaining certain leverage ratios. Existing Notes: 8.125% Second Lien Notes On May 7, 2015 we issued $1,015.0 million aggregate principal amount of 8.125% Second Lien Notes (8.125% Notes), which mature on June 15, 2021. The 8.125% Notes are jointly and severally and fully and unconditionally guaranteed on a senior secured basis by each of DJOFL’s existing and future direct and indirect wholly-owned domestic subsidiaries that guarantees any of DJOFL’s indebtedness or any indebtedness of DJOFL’s domestic subsidiaries or is an obligor under the New Senior Secured Credit Facilities. The net proceeds of the issuance of the 8.125% Notes were used, together with borrowings under the New Senior Secured Credit Facilities and cash on hand, to satisfy and discharge our obligations under our prior note issuances (see below), repay amounts outstanding under our prior existing senior secured credit facilities and pay all related fees and expenses. Pursuant to a second lien security agreement, the 8.125% Notes and related guarantees are secured by second-priority liens on the Term Loan Collateral and third-priority liens on the ABL Collateral, in each case subject to permitted liens. As of September 26, 2015, the market value of the 8.125% Notes was $1,021.3 million. We determined market value using trading prices for the 8.125% Notes on or near that date. This fair value measurement is categorized within Level 2 of the fair value hierarchy. Optional Redemption. Prior to June 15, 2018, we have the option to redeem some or all of the 8.125% Notes at a redemption price equal to 100% of the principal amount of the 8.125% Notes redeemed, plus accrued and unpaid interest to, but excluding, the redemption date, if any, plus the “make-whole” premium set forth in the indenture governing the 8.125% Notes (8.125% Indenture). On and after June 15, 2018, we have the option to redeem the 8.125% Notes, in whole or in part, at the redemption prices set forth in the 8.125% Indenture, plus accrued and unpaid interest to, but excluding, the redemption date. In addition, (i) prior to June 15, 2019, we have the option to redeem up to 15% of the aggregate principal amount of the 8.125% Notes at a redemption price equal to 103% of the aggregate principal amount thereof and/or (ii) prior to June 15, 2018, we may also redeem up to 35% of the aggregate principal amount of the 8.125% Notes at a redemption price equal to 108.125% of the aggregate principal amount thereof, in each case, using an amount not to exceed the net proceeds from certain equity offerings, plus accrued and unpaid interest to, but excluding, the redemption date. 10.75% Third Lien Notes On May 7, 2015, we issued $298.5 million aggregate principal amount of 10.75% Third Lien Notes (10.75% Notes) which mature on April 15, 2020. The 10.75% Notes are guaranteed jointly and severally and fully and unconditionally on a secured basis by each of DJOFL’s existing and future direct and indirect wholly-owned domestic subsidiaries that guarantees any of DJOFL’s indebtedness or any indebtedness of DJOFL’s domestic subsidiaries or is an obligor under the New Senior Secured Credit Facilities. The 10.75% Notes were issued in connection with our (i) private offer (Exchange Offer) to exchange our 9.75% Senior Subordinated Notes due 2017 (9.75% Notes) for the 10.75% Notes and cash and (ii) solicitation (Consent Solicitation) of consents (Consents) from registered holders of the 9.75% Notes to certain proposed amendments (Proposed Amendments) to the indenture (9.75% Indenture), dated as of October 18, 2010, by and among DJOFL, the guarantors party thereto and The Bank of New York Mellon, as trustee, governing the 9.75% Notes. Pursuant to a third lien security agreement, the 10.75% Notes and related guarantees are secured by third-priority liens on the Term Loan Collateral and fourth-priority liens on the ABL Collateral, in each case subject to permitted liens. As of September 26, 2015, the market value of the 10.75% Notes was $300.3 million. We determined market value using trading prices for the 10.75% Notes on or near that date. This fair value measurement is categorized within Level 2 of the fair value hierarchy. Optional Redemption. We have the option to redeem the 10.75% Notes, in whole or in part, at any time and from time to time after May 7, 2015, at the redemption prices set forth in the Indenture governing the 10.75% Notes (10.75% Indenture), plus accrued and unpaid interest to, but excluding, the redemption date. 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 fully and unconditionally 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 New Senior Secured Credit Facilities. On May 13, 2015, a total of $298.5 million aggregate principal of outstanding 9.75% Notes were validly tendered as part of the Exchange Offer. As of September 26, 2015, $1.5 million aggregate principal of the 9.75% Notes remains outstanding. Optional Redemption. Under the indenture governing the 9.75% Notes (the 9.75% Indenture), we have the option to redeem some or all of the 9.75% Notes at a redemption price of 102.438% and 100% of the then outstanding principal balance at October 15, 2015 and 2016, respectively, plus accrued and unpaid interest. Change of Control Upon the occurrence of a change of control, DJOFL must give holders of the Notes an opportunity to sell to DJOFL some or all of their 8.125% Notes, 10.75% Notes and 9.75% Notes at a price equal to 101% of their principal amount, plus accrued and unpaid interest to the repurchase date. Covenants The 8.125% Indenture, the 10.75% Indenture and the 9.75% Indenture (collectively, Indentures) each 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 September 26, 2015, 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 credit agreement governing the Senior Secured Credit Facilities or the Indentures, at which time the lenders could elect to declare all amounts outstanding under the New Senior Secured Credit Facilities to be immediately due and payable. Any such acceleration would also result in a default under the Indentures. Prior Note Issuances: 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 were 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 our prior senior secured credit facilities. On May 16, 2015, we redeemed the full principal amount outstanding under the 8.75% Notes, plus accrued interest, at a redemption price of 104.375%. 9.875% Senior Notes On October 1, 2012, we issued $440.0 million aggregate principal amount of 9.875% Senior Notes (9.875% Notes) maturing on April 15, 2018. The 9.875% Notes were 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 our prior senior secured credit facilities. On May 16, 2015, we redeemed the full principal amount outstanding under the 9.87% Notes, plus accrued interest, at a redemption price of 104.938%. 7.75% Senior Unsecured Notes On April 7, 2011, we issued $300.0 million aggregate principal amount of 7.75% Senior Notes (7.75% Notes) maturing on April 15, 2018. The 7.75% Notes were 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 our prior senior secured credit facilities. On May 16, 2015, we redeemed the full principal amount outstanding of the 7.75% Notes, plus accrued interest, at a redemption price of 103.875%. Loss on Modification and Extinguishment of Debt During the nine months ended September 26, 2015, we recognized loss on modification and extinguishment of debt of $68.3 million. The loss consists of $47.8 million in premiums related to the redemption of our 8.75% Notes, 9.875% Notes, and 7.75% Notes, $11.9 million related to the non-cash write off of unamortized debt issuance costs and original issue discount associated with the portion of our debt that was extinguished and $8.6 million of arrangement and amendment fees and other fees and expenses incurred in connection with the refinancing. During the nine months ended September 27, 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 prior 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. Debt Issuance Costs As of September 26, 2015 and December 31, 2014, we had $15.4 million and $28.6 million, respectively, of unamortized debt issuance costs. In April 2015, the FASB issued an accounting standards update related to the presentation of debt issuance costs. The standard requires that debt issuance costs related to a recognized debt liability be presented in the balance sheet as a direct deduction from the carrying amount of the debt liability, consistent with debt discounts. The Company has early adopted this update and the impact is reflected in the current and prior periods presented. Therefore, debt issuance costs are reflected as direct deduction from the debt liability included in Long-term debt obligations For the nine month period ended September 26, 2015, we capitalized $5.9 million of debt issuance costs incurred in connection with our debt refinancing. For the nine month period ended September 27, 2014, we capitalized $1.5 million of debt issuance costs incurred in connection with the amendment of our prior senior secured credit facilities. For the three and nine months ended September 26, 2015, amortization of debt issuance costs was $0.7 million and $4.0 million, respectively. For the three and nine months ended September 27, 2014, amortization of debt issuance costs was $2.1 million and $6.0 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	9 Months Ended
	Sep. 26, 2015
Income Tax Disclosure [Abstract]
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, deferred taxes on the assumed repatriation of foreign earnings and tax amortization of goodwill and indefinite-lived intangibles. For the three and nine months ended September 26, 2015, we recorded income tax benefit of $7.2 million and $1.8 million on pre-tax losses of $184.9 million and $292.6 million, resulting in effective tax rates of 3.9% and 0.6%, respectively. For the three and nine months ended September 27, 2014, we recorded income tax expense of approximately $1.3 million and $10.6 million on pre-tax losses of $19.9 million and $71.9 million, resulting in negative effective tax rates of 6.3% and 14.8%, respectively. For the three months ended September 26, 2015 the Company wrote down certain Empi intangible assets which included goodwill and indefinite lived intangible assets. The total goodwill and intangible asset impairment in the quarter was $164.9 million. The impairment loss created a tax benefit which reduced tax expense by $6.8 million in the quarter. From time to time our tax rates are negative because our U.S. federal tax losses, and certain state tax losses, are unavailable to offset income taxes arising in other states and in foreign jurisdictions where we are subject to tax. In addition, we do not currently recognize a tax benefit for our U.S. and state tax loss carryovers because we cannot conclude that it is more likely than not the carryovers will be available to offset future taxable income. 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 the results of 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 $29.2 million and $57.0 million for the three and nine months ended September 26, 2015, respectively, on the deferred tax assets related to the net operating loss carry forwards. 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 2011. At September 26, 2015, our gross unrecognized tax benefits were $14.2 million reflecting an increase of $0.3 million from the unrecognized amount of $13.9 million at December 31, 2014. As of September 26, 2015, we have $2.5 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 $0.4 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 September 26, 2015, we have unrecognized various foreign and U.S. state tax benefits of approximately $5.6 million, which, if recognized, would impact our effective tax rate in future periods.

STOCK OPTION PLANS AND STOCK-BA

STOCK OPTION PLANS AND STOCK-BASED COMPENSATION	9 Months Ended
	Sep. 26, 2015
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
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 restricted and unrestricted stock, options, and other stock-based awards based on the 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. In July 2015, all outstanding options granted to employees prior to 2012 were amended to modify the vesting terms of the portion of options which vested on achievement of a minimum multiple of invested capital (MOIC) from a MOIC of 2.25 for one-third of the options and a MOIC of 2.5 for one-third of the options to a single MOIC vesting component covering two-thirds of the options with the terms described below. As amended, the options granted prior to 2012 vest as follows: (i) 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); and, (ii) two-thirds of each stock option grant will vest upon achieving MOIC 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 Market Return Options provide for vesting within a range of achievement of a MOIC multiple between 1.5 and 2.25. If Blackstone sells all or a portion of its equity interests in DJO while the Options are outstanding, then the unvested Market Return Options will vest and become exercisable as follows: 1) 25% of the options will vest and become exercisable if Blackstone realizes a MOIC of 1.5 times its equity investment in DJO; 2) 100% of the options will vest and become exercisable if Blackstone realizes a MOIC of at least 2.25 times its equity investment in DJO; and 3) if Blackstone realizes a MOIC of greater than 1.5 times its equity investment but less than 2.25 times its equity investment, then 25% of the options will vest and become exercisable and a percentage of the remaining unvested options will vest and become exercisable with such percentage equal to a fraction, the numerator of which is the actual MOIC realized by the majority shareholder, less 1.5 and the denominator of which is 0.75. In July 2015, all outstanding options granted to employees in 2012 and later years were amended to modify the MOIC vesting provision as described below. 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, as amended in July 2015, such options also provide that in the event Blackstone the same MOIC requirement described above for the Market Return Options, 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. The 2013 Adjusted EBITDA results were not met. In February 2014, all 2012 and 2013 Performance Options were amended to allow for vesting of the 2012 and 2013 Adjusted EBITDA tranches if the 2014 Adjusted EBITDA results equaled or exceeded an enhanced amount of Adjusted EBITDA reflected in the 2014 financial plan. Because the required 2014 Adjusted EBITDA results were not achieved, those tranches did not vest. 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 and December 2014, options were granted to employees following the net exercise of their Rollover Options which were scheduled to expire in December 2013 and December 2014, respectively. These new options were fully vested on the date of grant and have a term of ten years (Vested Options). 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; and, as amended in July 2015, two-thirds of the stock option grant will vest in the same manner as the Market Return Options. Stock-Based Compensation During the nine months ended September 26, 2015, the compensation committee granted 858,621 options to employees, of which 444,169 were Performance Options, 265,000 were Market Return Options, 128,331 were Time-Based Options and 21,121 were Vested Options. Additionally, the compensation committee granted 23,000 Director Performance Options to members of the Board of Directors. The weighted average grant date fair values of the Time-Based Options, the Vested Options, and the Director Options, granted during the nine months ended September 26, 2015 were $6.04, $5.27, and $6.92, respectively. During the nine months ended September 27, 2014, the compensation committee granted 1,279,500 options to employees, of which 922,830 were Performance Options and 356,670 were Time-Based Options. The weighted average grant date fair value of the Time-Based Options granted during the nine months ended September 27, 2014 was $6.05. The following table summarizes certain assumptions we used to estimate the fair value of the Time-Based Options, the Vested Options and the Director Service Options granted: Three Months Ended Nine Months Ended September 26, 2015 September 27, 2014 September 26, 2015 September 27, 2014 Expected volatility N/A 31.7 % 33.3 % 31.7-33.2 % Risk-free interest rate N/A 2.0 % 1.5-2.0 % 2.0-2.2 % Expected years until exercise N/A 6.4 5.1-8.3 6.4 Expected dividend yield N/A 0.0 % 0.0 % 0.0 % We recorded non-cash stock-based compensation expense during the periods presented as follows (in thousands): Three Months Ended Nine Months Ended September 26, 2015 September 27, 2014 September 26, 2015 September 27, 2014 Cost of sales $ 8 $ 15 $ 69 $ 62 Operating expenses: Selling, general and administrative 286 328 1,371 1,211 Research and development 4 — 10 1 $ 298 $ 343 $ 1,450 $ 1,274 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 2015. Additionally, we have not recognized expense for any of the options which have the potential to vest based on Adjusted EBITDA for 2016, 2017, and 2018 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 Vested Options and the Director Service Options granted in 2014 or 2015. In each of the periods presented above, we recognized stock-based compensation expense only for Time-Based Options granted to employees, as the performance components of the 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	9 Months Ended
	Sep. 26, 2015
Equity [Abstract]
MEMBERSHIP DEFICIT	12. MEMBERSHIP DEFICIT During the nine months ended September 26, 2015, DJO issued 8,848 shares of its common stock upon the net exercise of vested stock options that had been granted to an employee 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 employee exercised these Rollover Options for a total of 30,529 shares of DJO’s common stock, from which we withheld 21,681 shares to cover $0.4 million of aggregate option exercise price and income tax withholdings and issued the remaining 8,848 shares.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	9 Months Ended
	Sep. 26, 2015
Related Party Transactions [Abstract]
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 nine months presented, we expensed $1.75 million and $5.25 million, respectively, related to the annual monitoring fee, which is recorded as a component of Selling, general and administrative expense in the Consolidated Statements of Operations.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	9 Months Ended
	Sep. 26, 2015
Commitments And Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	14. COMMITMENTS AND CONTINGENCIES BGS Qui Tam Action We are a defendant in a qui tam action filed in Federal Court in Boston, Massachusetts, captioned United States, ex rel. Bierman v. Orthofix International, N.V. et al., in which the relator, or whistleblower, names us and each other company engaged in the external bone growth stimulator industry as defendants. The case was filed under seal in March 2005 and unsealed in March 2009, during which time the government investigated the claims made by relator and decided not to intervene in the case. The government continued its investigation of DJO for several years following the unsealing of the case but did not ultimately bring any criminal or civil charges against us relating to the investigation. The relator alleges that the defendants have engaged in Medicare fraud and violated federal and state false claims acts from the time of the original introduction of the bone growth stimulation devices by each defendant to the present by seeking reimbursement for such devices as purchased items rather than rental items. The relator also alleges that the defendants are engaged in other marketing practices constituting violations of the federal and various state false claim and anti-kickback statutes. Orthofix International, N.V. has settled with the relator and we understand that the other three defendants have reached settlements. The case continues against us. While we believe the case against us has no merit, we can make no assurances as to the final outcome of the case. California Qui Tam Action On October 11, 2013, we were served with a summons and complaint related to a qui tam action filed in U.S. District Court in Los Angeles, California in August 2012 and amended in December 2012 that names us as a defendant along with each of the other companies 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, Orthofix, Inc., 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 filed a motion to dismiss the second amended complaint, which motion was granted with leave to amend. Relators then filed a third amended complaint and we filed a motion to dismiss the third amended complaint and that motion has been granted without leave to amend as to the federal false claim act allegations. The Court declined jurisdiction over the remaining state claims. Relators have filed a notice of appeal. Empi Investigation Our subsidiary, Empi, Inc., was served with a subpoena dated May 11, 2015, issued by the Office of Inspector General (OIG) for the U.S. Department of Defense seeking a variety of documents primarily relating to the supply of home electrotherapy units and supplies by Empi to beneficiaries covered under medical insurance programs sponsored or administered by TRICARE, the Defense Health Agency and the Department of Defense. The relevant time period for these documents is from January 1, 2010 to the date of the subpoena. We are in the process of collecting and producing responsive documents to the OIG.

