Djo Finance 10-Q 14 Nov 17 2017 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Sep. 30, 2017	Nov. 14, 2017
Document And Entity Information [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Sep. 30, 2017
Document Fiscal Year Focus	2,017
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 14, 2017, 100% of the issuer’s membership interests were owned by DJO Holdings LLC.

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($) $ in Thousands	Sep. 30, 2017	Dec. 31, 2016
Current assets:
Cash and cash equivalents	$ 39,018	$ 35,212
Accounts receivable, net	175,031	178,193
Inventories, net	158,928	151,557
Prepaid expenses and other current assets	24,218	23,650
Current assets of discontinued operations	511	511
Total current assets	397,706	389,123
Property and equipment, net	134,538	128,019
Goodwill	863,011	855,626
Intangible assets, net	622,460	672,134
Other assets	6,109	5,536
Total assets	2,023,824	2,050,438
Current liabilities:
Accounts payable	93,102	63,822
Accrued interest	41,738	16,740
Current portion of debt obligations	14,593	10,550
Other current liabilities	130,941	113,265
Total current liabilities	280,374	204,377
Long-term debt obligations	2,372,850	2,392,238
Deferred tax liabilities, net	210,772	202,740
Other long-term liabilities	15,330	14,932
Total liabilities	2,879,326	2,814,287
Commitments and contingencies
DJO Finance LLC membership deficit:
Member capital	841,907	844,294
Accumulated deficit	(1,676,688)	(1,579,642)
Accumulated other comprehensive loss	(22,551)	(30,580)
Total membership deficit	(857,332)	(765,928)
Noncontrolling interests	1,830	2,079
Total deficit	(855,502)	(763,849)
Total liabilities and deficit	$ 2,023,824	$ 2,050,438

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Income Statement [Abstract]
Net sales	$ 290,876	$ 287,040	$ 874,011	$ 858,798
Operating expenses:
Cost of sales (exclusive of amortization of intangible assets of $6,981 and $20,942 and $7,057 and $21,544 for three and nine months ended September 30, 2017 and 2016, respectively)	122,325	122,533	366,779	361,090
Selling, general and administrative	122,066	114,788	391,967	358,344
Research and development	8,864	8,481	27,066	28,457
Amortization of intangible assets	15,852	18,994	50,713	57,657
Costs and Expenses, Total	269,107	264,796	836,525	805,548
Operating income	21,769	22,244	37,486	53,250
Other (expense) income:
Interest expense, net	(43,691)	(42,683)	(129,446)	(127,349)
Other income (expense), net	824	(20)	2,008	732
Nonoperating Income (Expense), Total	(42,867)	(42,703)	(127,438)	(126,617)
Loss before income taxes	(21,098)	(20,459)	(89,952)	(73,367)
Income tax provision	(1,504)	(2,166)	(6,677)	(11,156)
Net loss from continuing operations	(22,602)	(22,625)	(96,629)	(84,523)
Net income from discontinued operations	123	142	228	807
Net loss	(22,479)	(22,483)	(96,401)	(83,716)
Net income attributable to noncontrolling interests	(214)	(99)	(644)	(461)
Net loss attributable to DJO Finance LLC	$ (22,693)	$ (22,582)	$ (97,045)	$ (84,177)

Condensed Consolidated Stateme4

Condensed Consolidated Statements of Operations (Parenthetical) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Income Statement [Abstract]
Cost of sales, amortization of intangible assets	$ 6,981	$ 7,057	$ 20,942	$ 21,544

Condensed Consolidated Stateme5

Condensed Consolidated Statements of Comprehensive Loss - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Statement Of Income And Comprehensive Income [Abstract]
Net loss	$ (22,479)	$ (22,483)	$ (96,401)	$ (83,716)
Other comprehensive income (loss), net of taxes:
Foreign currency translation adjustments, net of tax (provision) of ($1,636), $(5,851) and $(1), $(167) for the three and nine months ended September 30, 2017 and 2016, respectively	1,804	1,086	6,757	(1,764)
Unrealized (loss) gain on cash flow hedges, net of tax provision of $116, $137 thousand for the three and nine months ended September 30, 2017 and zero for the three and nine months ended September 30, 2016, respectively	319	45	379	(7,997)
Other comprehensive income (loss)	2,123	1,131	7,136	(9,761)
Comprehensive loss	(20,356)	(21,352)	(89,265)	(93,477)
Comprehensive income (loss) attributable to noncontrolling interests	(266)	(131)	249	(533)
Comprehensive loss attributable to DJO Finance LLC	$ (20,622)	$ (21,483)	$ (89,016)	$ (94,010)

Condensed Consolidated Stateme6

Condensed Consolidated Statements of Comprehensive Loss (Parenthetical) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Statement Of Income And Comprehensive Income [Abstract]
Foreign currency translation adjustment, tax (provision) benefit	$ (1,636,000)	$ (1,000)	$ (5,851,000)	$ (167,000)
Unrealized (loss) gain on cash flow hedges, tax provision	$ 116,000	$ 0	$ 137,000	$ 0

Condensed Consolidated Stateme7

Condensed Consolidated Statement of Deficit - USD ($) $ in Thousands	3 Months Ended	9 Months Ended
	Sep. 30, 2017	Sep. 30, 2017
Balance at December 31, 2016		$ (763,849)
Net (loss) income	$ (22,479)	(96,401)
Repurchase of common stock		(3,600)
Investment by parent		500
Other comprehensive (loss) income, net of taxes	2,123	7,136
Stock-based compensation		1,329
Exercise of stock options		(616)
Balance at September 30, 2017	(855,502)	(855,502)
Member capital
Balance at December 31, 2016		844,294
Repurchase of common stock		(3,600)
Investment by parent		500
Stock-based compensation		1,329
Exercise of stock options		(616)
Balance at September 30, 2017	841,907	841,907
Accumulated deficit
Balance at December 31, 2016		(1,579,642)
Net (loss) income		(97,045)
Balance at September 30, 2017	(1,676,688)	(1,676,688)
Accumulated other comprehensive loss
Balance at December 31, 2016		(30,580)
Other comprehensive (loss) income, net of taxes		8,029
Balance at September 30, 2017	(22,551)	(22,551)
Total membership deficit
Balance at December 31, 2016		(765,928)
Net (loss) income		(97,045)
Repurchase of common stock		(3,600)
Investment by parent		500
Other comprehensive (loss) income, net of taxes		8,029
Stock-based compensation		1,329
Exercise of stock options		(616)
Balance at September 30, 2017	(857,332)	(857,332)
Noncontrolling interests
Balance at December 31, 2016		2,079
Net (loss) income		644
Other comprehensive (loss) income, net of taxes		(893)
Balance at September 30, 2017	$ 1,830	$ 1,830

Condensed Consolidated Stateme8

Condensed Consolidated Statements of Cash Flows - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016
Cash flows from operating activities:
Net loss	$ (96,401)	$ (83,716)
Net income from discontinued operations	(228)	(807)
Adjustments to reconcile net loss to net cash provided by operating activities:
Depreciation	32,288	30,551
Amortization of intangible assets	50,713	57,657
Amortization of debt issuance costs and non-cash interest expense	6,153	5,769
Stock-based compensation expense	1,329	1,806
Loss on disposal of assets, net	1,001	572
Deferred income tax expense	2,865	6,235
Changes in operating assets and liabilities, net of acquired assets and liabilities:
Accounts receivable	7,472	(9,041)
Inventories	(7,959)	(12,918)
Prepaid expenses and other assets	(562)	(2,192)
Accrued interest	24,998	28,522
Accounts payable and other current liabilities	40,080	(2,542)
Net cash provided by continuing operating activities	61,749	19,896
Net cash provided by (used in) discontinued operations	228	(9,906)
Net cash provided by operating activities	61,977	9,990
Cash flows from investing activities:
Purchases of property and equipment	(33,597)	(40,791)
Proceeds from disposition of assets		946
Net cash used in investing activities	(33,597)	(39,845)
Cash flows from financing activities:
Proceeds from issuance of debt	65,275	63,000
Repayments of debt obligations	(87,290)	(35,913)
Repurchase of common stock	(3,600)
Investment by parent	443
Dividend paid to minority interests	(1,102)
Net cash (used in) provided by financing activities	(26,274)	27,087
Effect of exchange rate changes on cash and cash equivalents	1,700	259
Net increase (decrease) in cash and cash equivalents	3,806	(2,509)
Cash and cash equivalents at the beginning of the period	35,212	48,943
Cash and cash equivalents at the end of the period	39,018	46,434
Supplemental disclosures of cash flow information:
Cash paid for interest	97,879	92,921
Cash paid for taxes, net	3,510	3,564
Non-cash investing activities:
Purchases of surgical instruments included in accounts payable	$ 4,731	$ 1,829

ORGANIZATION AND BASIS OF PRESE

ORGANIZATION AND BASIS OF PRESENTATION	9 Months Ended
	Sep. 30, 2017
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 high-quality medical devices with a broad range of products used for rehabilitation, pain management and physical therapy. 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 clinical 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, shoulder and elbow. Our International segment offers all of our products to customers outside the United States. See Note 15 for additional information about our reportable segments. During the fourth quarter of 2015, we ceased manufacturing, selling and distributing products of our Empi business and the related insurance billing operations domestically. The Empi business primarily manufactured and sold home electrotherapy devices, such as TENS devices for pain relief, other electrotherapy and orthopedic products and related supplies. Empi was facing a challenging regulatory and compliance environment, decreasing reimbursement rates and remained below the level needed to reach adequate profitability within an economically justified period of time. Empi was part of our Recovery Sciences operating segment. For financial statement purposes, the results of the Empi business are reported within discontinued operations. 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 Unaudited Condensed Consolidated Statements of Operations. We maintain control of Medireha through certain rights that enable us to prohibit certain business activities that are not consistent with our plans for the business and provide us with exclusive distribution rights for products manufactured by Medireha. Interim Reporting The accompanying Unaudited Condensed Consolidated Financial Statements include our accounts and all voting interest entities where we exercise a controlling financial interest through the ownership of a direct or indirect majority voting interest. All significant intercompany accounts and transactions have been eliminated in consolidation. Our Unaudited Condensed Consolidated Financial Statements have been prepared in accordance with GAAP and with the instructions to Form 10–Q and Article 10 of Regulation S–X for interim financial information. Accordingly, these financial statements do not include all of the information required by GAAP or Securities and Exchange Commission (SEC) rules and regulations for complete 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, 2016. The Company operates on a manufacturing calendar. Each quarter consists of thirteen weeks, two four week and one five week period. Our first quarters may have more or fewer shipping days from year to year based on the days of week holidays fall. The first nine months of 2017 had one less shipping day than the first nine months of 2016. Recent Accounting Standards In May 2014, the Financial Accounting Standards Board (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 has a team in place to analyze the impact of this accounting standards update across all revenue streams to evaluate the impact of the new standard on revenue contracts. This includes reviewing current accounting policies and practices to identify potential differences that would result from applying the requirements under the new standard. In 2016, the Company presented its initial findings to the audit committee and has plans to start drafting its accounting policies and evaluating the new disclosure requirements and the impact they will have on its business processes, controls and systems in 2017. The Company is still assessing the impact of adoption on our consolidated financial statements. The Company expects to adopt the new standard using the modified retrospective approach, under which the cumulative effect of initially applying the new guidance is recognized as an adjustment to the opening balance of retained earnings in the first quarter of 2018. In November 2015, the FASB issued an accounting standards update which requires all deferred income taxes be presented on the balance sheet as noncurrent. The new guidance is intended to simplify financial reporting by eliminating the requirement to classify deferred taxes between current and noncurrent. The guidance is effective for annual and interim periods beginning after December 15, 2016. The Company has early adopted this update and the impact is reflected prospectively in the Company’s financial statements. In January 2016, the FASB issued an accounting standards update which affects the accounting for equity investments, financial liabilities under the fair value option, and the presentation and disclosure requirements for financial instruments. This guidance retains the current accounting for classifying and measuring investments in debt securities and loans but requires equity investments to be measured at fair value with subsequent changes recognized in net income, except for those accounted for under the equity method or requiring consolidation. The guidance also changes the accounting for investments without a readily determinable fair value and that do not qualify for the practical expedient permitted by the guidance to estimate fair value. A policy election can be made for these investments whereby estimated fair value may be measured at cost and adjusted in subsequent periods for any impairment or changes in observable prices of identical or similar investments. The guidance is effective for annual periods beginning after December 15, 2017. Early adoption is permitted. Adoption of this new guidance is not expected to have a material effect on the Company’s financial statements. In February 2016, the FASB issued an accounting standards update which affects the accounting for leases. The guidance requires lessees to recognize assets and liabilities on the balance sheet for the rights and obligations created by all leases with terms of more than 12 months. The amendment also will require qualitative and quantitative disclosures designed to give financial statement users information on the amount, timing, and uncertainty of cash flows arising from leases. The guidance is effective for interim and annual reporting periods beginning after December 15, 2018. Early adoption is permitted. The Company has a team in place to analyze the impact of this ASU which includes reviewing current lease contracts to identify potential differences that would result from applying the requirements under the new standard. In 2016, the Company presented its initial plan to the audit committee which includes compiling an inventory of all of its current leases to assess the global impact of this update and developing tools for the tracking of and accounting for lease contracts. The Company is still assessing the impact of adoption on our consolidated financial statements. In March 2016, the FASB issued an accounting standards update which affects the accounting for employee share-based payments. The standard is intended to simplify several areas of accounting for share-based compensation arrangements, including the income tax impact, classification on the statement of cash flows and forfeitures. The guidance is effective for interim and annual reporting periods beginning after beginning after December 15, 2016. Early adoption is permitted. Adoption of this new guidance did not have a material effect on the Company’s financial statements. In August 2016, the FASB issued an accounting standards update which affects the classification of certain cash receipts and cash payments. This ASU is intended to clarify the presentation of cash receipts and payments in specific situations. The guidance is effective for interim and annual reporting periods beginning after December 15, 2017. Early adoption is permitted. We are still assessing the impact of adoption on our consolidated financial statements. In October 2016, the FASB issued an accounting standards update which will require companies to recognize the income tax effects of intercompany sales and transfers of assets other than inventory in the period in which the transfer occurs. This guidance is effective for annual and interim reporting periods beginning after December 15, 2017, and should be applied on a modified retrospective approach with a cumulative catch-up adjustment to opening retained earnings in the period of adoption. Early adoption is permitted. We are still assessing the impact of adoption on our consolidated financial statements. In January 2017, the FASB issued an accounting standards update which will require an entity to perform its annual or interim goodwill impairment test by comparing the fair value of a reporting unit with its carrying amount and recognize an impairment charge for the amount by which the carrying amount exceeds the reporting unit’s fair value. The guidance is effective for annual and interim goodwill impairment tests beginning after December 15, 2019. Early adoption is permitted for interim or annual goodwill impairment tests performed on testing dates after January 1, 2017. Early adoption of this standard is not expected to have a material impact on the financials.

DIVESTITURES

DIVESTITURES	9 Months Ended
	Sep. 30, 2017
Discontinued Operations And Disposal Groups [Abstract]
DIVESTITURES	2. DIVESTITURES Discontinued Operations For disposal transactions that occur on or after January 1, 2015, a component of an entity is reported in discontinued operations after meeting the criteria for held-for-sale classification, is disposed of by sale or is disposed of other than by sale (e.g. abandonment) if the disposition represents a strategic shift that has (or will have) a major effect on the entity's operations and financial results. The Company has evaluated the and concluded For financial statement purposes, the Empi business financial results are reported within discontinued operations in the Unaudited Condensed Consolidated Financial Statements. The impact of these results is immaterial to the periods presented.

ACCOUNTS RECEIVABLE RESERVES

ACCOUNTS RECEIVABLE RESERVES	9 Months Ended
	Sep. 30, 2017
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 30, 2017 September 30, 2016 Balance, beginning of period $ 36,070 $ 32,893 Provision for doubtful accounts 17,745 19,478 Write-offs, net of recoveries (23,985 ) (20,186 ) Balance, end of period $ 29,830 $ 32,185 Our allowance for sales returns balance was $2.3 million and $3.8 million as of September 30, 2017 and September 30, 2016, respectively.

