The Company goes to market through strategic businesses that offer products and services to customers within the healthcare industry. The reportable segments are determined based on the factors management utilizes to regularly evaluate the per formance of the Company. The reportable segments are managed separately based on the distinct customers and the product and service offerings required by the markets they serve. The Company evaluates the operating performance of its segments based on a number of financial measures, including net sales and income from operations before interest, income taxes and results of discontinued operations. On May 8, 2012 , the Company's Board of Directors approved a strategic restructuring plan designed to transform the Company. The restructuring plan include d the sale of two businesses serving skilled nursing facilities within the Extended Care Business and specialty dental practices within the Physician Business. As part of the restructuring plan, the previously reported Physician Business and Extended Care Business segments have been realigned into four strategic business segments including: Physician, Laboratory, Dispensing, and Home Care &amp; Hospice. Each of the segments serve a distinct customer base or provide a distinct product and service offering to the same customer base. The Company allocates certain components of net sales, cost of goods sold and operating expenses to each of the reportable segments. These allocat ed components represent specific revenues or costs not specifically identifiable to an individual reportable segme nt. Management determined the methodology utilized to allocate these items to be reasonable and consistently applied for each period presented, based on inputs and cost drivers common to each reportable segment. The strategic business segments share healthcare distribution services infrastructure and support costs . The costs of shared healthcare distribution services infrastructure and support are charged to each segment directly, if specifical