SEGMENT AND GEOGRAPHIC INFORMAT

SEGMENT AND GEOGRAPHIC INFORMATION	9 Months Ended
	Sep. 26, 2015
Segment Reporting [Abstract]
SEGMENT AND GEOGRAPHIC INFORMATION	15. SEGMENT AND GEOGRAPHIC INFORMATION For the periods ended September 26, 2015 and September 27, 2014, we reported our business in four operating segments: Bracing and Vascular; Recovery Sciences; Surgical Implant and International. 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 channel, through which we maintain an inventory of soft goods and other products at healthcare facilities, primarily orthopedic practices, for immediate distribution to patients. The Bracing and Vascular segment primarily sells its products to orthopedic and sports medicine professionals, hospitals, podiatry practices, orthotic and prosthetic centers, home medical equipment providers and independent pharmacies. In 2014 we expanded our consumer channel to focus on marketing, selling and distributing our products, including bracing and vascular products, to professional and consumer retail customers and online. The bracing and vascular products sold through the channel are principally sold under the DonJoy Performance, Bell-Horn and Doctor Comfort brands. Recovery Sciences Segment Our Recovery Sciences segment, which generates its revenues in the United States, is divided into four main channels: · Empi . Our Empi channel 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 channel 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 channel 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. · Consumer . Our consumer channel offers professional and consumer retail customers our Compex electrostimulation device, which is used in 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 New 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 Nine Months Ended September 26, 2015 September 27, 2014 September 26, 2015 September 27, 2014 Net sales: Bracing and Vascular $ 133,204 $ 129,218 $ 383,287 $ 366,977 Recovery Sciences 59,630 74,009 197,788 218,790 Surgical Implant 37,651 23,830 92,648 72,842 International 69,513 78,444 217,219 243,503 $ 299,998 $ 305,501 $ 890,942 $ 902,112 Operating (loss) income: Bracing and Vascular $ 31,902 $ 26,275 $ 84,295 $ 71,846 Recovery Sciences 13,467 20,149 49,593 59,292 Surgical Implant 7,819 2,693 16,531 8,316 International 11,548 15,727 37,245 46,009 Expenses not allocated to segments and eliminations (204,098 ) (37,983 ) (276,004 ) (122,879 ) $ (139,362 ) $ 26,861 $ (88,340 ) $ 62,584 Geographic Area Following are our net sales by geographic area (in thousands): Three Months Ended Nine Months Ended September 26, 2015 September 27, 2014 September 26, 2015 September 27, 2014 Net sales: United States $ 230,485 $ 227,057 $ 673,723 $ 658,609 Other Europe, Middle East and Africa 31,632 37,797 101,189 116,308 Germany 19,159 21,656 61,031 69,926 Australia and Asia Pacific 10,104 10,099 30,495 30,156 Canada 6,132 6,655 17,865 19,619 Latin America 2,486 2,237 6,639 7,494 $ 299,998 $ 305,501 $ 890,942 $ 902,112

SUPPLEMENTAL GUARANTOR CONDENSE

SUPPLEMENTAL GUARANTOR CONDENSED CONSOLIDATING FINANCIAL STATEMENTS	9 Months Ended
	Sep. 26, 2015
Organization Consolidation And Presentation Of Financial Statements [Abstract]
SUPPLEMENTAL GUARANTOR CONDENSED CONSOLIDATING FINANCIAL STATEMENTS	16. SUPPLEMENTAL GUARANTOR CONDENSED CONSOLIDATING FINANCIAL STATEMENTS DJOFL and its direct wholly-owned subsidiary, DJO Finco Inc. (DJO Finco), jointly issued the 8.125% Notes, 10.75% Notes and 9.75% 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 8.125% 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 10.75% Notes are jointly and severally, fully and unconditionally guaranteed, on a secured 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 September 26, 2015 (in thousands) DJOFL Guarantors Non- Guarantors Eliminations Consolidated Assets Current assets: Cash and cash equivalents $ 34,765 $ 177 $ 21,744 $ — $ 56,686 Accounts receivable, net — 134,160 44,582 — 178,742 Inventories, net — 150,723 40,017 (5,621 ) 185,119 Deferred tax assets, net — 24,367 218 — 24,585 Prepaid expenses and other current assets 102 14,584 7,729 — 22,415 Total current assets 34,867 324,011 114,290 (5,621 ) 467,547 Property and equipment, net — 107,043 13,363 (101 ) 120,305 Goodwill — 951,081 100,267 (31,963 ) 1,019,385 Intangible assets, net — 757,375 11,944 — 769,319 Investment in subsidiaries 1,297,699 1,686,556 51,899 (3,036,154 ) — Intercompany receivables 636,225 — — (636,225 ) — Other non-current assets — 1,798 2,104 — 3,902 Total assets $ 1,968,791 $ 3,827,864 $ 293,867 $ (3,710,064 ) $ 2,380,458 Liabilities and (Deficit) Equity Current liabilities: Accounts payable $ — $ 52,938 $ 8,830 $ — $ 61,768 Current portion of debt obligations 10,550 — — — 10,550 Other current liabilities 57,293 63,391 30,139 — 150,823 Total current liabilities 67,843 116,329 38,969 — 223,141 Long-term debt obligations 2,320,337 — — — 2,320,337 Deferred tax liabilities, net — 232,759 5,279 — 238,038 Intercompany payables, net — 438,273 146,890 (585,163 ) — Other long-term liabilities — 13,671 1,645 — 15,316 Total liabilities 2,388,180 801,032 192,783 (585,163 ) 2,796,832 Noncontrolling interests — — 3,015 — 3,015 Total membership (deficit) equity (419,389 ) 3,026,832 98,069 (3,124,901 ) (419,389 ) Total liabilities and (deficit) equity $ 1,968,791 $ 3,827,864 293,867 $ (3,710,064 ) $ 2,380,458 DJO Finance LLC Unaudited Condensed Consolidating Statements of Operations For the Three Months Ended September 26, 2015 (in thousands) DJOFL Guarantors Non- Guarantors Eliminations Consolidated Net sales $ — $ 266,628 $ 68,516 $ (35,146 ) $ 299,998 Costs and operating expenses: Cost of sales (exclusive of amortization of intangible assets of $8,215) — 105,791 54,091 (39,525 ) 120,357 Selling, general and administrative — 101,893 21,926 — 123,819 Research and development — 6,642 1,070 — 7,712 Amortization of intangible assets — 21,908 616 — 22,524 Impairment of goodwill — 117,298 — — 117,298 Impairment of intangible and other long lived assets — 47,650 — — 47,650 — 401,182 77,703 (39,525 ) 439,360 Operating income (loss) — (134,554 ) (9,187 ) 4,379 (139,362 ) Other (expense) income: Interest (expense) income, net (42,130 ) 17 (7 ) — (42,120 ) Loss on modification and extinguishment of debt (335 ) — — — (335 ) Other expense, net — (227 ) (2,826 ) — (3,053 ) Intercompany (expense) income, net — (5,552 ) 5,590 (38 ) — Equity in loss of subsidiaries, net (135,374 ) — — 135,374 — (177,839 ) (5,762 ) 2,757 135,336 (45,508 ) (Loss) income before income taxes (177,839 ) (140,316 ) (6,430 ) 139,715 (184,870 ) Income tax benefit (provision) — 7,836 (664 ) — 7,172 Net (loss) income (177,839 ) (132,480 ) (7,094 ) 139,715 (177,698 ) Net income attributable to noncontrolling interests — — (140 ) — (140 ) Net (loss) income attributable to DJOFL $ (177,839 ) $ (132,480 ) $ (7,234 ) $ 139,715 $ (177,838 ) DJO Finance LLC Unaudited Condensed Consolidating Statements of Operations For the Nine Months Ended September 26, 2015 (in thousands) DJOFL Guarantors Non- Guarantors Eliminations Consolidated Net sales $ — $ 791,922 $ 214,550 $ (115,530 ) $ 890,942 Costs and operating expenses: Cost of sales (exclusive of amortization of intangible assets of $23,988) — 314,465 165,076 (124,406 ) 355,135 Selling, general and administrative — 296,019 66,596 — 362,615 Research and development — 22,713 2,638 — 25,351 Amortization of intangible assets — 64,866 1,867 — 66,733 Impairment of goodwill 117,298 117,298 Impairment of intangible and other long lived assets — 52,150 — — 52,150 — 867,511 236,177 (124,406 ) 979,282 Operating income (loss) — (75,589 ) (21,627 ) 8,876 (88,340 ) Other (expense) income: Interest (expense) income, net (129,568 ) 97 (22 ) — (129,493 ) Loss on modification and extinguishment of debt (68,302 ) — — — (68,302 ) Other expense, net — (819 ) (5,630 ) — (6,449 ) Intercompany (expense) income, net — (13,806 ) 13,882 (76 ) — Equity in loss of subsidiaries, net (93,472 ) — — 93,472 — (291,342 ) (14,528 ) 8,230 93,396 (204,244 ) (Loss) income before income taxes (291,342 ) (90,117 ) (13,397 ) 102,272 (292,584 ) Income tax provision — 3,877 (2,028 ) — 1,849 Net (loss) income (291,342 ) (86,240 ) (15,425 ) 102,272 (290,735 ) Net income attributable to noncontrolling interests — — (606 ) — (606 ) Net (loss) income attributable to DJOFL $ (291,342 ) $ (86,240 ) $ (16,031 ) $ 102,272 $ (291,341 ) DJO Finance LLC Unaudited Condensed Consolidating Statements of Comprehensive Loss For the Three Months Ended September 26, 2015 (in thousands) DJOFL Guarantors Non- Guarantors Eliminations Consolidated Net (loss) income $ (177,839 ) $ (132,480 ) $ (7,094 ) $ 139,715 $ (177,698 ) Other comprehensive loss, net of taxes: Foreign currency translation adjustments, net of tax provision of $37 — — (81 ) — (81 ) Other comprehensive loss — — (81 ) — (81 ) Comprehensive (loss) income (177,839 ) (132,480 ) (7,175 ) 139,715 (177,779 ) Comprehensive income attributable to noncontrolling interests — — (137 ) — (137 ) Comprehensive (loss) income attributable to DJO Finance LLC $ (177,839 ) $ (132,480 ) $ (7,312 ) $ 139,715 $ (177,916 ) DJO Finance LLC Unaudited Condensed Consolidating Statements of Comprehensive Loss For the Nine Months Ended September 26, 2015 (in thousands) DJOFL Guarantors Non- Guarantors Eliminations Consolidated Net (loss) income $ (291,342 ) $ (86,240 ) $ (15,425 ) $ 102,272 $ (290,735 ) Other comprehensive loss, net of taxes: Foreign currency translation adjustments, net of tax benefit of $377 — — (5,386 ) — (5,386 ) Other comprehensive loss — — (5,386 ) — (5,386 ) Comprehensive (loss) income (291,342 ) (86,240 ) (20,811 ) 102,272 (296,121 ) Comprehensive income attributable to noncontrolling interests — — (397 ) — (397 ) Comprehensive (loss) income attributable to DJO Finance LLC $ (291,342 ) $ (86,240 ) $ (21,208 ) $ 102,272 $ (296,518 ) DJO Finance LLC Unaudited Condensed Consolidating Statements of Cash Flows For the Nine Months Ended September 26, 2015 (in thousands) DJOFL Guarantors Non- Guarantors Eliminations Consolidated Cash Flows From Operating Activities: Net (loss) income $ (291,342 ) $ (86,240 ) $ (15,425 ) $ 102,272 $ (290,735 ) Adjustments to reconcile net (loss) income to net cash (used in) provided by operating activities: Depreciation — 22,416 3,558 (80 ) 25,894 Amortization of intangible assets — 64,866 1,867 — 66,733 Amortization of debt issuance costs and non-cash interest expense 5,987 — — — 5,987 Stock-based compensation expense — 1,450 — — 1,450 Loss on modification and extinguishment of debt 68,302 — — — 68,302 Impairment of goodwill — 117,298 — — 117,298 Impairment of intangible and other long lived assets 52,150 52,150 Loss on disposal of assets, net — 499 139 (8 ) 630 Deferred income tax expense — (4,486 ) 361 — (4,125 ) Equity in loss of subsidiaries, net 93,472 — — (93,472 ) — Changes in operating assets and liabilities, net of acquired assets and liabilities: Accounts receivable — 6,621 (1,323 ) — 5,298 Inventories — (3,649 ) 4,623 (13,156 ) (12,182 ) Prepaid expenses and other assets 58 (627 ) (3,112 ) 606 (3,075 ) Accounts payable and other current liabilities 27,705 (3,491 ) 1,344 4,537 30,095 Net cash (used in) provided by operating activities (95,818 ) 166,807 (7,968 ) 699 63,720 Cash Flows From Investing Activities: Purchases of property and equipment — (26,647 ) (4,041 ) 78 (30,610 ) Acquisition of business and intangibles, net of cash — (24,000 ) — — (24,000 ) Proceeds from disposition of assets — 24 — — 24 Net cash (used in) provided by investing activities — (50,623 ) (4,041 ) 78 (54,586 ) Cash Flows From Financing Activities: Intercompany 103,249 (116,010 ) 13,538 (777 ) — Proceeds from issuance of debt 2,465,826 — 2,206 — 2,468,032 Repayments of debt obligations (2,389,075 ) — (58 ) — (2,389,133 ) Payment of debt issuance, modification and extinguishment costs (62,375 ) — — — (62,375 ) Net cash provided by (used in) financing activities 117,625 (116,010 ) 15,686 (777 ) 16,524 Effect of exchange rate changes on cash and cash equivalents — — (116 ) — (116 ) Net increase in cash and cash equivalents 21,807 174 3,561 — 25,542 Cash and cash equivalents, beginning of year 12,958 3 18,183 — 31,144 Cash and cash equivalents, end of year $ 34,765 $ 177 $ 21,744 $ — $ 56,686 DJO Finance LLC Condensed Consolidating Balance Sheets As of December 31, 2014 (in thousands) DJOFL Guarantors Non- Guarantors Eliminations Consolidated Assets Current assets: Cash and cash equivalents $ 12,958 $ 3 $ 18,183 $ — $ 31,144 Accounts receivable, net — 140,782 47,278 — 188,060 Inventories, net — 145,046 31,134 (840 ) 175,340 Deferred tax assets, net — 24,351 247 — 24,598 Prepaid expenses and other current assets 160 11,464 5,548 — 17,172 Total current assets 13,118 321,646 102,390 (840 ) 436,314 Property and equipment, net — 106,191 14,071 (155 ) 120,107 Goodwill — 1,066,479 109,260 (34,551 ) 1,141,188 Intangible assets, net — 853,023 15,008 — 868,031 Investment in subsidiaries 1,297,699 1,686,557 56,572 (3,040,828 ) — Intercompany receivables 836,759 — — (836,759 ) — Other non-current assets — 1,822 2,399 — 4,221 Total assets $ 2,147,576 $ 4,035,718 $ 299,700 $ (3,913,133 ) $ 2,569,861 Liabilities and (Deficit) Equity Current liabilities: Accounts payable $ — $ 50,590 $ 12,370 $ — $ 62,960 Current portion of debt obligations 8,912 — 63 — 8,975 Other current liabilities 29,589 70,073 29,083 — 128,745 Total current liabilities 38,501 120,663 41,516 — 200,680 Long-term debt obligations 2,233,309 — — — 2,233,309 Deferred tax liabilities, net — 237,813 5,310 — 243,123 Intercompany payables, net — 552,612 135,833 (688,445 ) — Other long-term liabilities — 12,243 2,122 — 14,365 Total liabilities 2,271,810 923,331 184,781 (688,445 ) 2,691,477 Noncontrolling interests — — 2,618 — 2,618 Total membership (deficit) equity (124,234 ) 3,112,387 112,301 (3,224,688 ) (124,234 ) Total liabilities and (deficit) equity $ 2,147,576 $ 4,035,718 $ 299,700 $ (3,913,133 ) $ 2,569,861 DJO Finance LLC Unaudited Condensed Consolidating Statements of Operations For the Three Months Ended September 27, 2014 (in thousands) DJOFL Guarantors Non - Guarantors Eliminations Consolidated Net sales $ — $ 266,323 $ 77,165 $ (37,987 ) $ 305,501 Costs and operating expenses: Cost of sales (exclusive of amortization of intangible assets of $8,645) — 107,726 57,178 (42,288 ) 122,616 Selling, general and administrative — 100,234 23,398 — 123,632 Research and development — 8,158 1,001 — 9,159 Amortization of intangible assets — 22,337 896 — 23,233 — 238,455 82,473 (42,288 ) 278,640 Operating income (loss) — 27,868 (5,308 ) 4,301 26,861 Other (expense) income: Interest (expense) income, net (43,282 ) 21 (19 ) — (43,280 ) Other expense, net — (177 ) (3,287 ) — (3,464 ) Intercompany income (expense), net — 356 (408 ) 52 — Equity in income of subsidiaries, net 22,075 — — (22,075 ) — (21,207 ) 200 (3,714 ) (22,023 ) (46,744 ) (Loss) income before income taxes (21,207 ) 28,068 (9,022 ) (17,722 ) (19,883 ) Income tax provision — (843 ) (407 ) — (1,250 ) Net (loss) income (21,207 ) 27,225 (9,429 ) (17,722 ) (21,133 ) Net income attributable to noncontrolling interests — — (73 ) — (73 ) Net (loss) income attributable to DJOFL $ (21,207 ) $ 27,225 $ (9,502 ) $ (17,722 ) $ (21,206 ) DJO Finance LLC Unaudited Condensed Consolidating Statements of Operations For the Nine Months Ended September 27, 2014 (in thousands) DJOFL Guarantors Non - Guarantors Eliminations Consolidated Net sales $ — $ 776,095 $ 236,754 $ (110,737 ) $ 902,112 Costs and operating expenses: Cost of sales (exclusive of amortization of intangible assets of $25,980) — 319,382 170,706 (124,317 ) 365,771 Selling, general and administrative — 297,021 77,944 — 374,965 Research and development — 25,226 3,274 — 28,500 Amortization of intangible assets — 67,092 3,200 — 70,292 — 708,721 255,124 (124,317 ) 839,528 Operating income (loss) — 67,374 (18,370 ) 13,580 62,584 Other (expense) income: Interest (expense) income, net (130,441 ) 112 (189 ) — (130,518 ) Loss on modification and extinguishment of debt (1,019 ) — — — (1,019 ) Other expense, net — (30 ) (2,902 ) — (2,932 ) Intercompany income (expense), net — 1,065 (1,161 ) 96 — Equity in income of subsidiaries, net 48,297 — — (48,297 ) — (83,163 ) 1,147 (4,252 ) (48,201 ) (134,469 ) (Loss) income before income taxes (83,163 ) 68,521 (22,622 ) (34,621 ) (71,885 ) Income tax provision — (8,176 ) (2,452 ) — (10,628 ) Net (loss) income (83,163 ) 60,345 (25,074 ) (34,621 ) (82,513 ) Net income attributable to noncontrolling interests — — (649 ) — (649 ) Net (loss) income attributable to DJOFL $ (83,163 ) $ 60,345 $ (25,723 ) $ (34,621 ) $ (83,162 ) DJO Finance LLC Unaudited Condensed Consolidating Statements of Comprehensive Loss For the Three Months Ended September 27, 2014 (in thousands) DJOFL Guarantors Non - Guarantors Eliminations Consolidated Net (loss) income $ (21,207 ) $ 27,225 $ (9,429 ) $ (17,722 ) $ (21,133 ) Other comprehensive loss, net of taxes: Foreign currency translation adjustments, net of tax benefit of $2,449 — — (6,105 ) — (6,105 ) Other comprehensive loss — — (6,105 ) — (6,105 ) Comprehensive (loss) income (21,207 ) 27,225 (15,534 ) (17,722 ) (27,238 ) Comprehensive income attributable to noncontrolling interests — — 139 — 139 Comprehensive (loss) income attributable to DJO Finance LLC $ (21,207 ) $ 27,225 $ (15,395 ) $ (17,722 ) $ (27,099 ) DJO Finance LLC Unaudited Condensed Consolidating Statements of Comprehensive Loss For the Nine Months Ended September 27, 2014 (in thousands) DJOFL Guarantors Non - Guarantors Eliminations Consolidated Net (loss) income $ (83,163 ) $ 60,345 $ (25,074 ) $ (34,621 ) $ (82,513 ) Other comprehensive loss, net of taxes: Foreign currency translation adjustments, net of tax benefit of $2,784 — — (8,010 ) — (8,010 ) Other comprehensive loss — — (8,010 ) — (8,010 ) Comprehensive (loss) income (83,163 ) 60,345 (33,084 ) (34,621 ) (90,523 ) Comprehensive loss attributable to noncontrolling interests — — (405 ) — (405 ) Comprehensive (loss) income attributable to DJO Finance LLC $ (83,163 ) $ 60,345 $ (33,489 ) $ (34,621 ) $ (90,928 ) DJO Finance LLC Unaudited Condensed Consolidating Statements of Cash Flows For the Nine Months Ended September 27, 2014 (in thousands) DJOFL Guarantors Non - Guarantors Eliminations Consolidated Cash Flows from Operating Activities: Net (loss) income $ (83,163 ) $ 60,345 $ (25,074 ) $ (34,621 ) $ (82,513 ) Adjustments to reconcile net (loss) income to net cash (used in) provided by operating activities: Depreciation — 21,889 4,589 (143 ) 26,335 Amortization of intangible assets — 67,092 3,200 — 70,292 Amortization of debt issuance costs and non-cash interest expense 6,438 — — — 6,438 Loss on modification and extinguishment of debt 1,019 — — — 1,019 Stock-based compensation expense — 1,274 — — 1,274 (Loss) gain on disposal of assets, net — (1,312 ) 101 — (1,211 ) Deferred income tax expense (benefit) — 7,399 (591 ) (180 ) 6,628 Equity in income of subsidiaries, net (48,297 ) — — 48,297 — Changes in operating assets and liabilities: — Accounts receivable — 1,253 (4,085 ) — (2,832 ) Inventories — (8,218 ) 7,317 (12,972 ) (13,873 ) Prepaid expenses and other assets 131 (12,719 ) 3,915 (85 ) (8,758 ) Accounts payable and other current liabilities 19,817 24,277 (199 ) 391 44,286 Net cash (used in) provided by operating activities (104,055 ) 161,280 (10,827 ) 687 47,085 Cash Flows from Investing Activities: Cash paid in connection with acquisitions, net of cash acquired — — (4,587 ) — (4,587 ) Purchases of property and equipment — (37,760 ) (3,854 ) 119 (41,495 ) Other investing activities, net — (711 ) (276 ) — (987 ) Net cash (used in) provided by investing activities — (38,471 ) (8,717 ) 119 (47,069 ) Cash Flows from Financing Activities: Intercompany 94,413 (116,427 ) 22,822 (808 ) — Proceeds from issuance of debt 952,294 — — — 952,294 Repayments of debt (944,629 ) — (91 ) — (944,720 ) 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 98,287 (122,117 ) 22,731 (808 ) (1,907 ) Effect of exchange rate changes on cash and cash equivalents — — (830 ) — (830 ) Net (decrease) increase in cash and cash equivalents (5,768 ) 692 2,357 (2 ) (2,721 ) Cash and cash equivalents at beginning of period 22,370 358 20,848 2 43,578 Cash and cash equivalents at end of period $ 16,602 $ 1,050 $ 23,205 $ — $ 40,857