INVENTORIES

INVENTORIES	9 Months Ended
	Sep. 30, 2017
Inventory Disclosure [Abstract]
INVENTORIES	4. INVENTORIES Inventories consist of the following (in thousands): September 30, 2017 December 31, 2016 Components and raw materials $ 57,119 $ 52,977 Work in process 5,296 8,374 Finished goods 90,492 92,299 Inventory held on consignment 37,735 36,219 190,642 189,869 Inventory reserves (31,714 ) (38,312 ) $ 158,928 $ 151,557 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 30, 2017 September 30, 2016 Balance, beginning of period $ 38,312 $ 22,042 Provision charged to costs of sales 2,088 5,921 Write-offs, net of recoveries (8,686 ) (4,487 ) Balance, end of period $ 31,714 $ 23,476 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. 30, 2017
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 30, 2017 are presented in the table below (in thousands): Bracing & Vascular Recovery Sciences Surgical Implant International Total Balance, beginning of period Goodwill $ 483,258 $ 249,601 $ 49,229 $ 330,544 $ 1,112,632 Accumulated impairment losses (61,000 ) (148,600 ) (47,406 ) — (257,006 ) Goodwill, net of accumulated impairment losses at December 31, 2016 422,258 101,001 1,823 330,544 855,626 Current Year Activity: Foreign currency translation — — — 7,385 7,385 Balance, end of period Goodwill 483,258 249,601 49,229 337,929 1,120,017 Accumulated impairment losses (61,000 ) (148,600 ) (47,406 ) — (257,006 ) Goodwill, net of accumulated impairment losses at September 30, 2017 $ 422,258 $ 101,001 $ 1,823 $ 337,929 $ 863,011 Intangible Assets Identifiable intangible assets consisted of the following (in thousands): September 30, 2017 Gross Amount Accumulated Amortization Intangible Assets, Net Definite-lived intangible assets: Customer relationships $ 477,908 $ (394,024 ) $ 83,884 Patents and technology 446,906 (296,028 ) 150,878 Trademarks and trade names 29,832 (17,835 ) 11,997 Distributor contracts and relationships 4,808 (4,713 ) 95 Non-compete agreements 6,741 (6,646 ) 95 $ 966,195 $ (719,246 ) 246,949 Indefinite-lived intangible assets: Trademarks and trade names 375,511 Net identifiable intangible assets $ 622,460 December 31, 2016 Gross Carrying Amount Accumulated Amortization Intangible Assets, Net Definite-lived intangible assets: Customer relationships $ 475,280 $ (364,582 ) $ 110,698 Patents and technology 446,734 (274,914 ) 171,820 Trademarks and trade names 29,695 (15,543 ) 14,152 Distributor contracts and relationships 4,753 (4,486 ) 267 Non-compete agreements 6,604 (6,224 ) 380 $ 963,066 $ (665,749 ) $ 297,317 Indefinite-lived intangible assets: Trademarks and trade names 374,817 Net identifiable intangible assets $ 672,134 Our definite lived intangible assets are being amortized using the straight line method over their remaining weighted average useful lives of 3.5 years Remaining 2017 $ 15,415 2018 57,974 2019 53,056 2020 37,085 2021 32,484 Thereafter 50,935 $ 246,949

OTHER CURRENT LIABILITIES

OTHER CURRENT LIABILITIES	9 Months Ended
	Sep. 30, 2017
Other Liabilities Disclosure [Abstract]
OTHER CURRENT LIABILITIES	6. OTHER CURRENT LIABILITIES Other current liabilities consist of the following (in thousands): September 30, 2017 December 31, 2016 Accrued wages and related expenses $ 38,081 $ 30,340 Accrued commissions 14,290 16,254 Accrued rebates 9,750 14,023 Accrued other taxes 5,309 2,926 Accrued professional expenses 5,196 3,593 Income taxes payable 117 231 Derivative liability 1,189 1,497 Other accrued liabilities 57,009 44,401 $ 130,941 $ 113,265

DERIVATIVE INSTRUMENTS

DERIVATIVE INSTRUMENTS	9 Months Ended
	Sep. 30, 2017
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 interest rate cap agreements were designated as cash flow hedges, and accordingly, effective portions of changes in the fair value of the derivatives were recorded in accumulated other comprehensive income (loss) and subsequently reclassified into our Unaudited Condensed Consolidated Statement of Operations when the hedged forecasted transaction affects income (loss). Ineffective portions of changes in the fair value of cash flow hedges are recognized in income (loss). Interest Rate Cap Agreements . We utilize interest rate caps to manage the risk of unfavorable movements in interest rates on a portion of our outstanding floating rate loan balances. Our interest rate cap agreements were designated as cash flow hedges for accounting purposes, and the hedges were considered effective. As such, the effective portion of the gain or loss on the derivative instrument was reported as a component of accumulated other comprehensive income (loss) and reclassified into interest expense in our Unaudited Condensed Consolidated Statement of Operations in the period in which it affected income (loss). The following table summarizes the fair value of derivative instruments in our Unaudited Condensed Consolidated Balance Sheets (in thousands): Balance Sheet Location September 30, 2017 December 31, 2016 Derivative Liabilities: Interest rate cap agreements designated as cash flow hedges Other current liabilities $ 1,189 $ 1,497 Interest rate cap agreements designated as cash flow hedges Other long-term liabilities 1,409 1,283 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 30, 2017 September 30, 2016 September 30, 2017 September 30, 2016 Interest rate cap agreements designated as cash flow hedges Interest expense, net $ 277 $ 171 $ 982 $ 246 The pre-tax loss on derivative instruments designated as cash flow hedges recognized in other comprehensive income (loss) is presented below (in thousands): Three Months Ended Nine Months Ended September 30, 2017 September 30, 2016 September 30, 2017 September 30, 2016 Interest rate cap agreements designated as cash flow hedges $ 319 $ 45 $ 379 $ (7,997 )

FAIR VALUE MEASUREMENTS

FAIR VALUE MEASUREMENTS	9 Months Ended
	Sep. 30, 2017
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. The following table presents the balances of financial assets and liabilities measured at fair value on a recurring basis (in thousands): As of September 30, 2017 Quoted Prices in Active Markets for Identical (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Recorded Balance Liabilities: Interest rate cap agreements designated as cash flow hedges $ — $ 2,598 $ — $ 2,598 As of December 31, 2016 Quoted Prices in Active Markets for Identical (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Recorded Balance Liabilities: Interest rate cap agreements designated as cash flow hedges $ — $ 2,780 $ — $ 2,780

DEBT

DEBT	9 Months Ended
	Sep. 30, 2017
Debt Disclosure [Abstract]
DEBT	9. DEBT Debt obligations consist of the following (in thousands): September 30, 2017 December 31, 2016 Credit facilities: Revolving credit facility, net of unamortized debt issuance costs of $1.3 million and $1.6 million as of September 30, 2017 and December 31, 2016, respectively $ 53,724 $ 80,365 Term loan: $1,033.9 million Term Loan, net of unamortized debt issuance costs and original issuance discount of $9.6 million and $12.0 million as of September 30, 2017 and December 31, 2016, respectively 1,024,405 1,029,816 Notes: $1,015.0 million 8.125% Second Lien Notes, net of unamortized debt issuance costs and original issuance discount of $12.5 million and $14.4 million as of September 30, 2017 and December 31, 2016, respectively 1,002,678 1,000,649 $298.5 million 10.75% Third Lien Notes, net of unamortized debt issuance costs and original issuance discount of $5.4 million and $6.5 million as of September 30, 2017 and December 31, 2016, respectively 293,214 291,958 Other Debt 13,422 — Total debt 2,387,443 2,402,788 Current maturities (14,593 ) (10,550 ) Long-term debt $ 2,372,850 $ 2,392,238 Credit Facilities On May 7, 2015, we entered into (i) a $1,055.0 million new term loan facility (the “Term Loan”) and (ii) a $150.0 million new asset-based revolving credit facility (the “ABL Facility” and together with the Term Loan, the “Credit Facilities”). The Term Loan provides for a $150.0 million incremental facility, subject to customary borrowing conditions and the ABL Facility provides for a $50.0 million facility increase, subject to customary borrowing conditions. A portion of the proceeds from the Credit Facilities was used to repay in full all amounts due and owing under the revolving credit facility and Tranche B term loans, originally entered into on November 20, 2007. As of September 30, 2017, the market values of our Term Loan and drawings under the ABL Facility were $1,033.9 million and $55.0 million, respectively. We determine market value using trading prices for the senior secured credit facilities on or near that date. This fair value measurement is categorized within Level 2 of the fair value hierarchy. Our revolving loan balance under our ABL Facility was $55.0 million as of September 30, 2017, in addition to a $5.7 million outstanding letter of credit related to our travel and entertainment corporate card program and a $0.5 million outstanding letter of credit related to collateral requirements under our product liability insurance policy. Term Loan Interest Rates. Borrowings under the Term Loan bear interest at a rate equal to, at our option, either (a) 2.25% plus a base rate equal to the highest of (1) the prime rate as reported 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) 3.25% plus the Eurodollar rate determined by reference to the ICE Benchmark Administration London Interbank Offered Rate for U.S. dollar deposits, subject to a minimum Eurodollar rate of 1.00%. As of September 30, 2017 our weighted average interest rate for all borrowings under the Credit Facilities was 4.42%. Principal Payments. We are required to make principal repayments under the Term Loan in quarterly installments equal to 0.25% of the original principal amount, with the remaining amount payable at maturity in June 2020. Prepayments. The Term Loan requires us to prepay principal amounts outstanding, subject to certain exceptions, with: • 50% (which percentage will be reduced to 25% and 0% upon attaining certain total net leverage ratios) of annual excess cash flow, as defined in the Term Loan agreement; • 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, if we do not reinvest the net cash proceeds in assets to be used in our business, generally within 12 months of the receipt of such net cash proceeds; and • 100% of the net cash proceeds from issuances of debt by us and our restricted subsidiaries, other than proceeds from debt permitted to be incurred under the Credit Facilities. We may voluntarily repay outstanding loans under the Credit Facilities at any time without premium or penalty, subject to payment of (i) customary breakage costs applicable to prepayments of Eurodollar loans made on a date other than the last day of an interest period applicable thereto and (ii) a prepayment premium of 1% applicable to prepayments made within 6 months from the date of the closing of the Term Loan. Guarantee and Security. All obligations under the Credit Facilities are unconditionally guaranteed by DJO Holdings LLC and each of our existing and future direct and indirect wholly-owned domestic subsidiaries, subject to certain exceptions (collectively, the “Credit Facility Guarantors”). In addition, the Term Loan 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 material direct or indirect wholly-owned domestic subsidiaries and direct wholly-owned first-tier 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 Term Loan contains a number of covenants that restrict, subject to certain exceptions, our 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 Term Loan requires us to maintain a maximum first lien net leverage ratio, as defined, of Credit Facilities debt, net of cash, to Adjusted EBITDA of no greater than 5.35:1 for a trailing twelve month period commencing with the period ending September 30, 2015. As of September 30, 2017, our actual first lien net leverage ratio was 3.75:1, and we were in compliance with all other applicable covenants. Asset-Based Revolving Credit Facility Interest Rate. Borrowings under our ABL Facility bear interest at a rate equal to, at our option, 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 ABL Facility is 1.25% with respect to base rate borrowings and 2.25% with respect to Eurodollar borrowings, each subject to step-downs based upon the amount of the available, unused facility. Fees. In addition to paying interest on outstanding principal, we are required to pay a commitment fee to the lenders based on the daily amount of the ABL Facility that is unutilized. The commitment fee is an annual rate of 0.25% if the average facility utilization in the previous fiscal quarter is equal to or greater than 50%, and 0.375% if the average facility utilization in the previous fiscal quarter was less than 50%. Guarantee and Security. The ABL Facility is secured by a first priority security interest in personal property of DJOFL and each of the Credit Facility Guarantors consisting generally of accounts receivable, cash, deposit accounts and securities accounts, inventory, intercompany notes and intangible assets (other than intellectual property and investment property), subject to certain exceptions and qualifications (collectively, the “ABL Collateral”, and together with the Term Loan Collateral, the “Collateral”) and a fourth priority security interest in the Term Loan Collateral. Certain Covenants and Events of Default. The ABL Facility contains a number of covenants that, among other things, restrict, subject to certain exceptions, our and our subsidiaries’ ability to undertake certain transactions or otherwise make changes to our assets and business. These are substantially similar to the Term Loan covenants described above. In addition, we are required to maintain a minimum fixed charge coverage ratio, as defined in the agreement, of 1.0 to 1.0 if the unutilized facility is less than the greater of $9.0 million or 10% of the lesser of (1) $150.0 million and (2) the aggregate borrowing base. This coverage ratio requirement remains in place until the 30 th 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 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. The net proceeds from the issuance of the 8.125% Notes were used, together with borrowings under the Credit Facilities and cash on hand, to repay our prior notes (see below), repay prior credit facilities and pay all related fees and expenses. 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 30, 2017, the market value of the 8.125% Notes was $961.7 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 plus the “make-whole” premium set forth in the indenture governing the 8.125% Notes. On and after June 15, 2018, we have the option to redeem some or all of the 8.125% Notes at the redemption prices set forth in the indenture, plus accrued and unpaid interest. In addition, we may redeem, using net proceeds from certain equity offerings, (i) up to 15% of the principal amount prior to June 15, 2019 at a price equal to 103% of the principal amount being redeemed, and/or (ii) up to 35% of the principal amount prior to June 15, 2018, at a price equal to 108.125% of the principal amount being redeemed, plus accrued and unpaid interest, in each case using an amount not to exceed the net proceeds from certain equity offerings. 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 fully and unconditionally guaranteed 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. The 10.75% Notes were issued in connection with our (i) 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 of consents from registered holders of the 9.75% Notes to certain proposed amendments to the indenture for the 9.75% Notes. 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 30, 2017, the market value of the 10.75% Notes was $258.2 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, after May 7, 2015, at the redemption prices set forth in the indenture governing the 10.75% Notes, 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 and 10.75% Notes at a price equal to 101% of their principal amount, plus accrued and unpaid interest to the repurchase date. Covenants The indentures for the 8.125% Notes and the 10.75% Notes each contain covenants limiting, among other things, our 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, and (vii) designate our subsidiaries as unrestricted subsidiaries. As of September 30, 2017, 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 facilities or the Notes, at which time the lenders could elect to declare all amounts outstanding under the senior secured credit facilities to be immediately due and payable. Any such acceleration would also result in a default under the Indentures. Other debt On June 6, 2017, we entered into two new term loans of €6 million ($7 million based on the September 30, 2017 currency conversion rate) at our French subsidiary. The loan provides for borrowings of €12.0 million ($14 million based on the September 30, 2017 currency conversion rate) and is subject to customary borrowing conditions. We are required to make principal repayments under the loan in monthly installments through the maturity date of May 2020. The interest rate on this loan is the Euribor for a one-month interest period plus 0.4%. Debt Issuance Costs As of September 30, 2017 and December 31, 2016, we had $9.4 million and $11.6 million, respectively, of unamortized debt issuance costs, which are reflected as a direct deduction from the debt liability included in Long-term debt obligations in our Unaudited Condensed Consolidated Balance Sheets. For the three and nine months ended September 30, 2017, amortization of debt issuance costs was $0.8 million and $2.2 million, respectively. For the three and nine months ended September 30,2016, amortization of debt issuance costs was $0.8 million and $2.2 million, respectively. Amortization of debt issuance costs was included in Interest expense in our Unaudited Consolidated Statements of Operations for each of the periods presented.

INCOME TAXES

INCOME TAXES	9 Months Ended
	Sep. 30, 2017
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 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 30, 2017, we recorded income tax provision of $1.5 million and $6.7 million on pre-tax losses of $21.1 million and $90.0 million, resulting in negative effective tax rates of 7.1% and 7.4%, respectively. For three and nine months ended September 30, 2016, we recorded income tax provision of approximately $2.2 million and $11.2 million on pre-tax losses of $20.5 million and $73.4 million, resulting in a negative effective tax rates of 10.6% and 15.2%, respectively. Our tax rates are at times 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 the foreign jurisdictions where we are subject to tax. We record net deferred tax assets to the extent we conclude that it is more likely than not that the related deferred tax assets will be realized. In making such determination, we consider all available positive and negative evidence, including future reversals of existing taxable temporary differences, projected future taxable income, tax planning strategies and recent financial operations. At this time, we cannot conclude that it is more likely than not that the benefit from certain U.S. federal and state net operating loss carryforwards will be available to offset future taxable income. Accordingly, we have provided a valuation allowance of $9.6 million and $41.7 million on the deferred tax assets related to the net operating loss carryforwards generated in the three and nine months ended September 30, 2017. 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 2013. However, to the extent allowed by law, the tax authorities may have the right to examine prior periods where net operating losses or tax credits were generated and carried forward and make adjustments up to the amount of the net operating loss or credit carryforward amount. At September 30, 2017, our gross unrecognized tax benefits were $16.8 million reflecting an increase of $2.3 million from the unrecognized amount of $14.5 million at December 31, 2016. As of September 30, 2017, we have $3.2 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 $0.8 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 30, 2017, we have unrecognized various foreign and U.S. state tax benefits of approximately $6.2 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. 30, 2017
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 the options will expire no more than ten years from the date of grant. In September 2015, all outstanding options granted to employees between 2008 and 2011 were amended to modify the vesting terms of the portion of the options which vest 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 an additional 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 between 2008 and 2011 vest as follows: (i) one-third of each stock option grant vests over a specified period of time contingent solely upon the option holder’s continued employment or service 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 Blackstone, 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. These options vest in four equal installments beginning with the year of grant and for each of the three calendar years following the year of grant, 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 achieves 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 2016, options were granted to employees following the net exercise of the options they received in 2007 in exchange for options that had previously been granted in DJO’s predecessor company (Rollover Options), which were scheduled to expire in 2016. 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 30, 2017, the compensation committee granted 1,170,000 options to employees, of which 839,167 were Market Return Options and 330,833 were Time-Based Options. Additionally, the compensation committee granted 13,800 Director Service Options to members of the Board of Directors. The weighted average grant date fair value of the Time-Based Options and Director Service Options granted during the nine months ended September 30, 2017 was $6.05 and $6.59, respectively. During the nine months ended September 30, 2016, the compensation committee granted 992,818 options to employees, of which 646,998 were Market Return Options, 171,002 were Time-Based Options and 174,818 were Vested Options. Additionally, the compensation committee granted 18,800 Director Service Options to members of the Board of Directors. The weighted average grant date fair value of the Time-Based Options, Director Service Options and Vested Options granted during the nine months ended September 30, 2016 was $5.99, $5.98, and $5.25, respectively. The fair value of each option award is estimated on the date of grant, or modification, using the Black-Scholes option pricing model for service based awards, and a binomial model for market based awards. In estimating fair value for options issued under the 2007 Plan, expected volatility was based on historical volatility of comparable publicly-traded companies. As our historical share option exercise experience does not provide a reasonable basis upon which to estimate the expected term, we used the simplified method. Expected life is calculated in two tranches based on the employment level defined as executive or employee. The risk-free rate used in calculating fair value of stock options for periods within the expected term of the option is based on the U.S. Treasury yield bond curve in effect on the date of grant. 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 30, 2017 September 30, 2016 September 30, 2017 September 30, 2016 Expected volatility 33.3 % 33.2 % 33.3 % 33.2-33.3% Risk-free interest rate 2.1 % 1.4 % 2.0-2.2% 1.2-1.6% Expected years until exercise 6.2 6.6 6.2-7.4 5.2-6.6 Expected dividend yield 0.0 % 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 30, 2017 September 30, 2016 September 30, 2017 September 30, 2016 Cost of sales $ 11 $ 13 $ 73 $ 74 Operating expenses: Selling, general and administrative 469 269 1,251 1,588 Research and development 3 3 5 144 $ 483 $ 285 $ 1,329 $ 1,806 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 2017. Additionally, we have not recognized expense for any of the options which have the potential to vest based on Adjusted EBITDA for 2018 as some of these targets have not yet been established and we are unable to assess the probability of achieving such targets. Accordingly, during each of the periods presented above we recognized stock-based compensation expense only for the Time-Based Options, the Vested Options and the Director Service Options. 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. 30, 2017
Equity [Abstract]
MEMBERSHIP DEFICIT	12. MEMBERSHIP DEFICIT During the nine months ended September 30, 2017, DJO issued 45,774 shares of its common stock upon the net exercise of vested stock options that had been granted to current and former employees in 2007 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 current and former employees exercised these Rollover Options for a total of 416,206 shares of DJO’s common stock, from which we withheld 370,432 shares to cover $6.1 million of aggregate option exercise price and income tax withholdings and issued the remaining 45,774 shares. Pursuant to the Retirement Agreement and Amendment to Stock Option Agreements entered into on November 14, 2016 between DJO and Mike Mogul, the Company’s former Chief Executive Officer, DJO agreed to repurchase a total of 218,712 shares of the DJO’s common stock owned by Mr. Mogul for a per share price of $16.46 per share by no later than January 31, 2017. This repurchase was completed on January 30, 2017. Pursuant to the Employment Agreement entered into on November 14, 2016 between DJO and Brady R. Shirley, the Company’s new Chief Executive Officer, Mr. Shirley agreed to purchase $500,000 in shares of the DJO’s common stock valued at $16.46 per share, within 180 days after the date of said agreement. Mr. Shirley completed the purchase of 30,377 shares of common stock on February 2, 2017.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	9 Months Ended
	Sep. 30, 2017
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 Transaction and 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 month periods 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 Unaudited Condensed Consolidated Statements of Operations.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	9 Months Ended
	Sep. 30, 2017
Commitments And Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	14. COMMITMENTS AND CONTINGENCIES Empi Investigation Our subsidiary, Empi, Inc., was served with a federal administrative subpoena dated May 11, 2015, issued by the Office of Inspector General for the U.S. Department of Defense (“OIG”) 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 subpoena sought discovery of documents for the period January 2010 through May 2015. The Company has cooperated with the U.S. Attorney’s Office in Minnesota (USAO) and the Civil Division of the Department of Justice, which jointly handled the investigation of issues related to the subpoena. We produced responsive documents and fully cooperated in the investigation. In October 2017, we reached a settlement in principle with the USAO and the Civil Division to resolve the government’s investigation of claims under the False Claims Act and we are in the process of negotiating a formal settlement agreement. While the final terms of this settlement agreement have not been completed, the Company has agreed to pay a monetary penalty of $7.62 th New Jersey Orthotics Investigation In July 2013 we were served with a subpoena under the Health Insurance Portability and Accountability Act seeking documents relating to the fitting of custom-fabricated or custom-fitted orthoses in the states of New Jersey, Washington and Texas. The subpoena was issued by the United States Attorney’s Office for the District of New Jersey (“USAO”) in connection with an investigation of compliance with professional licensing statutes in those states relating to the practice of orthotics. We completed our production of all responsive documents requested by the USAO subpoenas in December of 2014, and have not received any response from the government subsequent thereto. Accordingly, we believe this investigation is no longer active.

