Fair Value Measurements (Tables)

9 Months Ended

Sep. 30, 2015

Schedule of Estimated Fair Values of Remaining Financial Instruments

The following table provides the estimated fair values of the remaining financial instruments:



	As of September 30, 2015				As of December 31, 2014
(in thousands)	Carrying Value		Fair Value		Carrying Value		Fair Value
Financial Instruments:
Investment securities:
Investment securities, restricted, long-term	$	336	$	336	$	336	$	336
Cost method investment	$	2,776	$	2,776	$	2,776	$	2,776
Notes Payable:
Current portion of notes payable, related party	$	1,668	$	1,514	$	1,479	$	1,439
Long-term portion of notes payable, related party	$	14,022	$	14,113	$	14,431	$	14,356
Highview technology license payable	$	—	$	—	$	155	$	155
Highview technology license payable, long-term	$	1,334	$	1,334	$	1,389	$	1,389
Stock appreciation rights, liability-classified equity award	$	536	$	536	$	—	$	—

Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis

Financial instruments carried and measured at fair value on a recurring basis are presented in the table below according to the fair value hierarchy described above:



	As of September 30, 2015
	Fair Value Measurement Using
(in thousands)	Level 1		Level 2		Level 3		Assets at Fair Value
Assets:
Investment securities, restricted, long-term	$	—	$	336	$	—	$	336
Total assets at fair value	$	—	$	336	$	—	$	336
Liabilities:
Stock appreciation rights, liability-classified equity award	$	—	$	536	$	—	$	536
Total liabilities at fair value	$	—	$	536	$	—	$	536



	As of December 31, 2014
	Fair Value Measurement Using
(in thousands)	Level 1		Level 2		Level 3		Assets at Fair Value
Assets:
Investment securities, restricted, long-term	$	—	$	336	$	—	$	336
Total assets at fair value	$	—	$	336	$	—	$	336

Schedule of Assets and Liabilities Measured at Fair Value on a Non-Recurring Basis

Assets and liabilities measured on a non-recurring basis are presented in the following tables:



	As of September 30, 2015
	Fair Value Measurement Using
(in thousands)	Level 1		Level 2		Level 3		Fair Value		Total Losses
Assets:
Impaired note receivable	$	—	$	—	$	—	$	—	$	(1,000	)
Total assets at fair value	$	—	$	—	$	—	$	—	$	(1,000	)

The Company recorded impairment charges related to a Note Receivable. The fair value of the impaired note receivable, determined to be fully impaired, was estimated using a discounted cash flow analysis. The fair value measurements represent a Level 3 measurement.



	As of December 31, 2014
	Fair Value Measurement Using
(in thousands)	Level 1		Level 2		Level 3		Fair Value		Total Losses
Assets:
Property and equipment	$	—	$	—	$	424	$	424	$	(355	)
Impaired note receivable	—		—		—		—		(500		)
Total assets at fair value	$	—	$	—	$	424	$	424	$	(855	)