SUBSEQUENT EVENT

SUBSEQUENT EVENT	9 Months Ended
	Sep. 26, 2015
Subsequent Events [Abstract]
SUBSEQUENT EVENT	17. SUBSEQUENT EVENTS On October 28, 2015, we executed interest rate caps with Goldman Sachs Bank USA at a notional amount of $500.0 million and a cap rate of 1.00%. Our objective in entering this transaction is to reduce our exposure to higher interest payments on our New Senior Secured Term Loan Facility in the event of rising short term interest rates. On November 10, 2015 we announced a plan to exit the Empi business. We expect the sales of Empi products to remain below the level needed to reach acceptable profitability and that the timeframe needed to assure sustainable profitability will be longer than management believes is economically justified. The plan will result in ceasing manufacturing, selling and reimbursement billing activities related to Empi, largely to be completed by the end of the fourth quarter 2015. Accordingly, we expect to incur a restructuring charge in the fourth quarter ended December 31, 2015 primarily related to one-time termination benefits, costs to shut down manufacturing, and consulting services. The amount of these costs has yet to be determined.

ORGANIZATION AND BASIS OF PRE26

ORGANIZATION AND BASIS OF PRESENTATION (Policies)	9 Months Ended
	Sep. 26, 2015
Accounting Policies [Abstract]
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 non-controlling interests in our 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 annual 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, 2014.
Recent Accounting Standards	Recent Accounting Standards In April 2014, the FASB issued an 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 adoption of this standard has the potential to impact the Company’s accounting for and disclosure of any future discontinued operations. 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. On July 9, 2015, the FASB decided to defer the effective date of the standard. The guidance is now effective for fiscal years beginning after December 15, 2017 and interim periods within that reporting period. Early adoption is permitted as early as the original effective date of December 15, 2016. The Company is currently evaluating the new guidance to determine the impact it may have to its consolidated financial statements. In June 2014, the FASB issued an accounting standards update related to accounting for share-based payments. The standard requires that a performance target that affects vesting and that could be achieved after the requisite service period be treated as a performance condition. The guidance is effective for annual periods and interim periods within those annual periods, beginning after December 15, 2015. Early application is permitted. Adoption of this new guidance is not expected to have a material effect on the Company’s financial statements. In August 2014, the FASB issued an accounting standards update related to going concern disclosures. The standard requires an entity’s management to evaluate whether there are conditions or events that raise substantial doubt about the entity’s ability to continue as a going concern within one year after the date that the financial statements are issued. The guidance is effective for annual reporting periods ending after December 15, 2016 and interim periods thereafter. Early application is permitted. Adoption of this new guidance is not expected to have a material effect on the Company’s financial statements. In April 2015, the FASB issued an accounting standards update related to the presentation of debt issuance costs. The standard requires that debt issuance costs related to a recognized debt liability be presented in the balance sheet as a direct deduction from the carrying amount of the debt liability, consistent with debt discounts. The guidance is effective for annual and interim periods beginning after December 15, 2015. Early application is permitted. The Company has early adopted this update and the impact is reflected in the current and prior periods presented. In April 2015, the FASB issued an accounting standards update related to internal-use software. The standard provides guidance to clarify the customer’s accounting for fees paid in a cloud computing arrangement. The guidance is effective for annual periods and interim periods within those annual periods beginning after December 15, 2015. Adoption of this new guidance is not expected to have a material effect on the Company’s financial statements.

ACQUISITION (Tables)

ACQUISITION (Tables)	9 Months Ended
	Sep. 26, 2015
Business Combinations [Abstract]
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): Inventories $ 2,400 Intangible assets 19,700 Goodwill 1,900 Total purchase price $ 24,000

ACCOUNTS RECEIVABLE RESERVES (T

ACCOUNTS RECEIVABLE RESERVES (Tables)	9 Months Ended
	Sep. 26, 2015
Receivables [Abstract]
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): Nine Months Ended September 26, 2015 September 27, 2014 Balance, beginning of period $ 41,402 $ 32,957 Provision for doubtful accounts 23,520 30,299 Write-offs, net of recoveries (18,855 ) (20,814 ) Balance, end of period $ 46,067 $ 42,442

INVENTORIES (Tables)

INVENTORIES (Tables)	9 Months Ended
	Sep. 26, 2015
Inventory Disclosure [Abstract]
Summary of Inventories	Inventories consist of the following (in thousands): September 26, 2015 December 31, 2014 Components and raw materials $ 61,292 $ 59,578 Work in process 7,433 5,718 Finished goods 109,837 103,042 Inventory held on consignment 32,262 30,978 210,824 199,316 Inventory reserves (25,705 ) (23,976 ) $ 185,119 $ 175,340
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): Nine Months Ended September 26, 2015 September 27, 2014 Balance, beginning of period $ 23,976 $ 23,686 Provision charged to costs of sales 5,643 6,230 Write-offs, net of recoveries (3,914 ) (5,201 ) Balance, end of period $ 25,705 $ 24,715

LONG-LIVED ASSETS (Tables)

LONG-LIVED ASSETS (Tables)	9 Months Ended
	Sep. 26, 2015
Goodwill And Intangible Assets Disclosure [Abstract]
Schedule of Changes in Carrying Amount of Goodwill	Changes in the carrying amount of goodwill for the nine months ended September 26, 2015 are presented in the table below (in thousands): Bracing & Vascular Recovery Sciences Surgical Implant International Total Balance, beginning of period Goodwill $ 483,258 $ 495,999 $ 47,406 $ 340,631 $ 1,367,294 Accumulated impairment losses — (178,700 ) (47,406 ) — (226,106 ) Goodwill, net of accumulated impairment losses at December 31, 2014 483,258 317,299 — 340,631 1,141,188 Current Year Activity: Impairment — (117,298 ) — — (117,298 ) Acquisitions — — 1,900 — 1,900 Foreign currency translation — — — (6,405 ) (6,405 ) Balance, end of period Goodwill 483,258 495,999 49,306 334,226 1,362,789 Accumulated impairment losses — (295,998 ) (47,406 ) — (343,404 ) Goodwill, net of accumulated impairment losses at September 26, 2015 $ 483,258 $ 200,001 $ 1,900 $ 334,226 $ 1,019,385
Summary of Identifiable Intangible Assets	Identifiable intangible assets consisted of the following (in thousands): September 26, 2015 Gross Amount Accumulated Amortization Intangible Assets, Net Definite-lived intangible assets: Customer relationships $ 476,308 $ (310,236 ) $ 166,072 Patents and technology 446,851 (238,720 ) 208,131 Trademarks and trade names 29,763 (12,009 ) 17,754 Distributor contracts and relationships 4,668 (3,712 ) 956 Non-compete agreements 6,614 (5,432 ) 1,182 $ 964,204 $ (570,109 ) 394,095 Indefinite-lived intangible assets: Trademarks and trade names 375,224 Net identifiable intangible assets $ 769,319 December 31, 2014 Gross Carrying Amount Accumulated Amortization Intangible Assets, Net Definite-lived intangible assets: Customer relationships $ 569,360 $ (341,353 ) $ 228,007 Patents and technology 486,466 (264,132 ) 222,334 Trademarks and trade names 25,970 (9,902 ) 16,068 Distributor contracts and relationships 4,771 (3,401 ) 1,370 Non-compete agreements 6,824 (4,723 ) 2,101 $ 1,093,391 $ (623,511 ) $ 469,880 Indefinite-lived intangible assets: Trademarks and trade names 398,151 Net identifiable intangible assets $ 868,031
Schedule of Estimated Amortization Expense	Based on our amortizable intangible asset balance as of September 26, 2015, we estimate that amortization expense will be as follows for the next five years and thereafter (in thousands): Remaining 2015 $ 20,081 2016 76,481 2017 66,130 2018 57,910 2019 53,042 Thereafter 120,451 $ 394,095

OTHER CURRENT LIABILITIES (Tabl

OTHER CURRENT LIABILITIES (Tables)	9 Months Ended
	Sep. 26, 2015
Other Liabilities Disclosure [Abstract]
Schedule of Other Current Liabilities	Other current liabilities consist of the following (in thousands): September 26, 2015 December 31, 2014 Accrued wages and related expenses $ 32,336 $ 32,220 Accrued commissions 17,083 16,611 Accrued rebates 10,533 12,981 Accrued other taxes 4,633 4,987 Accrued professional expenses 3,485 2,682 Deferred tax liability 328 343 Other accrued liabilities 25,120 29,321 $ 93,518 $ 99,145

DERIVATIVE INSTRUMENTS (Tables)