SEGMENT AND GEOGRAPHIC INFORMAT

SEGMENT AND GEOGRAPHIC INFORMATION	9 Months Ended
	Sep. 30, 2017
Segment Reporting [Abstract]
SEGMENT AND GEOGRAPHIC INFORMATION	15. SEGMENT AND GEOGRAPHIC INFORMATION For the periods ended September 30, 2017 and September 30, 2016, 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 on-line. The bracing and vascular products sold through the channel will principally be sold under the DonJoy Performance, Bell-Horn and Dr. Comfort brands. Recovery Sciences Segment Our Recovery Sciences segment, which generates its revenues in the United States, is divided into three main channels: • 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, 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, shoulder and elbow 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 our 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 30, 2017 September 30, 2016 September 30, 2017 September 30, 2016 Net sales: Bracing and Vascular $ 127,971 $ 134,421 $ 376,439 $ 390,388 Recovery Sciences 39,346 39,793 116,622 114,817 Surgical Implant 46,613 40,852 146,197 126,477 International 76,946 71,974 234,753 227,116 $ 290,876 $ 287,040 $ 874,011 $ 858,798 Operating income: Bracing and Vascular $ 27,060 $ 30,393 $ 72,292 $ 79,999 Recovery Sciences 11,322 7,683 30,938 22,184 Surgical Implant 9,126 7,908 27,328 21,190 International 14,894 11,657 42,013 35,299 Expenses not allocated to segments and eliminations (40,633 ) (35,397 ) (135,085 ) (105,422 ) $ 21,769 $ 22,244 $ 37,486 $ 53,250 Geographic Area Following are our net sales by geographic area (in thousands): Three Months Ended Nine Months Ended September 30, 2017 September 30, 2016 September 30, 2017 September 30, 2016 Net sales: United States $ 213,930 $ 215,066 $ 639,258 $ 631,682 Other Europe, Middle East and Africa 36,047 33,440 112,388 107,956 Germany 19,926 19,128 61,957 62,091 Australia and Asia Pacific 12,130 11,141 34,894 32,543 Canada 6,667 6,428 19,027 18,862 Latin America 2,176 1,837 6,487 5,664 $ 290,876 $ 287,040 $ 874,011 $ 858,798

SUPPLEMENTAL GUARANTOR CONDENSE

SUPPLEMENTAL GUARANTOR CONDENSED CONSOLIDATING FINANCIAL STATEMENTS	9 Months Ended
	Sep. 30, 2017
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 Finance Corp. (DJO Finco), jointly issued the 8.125% Notes and 10.75% 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. 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 30, 2017 (in thousands) DJOFL Guarantors Non- Guarantors Eliminations Consolidated Assets Current assets: Cash and cash equivalents $ 23,578 $ 189 $ 15,251 $ - $ 39,018 Accounts receivable, net — 130,061 44,970 — 175,031 Inventories, net — 127,369 31,892 (333 ) 158,928 Deferred tax assets, net — — — — — Prepaid expenses and other current assets 73 16,640 7,504 1 24,218 Current assets of discontinued operations — 511 — — 511 Total current assets 23,651 274,770 99,617 (332 ) 397,706 Property and equipment, net — 120,578 13,994 (34 ) 134,538 Goodwill — 791,005 103,932 (31,926 ) 863,011 Intangible assets, net — 613,116 9,344 — 622,460 Investment in subsidiaries 1,297,699 1,677,336 54,876 (3,029,911 ) — Intercompany receivables 239,678 — — (239,678 ) — Other non-current assets — 3,464 2,646 (1 ) 6,109 Total assets $ 1,561,028 $ 3,480,269 $ 284,409 $ (3,301,882 ) $ 2,023,824 Liabilities and (Deficit) Equity Current liabilities: Accounts payable $ — $ 81,506 $ 11,596 $ — $ 93,102 Current portion of debt obligations 10,550 — 4,043 — 14,593 Other current liabilities 42,922 99,259 30,500 (2 ) 172,679 Total current liabilities 53,472 180,765 46,139 (2 ) 280,374 Long-term debt obligations 2,363,479 — 9,371 — 2,372,850 Deferred tax liabilities, net — 206,240 4,532 — 210,772 Intercompany payables, net — 184,358 97,283 (281,641 ) — Other long-term liabilities 1,409 13,709 212 — 15,330 Total liabilities 2,418,360 585,072 157,537 (281,643 ) 2,879,326 Noncontrolling interests — — 1,830 — 1,830 Total membership (deficit) equity (857,332 ) 2,895,197 125,042 (3,020,239 ) (857,332 ) Total liabilities and (deficit) equity $ 1,561,028 $ 3,480,269 $ 284,409 $ (3,301,882 ) $ 2,023,824 DJO Finance LLC Unaudited Condensed Consolidating Statements of Operations For the Three Months Ended September 30, 2017 (in thousands) DJOFL Guarantors Non- Guarantors Eliminations Consolidated Net sales $ — $ 240,709 $ 78,693 $ (28,526 ) $ 290,876 Costs and operating expenses: Cost of sales (exclusive of amortization of intangible assets of $6,981 for three months ended September 30, 2017) — 91,467 60,951 (30,093 ) 122,325 Selling, general and administrative — 99,844 22,222 — 122,066 Research and development — 8,017 847 — 8,864 Amortization of intangible assets — 15,517 335 — 15,852 — 214,845 84,355 (30,093 ) 269,107 Operating income (loss) — 25,864 (5,662 ) 1,567 21,769 Other (expense) income: Interest (expense) income, net (43,558 ) 21 (154 ) — (43,691 ) Loss on modification and extinguishment of debt Other (expense) income, net — (10,915 ) 11,739 — 824 Intercompany income (expense), net — (589 ) 189 400 — Equity in income (loss) of subsidiaries, net 20,865 — — (20,865 ) — (22,693 ) (11,483 ) 11,774 (20,465 ) (42,867 ) (Loss) income before income taxes (22,693 ) 14,381 6,112 (18,898 ) (21,098 ) Income tax provision — 220 (1,724 ) — (1,504 ) Net (loss) income from continuing operations (22,693 ) 14,601 4,388 (18,898 ) (22,602 ) Net income from discontinued operations — 123 — — 123 Net (loss) income (22,693 ) 14,724 4,388 (18,898 ) (22,479 ) Net income attributable to noncontrolling interests — — (214 ) — (214 ) Net (loss) income attributable to DJOFL $ (22,693 ) $ 14,724 $ 4,174 $ (18,898 ) $ (22,693 ) DJO Finance LLC Unaudited Condensed Consolidating Statements of Operations For the Nine Months Ended September 30, 2017 (in thousands) DJOFL Guarantors Non- Guarantors Eliminations Consolidated Net sales $ — $ 737,202 $ 244,650 $ (107,841 ) $ 874,011 Costs and operating expenses: Cost of sales (exclusive of amortization of intangible assets of $20,942 for the nine months ended September 30, 2017) — 279,895 213,888 (127,004 ) 366,779 Selling, general and administrative — 322,059 69,908 — 391,967 Research and development — 24,530 2,536 — 27,066 Amortization of intangible assets — 49,764 949 — 50,713 — 676,248 287,281 (127,004 ) 836,525 Operating income (loss) — 60,954 (42,631 ) 19,163 37,486 Other (expense) income: Interest (expense) income, net (129,361 ) 101 (186 ) — (129,446 ) Other (expense) income, net — (29,203 ) 31,211 — 2,008 Intercompany income (expense), net — (300 ) 144 156 — Equity in income (loss) of subsidiaries, net 32,316 — — (32,316 ) — (97,045 ) (29,402 ) 31,169 (32,160 ) (127,438 ) (Loss) income before income taxes (97,045 ) 31,552 (11,462 ) (12,997 ) (89,952 ) Income tax provision — (3,196 ) (3,481 ) — (6,677 ) Net (loss) income from continuing operations (97,045 ) 28,356 (14,943 ) (12,997 ) (96,629 ) Net income from discontinued operations — 228 — — 228 Net (loss) income (97,045 ) 28,584 (14,943 ) (12,997 ) (96,401 ) Net income attributable to noncontrolling interests — — (644 ) — (644 ) Net (loss) income attributable to DJOFL $ (97,045 ) $ 28,584 $ (15,587 ) $ (12,997 ) $ (97,045 ) DJO Finance LLC Unaudited Condensed Consolidating Statements of Comprehensive Loss For the Three Months Ended September 30, 2017 (in thousands) DJOFL Guarantors Non- Guarantors Eliminations Consolidated Net (loss) income $ (22,693 ) $ 14,724 $ 4,388 $ (18,898 ) $ (22,479 ) Other comprehensive income (loss), net of taxes: Foreign currency translation adjustments, net of tax (provision) of ($1,636) for the three months ended September 30, 2017 — — 1,804 — 1,804 Unrealized (loss) gain on cash flow hedges, net of tax provision of $116 thousand for the three months ended September 30, 2017 319 319 Other comprehensive income (loss) (22,693 ) 14,724 6,192 (18,898 ) 2,123 Comprehensive loss (22,374 ) 14,724 6,192 (18,898 ) (20,356 ) Comprehensive income (loss) attributable to noncontrolling interests — — (266 ) — (266 ) Comprehensive loss attributable to DJO Finance LLC $ (22,374 ) $ 14,724 $ 5,926 $ (18,898 ) $ (20,622 ) DJO Finance LLC Unaudited Condensed Consolidating Statements of Comprehensive Loss For the Nine Months Ended September 30, 2017 (in thousands) DJOFL Guarantors Non- Guarantors Eliminations Consolidated Net (loss) income $ (97,045 ) $ 28,584 $ (14,943 ) $ (12,997 ) $ (96,401 ) Other comprehensive loss, net of taxes: Foreign currency translation adjustments, net of tax (provision) of $(5,851) for the nine months ended September 30, 2017 - - 6,757 - 6,757 Unrealized (loss) gain on cash flow hedges, net of tax provision of $137 thousand for the nine months ended September 30, 2017 379 - - - 379 Other comprehensive income 379 - 6,757 - 7,136 Comprehensive (loss) income (96,666 ) 28,584 (8,186 ) (12,997 ) (89,265 ) Comprehensive income attributable to noncontrolling interests - - 249 - 249 Comprehensive (loss) income attributable to DJO Finance LLC $ (96,666 ) $ 28,584 $ (7,937 ) $ (12,997 ) $ (89,016 ) DJO Finance LLC Unaudited Condensed Consolidating Statements of Cash Flows For the Nine Months Ended September 30, 2017 (in thousands) DJOFL Guarantors Non- Guarantors Eliminations Consolidated Cash Flows From Operating Activities: Net loss $ (97,045 ) $ 28,584 $ (14,943 ) $ (12,997 ) $ (96,401 ) Net income from discontinued operations (228 ) $ (228 ) Adjustments to reconcile net cash (used in) provided by operating activities: Depreciation - 28,533 3,776 (21 ) 32,288 Amortization of intangible assets - 49,764 949 - 50,713 Amortization of debt issuance costs and non-cash interest expense 6,153 - - - 6,153 Stock-based compensation expense - 1,329 - - 1,329 Loss on disposal of assets, net - 891 110 - 1,001 Deferred income tax expense - 2,605 260 - 2,865 Equity in (loss) income of subsidiaries, net (32,316 ) - - 32,316 - Changes in operating assets and liabilities, net of acquired assets and liabilities: Accounts receivable - 4,120 3,352 - 7,472 Inventories - (5,401 ) 17,985 (20,543 ) (7,959 ) Prepaid expenses and other assets (31 ) (382 ) (877 ) 728 (562 ) Accounts payable and other current liabilities 25,202 41,262 453 (1,839 ) 65,078 Net cash provided by (used in) continuing operating activities (98,037 ) 151,077 11,065 (2,356 ) 61,749 Net cash provided (used in) by discontinued operations - 228 - - 228 Net cash provided by (used in) provided by operating activities (98,037 ) 151,305 11,065 (2,356 ) 61,977 Cash Flows From Investing Activities: Purchases of property and equipment - (30,501 ) (3,096 ) - (33,597 ) Net cash used in investing activities from continuing operations - (30,501 ) (3,096 ) - (33,597 ) Cash Flows From Financing Activities: Intercompany 143,867 (120,243 ) (25,980 ) 2,356 - Proceeds from issuance of debt 52,000 - 13,275 - 65,275 Repayments of debt obligations (86,913 ) - (377 ) - (87,290 ) Repurchase of common stock (3,600 ) - - - (3,600 ) Investment by parent 443 - - - 443 Dividend paid to minority interest - - (1,102 ) - (1,102 ) Net cash provided by (used in) financing activities 105,797 (120,243 ) (14,184 ) 2,356 (26,274 ) Effect of exchange rate changes on cash and cash equivalents - - 1,700 - 1,700 Net (decrease) increase in cash and cash equivalents 7,760 561 (4,515 ) - 3,806 Cash and cash equivalents, beginning of year 15,818 (372 ) 19,766 - 35,212 Cash and cash equivalents, end of year $ 23,578 $ 189 $ 15,251 $ - $ 39,018 DJO Finance LLC Condensed Consolidating Balance Sheets As of December 31, 2016 (in thousands) DJOFL Guarantors Non- Guarantors Eliminations Consolidated Assets Current assets: Cash and cash equivalents $ 15,818 $ (372 ) $ 19,766 $ — $ 35,212 Accounts receivable, net — 134,182 44,011 — 178,193 Inventories, net — 123,217 28,192 148 151,557 Prepaid expenses and other current assets 41 16,875 6,734 — 23,650 Current assets of discontinued operations 0 511 — — 511 Total current assets 15,859 274,413 98,703 148 389,123 Property and equipment, net — 114,073 13,993 (47 ) 128,019 Goodwill — 791,005 94,154 (29,533 ) 855,626 Intangible assets, net — 662,880 9,254 — 672,134 Investment in subsidiaries 1,297,698 1,680,893 48,923 (3,027,514 ) — Intercompany receivables 345,539 — — (345,539 ) — Other non-current assets — 3,086 2,450 — 5,536 Non current assets of discontinued operations — — — — — Total assets $ 1,659,096 $ 3,526,350 $ 267,477 $ (3,402,485 ) $ 2,050,438 Liabilities and (Deficit) Equity Current liabilities: Accounts payable $ — $ 54,628 $ 9,194 $ — $ 63,822 Current portion of debt obligations 10,550 — — — 10,550 Other current liabilities 18,224 80,389 31,392 — 130,005 Total current liabilities 28,774 135,017 40,586 — 204,377 Long-term debt obligations 2,392,238 — — — 2,392,238 Deferred tax liabilities, net — 198,920 3,820 — 202,740 Intercompany payables, net — 301,456 121,350 (422,806 ) — Other long-term liabilities 1,283 13,365 284 — 14,932 Total liabilities 2,422,295 648,758 166,040 (422,806 ) 2,814,287 Noncontrolling interests — — 2,079 — 2,079 Total membership (deficit) equity (763,199 ) 2,877,592 99,358 (2,979,679 ) (765,928 ) Total liabilities and (deficit) equity $ 1,659,096 $ 3,526,350 $ 267,477 $ (3,402,485 ) $ 2,050,438 DJO Finance LLC Unaudited Condensed Consolidating Statements of Operations For the Three Months Ended September 30, 2016 (in thousands) DJOFL Guarantors Non - Guarantors Eliminations Consolidated Net sales $ — $ 251,577 $ 74,039 $ (38,576 ) $ 287,040 Costs and operating expenses: Cost of sales (exclusive of amortization of intangible assets of $7,057) — 95,930 70,239 (43,636 ) 122,533 Selling, general and administrative — 94,261 20,527 — 114,788 Research and development — 7,633 848 — 8,481 Amortization of intangible assets — 18,607 387 — 18,994 — 216,431 92,001 (43,636 ) 264,796 Operating income (loss) — 35,146 (17,962 ) 5,060 22,244 Other (expense) income: Interest (expense) income, net (42,700 ) 39 (22 ) — (42,683 ) Other (expense) income, net — (9,297 ) 9,277 — (20 ) Intercompany (expense) income, net — 555 (670 ) 115 — Equity in income of subsidiaries, net 20,119 — — (20,119 ) — (22,581 ) (8,703 ) 8,585 (20,004 ) (42,703 ) (Loss) income before income taxes (22,581 ) 26,443 (9,377 ) (14,944 ) (20,459 ) Income tax provision — (1,858 ) (308 ) — (2,166 ) Net (loss) income from continuing operations (22,581 ) 24,585 (9,685 ) (14,944 ) (22,625 ) Net income from discontinued operations — 142 — — 142 Net (loss) income (22,581 ) 24,727 (9,685 ) (14,944 ) (22,483 ) Net income attributable to noncontrolling interests — — (99 ) — (99 ) Net (loss) income attributable to DJOFL $ (22,581 ) $ 24,727 $ (9,784 ) $ (14,944 ) $ (22,582 ) DJO Finance LLC Unaudited Condensed Consolidating Statements of Operations For the Nine Months Ended September 30, 2016 (in thousands) DJOFL Guarantors Non - Guarantors Eliminations Consolidated Net sales $ — $ 747,449 $ 232,712 $ (121,363 ) $ 858,798 Costs and operating expenses: Cost of sales (exclusive of amortization of intangible assets of $21,544) — 285,236 208,950 (133,096 ) 361,090 Selling, general and administrative — 289,898 68,446 — 358,344 Research and development — 25,742 2,715 — 28,457 Amortization of intangible assets — 56,453 1,204 — 57,657 — 657,329 281,315 (133,096 ) 805,548 Operating income (loss) — 90,120 (48,603 ) 11,733 53,250 Other (expense) income: Interest (expense) income, net (127,431 ) 110 (28 ) - (127,349 ) Other (expense) income, net (8 ) (25,870 ) 26,610 - 732 Intercompany (expense) income, net — (14,229 ) 14,082 147 - Equity in income of subsidiaries, net 43,262 — — (43,262 ) - (84,177 ) (39,989 ) 40,664 (43,115 ) (126,617 ) (Loss) income before income taxes (84,177 ) 50,131 (7,939 ) (31,382 ) (73,367 ) Income tax provision — (7,936 ) (3,220 ) — (11,156 ) Net (loss) income from continuing operations (84,177 ) 42,195 (11,159 ) (31,382 ) (84,523 ) Net income from discontinued operations — 807 — — 807 Net (loss) income (84,177 ) 43,002 (11,159 ) (31,382 ) (83,716 ) Net income attributable to noncontrolling interests — — (461 ) — (461 ) Net (loss) income attributable to DJOFL $ (84,177 ) $ 43,002 $ (11,620 ) $ (31,382 ) $ (84,177 ) DJO Finance LLC Unaudited Condensed Consolidating Statements of Comprehensive Loss For the Three Months Ended September 30, 2016 (in thousands) DJOFL Guarantors Non - Guarantors Eliminations Consolidated Net (loss) income $ (22,581 ) $ 24,727 $ (9,685 ) $ (14,944 ) $ (22,483 ) Other comprehensive loss, net of taxes: Foreign currency translation adjustments, net of tax provision of $1 — — 1,086 — 1,086 Unrealized loss on cash flow hedges, net of tax provision of zero 45 — — — 45 Other comprehensive loss 45 — 1,086 — 1,131 Comprehensive (loss) income (22,536 ) 24,727 (8,599 ) (14,944 ) (21,352 ) Comprehensive income attributable to noncontrolling interests — — (131 ) — (131 ) Comprehensive (loss) income attributable to DJO Finance LLC $ (22,536 ) $ 24,727 $ (8,730 ) $ (14,944 ) $ (21,483 ) DJO Finance LLC Unaudited Condensed Consolidating Statements of Comprehensive Loss For the Nine Months Ended September 30, 2016 (in thousands) DJOFL Guarantors Non - Guarantors Eliminations Consolidated Net (loss) income $ (84,177 ) $ 43,002 $ (11,159 ) $ (31,382 ) $ (83,716 ) Other comprehensive loss, net of taxes: Foreign currency translation adjustments, net of tax provision of $167 - - (1,764 ) - (1,764 ) Unrealized loss on cash flow hedges, net of tax provision of zero (7,997 ) - - - (7,997 ) Other comprehensive loss (7,997 ) - (1,764 ) - (9,761 ) Comprehensive (loss) income (92,174 ) 43,002 (12,923 ) (31,382 ) (93,477 ) Comprehensive loss attributable to noncontrolling interests - - (533 ) - (533 ) Comprehensive (loss) income attributable to DJO Finance LLC $ (92,174 ) $ 43,002 $ (13,456 ) $ (31,382 ) $ (94,010 ) DJO Finance LLC Unaudited Condensed Consolidating Statements of Cash Flows For the Nine Months Ended September 30, 2016 (in thousands) DJOFL Guarantors Non - Guarantors Eliminations Consolidated Cash Flows from Operating Activities: Net (loss) income $ (84,177 ) $ 43,002 $ (11,159 ) $ (31,382 ) $ (83,716 ) Net loss from discontinued operations — (807 ) — — (807 ) Adjustments to reconcile net (loss) income to net cash (used in) provided by operating activities: Depreciation — 26,862 3,730 (41 ) 30,551 Amortization of intangible assets — 56,453 1,204 — 57,657 Amortization of debt issuance costs and non-cash interest expense 5,769 — — — 5,769 Stock-based compensation expense — 1,806 — — 1,806 Gain on disposal of assets, net — 482 86 4 572 Deferred income tax expense (benefit) — 5,920 315 — 6,235 Equity in income (loss) of subsidiaries, net (43,262 ) — — 43,262 — Changes in operating assets and liabilities: Accounts receivable — (6,506 ) (2,535 ) — (9,041 ) Inventories — (7,899 ) 7,236 (12,255 ) (12,918 ) Prepaid expenses and other assets 1,282 (3,493 ) (1,176 ) 1,195 (2,192 ) Accounts payable and other current liabilities 26,839 1,823 309 (2,991 ) 25,980 Net cash (used in) provided by continuing operating activities (93,549 ) 117,643 (1,990 ) (2,208 ) 19,896 Net cash used in discontinued operations — (9,906 ) — — (9,906 ) Net cash (used in) provided by operating activities (93,549 ) 107,737 (1,990 ) (2,208 ) 9,990 Cash Flows from Investing Activities: Purchases of property and equipment — (36,910 ) (3,880 ) (1 ) (40,791 ) Proceeds from disposition of assets 946 — — 946 Net cash (used in) provided by investing activities from continuing operations — (35,964 ) (3,880 ) (1 ) (39,845 ) Cash Flows from Financing Activities: Intercompany 56,269 (70,101 ) 11,623 2,209 — Proceeds from issuance of debt 63,000 — — — 63,000 Repayments of debt (35,913 ) — — — (35,913 ) Net cash provided by (used in) financing activities 83,356 (70,101 ) 11,623 2,209 27,087 Effect of exchange rate changes on cash and cash equivalents — — 259 — 259 Net (decrease) increase in cash and cash equivalents (10,193 ) 1,672 6,012 — (2,509 ) Cash and cash equivalents at beginning of period 29,673 160 19,110 — 48,943 Cash and cash equivalents at end of period $ 19,480 $ 1,832 $ 25,122 $ — $ 46,434

