v2.4.0.6

Investments and Fair Value Measurements (Tables) | 3 Months Ended
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Mar. 31, 2013
Investments and Fair Value Measurements [Abstract] |
Fair value of investments | The following tables summarize the composition of our investments at March 31, 2013 and December 31, 2012 (in thousands):
|  |  |  |  |  |  |  |  |  | Classification on Balance Sheet |
March 31, 2013 | Amortized Cost |  | Unrealized Gains (Losses) |  | Aggregate Fair Value |  | Cash and cash equivalents |  | Short-term available-for-sale securities |  | Long-term available-for-sale securities |
Auction rate securities ("ARS"), greater than one year |  | $ | 1,000 |  |  | $ | (271 | ) |  | $ | 729 |  |  | $ | - |  |  | $ | - |  |  | $ | 729 |
Money market funds, ninety days or less |  |  | 55 |  |  |  | - |  |  |  | 55 |  |  |  | 55 |  |  |  | - |  |  |  | - |
Municipal securities1 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
One year or less 2 |  |  | 39,900 |  |  |  | 61 |  |  |  | 39,961 |  |  |  | - |  |  |  | 39,961 |  |  |  | - |
After one year through three years |  |  | 1,993 |  |  |  | 13 |  |  |  | 2,006 |  |  |  | - |  |  |  | 2,006 |  |  |  | - |
Greater than three years |  |  | 5,664 |  |  |  | 3 |  |  |  | 5,667 |  |  |  | - |  |  |  | 5,667 |  |  |  | - |
Total |  | $ | 48,612 |  |  | $ | (194 | ) |  | $ | 48,418 |  |  | $ | 55 |  |  | $ | 47,634 |  |  | $ | 729 |
|  |  |  |  |  |  |  |  |  |  |  |  | Classification on Balance Sheet |
December 31, 2012 | Amortized Cost |  | Unrealized Gains (Losses) |  | Aggregate Fair Value |  | Cash and cash equivalents |  | Short-term available-for-sale securities |  | Long-term available-for-sale securities |
ARS, greater than one year |  | $ | 1,000 |  |  | $ | (277 | ) |  | $ | 723 |  |  | $ | - |  |  | $ | - |  |  | $ | 723 |
Money market funds, ninety days or less |  |  | 1,150 |  |  |  | - |  |  |  | 1,150 |  |  |  | 1,150 |  |  |  | - |  |  |  | - |
Municipal securities1 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
One year or less 2 |  |  | 26,885 |  |  |  | (1 | ) |  |  | 26,884 |  |  |  | - |  |  |  | 26,884 |  |  |  | - |
After one year through three years |  |  | 1,345 |  |  |  | 7 |  |  |  | 1,352 |  |  |  | - |  |  |  | 1,352 |  |  |  | - |
Greater than three years |  |  | 3,884 |  |  |  | 2 |  |  |  | 3,886 |  |  |  | - |  |  |  | 3,886 |  |  |  | - |
Total |  | $ | 34,264 |  |  | $ | (269 | ) |  | $ | 33,995 |  |  | $ | 1,150 |  |  | $ | 32,122 |  |  | $ | 723 |
1Expected maturities may differ from contractual maturities because issuers may have the right to call or prepay obligations with or without call or prepayment penalties. 2Amounts include short-term municipal security funds that do not have a set maturity date. The aggregate fair value of short-term municipal securities was $39.2 million and $26.1 million as of March 31, 2013, and December 31, 2012, respectively.
Fair value by balance sheet grouping | The following table details the fair value measurements of assets and liabilities within the three levels of the fair value hierarchy at March 31, 2013 and December 31, 2012 (in thousands):
|  |  |  | Fair Value Measurements at Reporting Date Using |
March 31, 2013 | Fair Market Value |  | Quoted Prices in Active Markets for Identical Assets (Level 1) |  | Significant Other Observable Inputs (Level 2) |  | Significant Other Unobservable Inputs (Level 3) |
Financial assets: |  |  |  |  |  |  |  |  |  |  |  |
ARS |  | $ | 729 |  |  | $ | - |  |  | $ | - |  |  | $ | 729 |
Money market funds |  |  | 55 |  |  |  | 55 |  |  |  | - |  |  |  | - |
Municipal securities1 |  |  | 47,634 |  |  |  | 47,634 |  |  |  | - |  |  |  | - |
Foreign currency exchange contracts |  |  | 401 |  |  |  | - |  |  |  | 401 |  |  |  | - |
Total financial assets |  | $ | 48,819 |  |  | $ | 47,689 |  |  | $ | 401 |  |  |  | 729 |
Financial liabilities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Foreign currency exchange contracts |  |  | 346 |  |  |  | - |  |  |  | 346 |  |  |  | - |
Total financial liabilities |  | $ | 346 |  |  | $ | - |  |  | $ | 346 |  |  | $ | - |
|  |  |  |  | Fair Value Measurements at Reporting Date Using |
December 31, 2012 | Fair Market Value |  | Quoted Prices in Active Markets for Identical Assets (Level 1) |  | Significant Other Observable Inputs (Level 2) |  | Significant Other Unobservable Inputs (Level 3) |
Financial assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
ARS |  | $ | 723 |  |  | $ | - |  |  | $ | - |  |  | $ | 723 |
Money market funds |  |  | 1,150 |  |  |  | 1,150 |  |  |  | - |  |  |  | - |
Municipal securities1 |  |  | 32,122 |  |  |  | 32,122 |  |  |  | - |  |  |  | - |
Foreign currency exchange contracts |  |  | 952 |  |  |  | - |  |  |  | 952 |  |  |  | - |
Total financial assets |  | $ | 34,947 |  |  | $ | 33,272 |  |  | $ | 952 |  |  | $ | 723 |
Financial liabilities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Foreign currency exchange contracts |  |  | 115 |  |  |  | - |  |  |  | 115 |  |  |  | - |
Total financial liabilities |  | $ | 115 |  |  | $ | - |  |  | $ | 115 |  |  | $ | - |