DERIVATIVE INSTRUMENTS (Tables)	9 Months Ended
	Sep. 26, 2015
Derivative Instruments And Hedging Activities Disclosure [Abstract]
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) September 26, 2015 December 31, 2014 September 26, 2015 December 31, 2014 Foreign exchange contracts not designated as hedges — 7,682 $ — $ 526
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 September 26, 2015 December 31, 2014 Derivative Liabilities: Foreign exchange forward contracts not designated as hedges Other current liabilities $ — $ 4
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 Nine Months Ended Location September 26, 2015 September 27, 2014 September 26, 2015 September 27, 2014 Foreign exchange forward contracts not designated as hedges Other (expense) income, net $ — $ (128 ) $ (4 ) $ 19

FAIR VALUE MEASUREMENTS (Tables

FAIR VALUE MEASUREMENTS (Tables)	9 Months Ended
	Sep. 26, 2015
Fair Value Disclosures [Abstract]
Schedule of Assets and Liabilities Measured at Fair Value on Recurring Basis	The following table presents the balances of financial assets and liabilities measured at fair value on a recurring basis as of December 31, 2014 (in thousands): As of December 31, 2014 Quoted Prices in Active Markets for Identical (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Recorded Balance Liabilities: Foreign exchange forward contracts not designated as hedges $ — $ 4 $ — $ 4 Contingent consideration $ — $ — $ — $ —

DEBT (Tables)

DEBT (Tables)	9 Months Ended
	Sep. 26, 2015
Debt Disclosure [Abstract]
Schedule of Debt Obligations	Debt obligations consist of the following (in thousands): September 26, 2015 December 31, 2014 Senior secured credit facilities: Revolving credit facility, net of unamortized debt issuance costs of $2.2 million and $1.0 million as of September 26, 2015 and December 31, 2014, respectively $ 2,766 $ 16,031 Term loan: $1,055.0 million Senior Secured Term Loan, net of unamortized debt issuance costs and original issuance discount of $16.0 million as of September 26, 2015 1,038,960 — $884.6 million Tranche B term loans, net of unamortized debt issuance costs and original issuance discount $13.2 million as of December 31, 2014 — 871,373 Note financing: $1,015.0 million 8.125% Second lien notes, net of unamortized debt issuance costs and original issuance discount of $17.4 million 997,580 — $330.0 million 8.75% Second priority senior secured notes, net of unamortized debt issuance costs, including unamortized original issue premium of $1.0 million as of December 31, 2014 — 329,031 $440.0 million 9.875% Senior unsecured notes, net of unamortized debt issuance costs of $6.7 million as of December 31, 2014 — 433,309 $300.0 million 7.75% Senior unsecured notes, net of unamortized debt issuance costs of $4.1 million as of December 31, 2014 — 295,810 $298.5 million 10.75% Third lien notes, net of unamortized debt issuance costs and original issuance discount of $8.4 million 290,052 — $300.0 million 9.75% Senior subordinated notes, net of unamortized debt issuance costs of $3.3 million as of December 31, 2014 1,529 296,667 Other — 63 Total debt 2,330,887 2,242,284 Current maturities (10,550 ) (8,975 ) Long-term debt $ 2,320,337 $ 2,233,309

STOCK OPTION PLANS AND STOCK-35

STOCK OPTION PLANS AND STOCK-BASED COMPENSATION (Tables)	9 Months Ended
	Sep. 26, 2015
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
Summary of Assumptions Used to Estimate Fair Value of Time-Based Options, Vested 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, the Vested Options and the Director Service Options granted: Three Months Ended Nine Months Ended September 26, 2015 September 27, 2014 September 26, 2015 September 27, 2014 Expected volatility N/A 31.7 % 33.3 % 31.7-33.2 % Risk-free interest rate N/A 2.0 % 1.5-2.0 % 2.0-2.2 % Expected years until exercise N/A 6.4 5.1-8.3 6.4 Expected dividend yield N/A 0.0 % 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 Nine Months Ended September 26, 2015 September 27, 2014 September 26, 2015 September 27, 2014 Cost of sales $ 8 $ 15 $ 69 $ 62 Operating expenses: Selling, general and administrative 286 328 1,371 1,211 Research and development 4 — 10 1 $ 298 $ 343 $ 1,450 $ 1,274

SEGMENT AND GEOGRAPHIC INFORM36

SEGMENT AND GEOGRAPHIC INFORMATION (Tables)	9 Months Ended
	Sep. 26, 2015
Segment Reporting [Abstract]
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 New 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 Nine Months Ended September 26, 2015 September 27, 2014 September 26, 2015 September 27, 2014 Net sales: Bracing and Vascular $ 133,204 $ 129,218 $ 383,287 $ 366,977 Recovery Sciences 59,630 74,009 197,788 218,790 Surgical Implant 37,651 23,830 92,648 72,842 International 69,513 78,444 217,219 243,503 $ 299,998 $ 305,501 $ 890,942 $ 902,112 Operating (loss) income: Bracing and Vascular $ 31,902 $ 26,275 $ 84,295 $ 71,846 Recovery Sciences 13,467 20,149 49,593 59,292 Surgical Implant 7,819 2,693 16,531 8,316 International 11,548 15,727 37,245 46,009 Expenses not allocated to segments and eliminations (204,098 ) (37,983 ) (276,004 ) (122,879 ) $ (139,362 ) $ 26,861 $ (88,340 ) $ 62,584
Net Sales by Geographic Area	Following are our net sales by geographic area (in thousands): Three Months Ended Nine Months Ended September 26, 2015 September 27, 2014 September 26, 2015 September 27, 2014 Net sales: United States $ 230,485 $ 227,057 $ 673,723 $ 658,609 Other Europe, Middle East and Africa 31,632 37,797 101,189 116,308 Germany 19,159 21,656 61,031 69,926 Australia and Asia Pacific 10,104 10,099 30,495 30,156 Canada 6,132 6,655 17,865 19,619 Latin America 2,486 2,237 6,639 7,494 $ 299,998 $ 305,501 $ 890,942 $ 902,112

SUPPLEMENTAL GUARANTOR CONDEN37

SUPPLEMENTAL GUARANTOR CONDENSED CONSOLIDATING FINANCIAL STATEMENTS (Tables)	9 Months Ended
	Sep. 26, 2015
Organization Consolidation And Presentation Of Financial Statements [Abstract]
Schedule of Condensed Consolidating Balance Sheets	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 September 26, 2015 (in thousands) DJOFL Guarantors Non- Guarantors Eliminations Consolidated Assets Current assets: Cash and cash equivalents $ 34,765 $ 177 $ 21,744 $ — $ 56,686 Accounts receivable, net — 134,160 44,582 — 178,742 Inventories, net — 150,723 40,017 (5,621 ) 185,119 Deferred tax assets, net — 24,367 218 — 24,585 Prepaid expenses and other current assets 102 14,584 7,729 — 22,415 Total current assets 34,867 324,011 114,290 (5,621 ) 467,547 Property and equipment, net — 107,043 13,363 (101 ) 120,305 Goodwill — 951,081 100,267 (31,963 ) 1,019,385 Intangible assets, net — 757,375 11,944 — 769,319 Investment in subsidiaries 1,297,699 1,686,556 51,899 (3,036,154 ) — Intercompany receivables 636,225 — — (636,225 ) — Other non-current assets — 1,798 2,104 — 3,902 Total assets $ 1,968,791 $ 3,827,864 $ 293,867 $ (3,710,064 ) $ 2,380,458 Liabilities and (Deficit) Equity Current liabilities: Accounts payable $ — $ 52,938 $ 8,830 $ — $ 61,768 Current portion of debt obligations 10,550 — — — 10,550 Other current liabilities 57,293 63,391 30,139 — 150,823 Total current liabilities 67,843 116,329 38,969 — 223,141 Long-term debt obligations 2,320,337 — — — 2,320,337 Deferred tax liabilities, net — 232,759 5,279 — 238,038 Intercompany payables, net — 438,273 146,890 (585,163 ) — Other long-term liabilities — 13,671 1,645 — 15,316 Total liabilities 2,388,180 801,032 192,783 (585,163 ) 2,796,832 Noncontrolling interests — — 3,015 — 3,015 Total membership (deficit) equity (419,389 ) 3,026,832 98,069 (3,124,901 ) (419,389 ) Total liabilities and (deficit) equity $ 1,968,791 $ 3,827,864 293,867 $ (3,710,064 ) $ 2,380,458 DJO Finance LLC Condensed Consolidating Balance Sheets As of December 31, 2014 (in thousands) DJOFL Guarantors Non- Guarantors Eliminations Consolidated Assets Current assets: Cash and cash equivalents $ 12,958 $ 3 $ 18,183 $ — $ 31,144 Accounts receivable, net — 140,782 47,278 — 188,060 Inventories, net — 145,046 31,134 (840 ) 175,340 Deferred tax assets, net — 24,351 247 — 24,598 Prepaid expenses and other current assets 160 11,464 5,548 — 17,172 Total current assets 13,118 321,646 102,390 (840 ) 436,314 Property and equipment, net — 106,191 14,071 (155 ) 120,107 Goodwill — 1,066,479 109,260 (34,551 ) 1,141,188 Intangible assets, net — 853,023 15,008 — 868,031 Investment in subsidiaries 1,297,699 1,686,557 56,572 (3,040,828 ) — Intercompany receivables 836,759 — — (836,759 ) — Other non-current assets — 1,822 2,399 — 4,221 Total assets $ 2,147,576 $ 4,035,718 $ 299,700 $ (3,913,133 ) $ 2,569,861 Liabilities and (Deficit) Equity Current liabilities: Accounts payable $ — $ 50,590 $ 12,370 $ — $ 62,960 Current portion of debt obligations 8,912 — 63 — 8,975 Other current liabilities 29,589 70,073 29,083 — 128,745 Total current liabilities 38,501 120,663 41,516 — 200,680 Long-term debt obligations 2,233,309 — — — 2,233,309 Deferred tax liabilities, net — 237,813 5,310 — 243,123 Intercompany payables, net — 552,612 135,833 (688,445 ) — Other long-term liabilities — 12,243 2,122 — 14,365 Total liabilities 2,271,810 923,331 184,781 (688,445 ) 2,691,477 Noncontrolling interests — — 2,618 — 2,618 Total membership (deficit) equity (124,234 ) 3,112,387 112,301 (3,224,688 ) (124,234 ) Total liabilities and (deficit) equity $ 2,147,576 $ 4,035,718 $ 299,700 $ (3,913,133 ) $ 2,569,861
Schedule of Condensed Consolidating Statements of Operations	DJO Finance LLC Unaudited Condensed Consolidating Statements of Operations For the Three Months Ended September 26, 2015 (in thousands) DJOFL Guarantors Non- Guarantors Eliminations Consolidated Net sales $ — $ 266,628 $ 68,516 $ (35,146 ) $ 299,998 Costs and operating expenses: Cost of sales (exclusive of amortization of intangible assets of $8,215) — 105,791 54,091 (39,525 ) 120,357 Selling, general and administrative — 101,893 21,926 — 123,819 Research and development — 6,642 1,070 — 7,712 Amortization of intangible assets — 21,908 616 — 22,524 Impairment of goodwill — 117,298 — — 117,298 Impairment of intangible and other long lived assets — 47,650 — — 47,650 — 401,182 77,703 (39,525 ) 439,360 Operating income (loss) — (134,554 ) (9,187 ) 4,379 (139,362 ) Other (expense) income: Interest (expense) income, net (42,130 ) 17 (7 ) — (42,120 ) Loss on modification and extinguishment of debt (335 ) — — — (335 ) Other expense, net — (227 ) (2,826 ) — (3,053 ) Intercompany (expense) income, net — (5,552 ) 5,590 (38 ) — Equity in loss of subsidiaries, net (135,374 ) — — 135,374 — (177,839 ) (5,762 ) 2,757 135,336 (45,508 ) (Loss) income before income taxes (177,839 ) (140,316 ) (6,430 ) 139,715 (184,870 ) Income tax benefit (provision) — 7,836 (664 ) — 7,172 Net (loss) income (177,839 ) (132,480 ) (7,094 ) 139,715 (177,698 ) Net income attributable to noncontrolling interests — — (140 ) — (140 ) Net (loss) income attributable to DJOFL $ (177,839 ) $ (132,480 ) $ (7,234 ) $ 139,715 $ (177,838 ) DJO Finance LLC Unaudited Condensed Consolidating Statements of Operations For the Nine Months Ended September 26, 2015 (in thousands) DJOFL Guarantors Non- Guarantors Eliminations Consolidated Net sales $ — $ 791,922 $ 214,550 $ (115,530 ) $ 890,942 Costs and operating expenses: Cost of sales (exclusive of amortization of intangible assets of $23,988) — 314,465 165,076 (124,406 ) 355,135 Selling, general and administrative — 296,019 66,596 — 362,615 Research and development — 22,713 2,638 — 25,351 Amortization of intangible assets — 64,866 1,867 — 66,733 Impairment of goodwill 117,298 117,298 Impairment of intangible and other long lived assets — 52,150 — — 52,150 — 867,511 236,177 (124,406 ) 979,282 Operating income (loss) — (75,589 ) (21,627 ) 8,876 (88,340 ) Other (expense) income: Interest (expense) income, net (129,568 ) 97 (22 ) — (129,493 ) Loss on modification and extinguishment of debt (68,302 ) — — — (68,302 ) Other expense, net — (819 ) (5,630 ) — (6,449 ) Intercompany (expense) income, net — (13,806 ) 13,882 (76 ) — Equity in loss of subsidiaries, net (93,472 ) — — 93,472 — (291,342 ) (14,528 ) 8,230 93,396 (204,244 ) (Loss) income before income taxes (291,342 ) (90,117 ) (13,397 ) 102,272 (292,584 ) Income tax provision — 3,877 (2,028 ) — 1,849 Net (loss) income (291,342 ) (86,240 ) (15,425 ) 102,272 (290,735 ) Net income attributable to noncontrolling interests — — (606 ) — (606 ) Net (loss) income attributable to DJOFL $ (291,342 ) $ (86,240 ) $ (16,031 ) $ 102,272 $ (291,341 ) DJO Finance LLC Unaudited Condensed Consolidating Statements of Operations For the Three Months Ended September 27, 2014 (in thousands) DJOFL Guarantors Non - Guarantors Eliminations Consolidated Net sales $ — $ 266,323 $ 77,165 $ (37,987 ) $ 305,501 Costs and operating expenses: Cost of sales (exclusive of amortization of intangible assets of $8,645) — 107,726 57,178 (42,288 ) 122,616 Selling, general and administrative — 100,234 23,398 — 123,632 Research and development — 8,158 1,001 — 9,159 Amortization of intangible assets — 22,337 896 — 23,233 — 238,455 82,473 (42,288 ) 278,640 Operating income (loss) — 27,868 (5,308 ) 4,301 26,861 Other (expense) income: Interest (expense) income, net (43,282 ) 21 (19 ) — (43,280 ) Other expense, net — (177 ) (3,287 ) — (3,464 ) Intercompany income (expense), net — 356 (408 ) 52 — Equity in income of subsidiaries, net 22,075 — — (22,075 ) — (21,207 ) 200 (3,714 ) (22,023 ) (46,744 ) (Loss) income before income taxes (21,207 ) 28,068 (9,022 ) (17,722 ) (19,883 ) Income tax provision — (843 ) (407 ) — (1,250 ) Net (loss) income (21,207 ) 27,225 (9,429 ) (17,722 ) (21,133 ) Net income attributable to noncontrolling interests — — (73 ) — (73 ) Net (loss) income attributable to DJOFL $ (21,207 ) $ 27,225 $ (9,502 ) $ (17,722 ) $ (21,206 ) DJO Finance LLC Unaudited Condensed Consolidating Statements of Operations For the Nine Months Ended September 27, 2014 (in thousands) DJOFL Guarantors Non - Guarantors Eliminations Consolidated Net sales $ — $ 776,095 $ 236,754 $ (110,737 ) $ 902,112 Costs and operating expenses: Cost of sales (exclusive of amortization of intangible assets of $25,980) — 319,382 170,706 (124,317 ) 365,771 Selling, general and administrative — 297,021 77,944 — 374,965 Research and development — 25,226 3,274 — 28,500 Amortization of intangible assets — 67,092 3,200 — 70,292 — 708,721 255,124 (124,317 ) 839,528 Operating income (loss) — 67,374 (18,370 ) 13,580 62,584 Other (expense) income: Interest (expense) income, net (130,441 ) 112 (189 ) — (130,518 ) Loss on modification and extinguishment of debt (1,019 ) — — — (1,019 ) Other expense, net — (30 ) (2,902 ) — (2,932 ) Intercompany income (expense), net — 1,065 (1,161 ) 96 — Equity in income of subsidiaries, net 48,297 — — (48,297 ) — (83,163 ) 1,147 (4,252 ) (48,201 ) (134,469 ) (Loss) income before income taxes (83,163 ) 68,521 (22,622 ) (34,621 ) (71,885 ) Income tax provision — (8,176 ) (2,452 ) — (10,628 ) Net (loss) income (83,163 ) 60,345 (25,074 ) (34,621 ) (82,513 ) Net income attributable to noncontrolling interests — — (649 ) — (649 ) Net (loss) income attributable to DJOFL $ (83,163 ) $ 60,345 $ (25,723 ) $ (34,621 ) $ (83,162 )
Schedule of Condensed Consolidating Statements of Comprehensive Loss	DJO Finance LLC Unaudited Condensed Consolidating Statements of Comprehensive Loss For the Three Months Ended September 26, 2015 (in thousands) DJOFL Guarantors Non- Guarantors Eliminations Consolidated Net (loss) income $ (177,839 ) $ (132,480 ) $ (7,094 ) $ 139,715 $ (177,698 ) Other comprehensive loss, net of taxes: Foreign currency translation adjustments, net of tax provision of $37 — — (81 ) — (81 ) Other comprehensive loss — — (81 ) — (81 ) Comprehensive (loss) income (177,839 ) (132,480 ) (7,175 ) 139,715 (177,779 ) Comprehensive income attributable to noncontrolling interests — — (137 ) — (137 ) Comprehensive (loss) income attributable to DJO Finance LLC $ (177,839 ) $ (132,480 ) $ (7,312 ) $ 139,715 $ (177,916 ) DJO Finance LLC Unaudited Condensed Consolidating Statements of Comprehensive Loss For the Nine Months Ended September 26, 2015 (in thousands) DJOFL Guarantors Non- Guarantors Eliminations Consolidated Net (loss) income $ (291,342 ) $ (86,240 ) $ (15,425 ) $ 102,272 $ (290,735 ) Other comprehensive loss, net of taxes: Foreign currency translation adjustments, net of tax benefit of $377 — — (5,386 ) — (5,386 ) Other comprehensive loss — — (5,386 ) — (5,386 ) Comprehensive (loss) income (291,342 ) (86,240 ) (20,811 ) 102,272 (296,121 ) Comprehensive income attributable to noncontrolling interests — — (397 ) — (397 ) Comprehensive (loss) income attributable to DJO Finance LLC $ (291,342 ) $ (86,240 ) $ (21,208 ) $ 102,272 $ (296,518 ) DJO Finance LLC Unaudited Condensed Consolidating Statements of Comprehensive Loss For the Three Months Ended September 27, 2014 (in thousands) DJOFL Guarantors Non - Guarantors Eliminations Consolidated Net (loss) income $ (21,207 ) $ 27,225 $ (9,429 ) $ (17,722 ) $ (21,133 ) Other comprehensive loss, net of taxes: Foreign currency translation adjustments, net of tax benefit of $2,449 — — (6,105 ) — (6,105 ) Other comprehensive loss — — (6,105 ) — (6,105 ) Comprehensive (loss) income (21,207 ) 27,225 (15,534 ) (17,722 ) (27,238 ) Comprehensive income attributable to noncontrolling interests — — 139 — 139 Comprehensive (loss) income attributable to DJO Finance LLC $ (21,207 ) $ 27,225 $ (15,395 ) $ (17,722 ) $ (27,099 ) DJO Finance LLC Unaudited Condensed Consolidating Statements of Comprehensive Loss For the Nine Months Ended September 27, 2014 (in thousands) DJOFL Guarantors Non - Guarantors Eliminations Consolidated Net (loss) income $ (83,163 ) $ 60,345 $ (25,074 ) $ (34,621 ) $ (82,513 ) Other comprehensive loss, net of taxes: Foreign currency translation adjustments, net of tax benefit of $2,784 — — (8,010 ) — (8,010 ) Other comprehensive loss — — (8,010 ) — (8,010 ) Comprehensive (loss) income (83,163 ) 60,345 (33,084 ) (34,621 ) (90,523 ) Comprehensive loss attributable to noncontrolling interests — — (405 ) — (405 ) Comprehensive (loss) income attributable to DJO Finance LLC $ (83,163 ) $ 60,345 $ (33,489 ) $ (34,621 ) $ (90,928 )
Schedule of Condensed Consolidating Statements of Cash Flows	DJO Finance LLC Unaudited Condensed Consolidating Statements of Cash Flows For the Nine Months Ended September 26, 2015 (in thousands) DJOFL Guarantors Non- Guarantors Eliminations Consolidated Cash Flows From Operating Activities: Net (loss) income $ (291,342 ) $ (86,240 ) $ (15,425 ) $ 102,272 $ (290,735 ) Adjustments to reconcile net (loss) income to net cash (used in) provided by operating activities: Depreciation — 22,416 3,558 (80 ) 25,894 Amortization of intangible assets — 64,866 1,867 — 66,733 Amortization of debt issuance costs and non-cash interest expense 5,987 — — — 5,987 Stock-based compensation expense — 1,450 — — 1,450 Loss on modification and extinguishment of debt 68,302 — — — 68,302 Impairment of goodwill — 117,298 — — 117,298 Impairment of intangible and other long lived assets 52,150 52,150 Loss on disposal of assets, net — 499 139 (8 ) 630 Deferred income tax expense — (4,486 ) 361 — (4,125 ) Equity in loss of subsidiaries, net 93,472 — — (93,472 ) — Changes in operating assets and liabilities, net of acquired assets and liabilities: Accounts receivable — 6,621 (1,323 ) — 5,298 Inventories — (3,649 ) 4,623 (13,156 ) (12,182 ) Prepaid expenses and other assets 58 (627 ) (3,112 ) 606 (3,075 ) Accounts payable and other current liabilities 27,705 (3,491 ) 1,344 4,537 30,095 Net cash (used in) provided by operating activities (95,818 ) 166,807 (7,968 ) 699 63,720 Cash Flows From Investing Activities: Purchases of property and equipment — (26,647 ) (4,041 ) 78 (30,610 ) Acquisition of business and intangibles, net of cash — (24,000 ) — — (24,000 ) Proceeds from disposition of assets — 24 — — 24 Net cash (used in) provided by investing activities — (50,623 ) (4,041 ) 78 (54,586 ) Cash Flows From Financing Activities: Intercompany 103,249 (116,010 ) 13,538 (777 ) — Proceeds from issuance of debt 2,465,826 — 2,206 — 2,468,032 Repayments of debt obligations (2,389,075 ) — (58 ) — (2,389,133 ) Payment of debt issuance, modification and extinguishment costs (62,375 ) — — — (62,375 ) Net cash provided by (used in) financing activities 117,625 (116,010 ) 15,686 (777 ) 16,524 Effect of exchange rate changes on cash and cash equivalents — — (116 ) — (116 ) Net increase in cash and cash equivalents 21,807 174 3,561 — 25,542 Cash and cash equivalents, beginning of year 12,958 3 18,183 — 31,144 Cash and cash equivalents, end of year $ 34,765 $ 177 $ 21,744 $ — $ 56,686 DJO Finance LLC Unaudited Condensed Consolidating Statements of Cash Flows For the Nine Months Ended September 27, 2014 (in thousands) DJOFL Guarantors Non - Guarantors Eliminations Consolidated Cash Flows from Operating Activities: Net (loss) income $ (83,163 ) $ 60,345 $ (25,074 ) $ (34,621 ) $ (82,513 ) Adjustments to reconcile net (loss) income to net cash (used in) provided by operating activities: Depreciation — 21,889 4,589 (143 ) 26,335 Amortization of intangible assets — 67,092 3,200 — 70,292 Amortization of debt issuance costs and non-cash interest expense 6,438 — — — 6,438 Loss on modification and extinguishment of debt 1,019 — — — 1,019 Stock-based compensation expense — 1,274 — — 1,274 (Loss) gain on disposal of assets, net — (1,312 ) 101 — (1,211 ) Deferred income tax expense (benefit) — 7,399 (591 ) (180 ) 6,628 Equity in income of subsidiaries, net (48,297 ) — — 48,297 — Changes in operating assets and liabilities: — Accounts receivable — 1,253 (4,085 ) — (2,832 ) Inventories — (8,218 ) 7,317 (12,972 ) (13,873 ) Prepaid expenses and other assets 131 (12,719 ) 3,915 (85 ) (8,758 ) Accounts payable and other current liabilities 19,817 24,277 (199 ) 391 44,286 Net cash (used in) provided by operating activities (104,055 ) 161,280 (10,827 ) 687 47,085 Cash Flows from Investing Activities: Cash paid in connection with acquisitions, net of cash acquired — — (4,587 ) — (4,587 ) Purchases of property and equipment — (37,760 ) (3,854 ) 119 (41,495 ) Other investing activities, net — (711 ) (276 ) — (987 ) Net cash (used in) provided by investing activities — (38,471 ) (8,717 ) 119 (47,069 ) Cash Flows from Financing Activities: Intercompany 94,413 (116,427 ) 22,822 (808 ) — Proceeds from issuance of debt 952,294 — — — 952,294 Repayments of debt (944,629 ) — (91 ) — (944,720 ) 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 98,287 (122,117 ) 22,731 (808 ) (1,907 ) Effect of exchange rate changes on cash and cash equivalents — — (830 ) — (830 ) Net (decrease) increase in cash and cash equivalents (5,768 ) 692 2,357 (2 ) (2,721 ) Cash and cash equivalents at beginning of period 22,370 358 20,848 2 43,578 Cash and cash equivalents at end of period $ 16,602 $ 1,050 $ 23,205 $ — $ 40,857

Organization and Basis of Pre38

Organization and Basis of Presentation - Additional Information (Detail) - Segment	9 Months Ended
	Sep. 26, 2015	Sep. 27, 2014
Organization Consolidation And Presentation Of Financial Statements [Abstract]
Number of operating segments	4	4
Percentage of ownership interest in subsidiary Medireha GmbH	50.00%

Acquisition - Additional Inform

Acquisition - Additional Information (Detail) - Zimmer Biomet Holdings Inc - USD ($) $ in Thousands	Jun. 30, 2015	Sep. 26, 2015
Business Acquisition [Line Items]
Purchase price, cash payment	$ 24,000
Business acquisition, financing facilities	20,000
Additional acquisition related costs	$ 3,400
Business acquisition purchase price allocation to intangible assets		$ 19,700
Existing Technology
Business Acquisition [Line Items]
Business acquisition purchase price allocation to intangible assets		15,000
Trademarks and Trade Names
Business Acquisition [Line Items]
Business acquisition purchase price allocation to intangible assets		2,900
Customer Relationships
Business Acquisition [Line Items]
Business acquisition purchase price allocation to intangible assets		$ 1,800

Purchase Price for Acquisition

Purchase Price for Acquisition Allocated to Fair Values of Net Tangible and Intangible Assets Acquired (Detail) - USD ($) $ in Thousands	Sep. 26, 2015	Dec. 31, 2014
Business Acquisition [Line Items]
Goodwill	$ 1,019,385	$ 1,141,188
Zimmer Biomet Holdings Inc
Business Acquisition [Line Items]
Inventories	2,400
Intangible assets	19,700
Goodwill	1,900
Total purchase price	$ 24,000

Summary of Activity in Accounts

Summary of Activity in Accounts Receivable Reserves for Doubtful Accounts and Sales Returns (Detail) - USD ($) $ in Thousands	9 Months Ended
	Sep. 26, 2015	Sep. 27, 2014
Receivables [Abstract]
Balance, beginning of period	$ 41,402	$ 32,957
Provision for doubtful accounts	23,520	30,299
Write-offs, net of recoveries	(18,855)	(20,814)
Balance, end of period	$ 46,067	$ 42,442

Accounts Receivable Reserves -

Accounts Receivable Reserves - Additional Information (Detail) - USD ($) $ in Millions	Sep. 26, 2015	Sep. 27, 2014
Receivables [Abstract]
Provision for sales returns	$ 3.8	$ 3.7

Summary of Inventories (Detail)

Summary of Inventories (Detail) - USD ($) $ in Thousands	Sep. 26, 2015	Dec. 31, 2014	Sep. 27, 2014	Dec. 31, 2013
Inventory Disclosure [Abstract]
Components and raw materials	$ 61,292	$ 59,578
Work in process	7,433	5,718
Finished goods	109,837	103,042
Inventory held on consignment	32,262	30,978
Inventory, Gross, Total	210,824	199,316
Inventory reserves	(25,705)	(23,976)	$ (24,715)	$ (23,686)
Inventories, net	$ 185,119	$ 175,340

Summary of Activity of Reserves

Summary of Activity of Reserves in Inventory (Detail) - USD ($) $ in Thousands	9 Months Ended
	Sep. 26, 2015	Sep. 27, 2014
Inventory Disclosure [Abstract]
Balance, beginning of period	$ 23,976	$ 23,686
Provision charged to costs of sales	5,643	6,230
Write-offs, net of recoveries	(3,914)	(5,201)
Balance, end of period	$ 25,705	$ 24,715

Schedule of Changes in Carrying

Schedule of Changes in Carrying Amount of Goodwill (Detail) - USD ($) $ in Thousands	3 Months Ended	9 Months Ended
	Sep. 26, 2015	Sep. 26, 2015
Goodwill [Line Items]
Goodwill, balance, beginning of period		$ 1,367,294
Accumulated impairment losses, balance, beginning of period		(226,106)
Goodwill, net of accumulated impairment losses, beginning of period		1,141,188
Impairment	$ (117,298)	(117,298)
Acquisitions		1,900
Foreign currency translation		(6,405)
Goodwill, balance, end of period	1,362,789	1,362,789
Accumulated impairment losses, balance, end of period	(343,404)	(343,404)
Goodwill, net of accumulated impairment losses, end of period	1,019,385	1,019,385
Bracing and Vascular
Goodwill [Line Items]
Goodwill, balance, beginning of period		483,258
Goodwill, net of accumulated impairment losses, beginning of period		483,258
Goodwill, balance, end of period	483,258	483,258
Goodwill, net of accumulated impairment losses, end of period	483,258	483,258
Recovery Sciences
Goodwill [Line Items]
Goodwill, balance, beginning of period		495,999
Accumulated impairment losses, balance, beginning of period		(178,700)
Goodwill, net of accumulated impairment losses, beginning of period		317,299
Impairment		(117,298)
Goodwill, balance, end of period	495,999	495,999
Accumulated impairment losses, balance, end of period	(295,998)	(295,998)
Goodwill, net of accumulated impairment losses, end of period	200,001	200,001
Surgical Implant
Goodwill [Line Items]
Goodwill, balance, beginning of period		47,406
Accumulated impairment losses, balance, beginning of period		(47,406)
Acquisitions		1,900
Goodwill, balance, end of period	49,306	49,306
Accumulated impairment losses, balance, end of period	(47,406)	(47,406)
Goodwill, net of accumulated impairment losses, end of period	1,900	1,900
International
Goodwill [Line Items]
Goodwill, balance, beginning of period		340,631
Goodwill, net of accumulated impairment losses, beginning of period		340,631
Foreign currency translation		(6,405)
Goodwill, balance, end of period	334,226	334,226
Goodwill, net of accumulated impairment losses, end of period	$ 334,226	$ 334,226

Summary of Identifiable Intangi

Summary of Identifiable Intangible Assets (Detail) - USD ($) $ in Thousands	Sep. 26, 2015	Dec. 31, 2014
Finite-Lived Intangible Assets [Line Items]
Finite lived, gross carrying amount	$ 964,204	$ 1,093,391
Finite lived, accumulated amortization	(570,109)	(623,511)
Finite lived, intangible assets, net	394,095	469,880
Intangible assets, net	769,319	868,031
Customer Relationships
Finite-Lived Intangible Assets [Line Items]
Finite lived, gross carrying amount	476,308	569,360
Finite lived, accumulated amortization	(310,236)	(341,353)
Finite lived, intangible assets, net	166,072	228,007
Patents and Technology
Finite-Lived Intangible Assets [Line Items]
Finite lived, gross carrying amount	446,851	486,466
Finite lived, accumulated amortization	(238,720)	(264,132)
Finite lived, intangible assets, net	208,131	222,334
Trademarks and Trade Names
Finite-Lived Intangible Assets [Line Items]
Finite lived, gross carrying amount	29,763	25,970
Finite lived, accumulated amortization	(12,009)	(9,902)
Finite lived, intangible assets, net	17,754	16,068
Indefinite lived intangible assets	375,224	398,151
Distributor Contracts And Relationships
Finite-Lived Intangible Assets [Line Items]
Finite lived, gross carrying amount	4,668	4,771
Finite lived, accumulated amortization	(3,712)	(3,401)
Finite lived, intangible assets, net	956	1,370
Non-compete
Finite-Lived Intangible Assets [Line Items]
Finite lived, gross carrying amount	6,614	6,824
Finite lived, accumulated amortization	(5,432)	(4,723)
Finite lived, intangible assets, net	$ 1,182	$ 2,101