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	9 Months Ended
	Sep. 30, 2017
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	17. SUBSEQUENT EVENTS In the fourth quarter of 2017, our subsidiary, Ormed GmbH, entered into two financing arrangements with Deutsche Leasing AG and Sparkasse Freiburg. The arrangement with Deutsche Leasing provides for a sale and lease back of continuous passive motion (CPM) devices for a total of €3.5 million ($4.1 million based on the September 30, 2017 currency conversion rate), maturing within 36 and 48 months. The second arrangement with Sparkasse Freiburg, is a loan agreement consisting of a term loan €4.0 million ($4.7 million based on the September 30, 2017 currency conversion rate) and a revolving line of credit of up to €1.5 million ($1.8 million based on the September 30, 2017 currency conversion rate), with a maturity date of August 30, 2019.

ORGANIZATION AND BASIS OF PRE26

ORGANIZATION AND BASIS OF PRESENTATION (Policies)	9 Months Ended
	Sep. 30, 2017
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 clinical 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, shoulder and elbow. Our International segment offers all of our products to customers outside the United States. See Note 15 for additional information about our reportable segments. During the fourth quarter of 2015, we ceased manufacturing, selling and distributing products of our Empi business and the related insurance billing operations domestically. The Empi business primarily manufactured and sold home electrotherapy devices, such as TENS devices for pain relief, other electrotherapy and orthopedic products and related supplies. Empi was facing a challenging regulatory and compliance environment, decreasing reimbursement rates and remained below the level needed to reach adequate profitability within an economically justified period of time. Empi was part of our Recovery Sciences operating segment. For financial statement purposes, the results of the Empi business are reported within discontinued operations.
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 Unaudited Condensed Consolidated Statements of Operations. We maintain control of Medireha through certain rights that enable us to prohibit certain business activities that are not consistent with our plans for the business and provide us with exclusive distribution rights for products manufactured by Medireha.
Interim Reporting	Interim Reporting The accompanying Unaudited Condensed Consolidated Financial Statements include our accounts and all voting interest entities where we exercise a controlling financial interest through the ownership of a direct or indirect majority voting interest. All significant intercompany accounts and transactions have been eliminated in consolidation. Our Unaudited Condensed Consolidated Financial Statements have been prepared in accordance with GAAP and with the instructions to Form 10–Q and Article 10 of Regulation S–X for interim financial information. Accordingly, these financial statements do not include all of the information required by GAAP or Securities and Exchange Commission (SEC) rules and regulations for complete 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, 2016. The Company operates on a manufacturing calendar. Each quarter consists of thirteen weeks, two four week and one five week period. Our first quarters may have more or fewer shipping days from year to year based on the days of week holidays fall. The first nine months of 2017 had one less shipping day than the first nine months of 2016.
Recent Accounting Standards	Recent Accounting Standards In May 2014, the Financial Accounting Standards Board (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 has a team in place to analyze the impact of this accounting standards update across all revenue streams to evaluate the impact of the new standard on revenue contracts. This includes reviewing current accounting policies and practices to identify potential differences that would result from applying the requirements under the new standard. In 2016, the Company presented its initial findings to the audit committee and has plans to start drafting its accounting policies and evaluating the new disclosure requirements and the impact they will have on its business processes, controls and systems in 2017. The Company is still assessing the impact of adoption on our consolidated financial statements. The Company expects to adopt the new standard using the modified retrospective approach, under which the cumulative effect of initially applying the new guidance is recognized as an adjustment to the opening balance of retained earnings in the first quarter of 2018. In November 2015, the FASB issued an accounting standards update which requires all deferred income taxes be presented on the balance sheet as noncurrent. The new guidance is intended to simplify financial reporting by eliminating the requirement to classify deferred taxes between current and noncurrent. The guidance is effective for annual and interim periods beginning after December 15, 2016. The Company has early adopted this update and the impact is reflected prospectively in the Company’s financial statements. In January 2016, the FASB issued an accounting standards update which affects the accounting for equity investments, financial liabilities under the fair value option, and the presentation and disclosure requirements for financial instruments. This guidance retains the current accounting for classifying and measuring investments in debt securities and loans but requires equity investments to be measured at fair value with subsequent changes recognized in net income, except for those accounted for under the equity method or requiring consolidation. The guidance also changes the accounting for investments without a readily determinable fair value and that do not qualify for the practical expedient permitted by the guidance to estimate fair value. A policy election can be made for these investments whereby estimated fair value may be measured at cost and adjusted in subsequent periods for any impairment or changes in observable prices of identical or similar investments. The guidance is effective for annual periods beginning after December 15, 2017. Early adoption is permitted. Adoption of this new guidance is not expected to have a material effect on the Company’s financial statements. In February 2016, the FASB issued an accounting standards update which affects the accounting for leases. The guidance requires lessees to recognize assets and liabilities on the balance sheet for the rights and obligations created by all leases with terms of more than 12 months. The amendment also will require qualitative and quantitative disclosures designed to give financial statement users information on the amount, timing, and uncertainty of cash flows arising from leases. The guidance is effective for interim and annual reporting periods beginning after December 15, 2018. Early adoption is permitted. The Company has a team in place to analyze the impact of this ASU which includes reviewing current lease contracts to identify potential differences that would result from applying the requirements under the new standard. In 2016, the Company presented its initial plan to the audit committee which includes compiling an inventory of all of its current leases to assess the global impact of this update and developing tools for the tracking of and accounting for lease contracts. The Company is still assessing the impact of adoption on our consolidated financial statements. In March 2016, the FASB issued an accounting standards update which affects the accounting for employee share-based payments. The standard is intended to simplify several areas of accounting for share-based compensation arrangements, including the income tax impact, classification on the statement of cash flows and forfeitures. The guidance is effective for interim and annual reporting periods beginning after beginning after December 15, 2016. Early adoption is permitted. Adoption of this new guidance did not have a material effect on the Company’s financial statements. In August 2016, the FASB issued an accounting standards update which affects the classification of certain cash receipts and cash payments. This ASU is intended to clarify the presentation of cash receipts and payments in specific situations. The guidance is effective for interim and annual reporting periods beginning after December 15, 2017. Early adoption is permitted. We are still assessing the impact of adoption on our consolidated financial statements. In October 2016, the FASB issued an accounting standards update which will require companies to recognize the income tax effects of intercompany sales and transfers of assets other than inventory in the period in which the transfer occurs. This guidance is effective for annual and interim reporting periods beginning after December 15, 2017, and should be applied on a modified retrospective approach with a cumulative catch-up adjustment to opening retained earnings in the period of adoption. Early adoption is permitted. We are still assessing the impact of adoption on our consolidated financial statements. In January 2017, the FASB issued an accounting standards update which will require an entity to perform its annual or interim goodwill impairment test by comparing the fair value of a reporting unit with its carrying amount and recognize an impairment charge for the amount by which the carrying amount exceeds the reporting unit’s fair value. The guidance is effective for annual and interim goodwill impairment tests beginning after December 15, 2019. Early adoption is permitted for interim or annual goodwill impairment tests performed on testing dates after January 1, 2017. Early adoption of this standard is not expected to have a material impact on the financials.

ACCOUNTS RECEIVABLE RESERVES (T

ACCOUNTS RECEIVABLE RESERVES (Tables)	9 Months Ended
	Sep. 30, 2017
Receivables [Abstract]
Summary of Activity in Accounts Receivable Reserves for Doubtful Accounts	A summary of activity in our accounts receivable reserves for doubtful accounts is presented below (in thousands): Nine Months Ended September 30, 2017 September 30, 2016 Balance, beginning of period $ 36,070 $ 32,893 Provision for doubtful accounts 17,745 19,478 Write-offs, net of recoveries (23,985 ) (20,186 ) Balance, end of period $ 29,830 $ 32,185

INVENTORIES (Tables)

INVENTORIES (Tables)	9 Months Ended
	Sep. 30, 2017
Inventory Disclosure [Abstract]
Summary of Inventories	Inventories consist of the following (in thousands): September 30, 2017 December 31, 2016 Components and raw materials $ 57,119 $ 52,977 Work in process 5,296 8,374 Finished goods 90,492 92,299 Inventory held on consignment 37,735 36,219 190,642 189,869 Inventory reserves (31,714 ) (38,312 ) $ 158,928 $ 151,557
Summary of Activity in Inventory Reserves	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 30, 2017 September 30, 2016 Balance, beginning of period $ 38,312 $ 22,042 Provision charged to costs of sales 2,088 5,921 Write-offs, net of recoveries (8,686 ) (4,487 ) Balance, end of period $ 31,714 $ 23,476

LONG-LIVED ASSETS (Tables)

LONG-LIVED ASSETS (Tables)	9 Months Ended
	Sep. 30, 2017
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 30, 2017 are presented in the table below (in thousands): Bracing & Vascular Recovery Sciences Surgical Implant International Total Balance, beginning of period Goodwill $ 483,258 $ 249,601 $ 49,229 $ 330,544 $ 1,112,632 Accumulated impairment losses (61,000 ) (148,600 ) (47,406 ) — (257,006 ) Goodwill, net of accumulated impairment losses at December 31, 2016 422,258 101,001 1,823 330,544 855,626 Current Year Activity: Foreign currency translation — — — 7,385 7,385 Balance, end of period Goodwill 483,258 249,601 49,229 337,929 1,120,017 Accumulated impairment losses (61,000 ) (148,600 ) (47,406 ) — (257,006 ) Goodwill, net of accumulated impairment losses at September 30, 2017 $ 422,258 $ 101,001 $ 1,823 $ 337,929 $ 863,011
Summary of Identifiable Intangible Assets	Identifiable intangible assets consisted of the following (in thousands): September 30, 2017 Gross Amount Accumulated Amortization Intangible Assets, Net Definite-lived intangible assets: Customer relationships $ 477,908 $ (394,024 ) $ 83,884 Patents and technology 446,906 (296,028 ) 150,878 Trademarks and trade names 29,832 (17,835 ) 11,997 Distributor contracts and relationships 4,808 (4,713 ) 95 Non-compete agreements 6,741 (6,646 ) 95 $ 966,195 $ (719,246 ) 246,949 Indefinite-lived intangible assets: Trademarks and trade names 375,511 Net identifiable intangible assets $ 622,460 December 31, 2016 Gross Carrying Amount Accumulated Amortization Intangible Assets, Net Definite-lived intangible assets: Customer relationships $ 475,280 $ (364,582 ) $ 110,698 Patents and technology 446,734 (274,914 ) 171,820 Trademarks and trade names 29,695 (15,543 ) 14,152 Distributor contracts and relationships 4,753 (4,486 ) 267 Non-compete agreements 6,604 (6,224 ) 380 $ 963,066 $ (665,749 ) $ 297,317 Indefinite-lived intangible assets: Trademarks and trade names 374,817 Net identifiable intangible assets $ 672,134
Schedule of Estimated Amortization Expense	Based on our amortizable intangible asset balance as of September 30, 2017, we estimate that amortization expense will be as follows for the next five years and thereafter (in thousands): Remaining 2017 $ 15,415 2018 57,974 2019 53,056 2020 37,085 2021 32,484 Thereafter 50,935 $ 246,949

