XML 43 R33.htm IDEA: XBRL DOCUMENT
v3.5.0.2

Fair Value Measurement (Tables) | 9 Months Ended
--- | ---
Sep. 30, 2016
Assets Measured at Fair Value on Recurring Basis | The following fair value hierarchy table presents information about each major category of the Company’s assets measured at fair value on a recurring basis as of September 30, 2016 (in thousands):
|  | Fair value measurement at reporting date using: |
|  | Quoted prices in active markets for identical assets (Level 1) |  |  | Significant other observable inputs (Level 2) |  |  | Significant unobservable inputs (Level 3) |  |  | Total |
Assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Money market funds |  | $ | 117,733 |  |  | $ | — |  |  | $ | — |  |  | $ | 117,733 |
U.S. Government and agency securities |  |  | 2,017 |  |  |  | 500 |  |  |  | — |  |  |  | 2,517 |
Corporate and other debt securities |  |  | — |  |  |  | 18,542 |  |  |  | — |  |  |  | 18,542 |
Total |  | $ | 119,750 |  |  | $ | 19,042 |  |  | $ | — |  |  | $ | 138,792 |
Liabilities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Contingent consideration – short-term |  | $ | — |  |  | $ | — |  |  | $ | 6,261 |  |  | $ | 6,261 |
Total |  | $ | — |  |  | $ | — |  |  | $ | 6,261 |  |  | $ | 6,261 |
Rollforward of Fair Value of Contingent Consideration | The following table provides a rollforward of the fair value of contingent consideration (in thousands):
Balance at December 31, 2015 |  | $ | 6,788 |
Additions |  |  | 928 |
Payments |  |  | (4,781 | )
Foreign currency translation adjustments |  |  | 9 |
Changes in fair value |  |  | 3,317 |
Balance at September 30, 2016 |  | $ | 6,261 |
Refine Technology, LLC |
Quantitative Information Associated With Fair Value Measurement of Contingent Consideration | The following tables provide quantitative information associated with the fair value measurement of the Company’s contingent consideration related to Refine using Level 3 inputs (in thousands):
|  | Contingent Consideration
|  | Refine
Fair value as of September 30, 2016 |  | $5,175
Valuation technique |  | Probability-adjusted discounted cash flow
Remaining period in which milestones can be achieved |  | 2016
|  | Fixed Earn-out |  |  | Maximum Variable Earn-out |  |  | Accrued Balance |
2016 |  |  | 4,250 |  |  |  | 1,300 |  |  |  | 5,175 |
Atoll GmbH |
Quantitative Information Associated With Fair Value Measurement of Contingent Consideration | The following table provides quantitative information associated with the fair value measurement of the Company’s contingent consideration related to Atoll using Level 3 inputs (in thousands):
|  | Contingent Consideration
|  | Atoll
Fair value as of September 30, 2016 |  | $1,085
Valuation technique |  | Probability-weighted expected return method.
Remaining period in which milestones can be achieved |  | 2016

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 2 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=66048111&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 1 -URI http://asc.fasb.org/extlink&oid=66048111&loc=d3e19190-110258 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=66048111&loc=d3e19207-110258 + Details
Name: | us-gaap_FairValueAssetsMeasuredOnRecurringBasisTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of quantitative information about the inputs used in the fair value measurement of liabilities. This disclosure may include, but is not limited to, the fair value of the liability, valuation technique used to measure fair value, the inputs used to measure fair value, the ranges of the inputs, and the weighted averages of the inputs. + 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 (bbb) -URI http://asc.fasb.org/extlink&oid=66048111&loc=d3e19207-110258 + Details
Name: | us-gaap_FairValueInputsLiabilitiesQuantitativeInformationTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- 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=66048111&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=66048111&loc=d3e19207-110258 + Details
Name: | us-gaap_FairValueLiabilitiesMeasuredOnRecurringBasisUnobservableInputReconciliationTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | us-gaap_BusinessAcquisitionAxis=rgen_RefineTechnologyLimitedLiabilityCompanyMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_BusinessAcquisitionAxis=rgen_AtollGmbHMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |