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Financial Instruments (Tables)
 9 Months Ended
Sep. 30, 2013
Schedule of Change in Acquisition-Related Contingent Consideration Liability

The following table represents the changes in the acquisition-related contingent consideration liability during the three and nine months ended September 30, 2013 and 2012:

 

     Three Months Ended
September 30,		      Nine Months Ended
September 30,		  

(in thousands)

    2013     2012      2013     2012  

Beginning balance

    $ 13,285      $ 8,237       $ 16,426      $ 14,990   

Acquisition(1)

      (206 )      1,150         4,323        1,150   

Adjustments to fair value recorded in earnings(2)

      630        403         (6,091 )      (2,581 ) 

Payments

      (166 )      —           (401 )      (1,287 ) 

Elimination of contingency(3)

      —          —           —          (2,534 ) 

Unrealized gains (losses) related to currency translation in other comprehensive income

      73        60         (641 )      112   
  

 

 

    

 

 

     

 

 

    

 

 

  

Ending balance

    $ 13,616      $ 9,850       $ 13,616      $ 9,850   
  

 

 

    

 

 

     

 

 

    

 

 

  

 

(1) 

Includes adjustments during the purchase price allocation period.

 

(2) 

Includes adjustments to fair value related to accretion and remeasurement of contingent consideration which are recorded in “Acquisition-related contingent consideration” on the Condensed Consolidated Statements of Comprehensive Income (Loss).

 

(3) 

During the nine months ended September 30, 2012, we fixed an acquisition-related contingent consideration liability in the amount of $2.5 million. The non-contingent consideration liability is no longer required to be remeasured to fair value and, accordingly, is not classified as a Level 3 measurement.
Schedule of Financial Assets and Liabilities Measured at Fair Value

The following table presents financial liabilities measured at fair value:

 

     Quoted Prices
in Active
Markets for
Identical Assets
(Level 1)		      Significant
Other
Observable
Inputs
(Level 2)		      Significant
Unobservable
Inputs
(Level 3)		      Total  

As of September 30, 2013

            

Liabilities:

            

Acquisition-related contingent consideration, including current portion

    $ —         $ —         $ 13,616       $ 13,616   

As of December 31, 2012

            

Liabilities:

            

Acquisition-related contingent consideration, including current portion

    $ —         $ —         $ 16,426       $ 16,426