OTHER CURRENT LIABILITIES (Tabl

OTHER CURRENT LIABILITIES (Tables)	9 Months Ended
	Sep. 30, 2017
Other Liabilities Disclosure [Abstract]
Schedule of Other Current Liabilities	Other current liabilities consist of the following (in thousands): September 30, 2017 December 31, 2016 Accrued wages and related expenses $ 38,081 $ 30,340 Accrued commissions 14,290 16,254 Accrued rebates 9,750 14,023 Accrued other taxes 5,309 2,926 Accrued professional expenses 5,196 3,593 Income taxes payable 117 231 Derivative liability 1,189 1,497 Other accrued liabilities 57,009 44,401 $ 130,941 $ 113,265

DERIVATIVE INSTRUMENTS (Tables)

DERIVATIVE INSTRUMENTS (Tables)	9 Months Ended
	Sep. 30, 2017
Derivative Instruments And Hedging Activities Disclosure [Abstract]
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 30, 2017 December 31, 2016 Derivative Liabilities: Interest rate cap agreements designated as cash flow hedges Other current liabilities $ 1,189 $ 1,497 Interest rate cap agreements designated as cash flow hedges Other long-term liabilities 1,409 1,283
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 30, 2017 September 30, 2016 September 30, 2017 September 30, 2016 Interest rate cap agreements designated as cash flow hedges Interest expense, net $ 277 $ 171 $ 982 $ 246
Summary of Pre-tax Loss on Derivative Instruments Designated as Cash Flow Hedges Recognized in Other Comprehensive Income (Loss)	The pre-tax loss on derivative instruments designated as cash flow hedges recognized in other comprehensive income (loss) is presented below (in thousands): Three Months Ended Nine Months Ended September 30, 2017 September 30, 2016 September 30, 2017 September 30, 2016 Interest rate cap agreements designated as cash flow hedges $ 319 $ 45 $ 379 $ (7,997 )

FAIR VALUE MEASUREMENTS (Tables

FAIR VALUE MEASUREMENTS (Tables)	9 Months Ended
	Sep. 30, 2017
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 (in thousands): As of September 30, 2017 Quoted Prices in Active Markets for Identical (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Recorded Balance Liabilities: Interest rate cap agreements designated as cash flow hedges $ — $ 2,598 $ — $ 2,598 As of December 31, 2016 Quoted Prices in Active Markets for Identical (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Recorded Balance Liabilities: Interest rate cap agreements designated as cash flow hedges $ — $ 2,780 $ — $ 2,780

DEBT (Tables)

DEBT (Tables)	9 Months Ended
	Sep. 30, 2017
Debt Disclosure [Abstract]
Schedule of Debt Obligations	Debt obligations consist of the following (in thousands): September 30, 2017 December 31, 2016 Credit facilities: Revolving credit facility, net of unamortized debt issuance costs of $1.3 million and $1.6 million as of September 30, 2017 and December 31, 2016, respectively $ 53,724 $ 80,365 Term loan: $1,033.9 million Term Loan, net of unamortized debt issuance costs and original issuance discount of $9.6 million and $12.0 million as of September 30, 2017 and December 31, 2016, respectively 1,024,405 1,029,816 Notes: $1,015.0 million 8.125% Second Lien Notes, net of unamortized debt issuance costs and original issuance discount of $12.5 million and $14.4 million as of September 30, 2017 and December 31, 2016, respectively 1,002,678 1,000,649 $298.5 million 10.75% Third Lien Notes, net of unamortized debt issuance costs and original issuance discount of $5.4 million and $6.5 million as of September 30, 2017 and December 31, 2016, respectively 293,214 291,958 Other Debt 13,422 — Total debt 2,387,443 2,402,788 Current maturities (14,593 ) (10,550 ) Long-term debt $ 2,372,850 $ 2,392,238

STOCK OPTION PLANS AND STOCK-34

STOCK OPTION PLANS AND STOCK-BASED COMPENSATION (Tables)	9 Months Ended
	Sep. 30, 2017
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 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 30, 2017 September 30, 2016 September 30, 2017 September 30, 2016 Expected volatility 33.3 % 33.2 % 33.3 % 33.2-33.3% Risk-free interest rate 2.1 % 1.4 % 2.0-2.2% 1.2-1.6% Expected years until exercise 6.2 6.6 6.2-7.4 5.2-6.6 Expected dividend yield 0.0 % 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 30, 2017 September 30, 2016 September 30, 2017 September 30, 2016 Cost of sales $ 11 $ 13 $ 73 $ 74 Operating expenses: Selling, general and administrative 469 269 1,251 1,588 Research and development 3 3 5 144 $ 483 $ 285 $ 1,329 $ 1,806

SEGMENT AND GEOGRAPHIC INFORM35

SEGMENT AND GEOGRAPHIC INFORMATION (Tables)	9 Months Ended
	Sep. 30, 2017
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 our 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 30, 2017 September 30, 2016 September 30, 2017 September 30, 2016 Net sales: Bracing and Vascular $ 127,971 $ 134,421 $ 376,439 $ 390,388 Recovery Sciences 39,346 39,793 116,622 114,817 Surgical Implant 46,613 40,852 146,197 126,477 International 76,946 71,974 234,753 227,116 $ 290,876 $ 287,040 $ 874,011 $ 858,798 Operating income: Bracing and Vascular $ 27,060 $ 30,393 $ 72,292 $ 79,999 Recovery Sciences 11,322 7,683 30,938 22,184 Surgical Implant 9,126 7,908 27,328 21,190 International 14,894 11,657 42,013 35,299 Expenses not allocated to segments and eliminations (40,633 ) (35,397 ) (135,085 ) (105,422 ) $ 21,769 $ 22,244 $ 37,486 $ 53,250
Net Sales by Geographic Area	Following are our net sales by geographic area (in thousands): Three Months Ended Nine Months Ended September 30, 2017 September 30, 2016 September 30, 2017 September 30, 2016 Net sales: United States $ 213,930 $ 215,066 $ 639,258 $ 631,682 Other Europe, Middle East and Africa 36,047 33,440 112,388 107,956 Germany 19,926 19,128 61,957 62,091 Australia and Asia Pacific 12,130 11,141 34,894 32,543 Canada 6,667 6,428 19,027 18,862 Latin America 2,176 1,837 6,487 5,664 $ 290,876 $ 287,040 $ 874,011 $ 858,798

SUPPLEMENTAL GUARANTOR CONDEN36

SUPPLEMENTAL GUARANTOR CONDENSED CONSOLIDATING FINANCIAL STATEMENTS (Tables)	9 Months Ended
	Sep. 30, 2017
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 30, 2017 (in thousands) DJOFL Guarantors Non- Guarantors Eliminations Consolidated Assets Current assets: Cash and cash equivalents $ 23,578 $ 189 $ 15,251 $ - $ 39,018 Accounts receivable, net — 130,061 44,970 — 175,031 Inventories, net — 127,369 31,892 (333 ) 158,928 Deferred tax assets, net — — — — — Prepaid expenses and other current assets 73 16,640 7,504 1 24,218 Current assets of discontinued operations — 511 — — 511 Total current assets 23,651 274,770 99,617 (332 ) 397,706 Property and equipment, net — 120,578 13,994 (34 ) 134,538 Goodwill — 791,005 103,932 (31,926 ) 863,011 Intangible assets, net — 613,116 9,344 — 622,460 Investment in subsidiaries 1,297,699 1,677,336 54,876 (3,029,911 ) — Intercompany receivables 239,678 — — (239,678 ) — Other non-current assets — 3,464 2,646 (1 ) 6,109 Total assets $ 1,561,028 $ 3,480,269 $ 284,409 $ (3,301,882 ) $ 2,023,824 Liabilities and (Deficit) Equity Current liabilities: Accounts payable $ — $ 81,506 $ 11,596 $ — $ 93,102 Current portion of debt obligations 10,550 — 4,043 — 14,593 Other current liabilities 42,922 99,259 30,500 (2 ) 172,679 Total current liabilities 53,472 180,765 46,139 (2 ) 280,374 Long-term debt obligations 2,363,479 — 9,371 — 2,372,850 Deferred tax liabilities, net — 206,240 4,532 — 210,772 Intercompany payables, net — 184,358 97,283 (281,641 ) — Other long-term liabilities 1,409 13,709 212 — 15,330 Total liabilities 2,418,360 585,072 157,537 (281,643 ) 2,879,326 Noncontrolling interests — — 1,830 — 1,830 Total membership (deficit) equity (857,332 ) 2,895,197 125,042 (3,020,239 ) (857,332 ) Total liabilities and (deficit) equity $ 1,561,028 $ 3,480,269 $ 284,409 $ (3,301,882 ) $ 2,023,824 DJO Finance LLC Condensed Consolidating Balance Sheets As of December 31, 2016 (in thousands) DJOFL Guarantors Non- Guarantors Eliminations Consolidated Assets Current assets: Cash and cash equivalents $ 15,818 $ (372 ) $ 19,766 $ — $ 35,212 Accounts receivable, net — 134,182 44,011 — 178,193 Inventories, net — 123,217 28,192 148 151,557 Prepaid expenses and other current assets 41 16,875 6,734 — 23,650 Current assets of discontinued operations 0 511 — — 511 Total current assets 15,859 274,413 98,703 148 389,123 Property and equipment, net — 114,073 13,993 (47 ) 128,019 Goodwill — 791,005 94,154 (29,533 ) 855,626 Intangible assets, net — 662,880 9,254 — 672,134 Investment in subsidiaries 1,297,698 1,680,893 48,923 (3,027,514 ) — Intercompany receivables 345,539 — — (345,539 ) — Other non-current assets — 3,086 2,450 — 5,536 Non current assets of discontinued operations — — — — — Total assets $ 1,659,096 $ 3,526,350 $ 267,477 $ (3,402,485 ) $ 2,050,438 Liabilities and (Deficit) Equity Current liabilities: Accounts payable $ — $ 54,628 $ 9,194 $ — $ 63,822 Current portion of debt obligations 10,550 — — — 10,550 Other current liabilities 18,224 80,389 31,392 — 130,005 Total current liabilities 28,774 135,017 40,586 — 204,377 Long-term debt obligations 2,392,238 — — — 2,392,238 Deferred tax liabilities, net — 198,920 3,820 — 202,740 Intercompany payables, net — 301,456 121,350 (422,806 ) — Other long-term liabilities 1,283 13,365 284 — 14,932 Total liabilities 2,422,295 648,758 166,040 (422,806 ) 2,814,287 Noncontrolling interests — — 2,079 — 2,079 Total membership (deficit) equity (763,199 ) 2,877,592 99,358 (2,979,679 ) (765,928 ) Total liabilities and (deficit) equity $ 1,659,096 $ 3,526,350 $ 267,477 $ (3,402,485 ) $ 2,050,438
Schedule of Condensed Consolidating Statements of Operations	DJO Finance LLC Unaudited Condensed Consolidating Statements of Operations For the Three Months Ended September 30, 2017 (in thousands) DJOFL Guarantors Non- Guarantors Eliminations Consolidated Net sales $ — $ 240,709 $ 78,693 $ (28,526 ) $ 290,876 Costs and operating expenses: Cost of sales (exclusive of amortization of intangible assets of $6,981 for three months ended September 30, 2017) — 91,467 60,951 (30,093 ) 122,325 Selling, general and administrative — 99,844 22,222 — 122,066 Research and development — 8,017 847 — 8,864 Amortization of intangible assets — 15,517 335 — 15,852 — 214,845 84,355 (30,093 ) 269,107 Operating income (loss) — 25,864 (5,662 ) 1,567 21,769 Other (expense) income: Interest (expense) income, net (43,558 ) 21 (154 ) — (43,691 ) Loss on modification and extinguishment of debt Other (expense) income, net — (10,915 ) 11,739 — 824 Intercompany income (expense), net — (589 ) 189 400 — Equity in income (loss) of subsidiaries, net 20,865 — — (20,865 ) — (22,693 ) (11,483 ) 11,774 (20,465 ) (42,867 ) (Loss) income before income taxes (22,693 ) 14,381 6,112 (18,898 ) (21,098 ) Income tax provision — 220 (1,724 ) — (1,504 ) Net (loss) income from continuing operations (22,693 ) 14,601 4,388 (18,898 ) (22,602 ) Net income from discontinued operations — 123 — — 123 Net (loss) income (22,693 ) 14,724 4,388 (18,898 ) (22,479 ) Net income attributable to noncontrolling interests — — (214 ) — (214 ) Net (loss) income attributable to DJOFL $ (22,693 ) $ 14,724 $ 4,174 $ (18,898 ) $ (22,693 ) DJO Finance LLC Unaudited Condensed Consolidating Statements of Operations For the Nine Months Ended September 30, 2017 (in thousands) DJOFL Guarantors Non- Guarantors Eliminations Consolidated Net sales $ — $ 737,202 $ 244,650 $ (107,841 ) $ 874,011 Costs and operating expenses: Cost of sales (exclusive of amortization of intangible assets of $20,942 for the nine months ended September 30, 2017) — 279,895 213,888 (127,004 ) 366,779 Selling, general and administrative — 322,059 69,908 — 391,967 Research and development — 24,530 2,536 — 27,066 Amortization of intangible assets — 49,764 949 — 50,713 — 676,248 287,281 (127,004 ) 836,525 Operating income (loss) — 60,954 (42,631 ) 19,163 37,486 Other (expense) income: Interest (expense) income, net (129,361 ) 101 (186 ) — (129,446 ) Other (expense) income, net — (29,203 ) 31,211 — 2,008 Intercompany income (expense), net — (300 ) 144 156 — Equity in income (loss) of subsidiaries, net 32,316 — — (32,316 ) — (97,045 ) (29,402 ) 31,169 (32,160 ) (127,438 ) (Loss) income before income taxes (97,045 ) 31,552 (11,462 ) (12,997 ) (89,952 ) Income tax provision — (3,196 ) (3,481 ) — (6,677 ) Net (loss) income from continuing operations (97,045 ) 28,356 (14,943 ) (12,997 ) (96,629 ) Net income from discontinued operations — 228 — — 228 Net (loss) income (97,045 ) 28,584 (14,943 ) (12,997 ) (96,401 ) Net income attributable to noncontrolling interests — — (644 ) — (644 ) Net (loss) income attributable to DJOFL $ (97,045 ) $ 28,584 $ (15,587 ) $ (12,997 ) $ (97,045 ) DJO Finance LLC Unaudited Condensed Consolidating Statements of Operations For the Three Months Ended September 30, 2016 (in thousands) DJOFL Guarantors Non - Guarantors Eliminations Consolidated Net sales $ — $ 251,577 $ 74,039 $ (38,576 ) $ 287,040 Costs and operating expenses: Cost of sales (exclusive of amortization of intangible assets of $7,057) — 95,930 70,239 (43,636 ) 122,533 Selling, general and administrative — 94,261 20,527 — 114,788 Research and development — 7,633 848 — 8,481 Amortization of intangible assets — 18,607 387 — 18,994 — 216,431 92,001 (43,636 ) 264,796 Operating income (loss) — 35,146 (17,962 ) 5,060 22,244 Other (expense) income: Interest (expense) income, net (42,700 ) 39 (22 ) — (42,683 ) Other (expense) income, net — (9,297 ) 9,277 — (20 ) Intercompany (expense) income, net — 555 (670 ) 115 — Equity in income of subsidiaries, net 20,119 — — (20,119 ) — (22,581 ) (8,703 ) 8,585 (20,004 ) (42,703 ) (Loss) income before income taxes (22,581 ) 26,443 (9,377 ) (14,944 ) (20,459 ) Income tax provision — (1,858 ) (308 ) — (2,166 ) Net (loss) income from continuing operations (22,581 ) 24,585 (9,685 ) (14,944 ) (22,625 ) Net income from discontinued operations — 142 — — 142 Net (loss) income (22,581 ) 24,727 (9,685 ) (14,944 ) (22,483 ) Net income attributable to noncontrolling interests — — (99 ) — (99 ) Net (loss) income attributable to DJOFL $ (22,581 ) $ 24,727 $ (9,784 ) $ (14,944 ) $ (22,582 ) DJO Finance LLC Unaudited Condensed Consolidating Statements of Operations For the Nine Months Ended September 30, 2016 (in thousands) DJOFL Guarantors Non - Guarantors Eliminations Consolidated Net sales $ — $ 747,449 $ 232,712 $ (121,363 ) $ 858,798 Costs and operating expenses: Cost of sales (exclusive of amortization of intangible assets of $21,544) — 285,236 208,950 (133,096 ) 361,090 Selling, general and administrative — 289,898 68,446 — 358,344 Research and development — 25,742 2,715 — 28,457 Amortization of intangible assets — 56,453 1,204 — 57,657 — 657,329 281,315 (133,096 ) 805,548 Operating income (loss) — 90,120 (48,603 ) 11,733 53,250 Other (expense) income: Interest (expense) income, net (127,431 ) 110 (28 ) - (127,349 ) Other (expense) income, net (8 ) (25,870 ) 26,610 - 732 Intercompany (expense) income, net — (14,229 ) 14,082 147 - Equity in income of subsidiaries, net 43,262 — — (43,262 ) - (84,177 ) (39,989 ) 40,664 (43,115 ) (126,617 ) (Loss) income before income taxes (84,177 ) 50,131 (7,939 ) (31,382 ) (73,367 ) Income tax provision — (7,936 ) (3,220 ) — (11,156 ) Net (loss) income from continuing operations (84,177 ) 42,195 (11,159 ) (31,382 ) (84,523 ) Net income from discontinued operations — 807 — — 807 Net (loss) income (84,177 ) 43,002 (11,159 ) (31,382 ) (83,716 ) Net income attributable to noncontrolling interests — — (461 ) — (461 ) Net (loss) income attributable to DJOFL $ (84,177 ) $ 43,002 $ (11,620 ) $ (31,382 ) $ (84,177 )
Schedule of Condensed Consolidating Statements of Comprehensive Loss	DJO Finance LLC Unaudited Condensed Consolidating Statements of Comprehensive Loss For the Three Months Ended September 30, 2017 (in thousands) DJOFL Guarantors Non- Guarantors Eliminations Consolidated Net (loss) income $ (22,693 ) $ 14,724 $ 4,388 $ (18,898 ) $ (22,479 ) Other comprehensive income (loss), net of taxes: Foreign currency translation adjustments, net of tax (provision) of ($1,636) for the three months ended September 30, 2017 — — 1,804 — 1,804 Unrealized (loss) gain on cash flow hedges, net of tax provision of $116 thousand for the three months ended September 30, 2017 319 319 Other comprehensive income (loss) (22,693 ) 14,724 6,192 (18,898 ) 2,123 Comprehensive loss (22,374 ) 14,724 6,192 (18,898 ) (20,356 ) Comprehensive income (loss) attributable to noncontrolling interests — — (266 ) — (266 ) Comprehensive loss attributable to DJO Finance LLC $ (22,374 ) $ 14,724 $ 5,926 $ (18,898 ) $ (20,622 ) DJO Finance LLC Unaudited Condensed Consolidating Statements of Comprehensive Loss For the Nine Months Ended September 30, 2017 (in thousands) DJOFL Guarantors Non- Guarantors Eliminations Consolidated Net (loss) income $ (97,045 ) $ 28,584 $ (14,943 ) $ (12,997 ) $ (96,401 ) Other comprehensive loss, net of taxes: Foreign currency translation adjustments, net of tax (provision) of $(5,851) for the nine months ended September 30, 2017 - - 6,757 - 6,757 Unrealized (loss) gain on cash flow hedges, net of tax provision of $137 thousand for the nine months ended September 30, 2017 379 - - - 379 Other comprehensive income 379 - 6,757 - 7,136 Comprehensive (loss) income (96,666 ) 28,584 (8,186 ) (12,997 ) (89,265 ) Comprehensive income attributable to noncontrolling interests - - 249 - 249 Comprehensive (loss) income attributable to DJO Finance LLC $ (96,666 ) $ 28,584 $ (7,937 ) $ (12,997 ) $ (89,016 ) DJO Finance LLC Unaudited Condensed Consolidating Statements of Comprehensive Loss For the Three Months Ended September 30, 2016 (in thousands) DJOFL Guarantors Non - Guarantors Eliminations Consolidated Net (loss) income $ (22,581 ) $ 24,727 $ (9,685 ) $ (14,944 ) $ (22,483 ) Other comprehensive loss, net of taxes: Foreign currency translation adjustments, net of tax provision of $1 — — 1,086 — 1,086 Unrealized loss on cash flow hedges, net of tax provision of zero 45 — — — 45 Other comprehensive loss 45 — 1,086 — 1,131 Comprehensive (loss) income (22,536 ) 24,727 (8,599 ) (14,944 ) (21,352 ) Comprehensive income attributable to noncontrolling interests — — (131 ) — (131 ) Comprehensive (loss) income attributable to DJO Finance LLC $ (22,536 ) $ 24,727 $ (8,730 ) $ (14,944 ) $ (21,483 ) DJO Finance LLC Unaudited Condensed Consolidating Statements of Comprehensive Loss For the Nine Months Ended September 30, 2016 (in thousands) DJOFL Guarantors Non - Guarantors Eliminations Consolidated Net (loss) income $ (84,177 ) $ 43,002 $ (11,159 ) $ (31,382 ) $ (83,716 ) Other comprehensive loss, net of taxes: Foreign currency translation adjustments, net of tax provision of $167 - - (1,764 ) - (1,764 ) Unrealized loss on cash flow hedges, net of tax provision of zero (7,997 ) - - - (7,997 ) Other comprehensive loss (7,997 ) - (1,764 ) - (9,761 ) Comprehensive (loss) income (92,174 ) 43,002 (12,923 ) (31,382 ) (93,477 ) Comprehensive loss attributable to noncontrolling interests - - (533 ) - (533 ) Comprehensive (loss) income attributable to DJO Finance LLC $ (92,174 ) $ 43,002 $ (13,456 ) $ (31,382 ) $ (94,010 )
Schedule of Condensed Consolidating Statements of Cash Flows	DJO Finance LLC Unaudited Condensed Consolidating Statements of Cash Flows For the Nine Months Ended September 30, 2017 (in thousands) DJOFL Guarantors Non- Guarantors Eliminations Consolidated Cash Flows From Operating Activities: Net loss $ (97,045 ) $ 28,584 $ (14,943 ) $ (12,997 ) $ (96,401 ) Net income from discontinued operations (228 ) $ (228 ) Adjustments to reconcile net cash (used in) provided by operating activities: Depreciation - 28,533 3,776 (21 ) 32,288 Amortization of intangible assets - 49,764 949 - 50,713 Amortization of debt issuance costs and non-cash interest expense 6,153 - - - 6,153 Stock-based compensation expense - 1,329 - - 1,329 Loss on disposal of assets, net - 891 110 - 1,001 Deferred income tax expense - 2,605 260 - 2,865 Equity in (loss) income of subsidiaries, net (32,316 ) - - 32,316 - Changes in operating assets and liabilities, net of acquired assets and liabilities: Accounts receivable - 4,120 3,352 - 7,472 Inventories - (5,401 ) 17,985 (20,543 ) (7,959 ) Prepaid expenses and other assets (31 ) (382 ) (877 ) 728 (562 ) Accounts payable and other current liabilities 25,202 41,262 453 (1,839 ) 65,078 Net cash provided by (used in) continuing operating activities (98,037 ) 151,077 11,065 (2,356 ) 61,749 Net cash provided (used in) by discontinued operations - 228 - - 228 Net cash provided by (used in) provided by operating activities (98,037 ) 151,305 11,065 (2,356 ) 61,977 Cash Flows From Investing Activities: Purchases of property and equipment - (30,501 ) (3,096 ) - (33,597 ) Net cash used in investing activities from continuing operations - (30,501 ) (3,096 ) - (33,597 ) Cash Flows From Financing Activities: Intercompany 143,867 (120,243 ) (25,980 ) 2,356 - Proceeds from issuance of debt 52,000 - 13,275 - 65,275 Repayments of debt obligations (86,913 ) - (377 ) - (87,290 ) Repurchase of common stock (3,600 ) - - - (3,600 ) Investment by parent 443 - - - 443 Dividend paid to minority interest - - (1,102 ) - (1,102 ) Net cash provided by (used in) financing activities 105,797 (120,243 ) (14,184 ) 2,356 (26,274 ) Effect of exchange rate changes on cash and cash equivalents - - 1,700 - 1,700 Net (decrease) increase in cash and cash equivalents 7,760 561 (4,515 ) - 3,806 Cash and cash equivalents, beginning of year 15,818 (372 ) 19,766 - 35,212 Cash and cash equivalents, end of year $ 23,578 $ 189 $ 15,251 $ - $ 39,018 DJO Finance LLC Unaudited Condensed Consolidating Statements of Cash Flows For the Nine Months Ended September 30, 2016 (in thousands) DJOFL Guarantors Non - Guarantors Eliminations Consolidated Cash Flows from Operating Activities: Net (loss) income $ (84,177 ) $ 43,002 $ (11,159 ) $ (31,382 ) $ (83,716 ) Net loss from discontinued operations — (807 ) — — (807 ) Adjustments to reconcile net (loss) income to net cash (used in) provided by operating activities: Depreciation — 26,862 3,730 (41 ) 30,551 Amortization of intangible assets — 56,453 1,204 — 57,657 Amortization of debt issuance costs and non-cash interest expense 5,769 — — — 5,769 Stock-based compensation expense — 1,806 — — 1,806 Gain on disposal of assets, net — 482 86 4 572 Deferred income tax expense (benefit) — 5,920 315 — 6,235 Equity in income (loss) of subsidiaries, net (43,262 ) — — 43,262 — Changes in operating assets and liabilities: Accounts receivable — (6,506 ) (2,535 ) — (9,041 ) Inventories — (7,899 ) 7,236 (12,255 ) (12,918 ) Prepaid expenses and other assets 1,282 (3,493 ) (1,176 ) 1,195 (2,192 ) Accounts payable and other current liabilities 26,839 1,823 309 (2,991 ) 25,980 Net cash (used in) provided by continuing operating activities (93,549 ) 117,643 (1,990 ) (2,208 ) 19,896 Net cash used in discontinued operations — (9,906 ) — — (9,906 ) Net cash (used in) provided by operating activities (93,549 ) 107,737 (1,990 ) (2,208 ) 9,990 Cash Flows from Investing Activities: Purchases of property and equipment — (36,910 ) (3,880 ) (1 ) (40,791 ) Proceeds from disposition of assets 946 — — 946 Net cash (used in) provided by investing activities from continuing operations — (35,964 ) (3,880 ) (1 ) (39,845 ) Cash Flows from Financing Activities: Intercompany 56,269 (70,101 ) 11,623 2,209 — Proceeds from issuance of debt 63,000 — — — 63,000 Repayments of debt (35,913 ) — — — (35,913 ) Net cash provided by (used in) financing activities 83,356 (70,101 ) 11,623 2,209 27,087 Effect of exchange rate changes on cash and cash equivalents — — 259 — 259 Net (decrease) increase in cash and cash equivalents (10,193 ) 1,672 6,012 — (2,509 ) Cash and cash equivalents at beginning of period 29,673 160 19,110 — 48,943 Cash and cash equivalents at end of period $ 19,480 $ 1,832 $ 25,122 $ — $ 46,434