1 At March 31, 2013, municipal securities consisted of a 83/11/6 percent split between holdings in short-term municipal security funds, municipal revenue bonds and municipal general obligation bonds, respectively. At December 31, 2012, municipal securities consisted of an 82/12/6 split between holdings in short-term municipal security funds, municipal revenue bonds and municipal general obligation bonds, respectively. The underlying credit rating of the municipal securities at March 31, 2013 and December 31, 2012 were A+, A1 or better as defined by S&P 500 and Moody's, respectively.
Fair value of Level 3 assets measured on a recurring basis | Fair value measurements on a recurring basis using Level 3 inputs consist of one available-for-sale ARS. The following table presents a reconciliation for the three months ended March 31, 2013 and 2012, of available-for-sale ARS measured at fair value on a recurring basis using Level 3 inputs (in thousands):
|  | Three months ended March 31, |
|  | 2013 |  |  | 2012 |
Beginning balance |  | $ | 723 |  |  | $ | 700 |
Total realized / unrealized losses: |  |  |  |  |  |  |  |
Included in earnings |  |  | - |  |  |  | - |
Included in OCI |  |  | 6 |  |  |  | 3 |
Sales and settlements |  |  | - |  |  |  | - |
Ending balance |  | $ | 729 |  |  | $ | 703 |
Realized gains and losses included in accumulated other comprehensive income | The following table summarizes the balances of AOCI and the gain recognized in other comprehensive income ("OCI") related to unrealized gains and losses for available-for-sale securities in the periods indicated (in thousands):
| Accumulated Other Comprehensive Income |
| Available-for-sale securities |
| 2013 |  | 2012 |
Balance, January 1, |  | $ | (180 | ) |  | $ | 135 |
Other comprehensive income, net of income taxes |  |  | 48 |  |  |  | 107 |
Balance, March 31, |  | $ | (132 | ) |  | $ | 242 |

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- Definition Tabular disclosure of assets, including [financial] instruments measured at fair value that are classified in stockholders' equity, if any, by class that are measured at fair value on a recurring and/or nonrecurring basis. The disclosures contemplated herein include the fair value measurements at the reporting date by the level within the fair value hierarchy in which the fair value measurements in their entirety fall, segregating fair value measurements using quoted prices in active markets for identical assets (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3). + References No definition available. + Details
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- Definition Tabular disclosure of the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments, assets, and liabilities. Such certain disclosures about the financial instruments, assets, and liabilities include: (1) the fair value of the required items together with their carrying amounts (as appropriate) and (2) the methodology and assumptions used in developing such estimates of fair value. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 107 -Paragraph 14 -Subparagraph a -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 159 -Paragraph 18 -Subparagraph c(2), d, e, f -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 50 -Paragraph 10 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=7491637&loc=d3e13433-108611 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 107 -Paragraph 15 -Subparagraph b-d -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 50 -Paragraph 11 -URI http://asc.fasb.org/extlink&oid=7491637&loc=d3e13467-108611 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 159 -Paragraph 19 -Subparagraph a, b, c(1), d(1) -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=7578670&loc=d3e19207-110258 Reference 8: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 45 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6447952&loc=d3e13220-108610 Reference 9: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 157 -Paragraph 32 -Subparagraph a, c(1), c(2), c(3), d -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 10: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 107 -Paragraph 10 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 11: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=7491637&loc=d3e13476-108611 Reference 12: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 50 -Paragraph 30 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=6957238&loc=d3e14172-108612 + Details
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- Definition Tabular disclosure of assets and liabilities, including [financial] instruments measured at fair value that are classified in stockholders' equity, if any, that are measured at fair value on a recurring basis. The disclosures contemplated herein include the fair value measurements at the reporting date by the level within the fair value hierarchy in which the fair value measurements in their entirety fall, segregating fair value measurements using quoted prices in active markets for identical assets (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3). + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=7578670&loc=d3e19190-110258 + Details
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