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FAIR VALUE OF CERTAIN FINANCIAL ASSETS AND LIABILITIES (Tables)

3 Months Ended

Mar. 31, 2015

FAIR VALUE OF CERTAIN FINANCIAL ASSETS AND LIABILITIES

Schedule of financial assets recorded at fair value on a recurring basis

March 31, 2015		Level 1			Level 2			Level 3			Total
Cash		$	162,105		$	-		$	-		$	162,105
Money market funds		197,887			-			-			197,887
Commercial paper		-			15,991			-			15,991
Municipal securities		-			658,539			-			658,539
U.S. government agency securities		-			8,979			-			8,979
Variable rate demand notes		-			3,900			-			3,900
Auction rate securities		-			-			3,910			3,910
Put option related to auction rate securities		-			-			250			250
Foreign currency derivatives		-			216			-			216
Total		$	359,992		$	687,625		$	4,160		$	1,051,777
Amounts included in:
Cash and cash equivalents		$	359,992		$	2,795		$	-		$	362,787
Short-term investments		-			643,374			3,910			647,284
Accounts receivable, net		-			393			-			393
Investments		-			41,240			-			41,240
Prepaid expenses and other current assets		-			-			250			250
Accrued liabilities		-			(177)			-			(177)
Total		$	359,992		$	687,625		$	4,160		$	1,051,777
December 31, 2014		Level 1			Level 2			Level 3			Total
Cash		$	196,090		$	-		$	-		$	196,090
Money market funds		106,928			-			-			106,928
Commercial paper		-			19,482			-			19,482
Municipal securities		-			854,787			-			854,787
U.S. government agency securities		-			9,199			-			9,199
Variable rate demand notes		-			4,001			-			4,001
Auction rate securities		-			-			3,910			3,910
Put option related to auction rate securities		-			-			250			250
Foreign currency derivatives		-			(252)			-			(252)
Total		$	303,018		$	887,217		$	4,160		$	1,194,395
Amounts included in:
Cash and cash equivalents		$	303,018		$	67,305		$	-		$	370,323
Short-term investments		-			777,224			3,910			781,134
Accounts receivable, net		-			83			-			83
Investments		-			42,940			-			42,940
Prepaid expenses and other current assets		-			-			250			250
Accrued liabilities		-			(335)			-			(335)
Total		$	303,018		$	887,217		$	4,160		$	1,194,395

Summary of changes in fair value of the Company's Level 3 financial assets

		Three-Months Ended March 31, 2015						Three-Months Ended March 31, 2014
		Auction Rate Securities			Put Options			Auction Rate Securities			Put Options
Opening Balance		$	3,910		$	250		$	16,184		$	1,092
Transfers into Level 3		-			-			-			-
Transfers out of Level 3		-			-			-			-
Total gains (losses) for the period:
Included in earnings		-			-			67			(68)
Included in other comprehensive income		-			-			-			-
Settlements		-			-			(1,725)			-
Closing Balance		$	3,910		$	250		$	14,526		$	1,024

X

- 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 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=36462937&loc=d3e19190-110258



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-Name Accounting Standards Codification

-Topic 820

-SubTopic 10

-Section 50

-Paragraph 2

-Subparagraph (a),(b)

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- Definition

Tabular disclosure of the fair value measurement of assets using significant unobservable inputs (Level 3), a reconciliation of the beginning and ending balances, separately presenting changes during the period attributable to the following: (1) total gains or losses for the period (realized and unrealized), segregating those gains or losses included in earnings (or changes in net assets) and gains or losses recognized in other comprehensive income (loss), and a description of where those gains or losses included in earnings (or changes in net assets) are reported in the statement of income (or activities); (2) purchases, sales, issues, and settlements (each type disclosed separately); and (3) transfers in and transfers out of Level 3 (for example, transfers due to changes in the observability of significant inputs), by class of asset.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 820

-SubTopic 10

-Section 50

-Paragraph 2

-Subparagraph (c)

-URI http://asc.fasb.org/extlink&oid=36462937&loc=d3e19207-110258



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-Name Accounting Standards Codification

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-SubTopic 10

-Section 50

-Paragraph 3

-URI http://asc.fasb.org/extlink&oid=36462937&loc=d3e19279-110258

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