Organization and Basis of Pre37

Organization and Basis of Presentation - Additional Information (Detail) - Segment	9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016
Organization Consolidation And Presentation Of Financial Statements [Abstract]
Number of operating segments	4	4
Percentage of ownership interest in subsidiary Medireha GmbH	50.00%

Summary of Activity in Accounts

Summary of Activity in Accounts Receivable Reserves for Doubtful Accounts (Detail) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016
Receivables [Abstract]
Balance, beginning of period	$ 36,070	$ 32,893
Provision for doubtful accounts	17,745	19,478
Write-offs, net of recoveries	(23,985)	(20,186)
Balance, end of period	$ 29,830	$ 32,185

Accounts Receivable Reserves -

Accounts Receivable Reserves - Additional Information (Detail) - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016
Receivables [Abstract]
Provision for sales returns	$ 2.3	$ 3.8

Summary of Inventories (Detail)

Summary of Inventories (Detail) - USD ($) $ in Thousands	Sep. 30, 2017	Dec. 31, 2016	Sep. 30, 2016	Dec. 31, 2015
Inventory Disclosure [Abstract]
Components and raw materials	$ 57,119	$ 52,977
Work in process	5,296	8,374
Finished goods	90,492	92,299
Inventory held on consignment	37,735	36,219
Inventory, Gross, Total	190,642	189,869
Inventory reserves	(31,714)	(38,312)	$ (23,476)	$ (22,042)
Inventories, net	$ 158,928	$ 151,557

Summary of Activity in Inventor

Summary of Activity in Inventory Reserves (Detail) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016
Inventory Disclosure [Abstract]
Balance, beginning of period	$ 38,312	$ 22,042
Provision charged to costs of sales	2,088	5,921
Write-offs, net of recoveries	(8,686)	(4,487)
Balance, end of period	$ 31,714	$ 23,476

Schedule of Changes in Carrying

Schedule of Changes in Carrying Amount of Goodwill (Detail) $ in Thousands	9 Months Ended
	Sep. 30, 2017USD ($)
Goodwill [Line Items]
Goodwill, balance, beginning of period	$ 1,112,632
Accumulated impairment losses, balance, beginning of period	(257,006)
Goodwill, net of accumulated impairment losses, beginning of period	855,626
Foreign currency translation	7,385
Goodwill, balance, end of period	1,120,017
Accumulated impairment losses, balance, end of period	(257,006)
Goodwill, net of accumulated impairment losses, end of period	863,011
Bracing and Vascular
Goodwill [Line Items]
Goodwill, balance, beginning of period	483,258
Accumulated impairment losses, balance, beginning of period	(61,000)
Goodwill, net of accumulated impairment losses, beginning of period	422,258
Goodwill, balance, end of period	483,258
Accumulated impairment losses, balance, end of period	(61,000)
Goodwill, net of accumulated impairment losses, end of period	422,258
Recovery Sciences
Goodwill [Line Items]
Goodwill, balance, beginning of period	249,601
Accumulated impairment losses, balance, beginning of period	(148,600)
Goodwill, net of accumulated impairment losses, beginning of period	101,001
Goodwill, balance, end of period	249,601
Accumulated impairment losses, balance, end of period	(148,600)
Goodwill, net of accumulated impairment losses, end of period	101,001
Surgical Implant
Goodwill [Line Items]
Goodwill, balance, beginning of period	49,229
Accumulated impairment losses, balance, beginning of period	(47,406)
Goodwill, net of accumulated impairment losses, beginning of period	1,823
Goodwill, balance, end of period	49,229
Accumulated impairment losses, balance, end of period	(47,406)
Goodwill, net of accumulated impairment losses, end of period	1,823
International
Goodwill [Line Items]
Goodwill, balance, beginning of period	330,544
Goodwill, net of accumulated impairment losses, beginning of period	330,544
Foreign currency translation	7,385
Goodwill, balance, end of period	337,929
Goodwill, net of accumulated impairment losses, end of period	$ 337,929

Summary of Identifiable Intangi

Summary of Identifiable Intangible Assets (Detail) - USD ($) $ in Thousands	Sep. 30, 2017	Dec. 31, 2016
Finite Lived Intangible Assets [Line Items]
Definite-lived, gross carrying amount	$ 966,195	$ 963,066
Definite-lived, accumulated amortization	(719,246)	(665,749)
Definite-lived, intangible assets, net	246,949	297,317
Intangible assets, net	622,460	672,134
Trademarks and Trade Names
Finite Lived Intangible Assets [Line Items]
Indefinite-lived intangible assets	375,511	374,817
Customer Relationships
Finite Lived Intangible Assets [Line Items]
Definite-lived, gross carrying amount	477,908	475,280
Definite-lived, accumulated amortization	(394,024)	(364,582)
Definite-lived, intangible assets, net	83,884	110,698
Patents and Technology
Finite Lived Intangible Assets [Line Items]
Definite-lived, gross carrying amount	446,906	446,734
Definite-lived, accumulated amortization	(296,028)	(274,914)
Definite-lived, intangible assets, net	150,878	171,820
Trademarks and Trade Names
Finite Lived Intangible Assets [Line Items]
Definite-lived, gross carrying amount	29,832	29,695
Definite-lived, accumulated amortization	(17,835)	(15,543)
Definite-lived, intangible assets, net	11,997	14,152
Distributor Contracts and Relationships
Finite Lived Intangible Assets [Line Items]
Definite-lived, gross carrying amount	4,808	4,753
Definite-lived, accumulated amortization	(4,713)	(4,486)
Definite-lived, intangible assets, net	95	267
Non-compete Agreements
Finite Lived Intangible Assets [Line Items]
Definite-lived, gross carrying amount	6,741	6,604
Definite-lived, accumulated amortization	(6,646)	(6,224)
Definite-lived, intangible assets, net	$ 95	$ 380

Long Lived Assets - Additional

Long Lived Assets - Additional Information (Detail)	9 Months Ended
	Sep. 30, 2017
Customer Relationships
Acquired Finite Lived Intangible Assets [Line Items]
Definite-lived intangible assets, weighted average useful lives	3 years 6 months
Patents and Technology
Acquired Finite Lived Intangible Assets [Line Items]
Definite-lived intangible assets, weighted average useful lives	6 years 3 months 19 days
Distributor Contracts and Relationships
Acquired Finite Lived Intangible Assets [Line Items]
Definite-lived intangible assets, weighted average useful lives	1 year 7 months 7 days
Trademarks and Trade Names
Acquired Finite Lived Intangible Assets [Line Items]
Definite-lived intangible assets, weighted average useful lives	5 years 2 months 13 days
Non-compete Agreements
Acquired Finite Lived Intangible Assets [Line Items]
Definite-lived intangible assets, weighted average useful lives	3 months 19 days

Schedule of Estimated Amortizat

Schedule of Estimated Amortization Expense (Detail) - USD ($) $ in Thousands	Sep. 30, 2017	Dec. 31, 2016
Goodwill And Intangible Assets Disclosure [Abstract]
Remaining 2,017	$ 15,415
2,018	57,974
2,019	53,056
2,020	37,085
2,021	32,484
Thereafter	50,935
Definite-lived, intangible assets, net	$ 246,949	$ 297,317

Schedule of Other Current Liabi

Schedule of Other Current Liabilities (Detail) - USD ($) $ in Thousands	Sep. 30, 2017	Dec. 31, 2016
Other Liabilities Disclosure [Abstract]
Accrued wages and related expenses	$ 38,081	$ 30,340
Accrued commissions	14,290	16,254
Accrued rebates	9,750	14,023
Accrued other taxes	5,309	2,926
Accrued professional expenses	5,196	3,593
Income taxes payable	117	231
Derivative liability	1,189	1,497
Other accrued liabilities	57,009	44,401
Other current liabilities	$ 130,941	$ 113,265

Summary of Location and Fair Va

Summary of Location and Fair Value of Derivative Instruments in Condensed Consolidated Balance Sheets (Detail) - USD ($) $ in Thousands	Sep. 30, 2017	Dec. 31, 2016
Other Current Liabilities
Derivatives, Fair Value [Line Items]
Derivative Liabilities	$ 1,189	$ 1,497
Other Long-term Liabilities
Derivatives, Fair Value [Line Items]
Derivative Liabilities	$ 1,409	$ 1,283

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. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Interest Expense, net | Cash Flow Hedges
Derivative Instruments, Gain (Loss) [Line Items]
Effect of derivative instruments	$ 277	$ 171	$ 982	$ 246

Summary of Pre-Tax Loss On Deri

Summary of Pre-Tax Loss On Derivative Instruments Designated As Cash Flow Hedges In Other Comprehensive Income (Loss) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Designated as Hedging Instrument | Interest Rate Cap | Cash Flow Hedges
Derivative Instruments, Gain (Loss) [Line Items]
Pre-tax loss on derivative instruments	$ 319	$ 45	$ 379	$ (7,997)

Schedule of Assets and Liabilit

Schedule of Assets and Liabilities Measured at Fair Value on Recurring Basis (Detail) - Fair Value on Recurring Basis - USD ($) $ in Thousands	Sep. 30, 2017	Dec. 31, 2016
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Interest rate cap agreements designated as cash flow hedges, liabilities	$ 2,598	$ 2,780
Significant Other Observable Inputs (Level 2)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Interest rate cap agreements designated as cash flow hedges, liabilities	$ 2,598	$ 2,780

Schedule of Debt Obligations (D

Schedule of Debt Obligations (Detail) - USD ($) $ in Thousands	Sep. 30, 2017	Dec. 31, 2016
Debt Instrument [Line Items]
Debt	$ 2,387,443	$ 2,402,788
Other Debt	13,422
Current maturities	(14,593)	(10,550)
Long-term debt	2,372,850	2,392,238
Credit Facilities | Revolving Credit Facility
Debt Instrument [Line Items]
Debt	53,724	80,365
Term Loan
Debt Instrument [Line Items]
Debt	1,024,405	1,029,816
8.125% Second Lien Notes
Debt Instrument [Line Items]
Debt	1,002,678	1,000,649
10.75% Third Lien Notes
Debt Instrument [Line Items]
Debt	$ 293,214	$ 291,958

