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FAIR VALUE OF CERTAIN FINANCIAL ASSETS AND LIABILITIES (Tables)

9 Months Ended

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

X

- 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

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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

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