Long Lived Assets - Additional

Long Lived Assets - Additional Information (Detail) - USD ($) $ in Thousands	3 Months Ended	6 Months Ended	9 Months Ended
	Sep. 26, 2015	Jun. 27, 2015	Sep. 26, 2015	Dec. 31, 2014
Acquired Finite-Lived Intangible Assets [Line Items]
Impairment of goodwill	$ 117,298		$ 117,298
Impairment of intangible and other long lived assets	47,650		52,150
Property and equipment, net	120,305		$ 120,305	$ 120,107
Customer Relationships
Acquired Finite-Lived Intangible Assets [Line Items]
Definite-lived intangible assets, weighted average useful lives			4 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
Distributor Contracts And Relationships
Acquired Finite-Lived Intangible Assets [Line Items]
Definite-lived intangible assets, weighted average useful lives			2 years
Trademarks and Trade Names
Acquired Finite-Lived Intangible Assets [Line Items]
Definite-lived intangible assets, weighted average useful lives			6 years 10 months 24 days
Non-compete
Acquired Finite-Lived Intangible Assets [Line Items]
Definite-lived intangible assets, weighted average useful lives			1 year 9 months 18 days
Empi
Acquired Finite-Lived Intangible Assets [Line Items]
Impairment of goodwill			$ 117,300
Impairment of intangible and other long lived assets			29,100
Property and equipment, net	$ 700		$ 700
Empi | Goodwill
Acquired Finite-Lived Intangible Assets [Line Items]
Percentage by which the carrying value exceeds the fair value	92.60%		92.60%
Empi | Trade Names
Acquired Finite-Lived Intangible Assets [Line Items]
Impairment of intangible assets		$ 4,500	$ 17,900
Percentage by which the carrying value exceeds the fair value	100.00%	18.10%	100.00%

Schedule of Estimated Amortizat

Schedule of Estimated Amortization Expense (Detail) - USD ($) $ in Thousands	Sep. 26, 2015	Dec. 31, 2014
Goodwill And Intangible Assets Disclosure [Abstract]
Remaining 2,015	$ 20,081
2,016	76,481
2,017	66,130
2,018	57,910
2,019	53,042
Thereafter	120,451
Finite lived, intangible assets, net	$ 394,095	$ 469,880

Schedule of Other Current Liabi

Schedule of Other Current Liabilities (Detail) - USD ($) $ in Thousands	Sep. 26, 2015	Dec. 31, 2014
Other Liabilities Disclosure [Abstract]
Accrued wages and related expenses	$ 32,336	$ 32,220
Accrued commissions	17,083	16,611
Accrued rebates	10,533	12,981
Accrued other taxes	4,633	4,987
Accrued professional expenses	3,485	2,682
Deferred tax liability	328	343
Other accrued liabilities	25,120	29,321
Other current liabilities	$ 93,518	$ 99,145

Schedule of Information Regardi

Schedule of Information Regarding Notional Amounts of Foreign Exchange Forward Contracts (Detail) - Dec. 31, 2014	USD ($)	MXN
Foreign Exchange Contract | Not Designated as Hedging Instrument
Derivatives, Fair Value [Line Items]
Foreign exchange contracts not designated as hedges	$ 526,000	MXN 7,682,000

Summary of Location and Fair Va

Summary of Location and Fair Value of Derivative Instruments in Condensed Consolidated Balance Sheets (Detail) $ in Thousands	Dec. 31, 2014USD ($)
Not Designated as Hedging Instrument | Foreign Exchange Forward | Other Current Liabilities
Derivatives, Fair Value [Line Items]
Derivative Liabilities	$ 4

Summary of Effect of Derivative

Summary of Effect of Derivative Instruments on Condensed Consolidated Statements of Operations (Detail) - USD ($) $ in Thousands	3 Months Ended	9 Months Ended
	Sep. 27, 2014	Sep. 26, 2015	Sep. 27, 2014
Foreign Exchange Forward | Other (expense) income, net | Not Designated as Hedging Instrument
Derivative Instruments, Gain (Loss) [Line Items]
Effect of derivative instruments	$ (128)	$ (4)	$ 19

Fair Value Measurements - Addit

Fair Value Measurements - Additional Information (Detail) - USD ($)	Sep. 26, 2015	Dec. 31, 2014	Jan. 23, 2014
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Contingent consideration		$ 0
Assets measured at fair value on a recurring basis	$ 0
Liabilities measured at fair value on a recurring basis	$ 0
Significant Unobservable Inputs (Level 3)
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Contingent consideration		0
Speetec
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Contingent consideration			$ 1,600,000
Speetec | Significant Unobservable Inputs (Level 3)
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Contingent consideration		0
Business acquisition, contingent consideration amount total		$ 7,300,000
Business acquisition, contingent consideration percentage		25.00%

Schedule of Assets and Liabilit

Schedule of Assets and Liabilities Measured at Fair Value on Recurring Basis (Detail) $ in Thousands	Dec. 31, 2014USD ($)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Foreign exchange forward contracts not designated as hedges	$ 4
Contingent consideration	0
Quoted Prices in Active Markets for Identical Assets (Level 1)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Contingent consideration	0
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	4
Contingent consideration	0
Significant Unobservable Inputs (Level 3)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Contingent consideration	$ 0

Schedule of Debt Obligations (D

Schedule of Debt Obligations (Detail) - USD ($) $ in Thousands	Sep. 26, 2015	Dec. 31, 2014
Debt Instrument [Line Items]
Other		$ 63
Debt	$ 2,330,887	2,242,284
Current maturities	(10,550)	(8,975)
Long-term debt	2,320,337	2,233,309
Senior Secured Credit Facility | Revolving Credit Facility
Debt Instrument [Line Items]
Debt	2,766	16,031
Senior Secured Term Loan
Debt Instrument [Line Items]
Debt	1,038,960
8.125% Second Lien Notes | Note Financing
Debt Instrument [Line Items]
Debt	997,580
8.75% Second Priority Senior Secured Notes
Debt Instrument [Line Items]
Debt		329,031
9.875% Senior unsecured notes
Debt Instrument [Line Items]
Debt		433,309
7.75% Senior Unsecured Notes
Debt Instrument [Line Items]
Debt		295,810
10.75% Third Lien Notes | Note Financing
Debt Instrument [Line Items]
Debt	290,052
9.75% Senior subordinated notes
Debt Instrument [Line Items]
Debt	$ 1,529	296,667
Tranche B Term Loan | Senior Secured Credit Facility
Debt Instrument [Line Items]
Debt		$ 871,373

Schedule of Debt Obligations (P

Schedule of Debt Obligations (Parenthetical) (Detail) - USD ($) $ in Millions	Sep. 26, 2015	May. 13, 2015	May. 07, 2015	Dec. 31, 2014	Oct. 01, 2012	Mar. 20, 2012	Apr. 07, 2011	Oct. 18, 2010
Debt Instrument [Line Items]
Unamortized debt issuance costs	$ 15.4			$ 28.6
Senior Secured Credit Facility | Revolving Credit Facility
Debt Instrument [Line Items]
Unamortized debt issuance costs	2.2			1
Senior Secured Term Loan
Debt Instrument [Line Items]
Debt instrument, face amount	1,055		$ 1,035
Unamortized debt issuance costs and original issue discount	16
8.125% Second Lien Notes
Debt Instrument [Line Items]
Debt instrument, face amount			$ 1,015
Debt instrument, stated percentage rate			8.125%
8.125% Second Lien Notes | Note Financing
Debt Instrument [Line Items]
Debt instrument, face amount	1,015
Unamortized debt issuance costs and original issue discount	$ 17.4
Debt instrument, stated percentage rate	8.125%
8.75% Second Priority Senior Secured Notes
Debt Instrument [Line Items]
Debt instrument, face amount				$ 330	$ 330	$ 330
Debt instrument, stated percentage rate	8.75%			8.75%	8.75%	8.75%
Unamortized debt issuance costs and original issue premium				$ 1
9.875% Senior unsecured notes
Debt Instrument [Line Items]
Unamortized debt issuance costs				6.7
Debt instrument, face amount				$ 440	$ 440
Debt instrument, stated percentage rate	9.875%			9.875%
7.75% Senior Unsecured Notes
Debt Instrument [Line Items]
Unamortized debt issuance costs				$ 4.1
Debt instrument, face amount				$ 300			$ 300
Debt instrument, stated percentage rate	7.75%			7.75%
10.75% Third Lien Notes
Debt Instrument [Line Items]
Debt instrument, face amount			$ 298.5
Debt instrument, stated percentage rate			10.75%
10.75% Third Lien Notes | Note Financing
Debt Instrument [Line Items]
Debt instrument, face amount	$ 298.5
Unamortized debt issuance costs and original issue discount	$ 8.4
Debt instrument, stated percentage rate	10.75%
9.75% Senior subordinated notes
Debt Instrument [Line Items]
Unamortized debt issuance costs				$ 3.3
Debt instrument, face amount	$ 1.5	$ 298.5		$ 300				$ 300
Debt instrument, stated percentage rate	9.75%			9.75%
Tranche B Term Loan | Senior Secured Credit Facility
Debt Instrument [Line Items]
Debt instrument, face amount				$ 884.6
Unamortized debt issuance costs and original issue discount				$ 13.2

Debt - Additional Information (

Debt - Additional Information (Detail) - USD ($)	May. 07, 2015	Sep. 26, 2015	Dec. 31, 2014	Nov. 20, 2007
Debt Instrument [Line Items]
Leverage ratio of consolidated senior secured first lien to adjusted EBITDA		535.00%
Debt instrument, minimum fixed charge coverage ratio		100.00%
Minimum
Debt Instrument [Line Items]
Available revolving credit facility		$ 9,000,000
Base Rate Borrowings | Tranche B Term Loan
Debt Instrument [Line Items]
Revolving Credit Facility, percentage points added to the reference rate		3.25%
Eurodollar Rate Plus | Tranche B Term Loan
Debt Instrument [Line Items]
Revolving Credit Facility, percentage points added to the reference rate		3.25%
LIBOR | Tranche B Term Loan
Debt Instrument [Line Items]
Revolving Credit Facility, percentage points added to the reference rate		1.00%
Revolving Credit Facility
Debt Instrument [Line Items]
Debt instrument, market value		$ 5,000,000
Commitment Fees Rate		0.375%
Revolving Credit Facility | Scenario 1
Debt Instrument [Line Items]
Revolving credit percentage of maximum availability		10.00%
Revolving Credit Facility | Scenario 2
Debt Instrument [Line Items]
Cash collection, number of business days		30 days
Senior Secured Term Loan
Debt Instrument [Line Items]
Debt instrument, face amount	$ 1,035,000,000	$ 1,055,000,000
Issuance of term loans	20,000,000
Loan increment	150,000,000
Debt instrument, market value		$ 1,052,400,000
Percentage of annual payments quarterly installments		0.25%
Percentage of prepay outstanding term loans of annual excess cash flow		50.00%
Percentage of prepay outstanding term loans of non-ordinary course asset sales		100.00%
Proceeds from single or series of transaction		$ 30,000,000
Annual amount from non-ordinary course asset sales		$ 100,000,000
Percentage of cash proceeds from issuance of debt		100.00%
Term loan prepayment premium		1.00%
Leverage ratio of consolidated senior secured first lien to adjusted EBITDA		354.00%
Senior Secured Term Loan | Minimum
Debt Instrument [Line Items]
Percentage of prepay outstanding term loans of annual excess cash flow		25.00%
Senior Secured Term Loan | Maximum
Debt Instrument [Line Items]
Percentage of prepay outstanding term loans of annual excess cash flow		0.00%
Senior Secured Term Loan | Federal Funds Rate Plus
Debt Instrument [Line Items]
Revolving Credit Facility, percentage points added to the reference rate		0.50%
Senior Secured Term Loan | One Month Eurodollar Rate
Debt Instrument [Line Items]
Revolving Credit Facility, percentage points added to the reference rate		1.00%
Senior Secured Term Loan | Base Rate Borrowings
Debt Instrument [Line Items]
Revolving Credit Facility, percentage points added to the reference rate		2.25%
Senior Secured Term Loan | Eurodollar Rate Plus
Debt Instrument [Line Items]
Revolving Credit Facility, percentage points added to the reference rate		3.25%
New Asset-Based Revolving Credit Facility | Revolving Credit Facility
Debt Instrument [Line Items]
Senior Secured Credit Facility, face amount	150,000,000
Senior Secured Credit Facility, increment	$ 50,000,000
New Asset-Based Revolving Credit Facility | Revolving Credit Facility | Federal Funds Rate Plus
Debt Instrument [Line Items]
Revolving Credit Facility, percentage points added to the reference rate		0.50%
New Asset-Based Revolving Credit Facility | Revolving Credit Facility | One Month Eurodollar Rate
Debt Instrument [Line Items]
Revolving Credit Facility, percentage points added to the reference rate		1.00%
New Asset-Based Revolving Credit Facility | Revolving Credit Facility | Base Rate Borrowings
Debt Instrument [Line Items]
Revolving Credit Facility, percentage points added to the reference rate		1.25%
New Asset-Based Revolving Credit Facility | Revolving Credit Facility | Eurodollar Rate Plus
Debt Instrument [Line Items]
Revolving Credit Facility, percentage points added to the reference rate		2.25%
Senior Secured Credit Facility
Debt Instrument [Line Items]
Weighted Average Interest Rate		4.24%
Senior Secured Credit Facility | Tranche B Term Loan
Debt Instrument [Line Items]
Debt instrument, face amount			$ 884,600,000
Senior Secured Credit Facility | Federal Funds Rate Plus
Debt Instrument [Line Items]
Revolving Credit Facility, percentage points added to the reference rate		0.50%
Senior Secured Credit Facility | One Month Eurodollar Rate
Debt Instrument [Line Items]
Revolving Credit Facility, percentage points added to the reference rate		3.25%
Senior Secured Credit Facility | Eurodollar Rate Plus
Debt Instrument [Line Items]
Revolving Credit Facility, percentage points added to the reference rate		3.25%
Original Senior Secured Credit Facility | Revolving Credit Facility
Debt Instrument [Line Items]
Senior Secured Credit Facility, face amount				$ 100,000,000