Schedule of Debt Obligations (P

Schedule of Debt Obligations (Parenthetical) (Detail) - USD ($) $ in Millions	Sep. 30, 2017	Dec. 31, 2016	May 07, 2015
Debt Instrument [Line Items]
Unamortized debt issuance costs	$ 9.4	$ 11.6
Credit Facilities | Revolving Credit Facility
Debt Instrument [Line Items]
Unamortized debt issuance costs	1.3	1.6
Term Loan
Debt Instrument [Line Items]
Debt instrument, face amount	1,033.9		$ 1,055
Unamortized debt issuance costs and original issue discount	9.6	12
8.125% Second Lien Notes
Debt Instrument [Line Items]
Debt instrument, face amount	1,015		$ 1,015
Unamortized debt issuance costs and original issue discount	$ 12.5	14.4
Debt instrument, stated percentage rate	8.125%		8.125%
10.75% Third Lien Notes
Debt Instrument [Line Items]
Debt instrument, face amount	$ 298.5		$ 298.5
Unamortized debt issuance costs and original issue discount	$ 5.4	$ 6.5
Debt instrument, stated percentage rate	10.75%		10.75%

Debt - Additional Information (

Debt - Additional Information (Detail) - USD ($)	9 Months Ended
	Sep. 30, 2017	Sep. 30, 2015	May 07, 2015
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%
Revolving Credit Facility
Debt Instrument [Line Items]
Revolving credit percentage of maximum availability	10.00%
Cash collection, number of business days	30 days
Revolving Credit Facility | Greater Than 50% of Utilization Credit Facility
Debt Instrument [Line Items]
Commitment Fees Rate	0.25%
Revolving Credit Facility | Less Than 50% of Utilization Credit Facility
Debt Instrument [Line Items]
Commitment Fees Rate	0.375%
Minimum
Debt Instrument [Line Items]
Unutilized revolving credit facility	$ 9,000,000
Travel and Entertainment Corporate Card Program
Debt Instrument [Line Items]
Letter of credit outstanding	5,700,000
Collateral Requirements
Debt Instrument [Line Items]
Letter of credit outstanding	500,000
Term Loan
Debt Instrument [Line Items]
Debt instrument, face amount	1,033,900,000		$ 1,055,000,000
Loan increment			150,000,000
Debt instrument, market value	$ 1,033,900,000
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	375.00%
Term Loan | Minimum
Debt Instrument [Line Items]
Revolving Credit Facility, percentage points added to the reference rate	1.00%
Percentage of prepay outstanding term loans of annual excess cash flow	25.00%
Term Loan | Maximum
Debt Instrument [Line Items]
Percentage of prepay outstanding term loans of annual excess cash flow	0.00%
Term Loan | Base Rate Borrowings
Debt Instrument [Line Items]
Revolving Credit Facility, percentage points added to the reference rate	2.25%
Term Loan | Federal Funds Rate Plus
Debt Instrument [Line Items]
Revolving Credit Facility, percentage points added to the reference rate	0.50%
Term Loan | One Month Eurodollar Rate
Debt Instrument [Line Items]
Revolving Credit Facility, percentage points added to the reference rate	1.00%
Term Loan | Eurodollar Rate Plus
Debt Instrument [Line Items]
Revolving Credit Facility, percentage points added to the reference rate	3.25%
ABL Facility
Debt Instrument [Line Items]
Credit Facility, face amount			150,000,000
Credit Facility, increment			$ 50,000,000
Debt instrument, market value	$ 55,000,000
Revolving loan balance	$ 55,000,000
ABL Facility | Base Rate Borrowings
Debt Instrument [Line Items]
Revolving Credit Facility, percentage points added to the reference rate	1.25%
ABL Facility | Federal Funds Rate Plus
Debt Instrument [Line Items]
Revolving Credit Facility, percentage points added to the reference rate	0.50%
ABL Facility | One Month Eurodollar Rate
Debt Instrument [Line Items]
Revolving Credit Facility, percentage points added to the reference rate	1.00%
ABL 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	4.42%

Debt (Senior Notes, Debt Issuan

Debt (Senior Notes, Debt Issuance Costs) - Additional Information (Detail) $ in Thousands, € in Millions	Jun. 06, 2017EUR (€)Loan	May 07, 2015USD ($)	Sep. 30, 2017USD ($)	Sep. 30, 2016USD ($)	Sep. 30, 2017USD ($)	Sep. 30, 2016USD ($)	Dec. 31, 2016USD ($)
Debt Instrument [Line Items]
Other borrowings			$ 13,422		$ 13,422
Unamortized debt issuance costs			9,400		9,400		$ 11,600
Amortization of debt issuance costs			800	$ 800	2,200	$ 2,200
New Term Loans
Debt Instrument [Line Items]
Debt instrument, face amount	€ 6		7,000		7,000
Debt instrument maturity date	May 31, 2020
Number of loans | Loan	2
Other borrowings	€ 12		14,000		14,000
One Month Euribor Rate | New Term Loans
Debt Instrument [Line Items]
Revolving Credit Facility, percentage points added to the reference rate	0.40%
8.125% Second Lien Notes
Debt Instrument [Line Items]
Debt instrument, face amount		$ 1,015,000	$ 1,015,000		$ 1,015,000
Debt instrument, stated percentage rate		8.125%	8.125%		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, market value			$ 961,700		$ 961,700
10.75% Third Lien Notes
Debt Instrument [Line Items]
Debt instrument, face amount		$ 298,500	$ 298,500		$ 298,500
Debt instrument, stated percentage rate		10.75%	10.75%		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, market value			$ 258,200		$ 258,200
9.75% Senior Subordinated Notes
Debt Instrument [Line Items]
Debt instrument, stated percentage rate			9.75%		9.75%

Income Taxes - Additional Infor

Income Taxes - Additional Information (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016	Dec. 31, 2016
Income Tax Disclosure [Abstract]
Income tax provision	$ 1,504	$ 2,166	$ 6,677	$ 11,156
(Loss) income before income taxes	$ (21,098)	$ (20,459)	$ (89,952)	$ (73,367)
Effective tax rate	(7.10%)	(10.60%)	(7.40%)	(15.20%)
Valuation allowance, deferred tax assets	$ 9,600		$ 41,700
Gross unrecognized tax benefits	16,800		16,800		$ 14,500
Change in unrecognized tax benefits			2,300
Accrued interest and penalties related to unrecognized tax benefits	3,200		3,200
Expected decrease in unrecognized tax benefits in the next twelve months	800		800
Foreign and U.S. state unrecognized tax benefits impacting effective tax rate	$ 6,200		$ 6,200

Stock Option Plans and Stock-56

Stock Option Plans and Stock-Based Compensation - Additional Information (Detail) - $ / shares	1 Months Ended	9 Months Ended		12 Months Ended
	Sep. 30, 2015	Sep. 30, 2017	Sep. 30, 2016	Dec. 31, 2011
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares available to grant		10,575,529
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 Blackstone, less 1.5 and the denominator of which is 0.75.
2016 Vested Options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted shares expiration period		10 years
Employee Stock Option
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted stock options		1,170,000	992,818
Market Return Options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted stock options		839,167	646,998
Time-Based Options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted stock options		330,833	171,002
Option granted, weighted average grant date fair value		$ 6.05	$ 5.99
Director Stock Option
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted stock options		13,800	18,800
Option granted, weighted average grant date fair value		$ 6.59	$ 5.98
Vested Stock Options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted stock options			174,818
Option granted, weighted average grant date fair value			$ 5.25
Share Based Compensation Award Tranche One
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock vest percentage	33.33%	33.33%		33.33%
Share Based Compensation Award Tranche Two
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock vest percentage	66.67%	33.33%		66.67%
Share Based Compensation Award Tranche Three
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock vest percentage		33.33%
Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Exercise price as a percentage of the fair market value of underlying shares on the date of grant		100.00%
Money on invested capital multiple	225.00%			150.00%
Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted shares expiration period		10 years
Money on invested capital multiple	250.00%			225.00%

Summary of Assumptions Used to

Summary of Assumptions Used to Estimate Fair Value of Time-Based Options, Vested Options and Director Service Options Granted (Detail)	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected volatility	33.30%	33.20%	33.30%
Expected volatility, minimum				33.20%
Expected volatility, maximum				33.30%
Risk-free interest rate	2.10%	1.40%
Risk-free interest rate, minimum			2.00%	1.20%
Risk-free interest rate, maximum			2.20%	1.60%
Expected years until exercise	6 years 2 months 13 days	6 years 7 months 6 days
Expected dividend yield	0.00%	0.00%	0.00%	0.00%
Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected years until exercise			6 years 2 months 13 days	5 years 2 months 12 days
Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected years until exercise			7 years 4 months 24 days	6 years 7 months 6 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. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost [Line Items]
Non-cash stock-based compensation expense	$ 483	$ 285	$ 1,329	$ 1,806
Cost of Sales
Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost [Line Items]
Non-cash stock-based compensation expense	11	13	73	74
Selling, General and Administrative Expenses
Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost [Line Items]
Non-cash stock-based compensation expense	469	269	1,251	1,588
Research and Development Expense
Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost [Line Items]
Non-cash stock-based compensation expense	$ 3	$ 3	$ 5	$ 144

Membership Deficit - Additional

Membership Deficit - Additional Information (Detail) - USD ($)	Feb. 02, 2017	Nov. 14, 2016	Sep. 30, 2017
Class Of Stock [Line Items]
Shares issued			45,774
Options exercised			416,206
Shares withheld			370,432
Aggregate market value of shares withheld			$ 6,100,000
Remaining common stock issued, shares			45,774
Number of common stock agreed to be purchased			$ 3,600,000
Former Chief Executive Officer
Class Of Stock [Line Items]
Number of shares agreed to repurchase		218,712
Repurchase price per share		$ 16.46
Share repurchase completion date			Jan. 30, 2017
New Chief Executive Officer
Class Of Stock [Line Items]
Share based payment award agreement date			Nov. 14, 2016
Number of common stock agreed to be purchased		$ 500,000
Common stock price per share		$ 16.46
Number of shares purchased	30,377

Related Party Transactions - Ad

Related Party Transactions - Additional Information (Detail) - Blackstone Management Partners LLC - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Apr. 01, 2017	Sep. 30, 2017
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

Commitments and Contingencies -

Commitments and Contingencies - Additional Information (Detail) $ in Thousands	1 Months Ended
	Oct. 31, 2017USD ($)
Subsequent Event
Commitments And Contingencies Disclosure [Line Items]
Settlement agreement penalty amount	$ 7,620

Segment and Geographic Inform62

Segment and Geographic Information - Additional Information (Detail) - Segment	9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016
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. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Net sales:
Net sales	$ 290,876	$ 287,040	$ 874,011	$ 858,798
Operating income:
Operating income	21,769	22,244	37,486	53,250
Operating Segments | Bracing and Vascular
Net sales:
Net sales	127,971	134,421	376,439	390,388
Operating income:
Operating income	27,060	30,393	72,292	79,999
Operating Segments | Recovery Sciences
Net sales:
Net sales	39,346	39,793	116,622	114,817
Operating income:
Operating income	11,322	7,683	30,938	22,184
Operating Segments | Surgical Implant
Net sales:
Net sales	46,613	40,852	146,197	126,477
Operating income:
Operating income	9,126	7,908	27,328	21,190
Operating Segments | International
Net sales:
Net sales	76,946	71,974	234,753	227,116
Operating income:
Operating income	14,894	11,657	42,013	35,299
Expenses not allocated to segments and eliminations
Operating income:
Operating income	$ (40,633)	$ (35,397)	$ (135,085)	$ (105,422)

Net Sales by Geographic Area (D

Net Sales by Geographic Area (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Net sales:
Sales revenue goods net	$ 290,876	$ 287,040	$ 874,011	$ 858,798
United States
Net sales:
Sales revenue goods net	213,930	215,066	639,258	631,682
Other Europe, Middle East, and Africa
Net sales:
Sales revenue goods net	36,047	33,440	112,388	107,956
Germany
Net sales:
Sales revenue goods net	19,926	19,128	61,957	62,091
Australia And Asia Pacific
Net sales:
Sales revenue goods net	12,130	11,141	34,894	32,543
Canada
Net sales:
Sales revenue goods net	6,667	6,428	19,027	18,862
Latin America
Net sales:
Sales revenue goods net	$ 2,176	$ 1,837	$ 6,487	$ 5,664

Supplemental Guarantor Conden65

Supplemental Guarantor Condensed Consolidating Financial Statements - Additional Information (Detail) - DJO Finco	Sep. 30, 2017
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%

Schedule of Condensed Consolida

Schedule of Condensed Consolidating Balance Sheets (Detail) - USD ($) $ in Thousands	Sep. 30, 2017	Dec. 31, 2016	Sep. 30, 2016	Dec. 31, 2015
Current assets:
Cash and cash equivalents	$ 39,018	$ 35,212	$ 46,434	$ 48,943
Accounts receivable, net	175,031	178,193
Inventories, net	158,928	151,557
Prepaid expenses and other current assets	24,218	23,650
Current assets of discontinued operations	511	511
Total current assets	397,706	389,123
Property and equipment, net	134,538	128,019
Goodwill	863,011	855,626
Intangible assets, net	622,460	672,134
Other non-current assets	6,109	5,536
Total assets	2,023,824	2,050,438
Current liabilities:
Accounts payable	93,102	63,822
Current portion of debt obligations	14,593	10,550
Other current liabilities	172,679	130,005
Total current liabilities	280,374	204,377
Long-term debt obligations	2,372,850	2,392,238
Deferred tax liabilities, net	210,772	202,740
Other long-term liabilities	15,330	14,932
Total liabilities	2,879,326	2,814,287
Noncontrolling interests	1,830	2,079
Total membership (deficit) equity	(857,332)	(765,928)
Total liabilities and deficit	2,023,824	2,050,438
Reportable Legal Entities | DJOFL
Current assets:
Cash and cash equivalents	23,578	15,818	19,480	29,673
Prepaid expenses and other current assets	73	41
Current assets of discontinued operations		0
Total current assets	23,651	15,859
Investment in subsidiaries	1,297,699	1,297,698
Intercompany receivables	239,678	345,539
Total assets	1,561,028	1,659,096
Current liabilities:
Current portion of debt obligations	10,550	10,550
Other current liabilities	42,922	18,224
Total current liabilities	53,472	28,774
Long-term debt obligations	2,363,479	2,392,238
Other long-term liabilities	1,409	1,283
Total liabilities	2,418,360	2,422,295
Total membership (deficit) equity	(857,332)	(763,199)
Total liabilities and deficit	1,561,028	1,659,096
Reportable Legal Entities | Guarantors
Current assets:
Cash and cash equivalents	189	(372)	1,832	160
Accounts receivable, net	130,061	134,182
Inventories, net	127,369	123,217
Prepaid expenses and other current assets	16,640	16,875
Current assets of discontinued operations	511	511
Total current assets	274,770	274,413
Property and equipment, net	120,578	114,073
Goodwill	791,005	791,005
Intangible assets, net	613,116	662,880
Investment in subsidiaries	1,677,336	1,680,893
Other non-current assets	3,464	3,086
Total assets	3,480,269	3,526,350
Current liabilities:
Accounts payable	81,506	54,628
Other current liabilities	99,259	80,389
Total current liabilities	180,765	135,017
Deferred tax liabilities, net	206,240	198,920
Intercompany payables, net	184,358	301,456
Other long-term liabilities	13,709	13,365
Total liabilities	585,072	648,758
Total membership (deficit) equity	2,895,197	2,877,592
Total liabilities and deficit	3,480,269	3,526,350
Reportable Legal Entities | Non-Guarantors
Current assets:
Cash and cash equivalents	15,251	19,766	$ 25,122	$ 19,110
Accounts receivable, net	44,970	44,011
Inventories, net	31,892	28,192
Prepaid expenses and other current assets	7,504	6,734
Total current assets	99,617	98,703
Property and equipment, net	13,994	13,993
Goodwill	103,932	94,154
Intangible assets, net	9,344	9,254
Investment in subsidiaries	54,876	48,923
Other non-current assets	2,646	2,450
Total assets	284,409	267,477
Current liabilities:
Accounts payable	11,596	9,194
Current portion of debt obligations	4,043
Other current liabilities	30,500	31,392
Total current liabilities	46,139	40,586
Long-term debt obligations	9,371
Deferred tax liabilities, net	4,532	3,820
Intercompany payables, net	97,283	121,350
Other long-term liabilities	212	284
Total liabilities	157,537	166,040
Noncontrolling interests	1,830	2,079
Total membership (deficit) equity	125,042	99,358
Total liabilities and deficit	284,409	267,477
Eliminations
Current assets:
Inventories, net	(333)	148
Prepaid expenses and other current assets	1
Total current assets	(332)	148
Property and equipment, net	(34)	(47)
Goodwill	(31,926)	(29,533)
Investment in subsidiaries	(3,029,911)	(3,027,514)
Intercompany receivables	(239,678)	(345,539)
Other non-current assets	(1)
Total assets	(3,301,882)	(3,402,485)
Current liabilities:
Other current liabilities	(2)
Total current liabilities	(2)
Intercompany payables, net	(281,641)	(422,806)
Total liabilities	(281,643)	(422,806)
Total membership (deficit) equity	(3,020,239)	(2,979,679)
Total liabilities and deficit	$ (3,301,882)	$ (3,402,485)

