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FAIR VALUE OF CERTAIN FINANCIAL ASSETS AND LIABILITIES (Tables) | 12 Months Ended
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Dec. 31, 2012
FAIR VALUE OF CERTAIN FINANCIAL ASSETS AND LIABILITIES |
Schedule of financial assets recorded at fair value on a recurring basis |
December 31, 2012 |  |  | Level 1 |  |  |  | Level 2 |  |  |  | Level 3 |  |  |  | Total |  |
Cash |  |  | $ | 147,113 |  |  |  | $ | - |  |  |  | $ | - |  |  |  | $ | 147,113 |  |
Money market funds |  |  | 63,974 |  |  |  | - |  |  |  | - |  |  |  | 63,974 |  |
U.S. Treasuries |  |  | - |  |  |  | 24,065 |  |  |  | - |  |  |  | 24,065 |  |
Certificates of deposit |  |  | - |  |  |  | 5,603 |  |  |  | - |  |  |  | 5,603 |  |
Municipal securities |  |  | - |  |  |  | 77,038 |  |  |  | - |  |  |  | 77,038 |  |
Auction rate securities |  |  | - |  |  |  | - |  |  |  | 23,156 |  |  |  | 23,156 |  |
Put option related to auction rate securities |  |  | - |  |  |  |  |  |  |  | 1,929 |  |  |  | 1,929 |  |
Total |  |  | $ | 211,087 |  |  |  | $ | 106,706 |  |  |  | $ | 25,085 |  |  |  | $ | 342,878 |  |
Amounts included in: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cash and cash equivalents |  |  | $ | 211,087 |  |  |  | $ | 11,427 |  |  |  | $ | - |  |  |  | $ | 222,514 |  |
Short-term investments |  |  | - |  |  |  | 95,279 |  |  |  | 1,763 |  |  |  | 97,042 |  |
Investments |  |  | - |  |  |  | - |  |  |  | 21,393 |  |  |  | 21,393 |  |
Prepaid expenses and other current assets |  |  | - |  |  |  | - |  |  |  | 225 |  |  |  | 225 |  |
Other assets |  |  | - |  |  |  | - |  |  |  | 1,704 |  |  |  | 1,704 |  |
Total |  |  | $ | 211,087 |  |  |  | $ | 106,706 |  |  |  | $ | 25,085 |  |  |  | $ | 342,878 |  |
December 31, 2011 |  |  | Level 1 |  |  |  | Level 2 |  |  |  | Level 3 |  |  |  | Total |  |
Cash |  |  | $ | 81,879 |  |  |  | $ | - |  |  |  | $ | - |  |  |  | $ | 81,879 |  |
Money market funds |  |  | 230,029 |  |  |  | - |  |  |  | - |  |  |  | 230,029 |  |
U.S. Treasuries |  |  | 8,034 |  |  |  | - |  |  |  | - |  |  |  | 8,034 |  |
Certificates of deposit |  |  | - |  |  |  | 69,078 |  |  |  | - |  |  |  | 69,078 |  |
Corporate bonds |  |  | - |  |  |  | 2,022 |  |  |  | - |  |  |  | 2,022 |  |
Municipal securities |  |  | - |  |  |  | 291,984 |  |  |  | - |  |  |  | 291,984 |  |
U.S. government agency securities |  |  | - |  |  |  | 16,005 |  |  |  | - |  |  |  | 16,005 |  |
Variable rate demand notes |  |  | - |  |  |  | 58,924 |  |  |  | - |  |  |  | 58,924 |  |
Auction rate securities |  |  | - |  |  |  | - |  |  |  | 35,852 |  |  |  | 35,852 |  |
Put options related to auction rate securities |  |  | - |  |  |  | - |  |  |  | 3,041 |  |  |  | 3,041 |  |
Total |  |  | $ | 319,942 |  |  |  | $ | 438,013 |  |  |  | $ | 38,893 |  |  |  | $ | 796,848 |  |
Amounts included in: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cash and cash equivalents |  |  | $ | 311,908 |  |  |  | $ | 47,423 |  |  |  | $ | - |  |  |  | $ | 359,331 |  |
Short-term investments |  |  | 8,034 |  |  |  | 390,590 |  |  |  | 12,658 |  |  |  | 411,282 |  |
Investments |  |  | - |  |  |  | - |  |  |  | 23,194 |  |  |  | 23,194 |  |
Prepaid expenses and other current assets |  |  | - |  |  |  | - |  |  |  | 873 |  |  |  | 873 |  |
Other assets |  |  | - |  |  |  | - |  |  |  | 2,168 |  |  |  | 2,168 |  |
Total |  |  | $ | 319,942 |  |  |  | $ | 438,013 |  |  |  | $ | 38,893 |  |  |  | $ | 796,848 |  |
Schedule of quantitative information related to the significant unobservable inputs utilized in Level 3 recurring fair value measurements |
|  | Valuation Technique |  | Unobservable Input |  | Range (Weighted-Average)
Auction Rate Securities: |  |  |  |  |  |
Trading |  | Discounted cash flow |  | Maximum rate probability |  | 0.38%-1.74% (0.94%)
|  |  |  | Principal returned probability |  | 86.88%-95.69% (87.98%)
|  |  |  | Default probability |  | 3.77%-11.57% (11.08%)
|  |  |  | Liquidity risk |  | 3.50%-3.50% (3.50%)
|  |  |  | Recovery rate |  | 60-60 (60)
Auction Rate Securities: |  |  |  |  |  |
Available-for-sale |  | Market comparable bonds |  | Comparable price |  | 71-76 (74)
Put Options |  | Discounted cash flow |  | Counterparty risk |  | 1.01%-1.61% (1.20%)
Summary of changes in fair value of the Company's Level 3 financial assets |
|  | December 31, 2012 |  | December 31, 2011
|  | Auction Rate Securities |  | Put Options |  | Auction Rate Securities |  | Put Options
Opening Balance |  | $ | 35,852 |  | $ | 3,041 |  | $ | 68,252 |  | $ | 3,768
Transfers into Level 3 |  | - |  | - |  | - |  | -
Transfers out of Level 3 |  | - |  | - |  | - |  | -
Total gains (losses) for the period: |  |  |  |  |  |  |  |
Included in earnings |  | 1,897 |  | (1,112) |  | (44) |  | (727)
Included in other comprehensive income |  | 2,482 |  | - |  | 2,409 |  | -
Settlements |  | (17,075) |  | - |  | (34,765) |  | -
Closing Balance |  | $ | 23,156 |  | $ | 1,929 |  | $ | 35,852 |  | $ | 3,041

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