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FAIR VALUE (Tables) | 9 Months Ended
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Sep. 30, 2013
Fair Value Disclosures [Abstract] |
Summary of fair value hierarchy for its financial assets and liabilities measured at fair value on a recurring basis | The following table represents the Company's fair value hierarchy for its financial assets (cash, cash equivalents and investments) and liabilities measured at fair value on a recurring basis as of September 30, 2013 (in thousands):
| Level 1 |  | Level 2 |  | Level 3 |  | Total
Assets: |  |  |  |  |  |  |
Cash | $ | 136,909 |  |  | $ | — |  |  | $ | — |  |  | $ | 136,909 |
Money market funds | 32,338 |  |  | — |  |  | — |  |  | 32,338 |
Commercial paper | 53,691 |  |  | — |  |  | — |  |  | 53,691 |
Auction rate securities | — |  |  | — |  |  | 21,675 |  |  | 21,675 |
Total assets measured at fair value | $ | 222,938 |  |  | $ | — |  |  | $ | 21,675 |  |  | $ | 244,613 |
Liabilities: |  |  |  |  |  |  |
Deferred consideration | $ | — |  |  | $ | — |  |  | $ | 1,208 |  |  | $ | 1,208 |
Total liabilities measured at fair value | $ | — |  |  | $ | — |  |  | $ | 1,208 |  |  | $ | 1,208 |
The following table represents the Company's fair value hierarchy for its financial assets (cash, cash equivalents and investments) and liabilities measured at fair value on a recurring basis as of December 31, 2012 (in thousands):
| Level 1 |  | Level 2 |  | Level 3 |  | Total
Assets: |  |  |  |  |  |  |
Cash | $ | 135,232 |  |  | $ | — |  |  | $ | — |  |  | $ | 135,232 |
Money market funds | 20,775 |  |  | — |  |  | — |  |  | 20,775 |
Commercial paper | 20 |  |  | — |  |  | — |  |  | 20 |
Government-sponsored enterprise obligations | — |  |  | 37 |  |  | — |  |  | 37 |
Auction rate securities | — |  |  | — |  |  | 21,662 |  |  | 21,662 |
Total assets measured at fair value | $ | 156,027 |  |  | $ | 37 |  |  | $ | 21,662 |  |  | $ | 177,726 |
Liabilities: |  |  |  |  |  |  |  |  |  |  |
Deferred consideration | $ | — |  |  | $ | — |  |  | $ | 2,304 |  |  | $ | 2,304 |
Total liabilities measured at fair value | $ | — |  |  | $ | — |  |  | $ | 2,304 |  |  | $ | 2,304 |
Summary of changes in the fair value of the company's level 3 assets | The following tables summarize changes in fair value of the Company’s Level 3 assets for the three and nine months ended September 30, 2013 and 2012 (in thousands):
| Three Months Ended September 30, |  | Nine Months Ended September 30,
| 2013 |  | 2012 |  | 2013 |  | 2012
Balance at beginning of period | $ | 21,675 |  |  | $ | 24,976 |  |  | $ | 21,662 |  |  | $ | 24,584 |
Auction rate securities upon acquisition | — |  |  | — |  |  | — |  |  | 442 |
Change in unrealized gain included in accumulated other comprehensive loss | — |  |  | 735 |  |  | 63 |  |  | 735 |
Settlements | — |  |  | (4,150 | ) |  | (50 | ) |  | (4,200 | )
Balance at end of period | $ | 21,675 |  |  | $ | 21,561 |  |  | $ | 21,675 |  |  | $ | 21,561 |
5. | FAIR VALUE — (CONTINUED)
The following table summarizes changes in fair value of the Company’s Level 3 assets from December 31, 2007 to September 30, 2013 (in thousands):
| Auction Rate Securities
Balance at December 31, 2007 | $ | 53,975 |
Change in unrealized loss included in accumulated other comprehensive loss | (3,710 | )
Settlements | (20,925 | )
Balance at December 31, 2008 | 29,340 |
Change in unrealized gain included in accumulated other comprehensive loss | 684 |
Settlements | (300 | )
Balance at December 31, 2009 | 29,724 |
Change in unrealized gain included in accumulated other comprehensive loss | 40 |
Settlements | (575 | )
Balance at December 31, 2010 | 29,189 |
Change in unrealized gain included in accumulated other comprehensive loss | 245 |
Settlements | (4,850 | )
Balance at December 31, 2011 | 24,584 |
Auction rate securities upon acquisition | 442 |
Change in unrealized gain included in accumulated other comprehensive loss | 836 |
Settlements | (4,200 | )
Balance at December 31, 2012 | 21,662 |
Change in unrealized gain included in accumulated other comprehensive loss | 63 |
Settlements | (50 | )
Balance at September 30, 2013 | $ | 21,675 |
Summary of changes in the fair value of the company's level 3 liabilities | The following tables summarize changes in fair value of the Company’s Level 3 liabilities for the three and nine months ended September 30, 2013 and 2012 (in thousands):
| Three Months Ended September 30, |  | Nine Months Ended September 30,
| 2013 |  | 2012 |  | 2013 |  | 2012
Balance at beginning of period | $ | 1,146 |  |  | $ | 2,072 |  |  | $ | 2,304 |  |  | $ | — |
Deferred consideration upon acquisition | — |  |  | — |  |  | — |  |  | 2,011 |
Accretion for period | 62 |  |  | 113 |  |  | 248 |  |  | 174 |
Payments made during period | — |  |  | — |  |  | (1,344 | ) |  | — |
Balance at end of period | $ | 1,208 |  |  | $ | 2,185 |  |  | $ | 1,208 |  |  | $ | 2,185 |
The following table summarizes changes in fair value of the Company’s Level 3 liabilities from December 31, 2011 to September 30, 2013 (in thousands):
| Deferred Consideration
Balance at December 31, 2011 | $ | — |
Deferred consideration upon acquisition | 2,011 |
Accretion for 2012 | 293 |
Balance at December 31, 2012 | 2,304 |
Accretion from January 1, 2013 – September 30, 2013 | 248 |
Payments made from January 1, 2013 – September 30, 2013 | (1,344 | )
Balance at September 30, 2013 | $ | 1,208 |

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- 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=25499696&loc=d3e19190-110258 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (a),(b) -URI http://asc.fasb.org/extlink&oid=25499696&loc=d3e19207-110258 + Details
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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 3 -URI http://asc.fasb.org/extlink&oid=25499696&loc=d3e19279-110258 Reference 2: 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=25499696&loc=d3e19207-110258 + Details
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- Definition Tabular disclosure of the fair value measurement of liabilities using significant unobservable inputs (Level 3), a reconciliation of the beginning and ending balances, separately presenting changes 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 liability. + References Reference 1: 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=25499696&loc=d3e19279-110258 Reference 2: 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=25499696&loc=d3e19207-110258 + Details
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