Debt (Senior Notes, Debt Issuan

Debt (Senior Notes, Debt Issuance Costs and Loss on Modification and Extinguishment of Debt) - Additional Information (Detail) - USD ($) $ in Thousands	May. 16, 2015	Sep. 26, 2015	Sep. 27, 2014	Sep. 26, 2015	Sep. 27, 2014	May. 13, 2015	May. 07, 2015	Dec. 31, 2014	Oct. 01, 2012	Mar. 20, 2012	Apr. 07, 2011	Oct. 18, 2010
Debt Instrument [Line Items]
Loss on modification and extinguishment of debt		$ (335)		$ (68,302)	$ (1,019)
Premium related to debt redemption		47,800		47,800
Non-cash write off of unamortized debt issuance costs				11,900	600
Arrangement, amendment and other fees of debt				8,600	400
Unamortized debt issuance costs		15,400		15,400				$ 28,600
Amortization of debt issuance costs		$ 700	$ 2,100	4,000	6,000
Amended Senior Secured Credit Facility
Debt Instrument [Line Items]
Capitalized debt issuance costs				$ 5,900	$ 1,500
8.125% Second Lien Notes
Debt Instrument [Line Items]
Debt instrument, face amount							$ 1,015,000
Debt instrument, stated percentage rate							8.125%
Debt instrument maturity date				Jun. 15, 2021
Repurchase price percentage				101.00%
8.125% Second Lien Notes | Prior to June 15, 2018 - Option One
Debt Instrument [Line Items]
Redemption price				100.00%
8.125% Second Lien Notes | prior to June 15, 2019
Debt Instrument [Line Items]
Redemption price				103.00%
Percentage of debt redeemed				15.00%
8.125% Second Lien Notes | Prior to June 15, 2018 - Option Two
Debt Instrument [Line Items]
Redemption price				108.125%
Percentage of aggregate principal amount of notes to be outstanding				35.00%
8.125% Second Lien Notes | Significant Other Observable Inputs (Level 2)
Debt Instrument [Line Items]
Debt instrument, stated percentage rate		8.125%		8.125%
Debt instrument, market value		$ 1,021,300		$ 1,021,300
10.75% Third Lien Notes
Debt Instrument [Line Items]
Debt instrument, face amount							$ 298,500
Debt instrument, stated percentage rate							10.75%
Debt instrument maturity date				Apr. 15, 2020
Repurchase price percentage				101.00%
10.75% Third Lien Notes | Significant Other Observable Inputs (Level 2)
Debt Instrument [Line Items]
Debt instrument, stated percentage rate		10.75%		10.75%
Debt instrument, market value		$ 300,300		$ 300,300
9.75% Senior subordinated notes
Debt Instrument [Line Items]
Debt instrument, face amount		$ 1,500		$ 1,500		$ 298,500		$ 300,000				$ 300,000
Debt instrument, stated percentage rate		9.75%		9.75%				9.75%
Debt instrument maturity date				Oct. 15, 2017
Repurchase price percentage				101.00%
Unamortized debt issuance costs								$ 3,300
9.75% Senior subordinated notes | Optional Redemption On October 15, 2015
Debt Instrument [Line Items]
Redemption price				102.438%
9.75% Senior subordinated notes | Optional Redemption On October 15, 2016
Debt Instrument [Line Items]
Redemption price				100.00%
8.75% Second Priority Senior Secured Notes
Debt Instrument [Line Items]
Debt instrument, face amount								$ 330,000	$ 330,000	$ 330,000
Debt instrument, stated percentage rate		8.75%		8.75%				8.75%	8.75%	8.75%
Debt instrument maturity date				Mar. 15, 2018
Redemption price	104.375%
9.875% Senior unsecured notes
Debt Instrument [Line Items]
Debt instrument, face amount								$ 440,000	$ 440,000
Debt instrument, stated percentage rate		9.875%		9.875%				9.875%
Debt instrument maturity date				Apr. 15, 2018
Redemption price	104.938%
Unamortized debt issuance costs								$ 6,700
7.75% Senior Unsecured Notes
Debt Instrument [Line Items]
Debt instrument, face amount								$ 300,000			$ 300,000
Debt instrument, stated percentage rate		7.75%		7.75%				7.75%
Debt instrument maturity date				Apr. 15, 2018
Redemption price	103.875%
Unamortized debt issuance costs								$ 4,100

Income Taxes - Additional Infor

Income Taxes - Additional Information (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 26, 2015	Sep. 27, 2014	Sep. 26, 2015	Sep. 27, 2014	Dec. 31, 2014
Income Tax Disclosure [Abstract]
Income tax expense (benefit)	$ (7,172)	$ 1,250	$ (1,849)	$ 10,628
(Loss) income before income taxes	$ (184,870)	$ (19,883)	$ (292,584)	$ (71,885)
Effective tax rate	3.90%	(6.30%)	(0.60%)	(14.80%)
Impairment of goodwill and intangible asset	$ 164,900
Tax expense (benefit) from impairment of goodwill and intangible asset	6,800
Valuation allowance, deferred tax assets	29,200		$ 57,000
Gross unrecognized tax benefits	14,200		14,200		$ 13,900
Change in unrecognized tax benefits			300
Accrued interest and penalties	2,500		2,500
Expected decrease in unrecognized tax benefits			400
Unrecognized tax benefits resulting from foreign and U.S. state tax positions	$ 5,600		$ 5,600

Stock Option Plans and Stock-60

Stock Option Plans and Stock-Based Compensation - Additional Information (Detail) - $ / shares	1 Months Ended		9 Months Ended		12 Months Ended
	Jul. 31, 2015	Feb. 28, 2013	Sep. 26, 2015	Sep. 27, 2014	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2011
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%
Share based compensation shares authorized under stock option plans description			If Blackstone sells all or a portion of its equity interests in DJO while the Options are outstanding, then the unvested Market Return Options will vest and become exercisable as follows: 1) 25% of the options will vest and become exercisable if Blackstone realizes a MOIC of 1.5 times its equity investment in DJO; 2) 100% of the options will vest and become exercisable if Blackstone realizes a MOIC of at least 2.25 times its equity investment in DJO; and 3) if Blackstone realizes a MOIC of greater than 1.5 times its equity investment but less than 2.25 times its equity investment, then 25% of the options will vest and become exercisable and a percentage of the remaining unvested options will vest and become exercisable with such percentage equal to a fraction, the numerator of which is the actual MOIC realized by the majority shareholder, less 1.5 and the denominator of which is 0.75.
Employee Stock Option
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted stock options modified		310,000
Granted stock options			858,621	1,279,500
2013 Vested Options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted shares expiration period						10 years
2014 Vested Options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted shares expiration period					10 years
Performance Options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted stock options			444,169	922,830
Market Return Options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted stock options			265,000
Time-Based Options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted stock options			128,331	356,670
Option granted, weighted average grant date fair value			$ 6.04	$ 6.05
Twenty Fifteen Vested Options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted stock options			21,121
Option granted, weighted average grant date fair value			$ 5.27
Director Stock Option
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted stock options			23,000
Option granted, weighted average grant date fair value			$ 6.92
Share Based Compensation Award Tranche One
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock option vest	33.33%		33.33%				33.33%
Share Based Compensation Award Tranche Two
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock option vest	66.67%		33.33%				66.67%
Share-based Compensation Award, Tranche Three
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock option vest			33.33%
Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted shares expiration period			10 years
Money on invested capital multiple	2.5						2.25
Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Money on invested capital multiple	2.25						1.5

Summary of Assumptions Used to

Summary of Assumptions Used to Estimate Fair Value of Time-Based Options, Vested Options and Director Service Options of Stock Options Granted (Detail)	3 Months Ended		9 Months Ended
	Sep. 26, 2015	Sep. 27, 2014	Sep. 26, 2015	Sep. 27, 2014
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected volatility		31.70%	33.30%
Expected volatility, minimum				31.70%
Expected volatility, maximum				33.20%
Risk-free interest rate		2.00%
Risk-free interest rate, minimum			1.50%	2.00%
Risk-free interest rate, maximum			2.00%	2.20%
Expected years until exercise	0 years	6 years 4 months 24 days		6 years 4 months 24 days
Expected dividend yield		0.00%	0.00%	0.00%
Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected years until exercise			5 years 1 month 6 days
Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected years until exercise			8 years 3 months 18 days

Schedule of Recorded Non-cash S

Schedule of Recorded Non-cash Stock-based Compensation Expense (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 26, 2015	Sep. 27, 2014	Sep. 26, 2015	Sep. 27, 2014
Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost [Line Items]
Non-cash stock-based compensation expense	$ 298	$ 343	$ 1,450	$ 1,274
Cost of Sales
Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost [Line Items]
Non-cash stock-based compensation expense	8	15	69	62
Selling, General and Administrative Expenses
Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost [Line Items]
Non-cash stock-based compensation expense	286	$ 328	1,371	1,211
Research and Development Expense
Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost [Line Items]
Non-cash stock-based compensation expense	$ 4		$ 10	$ 1

Membership Deficit - Additional

Membership Deficit - Additional Information (Detail) $ in Millions	9 Months Ended
	Sep. 26, 2015USD ($)shares
Equity [Abstract]
Shares issued	8,848
Options exercised	30,529
Shares withheld	21,681
Aggregate market value of shares withheld | $	$ 0.4
Remaining common stock issued, shares	8,848

Related Party Transactions - Ad

Related Party Transactions - Additional Information (Detail) - Blackstone Management Partners LLC - USD ($) $ in Thousands	3 Months Ended	9 Months Ended
	Sep. 26, 2015	Sep. 26, 2015
Related Party Transaction [Line Items]
Maximum annual monitoring fee under advisory and consulting services		$ 7,000
Annual monitoring fee maximum under advisory and consulting services, percentage		2.00%
Annual monitoring fee recorded as component of selling, general and administrative expense	$ 1,750	$ 5,250

Segment and Geographic Inform65

Segment and Geographic Information - Additional Information (Detail) - Segment	9 Months Ended
	Sep. 26, 2015	Sep. 27, 2014
Segment Reporting [Abstract]
Number of operating segments	4	4

Information Regarding Reportabl

Information Regarding Reportable Business Segments (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 26, 2015	Sep. 27, 2014	Sep. 26, 2015	Sep. 27, 2014
Net sales:
Net sales	$ 299,998	$ 305,501	$ 890,942	$ 902,112
Operating (loss) income:
Operating income (loss)	(139,362)	26,861	(88,340)	62,584
Operating Segments | Bracing and Vascular
Net sales:
Net sales	133,204	129,218	383,287	366,977
Operating (loss) income:
Operating income (loss)	31,902	26,275	84,295	71,846
Operating Segments | Recovery Sciences
Net sales:
Net sales	59,630	74,009	197,788	218,790
Operating (loss) income:
Operating income (loss)	13,467	20,149	49,593	59,292
Operating Segments | Surgical Implant
Net sales:
Net sales	37,651	23,830	92,648	72,842
Operating (loss) income:
Operating income (loss)	7,819	2,693	16,531	8,316
Operating Segments | International
Net sales:
Net sales	69,513	78,444	217,219	243,503
Operating (loss) income:
Operating income (loss)	11,548	15,727	37,245	46,009
Expenses not allocated to segments and eliminations
Operating (loss) income:
Operating income (loss)	$ (204,098)	$ (37,983)	$ (276,004)	$ (122,879)

Net Sales by Geographic Area (D

Net Sales by Geographic Area (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 26, 2015	Sep. 27, 2014	Sep. 26, 2015	Sep. 27, 2014
Net sales:
Sales revenue goods net	$ 299,998	$ 305,501	$ 890,942	$ 902,112
United States
Net sales:
Sales revenue goods net	230,485	227,057	673,723	658,609
Other Europe, Middle East, and Africa
Net sales:
Sales revenue goods net	31,632	37,797	101,189	116,308
Germany
Net sales:
Sales revenue goods net	19,159	21,656	61,031	69,926
Australia And Asia Pacific
Net sales:
Sales revenue goods net	10,104	10,099	30,495	30,156
Canada
Net sales:
Sales revenue goods net	6,132	6,655	17,865	19,619
Latin America
Net sales:
Sales revenue goods net	$ 2,486	$ 2,237	$ 6,639	$ 7,494

Supplemental Guarantor Conden68

Supplemental Guarantor Condensed Consolidating Financial Statements - Additional Information (Detail) - DJO Finco	Sep. 26, 2015
Debt Instrument [Line Items]
Subsidiaries owned	100.00%
8.125% Second Lien Notes
Debt Instrument [Line Items]
Debt instrument, stated percentage rate	8.125%
10.75% Third Lien Notes
Debt Instrument [Line Items]
Debt instrument, stated percentage rate	10.75%
9.75% Senior subordinated notes
Debt Instrument [Line Items]
Debt instrument, stated percentage rate	9.75%

Schedule of Condensed Consolida

Schedule of Condensed Consolidating Balance Sheets (Detail) - USD ($) $ in Thousands	Sep. 26, 2015	Jun. 27, 2015	Dec. 31, 2014	Jun. 28, 2014	Dec. 31, 2013
Current assets:
Cash and cash equivalents	$ 56,686	$ 56,686	$ 31,144	$ 40,857	$ 43,578
Accounts receivable, net	178,742		188,060
Inventories, net	185,119		175,340
Deferred tax assets, net	24,585		24,598
Prepaid expenses and other current assets	22,415		17,172
Total current assets	467,547		436,314
Property and equipment, net	120,305		120,107
Goodwill	1,019,385		1,141,188
Intangible assets, net	769,319		868,031
Other non-current assets	3,902		4,221
Total assets	2,380,458		2,569,861
Current liabilities:
Accounts payable	61,768		62,960
Current portion of debt obligations	10,550		8,975
Other current liabilities	150,823		128,745
Total current liabilities	223,141		200,680
Long-term debt obligations	2,320,337		2,233,309
Deferred tax liabilities, net	238,038		243,123
Other long-term liabilities	15,316		14,365
Total liabilities	2,796,832		2,691,477
Noncontrolling interests	3,015		2,618
Total membership (deficit) equity	(419,389)		(124,234)
Total liabilities and deficit	2,380,458		2,569,861
DJOFL
Current assets:
Cash and cash equivalents	34,765	34,765	12,958	16,602	22,370
Prepaid expenses and other current assets	102		160
Total current assets	34,867		13,118
Investment in subsidiaries	1,297,699		1,297,699
Intercompany receivables	636,225		836,759
Total assets	1,968,791		2,147,576
Current liabilities:
Current portion of debt obligations	10,550		8,912
Other current liabilities	57,293		29,589
Total current liabilities	67,843		38,501
Long-term debt obligations	2,320,337		2,233,309
Total liabilities	2,388,180		2,271,810
Total membership (deficit) equity	(419,389)		(124,234)
Total liabilities and deficit	1,968,791		2,147,576
Guarantors
Current assets:
Cash and cash equivalents	177	177	3	1,050	358
Accounts receivable, net	134,160		140,782
Inventories, net	150,723		145,046
Deferred tax assets, net	24,367		24,351
Prepaid expenses and other current assets	14,584		11,464
Total current assets	324,011		321,646
Property and equipment, net	107,043		106,191
Goodwill	951,081		1,066,479
Intangible assets, net	757,375		853,023
Investment in subsidiaries	1,686,556		1,686,557
Other non-current assets	1,798		1,822
Total assets	3,827,864		4,035,718
Current liabilities:
Accounts payable	52,938		50,590
Other current liabilities	63,391		70,073
Total current liabilities	116,329		120,663
Deferred tax liabilities, net	232,759		237,813
Intercompany payables, net	438,273		552,612
Other long-term liabilities	13,671		12,243
Total liabilities	801,032		923,331
Total membership (deficit) equity	3,026,832		3,112,387
Total liabilities and deficit	3,827,864		4,035,718
Non-Guarantors
Current assets:
Cash and cash equivalents	21,744	$ 21,744	18,183	$ 23,205	20,848
Accounts receivable, net	44,582		47,278
Inventories, net	40,017		31,134
Deferred tax assets, net	218		247
Prepaid expenses and other current assets	7,729		5,548
Total current assets	114,290		102,390
Property and equipment, net	13,363		14,071
Goodwill	100,267		109,260
Intangible assets, net	11,944		15,008
Investment in subsidiaries	51,899		56,572
Other non-current assets	2,104		2,399
Total assets	293,867		299,700
Current liabilities:
Accounts payable	8,830		12,370
Current portion of debt obligations			63
Other current liabilities	30,139		29,083
Total current liabilities	38,969		41,516
Deferred tax liabilities, net	5,279		5,310
Intercompany payables, net	146,890		135,833
Other long-term liabilities	1,645		2,122
Total liabilities	192,783		184,781
Noncontrolling interests	3,015		2,618
Total membership (deficit) equity	98,069		112,301
Total liabilities and deficit	293,867		299,700
Eliminations
Current assets:
Cash and cash equivalents					$ 2
Inventories, net	(5,621)		(840)
Total current assets	(5,621)		(840)
Property and equipment, net	(101)		(155)
Goodwill	(31,963)		(34,551)
Investment in subsidiaries	(3,036,154)		(3,040,828)
Intercompany receivables	(636,225)		(836,759)
Total assets	(3,710,064)		(3,913,133)
Current liabilities:
Intercompany payables, net	(585,163)		(688,445)
Total liabilities	(585,163)		(688,445)
Total membership (deficit) equity	(3,124,901)		(3,224,688)
Total liabilities and deficit	$ (3,710,064)		$ (3,913,133)

