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FAIR VALUE OF CERTAIN FINANCIAL ASSETS AND LIABILITIES (Tables) | 9 Months Ended
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Sep. 30, 2015
FAIR VALUE OF CERTAIN FINANCIAL ASSETS AND LIABILITIES |
Schedule of financial assets and liabilities recorded at fair value on a recurring basis |
September 30, 2015 |  | Level 1 |  | Level 2 |  | Level 3 |  | Total |
Cash |  | $ | 194,242 |  | $ | - |  | $ | - |  | $ | 194,242 |
Money market funds |  | 624,007 |  | - |  | - |  | 624,007 |
Commercial paper |  | - |  | 361,833 |  | - |  | 361,833 |
U.S. Treasuries |  | - |  | 111,993 |  | - |  | 111,993 |
Certificates of deposit |  | - |  | 115,509 |  | - |  | 115,509 |
Municipal securities |  | - |  | 670,186 |  | - |  | 670,186 |
U.S. government agency securities |  | - |  | 740,525 |  | - |  | 740,525 |
Variable rate demand notes |  | - |  | - |  | - |  | - |
Auction rate securities |  | - |  | - |  | 1,487 |  | 1,487 |
Put option related to auction rate securities |  | - |  | - |  | 48 |  | 48 |
Foreign currency derivatives |  | - |  | (570 | ) | - |  | (570 | )
Total |  | $ | 818,249 |  | $ | 1,999,476 |  | $ | 1,535 |  | $ | 2,819,260 |
Amounts included in: |  |  |  |  |  |  |  |  |
Cash and cash equivalents |  | $ | 818,249 |  | $ | 422,468 |  | $ | - |  | $ | 1,240,717 |
Short-term investments |  | - |  | 1,543,223 |  | 1,487 |  | 1,544,710 |
Accounts receivable, net |  | - |  | 48 |  | - |  | 48 |
Investments |  | - |  | 34,355 |  | - |  | 34,355 |
Prepaid expenses and other current assets |  | - |  | - |  | 48 |  | 48 |
Accrued liabilities |  | - |  | (618 | ) | - |  | (618 | )
Total |  | $ | 818,249 |  | $ | 1,999,476 |  | $ | 1,535 |  | $ | 2,819,260 |
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 September 30, 2015 |  | Three-Months Ended September 30, 2014 |
|  | Auction Rate Securities |  | Put Options |  | Auction Rate Securities |  | Put Options |
Opening Balance |  | $ | 3,246 |  | $ | 189 |  | $ | 12,819 |  | $ | 994 |
Transfers into Level 3 |  | - |  | - |  | - |  | - |
Transfers out of Level 3 |  | - |  | - |  | - |  | - |
Total gains (losses) for the period: |  |  |  |  |  |  |  |  |
Included in earnings |  | 141 |  | (141) |  | 648 |  | (674) |
Included in other comprehensive income |  | - |  | - |  | - |  | - |
Settlements |  | (1,900) |  | - |  | (8,625) |  | - |
Closing Balance |  | $ | 1,487 |  | $ | 48 |  | $ | 4,842 |  | $ | 320 |
|  | Nine-Months Ended September 30, 2015 |  | Nine-Months Ended September 30, 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 |  | 202 |  | (202) |  | 732 |  | (772) |
Included in other comprehensive income |  | - |  | - |  | - |  | - |
Settlements |  | (2,625) |  | - |  | (12,074) |  | - |
Closing Balance |  | $ | 1,487 |  | $ | 48 |  | $ | 4,842 |  | $ | 320 |

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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 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=36462937&loc=d3e19279-110258 + 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=36462937&loc=d3e19190-110258 + Details
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