Schedule of Condensed Consoli67

Schedule of Condensed Consolidating Statements of Operations (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Net sales	$ 290,876	$ 287,040	$ 874,011	$ 858,798
Costs and operating expenses:
Cost of sales (exclusive of amortization of intangible assets of $6,981 and $20,942 and $7,057 and $21,544 for three and nine months ended September 30, 2017 and 2016, respectively)	122,325	122,533	366,779	361,090
Selling, general and administrative	122,066	114,788	391,967	358,344
Research and development	8,864	8,481	27,066	28,457
Amortization of intangible assets	15,852	18,994	50,713	57,657
Costs and Expenses, Total	269,107	264,796	836,525	805,548
Operating income	21,769	22,244	37,486	53,250
Other (expense) income:
Interest (expense) income, net	(43,691)	(42,683)	(129,446)	(127,349)
Other (expense) income, net	824	(20)	2,008	732
Nonoperating Income (Expense), Total	(42,867)	(42,703)	(127,438)	(126,617)
Loss before income taxes	(21,098)	(20,459)	(89,952)	(73,367)
Income tax provision	(1,504)	(2,166)	(6,677)	(11,156)
Net loss from continuing operations	(22,602)	(22,625)	(96,629)	(84,523)
Net income from discontinued operations	123	142	228	807
Net loss	(22,479)	(22,483)	(96,401)	(83,716)
Net income attributable to noncontrolling interests	(214)	(99)	(644)	(461)
Net loss attributable to DJO Finance LLC	(22,693)	(22,582)	(97,045)	(84,177)
Reportable Legal Entities | DJOFL
Other (expense) income:
Interest (expense) income, net	(43,558)	(42,700)	(129,361)	(127,431)
Other (expense) income, net				(8)
Equity in (loss) income of subsidiaries, net	20,865	20,119	32,316	43,262
Nonoperating Income (Expense), Total	(22,693)	(22,581)	(97,045)	(84,177)
Loss before income taxes	(22,693)	(22,581)	(97,045)	(84,177)
Net loss from continuing operations	(22,693)	(22,581)	(97,045)	(84,177)
Net loss	(22,693)	(22,581)	(97,045)	(84,177)
Net loss attributable to DJO Finance LLC	(22,693)	(22,581)	(97,045)	(84,177)
Reportable Legal Entities | Guarantors
Net sales	240,709	251,577	737,202	747,449
Costs and operating expenses:
Cost of sales (exclusive of amortization of intangible assets of $6,981 and $20,942 and $7,057 and $21,544 for three and nine months ended September 30, 2017 and 2016, respectively)	91,467	95,930	279,895	285,236
Selling, general and administrative	99,844	94,261	322,059	289,898
Research and development	8,017	7,633	24,530	25,742
Amortization of intangible assets	15,517	18,607	49,764	56,453
Costs and Expenses, Total	214,845	216,431	676,248	657,329
Operating income	25,864	35,146	60,954	90,120
Other (expense) income:
Interest (expense) income, net	21	39	101	110
Other (expense) income, net	(10,915)	(9,297)	(29,203)	(25,870)
Intercompany income (expense), net	(589)	555	(300)	(14,229)
Nonoperating Income (Expense), Total	(11,483)	(8,703)	(29,402)	(39,989)
Loss before income taxes	14,381	26,443	31,552	50,131
Income tax provision	220	(1,858)	(3,196)	(7,936)
Net loss from continuing operations	14,601	24,585	28,356	42,195
Net income from discontinued operations	123	142	228	807
Net loss	14,724	24,727	28,584	43,002
Net loss attributable to DJO Finance LLC	14,724	24,727	28,584	43,002
Reportable Legal Entities | Non-Guarantors
Net sales	78,693	74,039	244,650	232,712
Costs and operating expenses:
Cost of sales (exclusive of amortization of intangible assets of $6,981 and $20,942 and $7,057 and $21,544 for three and nine months ended September 30, 2017 and 2016, respectively)	60,951	70,239	213,888	208,950
Selling, general and administrative	22,222	20,527	69,908	68,446
Research and development	847	848	2,536	2,715
Amortization of intangible assets	335	387	949	1,204
Costs and Expenses, Total	84,355	92,001	287,281	281,315
Operating income	(5,662)	(17,962)	(42,631)	(48,603)
Other (expense) income:
Interest (expense) income, net	(154)	(22)	(186)	(28)
Other (expense) income, net	11,739	9,277	31,211	26,610
Intercompany income (expense), net	189	(670)	144	14,082
Nonoperating Income (Expense), Total	11,774	8,585	31,169	40,664
Loss before income taxes	6,112	(9,377)	(11,462)	(7,939)
Income tax provision	(1,724)	(308)	(3,481)	(3,220)
Net loss from continuing operations	4,388	(9,685)	(14,943)	(11,159)
Net loss	4,388	(9,685)	(14,943)	(11,159)
Net income attributable to noncontrolling interests	(214)	(99)	(644)	(461)
Net loss attributable to DJO Finance LLC	4,174	(9,784)	(15,587)	(11,620)
Eliminations
Net sales	(28,526)	(38,576)	(107,841)	(121,363)
Costs and operating expenses:
Cost of sales (exclusive of amortization of intangible assets of $6,981 and $20,942 and $7,057 and $21,544 for three and nine months ended September 30, 2017 and 2016, respectively)	(30,093)	(43,636)	(127,004)	(133,096)
Costs and Expenses, Total	(30,093)	(43,636)	(127,004)	(133,096)
Operating income	1,567	5,060	19,163	11,733
Other (expense) income:
Intercompany income (expense), net	400	115	156	147
Equity in (loss) income of subsidiaries, net	(20,865)	(20,119)	(32,316)	(43,262)
Nonoperating Income (Expense), Total	(20,465)	(20,004)	(32,160)	(43,115)
Loss before income taxes	(18,898)	(14,944)	(12,997)	(31,382)
Net loss from continuing operations	(18,898)	(14,944)	(12,997)	(31,382)
Net loss	(18,898)	(14,944)	(12,997)	(31,382)
Net loss attributable to DJO Finance LLC	$ (18,898)	$ (14,944)	$ (12,997)	$ (31,382)

Schedule of Condensed Consoli68

Schedule of Condensed Consolidating Statements of Operations (Parenthetical) (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Income Statement [Abstract]
Cost of sales, amortization of intangible assets	$ 6,981	$ 7,057	$ 20,942	$ 21,544

Schedule of Condensed Consoli69

Schedule of Condensed Consolidating Statements of Comprehensive Loss (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Net (loss) income	$ (22,479)	$ (22,483)	$ (96,401)	$ (83,716)
Other comprehensive income (loss), net of taxes:
Foreign currency translation adjustments, net of tax (provision) benefit of ($1,636), $(5,851) and $(1), $(167) for the three and nine months ended September 30, 2017 and 2016	1,804	1,086	6,757	(1,764)
Unrealized (loss) gain on cash flow hedges, net of tax provision of $116 and $137 thousand for the three and nine months ended September 30, 2017 and Zero for the three and nine months ended September 30, 2016	319	45	379	(7,997)
Other comprehensive income (loss)	2,123	1,131	7,136	(9,761)
Comprehensive loss	(20,356)	(21,352)	(89,265)	(93,477)
Comprehensive income (loss) attributable to noncontrolling interests	(266)	(131)	249	(533)
Comprehensive loss attributable to DJO Finance LLC	(20,622)	(21,483)	(89,016)	(94,010)
Reportable Legal Entities | DJOFL
Net (loss) income	(22,693)	(22,581)	(97,045)	(84,177)
Other comprehensive income (loss), net of taxes:
Unrealized (loss) gain on cash flow hedges, net of tax provision of $116 and $137 thousand for the three and nine months ended September 30, 2017 and Zero for the three and nine months ended September 30, 2016	319	45	379	(7,997)
Other comprehensive income (loss)	(22,693)	45	379	(7,997)
Comprehensive loss	(22,374)	(22,536)	(96,666)	(92,174)
Comprehensive loss attributable to DJO Finance LLC	(22,374)	(22,536)	(96,666)	(92,174)
Reportable Legal Entities | Guarantors
Net (loss) income	14,724	24,727	28,584	43,002
Other comprehensive income (loss), net of taxes:
Other comprehensive income (loss)	14,724
Comprehensive loss	14,724	24,727	28,584	43,002
Comprehensive loss attributable to DJO Finance LLC	14,724	24,727	28,584	43,002
Reportable Legal Entities | Non-Guarantors
Net (loss) income	4,388	(9,685)	(14,943)	(11,159)
Other comprehensive income (loss), net of taxes:
Foreign currency translation adjustments, net of tax (provision) benefit of ($1,636), $(5,851) and $(1), $(167) for the three and nine months ended September 30, 2017 and 2016	1,804	1,086	6,757	(1,764)
Other comprehensive income (loss)	6,192	1,086	6,757	(1,764)
Comprehensive loss	6,192	(8,599)	(8,186)	(12,923)
Comprehensive income (loss) attributable to noncontrolling interests	(266)	(131)	249	(533)
Comprehensive loss attributable to DJO Finance LLC	5,926	(8,730)	(7,937)	(13,456)
Eliminations
Net (loss) income	(18,898)	(14,944)	(12,997)	(31,382)
Other comprehensive income (loss), net of taxes:
Other comprehensive income (loss)	(18,898)
Comprehensive loss	(18,898)	(14,944)	(12,997)	(31,382)
Comprehensive loss attributable to DJO Finance LLC	$ (18,898)	$ (14,944)	$ (12,997)	$ (31,382)

Schedule of Condensed Consoli70

Schedule of Condensed Consolidating Statements of Comprehensive Loss (Parenthetical) (Detail) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Statement Of Income And Comprehensive Income [Abstract]
Foreign currency translation adjustment, tax (provision) benefit	$ (1,636,000)	$ (1,000)	$ (5,851,000)	$ (167,000)
Unrealized (loss) gain on cash flow hedges, tax provision	$ 116,000	$ 0	$ 137,000	$ 0

Schedule of Condensed Consoli71

Schedule of Condensed Consolidating Statements of Cash Flows (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Cash Flows From Operating Activities:
Net (loss) income	$ (22,479)	$ (22,483)	$ (96,401)	$ (83,716)
Net income from discontinued operations	(123)	(142)	(228)	(807)
Adjustments to reconcile net (loss) income to net cash (used in) provided by operating activities:
Depreciation			32,288	30,551
Amortization of intangible assets	15,852	18,994	50,713	57,657
Amortization of debt issuance costs and non-cash interest expense			6,153	5,769
Stock-based compensation expense	483	285	1,329	1,806
Gain (loss) on disposal of assets, net			1,001	572
Deferred income tax expense (benefit)			2,865	6,235
Changes in operating assets and liabilities, net of acquired assets and liabilities:
Accounts receivable			7,472	(9,041)
Inventories			(7,959)	(12,918)
Prepaid expenses and other assets			(562)	(2,192)
Accounts payable and other current liabilities			65,078	25,980
Net cash provided by continuing operating activities			61,749	19,896
Net cash provided by (used in) discontinued operations			228	(9,906)
Net cash provided by operating activities			61,977	9,990
Cash flows from investing activities:
Purchases of property and equipment			(33,597)	(40,791)
Proceeds from disposition of assets				946
Net cash (used in) provided by investing activities from continuing operations			(33,597)	(39,845)
Cash flows from financing activities:
Proceeds from issuance of debt			65,275	63,000
Repayments of debt obligations			(87,290)	(35,913)
Repurchase of common stock			(3,600)
Investment by parent			443
Dividend paid to minority interests			(1,102)
Net cash (used in) provided by financing activities			(26,274)	27,087
Effect of exchange rate changes on cash and cash equivalents			1,700	259
Net increase (decrease) in cash and cash equivalents			3,806	(2,509)
Cash and cash equivalents at the beginning of the period			35,212	48,943
Cash and cash equivalents at the end of the period	39,018	46,434	39,018	46,434
Reportable Legal Entities | DJOFL
Cash Flows From Operating Activities:
Net (loss) income	(22,693)	(22,581)	(97,045)	(84,177)
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			6,153	5,769
Equity in (loss) income of subsidiaries, net	(20,865)	(20,119)	(32,316)	(43,262)
Changes in operating assets and liabilities, net of acquired assets and liabilities:
Prepaid expenses and other assets			(31)	1,282
Accounts payable and other current liabilities			25,202	26,839
Net cash provided by continuing operating activities			(98,037)	(93,549)
Net cash provided by operating activities			(98,037)	(93,549)
Cash flows from financing activities:
Intercompany			143,867	56,269
Proceeds from issuance of debt			52,000	63,000
Repayments of debt obligations			(86,913)	(35,913)
Repurchase of common stock			(3,600)
Investment by parent			443
Net cash (used in) provided by financing activities			105,797	83,356
Net increase (decrease) in cash and cash equivalents			7,760	(10,193)
Cash and cash equivalents at the beginning of the period			15,818	29,673
Cash and cash equivalents at the end of the period	23,578	19,480	23,578	19,480
Reportable Legal Entities | Guarantors
Cash Flows From Operating Activities:
Net (loss) income	14,724	24,727	28,584	43,002
Net income from discontinued operations	(123)	(142)	(228)	(807)
Adjustments to reconcile net (loss) income to net cash (used in) provided by operating activities:
Depreciation			28,533	26,862
Amortization of intangible assets	15,517	18,607	49,764	56,453
Stock-based compensation expense			1,329	1,806
Gain (loss) on disposal of assets, net			891	482
Deferred income tax expense (benefit)			2,605	5,920
Changes in operating assets and liabilities, net of acquired assets and liabilities:
Accounts receivable			4,120	(6,506)
Inventories			(5,401)	(7,899)
Prepaid expenses and other assets			(382)	(3,493)
Accounts payable and other current liabilities			41,262	1,823
Net cash provided by continuing operating activities			151,077	117,643
Net cash provided by (used in) discontinued operations			228	(9,906)
Net cash provided by operating activities			151,305	107,737
Cash flows from investing activities:
Purchases of property and equipment			(30,501)	(36,910)
Proceeds from disposition of assets				946
Net cash (used in) provided by investing activities from continuing operations			(30,501)	(35,964)
Cash flows from financing activities:
Intercompany			(120,243)	(70,101)
Net cash (used in) provided by financing activities			(120,243)	(70,101)
Net increase (decrease) in cash and cash equivalents			561	1,672
Cash and cash equivalents at the beginning of the period			(372)	160
Cash and cash equivalents at the end of the period	189	1,832	189	1,832
Reportable Legal Entities | Non-Guarantors
Cash Flows From Operating Activities:
Net (loss) income	4,388	(9,685)	(14,943)	(11,159)
Adjustments to reconcile net (loss) income to net cash (used in) provided by operating activities:
Depreciation			3,776	3,730
Amortization of intangible assets	335	387	949	1,204
Gain (loss) on disposal of assets, net			110	86
Deferred income tax expense (benefit)			260	315
Changes in operating assets and liabilities, net of acquired assets and liabilities:
Accounts receivable			3,352	(2,535)
Inventories			17,985	7,236
Prepaid expenses and other assets			(877)	(1,176)
Accounts payable and other current liabilities			453	309
Net cash provided by continuing operating activities			11,065	(1,990)
Net cash provided by operating activities			11,065	(1,990)
Cash flows from investing activities:
Purchases of property and equipment			(3,096)	(3,880)
Net cash (used in) provided by investing activities from continuing operations			(3,096)	(3,880)
Cash flows from financing activities:
Intercompany			(25,980)	11,623
Proceeds from issuance of debt			13,275
Repayments of debt obligations			(377)
Dividend paid to minority interests			(1,102)
Net cash (used in) provided by financing activities			(14,184)	11,623
Effect of exchange rate changes on cash and cash equivalents			1,700	259
Net increase (decrease) in cash and cash equivalents			(4,515)	6,012
Cash and cash equivalents at the beginning of the period			19,766	19,110
Cash and cash equivalents at the end of the period	15,251	25,122	15,251	25,122
Eliminations
Cash Flows From Operating Activities:
Net (loss) income	(18,898)	(14,944)	(12,997)	(31,382)
Adjustments to reconcile net (loss) income to net cash (used in) provided by operating activities:
Depreciation			(21)	(41)
Gain (loss) on disposal of assets, net				4
Equity in (loss) income of subsidiaries, net	$ 20,865	$ 20,119	32,316	43,262
Changes in operating assets and liabilities, net of acquired assets and liabilities:
Inventories			(20,543)	(12,255)
Prepaid expenses and other assets			728	1,195
Accounts payable and other current liabilities			(1,839)	(2,991)
Net cash provided by continuing operating activities			(2,356)	(2,208)
Net cash provided by operating activities			(2,356)	(2,208)
Cash flows from investing activities:
Purchases of property and equipment				(1)
Net cash (used in) provided by investing activities from continuing operations				(1)
Cash flows from financing activities:
Intercompany			2,356	2,209
Net cash (used in) provided by financing activities			$ 2,356	$ 2,209

Subsequent Events - Additional

Subsequent Events - Additional Information (Detail)	3 Months Ended
	Dec. 31, 2017EUR (€)Agreement	Sep. 30, 2017USD ($)	Dec. 31, 2016USD ($)
Subsequent Event [Line Items]
Term loan		$ 2,387,443,000	$ 2,402,788,000
Term Loan
Subsequent Event [Line Items]
Term loan		1,024,405,000	$ 1,029,816,000
Ormed GmbH | Scenario Forecast
Subsequent Event [Line Items]
Number of financing arrangements | Agreement	2
Ormed GmbH | Deutsche Leasing AG | Continuous Passive Motion Devices
Subsequent Event [Line Items]
Amount due under sale and lease back transaction		4,100,000
Ormed GmbH | Deutsche Leasing AG | Continuous Passive Motion Devices | Scenario Forecast
Subsequent Event [Line Items]
Amount due under sale and lease back transaction | €	€ 3,500,000
Ormed GmbH | Deutsche Leasing AG | Continuous Passive Motion Devices | Minimum | Scenario Forecast
Subsequent Event [Line Items]
Sale and lease back transaction term of lease	36 months
Ormed GmbH | Deutsche Leasing AG | Continuous Passive Motion Devices | Maximum [Member] | Scenario Forecast
Subsequent Event [Line Items]
Sale and lease back transaction term of lease	48 months
Ormed GmbH | Sparkasse Freiburg | Term Loan
Subsequent Event [Line Items]
Term loan		4,700,000
Ormed GmbH | Sparkasse Freiburg | Term Loan | Scenario Forecast
Subsequent Event [Line Items]
Term loan | €	€ 4,000,000
Debt instrument maturity date	Aug. 30, 2019
Ormed GmbH | Sparkasse Freiburg | Revolving Credit Facility | Scenario Forecast
Subsequent Event [Line Items]
Revolving line of credit maturity date	Aug. 30, 2019
Ormed GmbH | Sparkasse Freiburg | Maximum [Member] | Revolving Credit Facility
Subsequent Event [Line Items]
Revolving loan balance		$ 1,800,000
Ormed GmbH | Sparkasse Freiburg | Maximum [Member] | Revolving Credit Facility | Scenario Forecast
Subsequent Event [Line Items]
Revolving loan balance | €	€ 1,500,000