Schedule of Condensed Consoli70

Schedule of Condensed Consolidating Statements of Operations (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 26, 2015	Sep. 27, 2014	Sep. 26, 2015	Sep. 27, 2014
Net sales	$ 299,998	$ 305,501	$ 890,942	$ 902,112
Costs and operating expenses:
Cost of sales (exclusive of amortization of intangible assets of $8,215 and $23,988 for the three and nine months ended September 26, 2015 and $8,645 and $25,980 for the three and nine months ended September 27, 2014, respectively)	120,357	122,616	355,135	365,771
Selling, general and administrative	123,819	123,632	362,615	374,965
Research and development	7,712	9,159	25,351	28,500
Amortization of intangible assets	22,524	23,233	66,733	70,292
Impairment of goodwill	117,298		117,298
Impairment of intangible and other long lived assets	47,650		52,150
Costs and Expenses, Total	439,360	278,640	979,282	839,528
Operating (loss) income	(139,362)	26,861	(88,340)	62,584
Other (expense) income:
Interest (expense) income, net	(42,120)	(43,280)	(129,493)	(130,518)
Loss on modification and extinguishment of debt	(335)		(68,302)	(1,019)
Other expense, net	(3,053)	(3,464)	(6,449)	(2,932)
Nonoperating Income (Expense), Total	(45,508)	(46,744)	(204,244)	(134,469)
Loss before income taxes	(184,870)	(19,883)	(292,584)	(71,885)
Income tax benefit (provision)	7,172	(1,250)	1,849	(10,628)
Net loss	(177,698)	(21,133)	(290,735)	(82,513)
Net income attributable to noncontrolling interests	(140)	(73)	(606)	(649)
Net loss attributable to DJO Finance LLC	(177,838)	(21,206)	(291,341)	(83,162)
DJOFL
Other (expense) income:
Interest (expense) income, net	(42,130)	(43,282)	(129,568)	(130,441)
Loss on modification and extinguishment of debt	(335)		(68,302)	(1,019)
Equity in (loss) income of subsidiaries, net	(135,374)	22,075	(93,472)	48,297
Nonoperating Income (Expense), Total	(177,839)	(21,207)	(291,342)	(83,163)
Loss before income taxes	(177,839)	(21,207)	(291,342)	(83,163)
Net loss	(177,839)	(21,207)	(291,342)	(83,163)
Net loss attributable to DJO Finance LLC	(177,839)	(21,207)	(291,342)	(83,163)
Guarantors
Net sales	266,628	266,323	791,922	776,095
Costs and operating expenses:
Cost of sales (exclusive of amortization of intangible assets of $8,215 and $23,988 for the three and nine months ended September 26, 2015 and $8,645 and $25,980 for the three and nine months ended September 27, 2014, respectively)	105,791	107,726	314,465	319,382
Selling, general and administrative	101,893	100,234	296,019	297,021
Research and development	6,642	8,158	22,713	25,226
Amortization of intangible assets	21,908	22,337	64,866	67,092
Impairment of goodwill	117,298		117,298
Impairment of intangible and other long lived assets	47,650		52,150
Costs and Expenses, Total	401,182	238,455	867,511	708,721
Operating (loss) income	(134,554)	27,868	(75,589)	67,374
Other (expense) income:
Interest (expense) income, net	17	21	97	112
Other expense, net	(227)	(177)	(819)	(30)
Intercompany (expense) income, net	(5,552)	356	(13,806)	1,065
Nonoperating Income (Expense), Total	(5,762)	200	(14,528)	1,147
Loss before income taxes	(140,316)	28,068	(90,117)	68,521
Income tax benefit (provision)	7,836	(843)	3,877	(8,176)
Net loss	(132,480)	27,225	(86,240)	60,345
Net loss attributable to DJO Finance LLC	(132,480)	27,225	(86,240)	60,345
Non-Guarantors
Net sales	68,516	77,165	214,550	236,754
Costs and operating expenses:
Cost of sales (exclusive of amortization of intangible assets of $8,215 and $23,988 for the three and nine months ended September 26, 2015 and $8,645 and $25,980 for the three and nine months ended September 27, 2014, respectively)	54,091	57,178	165,076	170,706
Selling, general and administrative	21,926	23,398	66,596	77,944
Research and development	1,070	1,001	2,638	3,274
Amortization of intangible assets	616	896	1,867	3,200
Costs and Expenses, Total	77,703	82,473	236,177	255,124
Operating (loss) income	(9,187)	(5,308)	(21,627)	(18,370)
Other (expense) income:
Interest (expense) income, net	(7)	(19)	(22)	(189)
Other expense, net	(2,826)	(3,287)	(5,630)	(2,902)
Intercompany (expense) income, net	5,590	(408)	13,882	(1,161)
Nonoperating Income (Expense), Total	2,757	(3,714)	8,230	(4,252)
Loss before income taxes	(6,430)	(9,022)	(13,397)	(22,622)
Income tax benefit (provision)	(664)	(407)	(2,028)	(2,452)
Net loss	(7,094)	(9,429)	(15,425)	(25,074)
Net income attributable to noncontrolling interests	(140)	(73)	(606)	(649)
Net loss attributable to DJO Finance LLC	(7,234)	(9,502)	(16,031)	(25,723)
Eliminations
Net sales	(35,146)	(37,987)	(115,530)	(110,737)
Costs and operating expenses:
Cost of sales (exclusive of amortization of intangible assets of $8,215 and $23,988 for the three and nine months ended September 26, 2015 and $8,645 and $25,980 for the three and nine months ended September 27, 2014, respectively)	(39,525)	(42,288)	(124,406)	(124,317)
Costs and Expenses, Total	(39,525)	(42,288)	(124,406)	(124,317)
Operating (loss) income	4,379	4,301	8,876	13,580
Other (expense) income:
Intercompany (expense) income, net	(38)	52	(76)	96
Equity in (loss) income of subsidiaries, net	135,374	(22,075)	93,472	(48,297)
Nonoperating Income (Expense), Total	135,336	(22,023)	93,396	(48,201)
Loss before income taxes	139,715	(17,722)	102,272	(34,621)
Net loss	139,715	(17,722)	102,272	(34,621)
Net loss attributable to DJO Finance LLC	$ 139,715	$ (17,722)	$ 102,272	$ (34,621)

Schedule of Condensed Consoli71

Schedule of Condensed Consolidating Statements of Operations (Parenthetical) (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 26, 2015	Sep. 27, 2014	Sep. 26, 2015	Sep. 27, 2014
Income Statement [Abstract]
Cost of sales, amortization of intangible assets	$ 8,215	$ 8,645	$ 23,988	$ 25,980

Schedule of Condensed Consoli72

Schedule of Condensed Consolidating Statements of Comprehensive Loss (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 26, 2015	Sep. 27, 2014	Sep. 26, 2015	Sep. 27, 2014
Net (loss) income	$ (177,698)	$ (21,133)	$ (290,735)	$ (82,513)
Other comprehensive loss, net of taxes:
Foreign currency translation adjustments, net of tax benefit of $37 and $377 for the three and nine months ended September 26, 2015 and $2,449 and $2,784 for the three and nine months ended September 27, 2014, respectively	(81)	(6,105)	(5,386)	(8,010)
Other comprehensive income (loss)	(81)	(6,105)	(5,386)	(8,010)
Comprehensive loss	(177,779)	(27,238)	(296,121)	(90,523)
Comprehensive income attributable to noncontrolling interests	(137)	139	(397)	(405)
Comprehensive loss attributable to DJO Finance LLC	(177,916)	(27,099)	(296,518)	(90,928)
DJOFL
Net (loss) income	(177,839)	(21,207)	(291,342)	(83,163)
Other comprehensive loss, net of taxes:
Comprehensive loss	(177,839)	(21,207)	(291,342)	(83,163)
Comprehensive loss attributable to DJO Finance LLC	(177,839)	(21,207)	(291,342)	(83,163)
Guarantors
Net (loss) income	(132,480)	27,225	(86,240)	60,345
Other comprehensive loss, net of taxes:
Comprehensive loss	(132,480)	27,225	(86,240)	60,345
Comprehensive loss attributable to DJO Finance LLC	(132,480)	27,225	(86,240)	60,345
Non-Guarantors
Net (loss) income	(7,094)	(9,429)	(15,425)	(25,074)
Other comprehensive loss, net of taxes:
Foreign currency translation adjustments, net of tax benefit of $37 and $377 for the three and nine months ended September 26, 2015 and $2,449 and $2,784 for the three and nine months ended September 27, 2014, respectively	(81)	(6,105)	(5,386)	(8,010)
Other comprehensive income (loss)	(81)	(6,105)	(5,386)	(8,010)
Comprehensive loss	(7,175)	(15,534)	(20,811)	(33,084)
Comprehensive income attributable to noncontrolling interests	(137)	139	(397)	(405)
Comprehensive loss attributable to DJO Finance LLC	(7,312)	(15,395)	(21,208)	(33,489)
Eliminations
Net (loss) income	139,715	(17,722)	102,272	(34,621)
Other comprehensive loss, net of taxes:
Comprehensive loss	139,715	(17,722)	102,272	(34,621)
Comprehensive loss attributable to DJO Finance LLC	$ 139,715	$ (17,722)	$ 102,272	$ (34,621)

Schedule of Condensed Consoli73

Schedule of Condensed Consolidating Statements of Comprehensive Loss (Parenthetical) (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 26, 2015	Sep. 27, 2014	Sep. 26, 2015	Sep. 27, 2014
Statement Of Income And Comprehensive Income [Abstract]
Foreign currency translation adjustment, tax benefit	$ 37	$ 2,449	$ 377	$ 2,784

Schedule of Condensed Consoli74

Schedule of Condensed Consolidating Statements of Cash Flows (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 26, 2015	Sep. 27, 2014	Sep. 26, 2015	Sep. 27, 2014
Cash Flows from Operating Activities:
Net (loss) income	$ (177,698)	$ (21,133)	$ (290,735)	$ (82,513)
Adjustments to reconcile net (loss) income to net cash (used in) provided by operating activities:
Depreciation			25,894	26,335
Amortization of intangible assets	22,524	23,233	66,733	70,292
Amortization of debt issuance costs and non-cash interest expense			5,987	6,438
Stock-based compensation expense	298	343	1,450	1,274
Loss on modification and extinguishment of debt	335		68,302	1,019
Impairment of goodwill	117,298		117,298
Impairment of intangible and other long lived assets	47,650		52,150
Loss (gain) on disposal of assets, net			630	(1,211)
Deferred income tax expense (benefit)			(4,125)	6,628
Changes in operating assets and liabilities, net of acquired assets and liabilities:
Accounts receivable			5,298	(2,832)
Inventories			(12,182)	(13,873)
Prepaid expenses and other assets			(3,075)	(8,758)
Accounts payable and other current liabilities			30,095	44,286
Net cash provided by operating activities			63,720	47,085
Cash Flows From Investing Activities:
Cash paid in connection with acquisitions, net of cash acquired			(24,000)	(4,587)
Purchases of property and equipment			(30,610)	(41,495)
Proceeds from disposition of assets			24
Other investing activities, net			24	(987)
Net cash used in investing activities			(54,586)	(47,069)
Cash Flows from Financing Activities:
Proceeds from issuance of debt			2,468,032	952,294
Repayments of debt obligations			(2,389,133)	(944,720)
Payment of debt issuance costs, modification and extinguishment costs			(62,375)	(1,812)
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 financing activities			16,524	(1,907)
Effect of exchange rate changes on cash and cash equivalents			(116)	(830)
Net increase (decrease) in cash and cash equivalents			25,542	(2,721)
Cash and cash equivalents at the beginning of the period	56,686	40,857	31,144	43,578
Cash and cash equivalents at the end of the period	56,686		56,686
DJOFL
Cash Flows from Operating Activities:
Net (loss) income	(177,839)	(21,207)	(291,342)	(83,163)
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			5,987	6,438
Loss on modification and extinguishment of debt	335		68,302	1,019
Equity in income of subsidiaries, net	135,374	(22,075)	93,472	(48,297)
Changes in operating assets and liabilities, net of acquired assets and liabilities:
Prepaid expenses and other assets			58	131
Accounts payable and other current liabilities			27,705	19,817
Net cash provided by operating activities			(95,818)	(104,055)
Cash Flows from Financing Activities:
Intercompany			103,249	94,413
Proceeds from issuance of debt			2,465,826	952,294
Repayments of debt obligations			(2,389,075)	(944,629)
Payment of debt issuance costs, modification and extinguishment costs			(62,375)	(1,812)
Investment by parent				22
Cash paid in connection with the cancellation of vested options				(2,001)
Net cash provided by financing activities			117,625	98,287
Net increase (decrease) in cash and cash equivalents			21,807	(5,768)
Cash and cash equivalents at the beginning of the period	34,765	16,602	12,958	22,370
Cash and cash equivalents at the end of the period	34,765		34,765
Guarantors
Cash Flows from Operating Activities:
Net (loss) income	(132,480)	27,225	(86,240)	60,345
Adjustments to reconcile net (loss) income to net cash (used in) provided by operating activities:
Depreciation			22,416	21,889
Amortization of intangible assets	21,908	22,337	64,866	67,092
Stock-based compensation expense			1,450	1,274
Impairment of goodwill	117,298		117,298
Impairment of intangible and other long lived assets	47,650		52,150
Loss (gain) on disposal of assets, net			499	(1,312)
Deferred income tax expense (benefit)			(4,486)	7,399
Changes in operating assets and liabilities, net of acquired assets and liabilities:
Accounts receivable			6,621	1,253
Inventories			(3,649)	(8,218)
Prepaid expenses and other assets			(627)	(12,719)
Accounts payable and other current liabilities			(3,491)	24,277
Net cash provided by operating activities			166,807	161,280
Cash Flows From Investing Activities:
Cash paid in connection with acquisitions, net of cash acquired			(24,000)
Purchases of property and equipment			(26,647)	(37,760)
Proceeds from disposition of assets			24
Other investing activities, net				(711)
Net cash used in investing activities			(50,623)	(38,471)
Cash Flows from Financing Activities:
Intercompany			(116,010)	(116,427)
Payment of contingent consideration				(5,690)
Net cash provided by financing activities			(116,010)	(122,117)
Net increase (decrease) in cash and cash equivalents			174	692
Cash and cash equivalents at the beginning of the period	177	1,050	3	358
Cash and cash equivalents at the end of the period	177		177
Non-Guarantors
Cash Flows from Operating Activities:
Net (loss) income	(7,094)	(9,429)	(15,425)	(25,074)
Adjustments to reconcile net (loss) income to net cash (used in) provided by operating activities:
Depreciation			3,558	4,589
Amortization of intangible assets	616	896	1,867	3,200
Loss (gain) on disposal of assets, net			139	101
Deferred income tax expense (benefit)			361	(591)
Changes in operating assets and liabilities, net of acquired assets and liabilities:
Accounts receivable			(1,323)	(4,085)
Inventories			4,623	7,317
Prepaid expenses and other assets			(3,112)	3,915
Accounts payable and other current liabilities			1,344	(199)
Net cash provided by operating activities			(7,968)	(10,827)
Cash Flows From Investing Activities:
Cash paid in connection with acquisitions, net of cash acquired				(4,587)
Purchases of property and equipment			(4,041)	(3,854)
Other investing activities, net				(276)
Net cash used in investing activities			(4,041)	(8,717)
Cash Flows from Financing Activities:
Intercompany			13,538	22,822
Proceeds from issuance of debt			2,206
Repayments of debt obligations			(58)	(91)
Net cash provided by financing activities			15,686	22,731
Effect of exchange rate changes on cash and cash equivalents			(116)	(830)
Net increase (decrease) in cash and cash equivalents			3,561	2,357
Cash and cash equivalents at the beginning of the period	21,744	23,205	18,183	20,848
Cash and cash equivalents at the end of the period	21,744		21,744
Eliminations
Cash Flows from Operating Activities:
Net (loss) income	139,715	(17,722)	102,272	(34,621)
Adjustments to reconcile net (loss) income to net cash (used in) provided by operating activities:
Depreciation			(80)	(143)
Loss (gain) on disposal of assets, net			(8)
Deferred income tax expense (benefit)				(180)
Equity in income of subsidiaries, net	$ (135,374)	$ 22,075	(93,472)	48,297
Changes in operating assets and liabilities, net of acquired assets and liabilities:
Inventories			(13,156)	(12,972)
Prepaid expenses and other assets			606	(85)
Accounts payable and other current liabilities			4,537	391
Net cash provided by operating activities			699	687
Cash Flows From Investing Activities:
Purchases of property and equipment			78	119
Net cash used in investing activities			78	119
Cash Flows from Financing Activities:
Intercompany			(777)	(808)
Net cash provided by financing activities			$ (777)	(808)
Net increase (decrease) in cash and cash equivalents				(2)
Cash and cash equivalents at the beginning of the period				$ 2

Subsequent Event - Additional I

Subsequent Event - Additional Information (Detail) - Senior Secured Term Loan - Subsequent Event $ in Millions	Oct. 28, 2015USD ($)
Subsequent Event [Line Items]
Cap interest rate percentage	1.00%
Interest Rate Cap
Subsequent Event [Line Items]
Interest rate cap notional amount	$ 500