XML 73 R40.htm IDEA: XBRL DOCUMENT
v2.4.1.9

Fair Value Measurements (Tables) | 12 Months Ended
--- | ---
Mar. 31, 2015
Fair Value Disclosures [Abstract] |
Assets and liabilities measured at fair value on a recurring basis | The following tables present information about our financial assets and liabilities measured at fair value on a recurring basis and indicate the fair value hierarchy of the valuation techniques utilized to determine such fair value:
| Fair value measurement used
| Recorded value as of |  | Active markets for identical assets or liabilities |  | Quoted prices in similar instruments and observable inputs |  | Active markets for unobservable inputs
(In thousands) | March 31, 2015 |  | (Level 1) |  | (Level 2) |  | (Level 3)
Assets: |  |  |  |  |  |  |
Corporate-owned life insurance — non-current | 2,493 |  |  | — |  |  | — |  |  | 2,493 |
Liabilities: |  |  |  |  |  |  |
Contingent consideration — current | $ | 8 |  |  | $ | — |  |  | $ | — |  |  | $ | 8 |
Contingent consideration — non-current | 104 |  |  | — |  |  | — |  |  | 104 |
| Fair value measurement used
| Recorded value as of |  | Active markets for identical assets or liabilities |  | Quoted prices in similar instruments and observable inputs |  | Active markets for unobservable inputs
(In thousands) | March 31, 2014 |  | (Level 1) |  | (Level 2) |  | (Level 3)
Assets: |  |  |  |  |  |  |
Investments | $ | 28,999 |  |  | $ | — |  |  | $ | 28,999 |  |  | $ | — |
Corporate-owned life insurance — current | 1,989 |  |  | — |  |  | — |  |  | 1,989 |
Corporate-owned life insurance — non-current | 2,371 |  |  | — |  |  | — |  |  | 2,371 |
Liabilities: |  |  |  |  |  |  |
Contingent consideration - current | $ | 127 |  |  | $ | — |  |  | $ | — |  |  | $ | 127 |
Contingent consideration - non-current | 1,612 |  |  | — |  |  | — |  |  | 1,612 |
Summary of changes in the fair value of the Level 3 assets and liabilities Corporate-owned life insurance | The following table presents a summary of changes in the fair value of the corporate-owned life insurance Level 3 asset for the fiscal years ended March 31, 2015 and 2014:
| Level 3 assets and liabilities
(In thousands) | 2015 |  | 2014
Corporate-owned life insurance: |  |  |
Balance on April 1 | $ | 4,360 |  |  | $ | 3,673 |
Realized gains | 57 |  |  | — |
Unrealized gain relating to instruments held at reporting date | 65 |  |  | 600 |
Purchases, sales, issuances and settlements, net | (1,989 | ) |  | 87 |
Balance on March 31 | $ | 2,493 |  |  | $ | 4,360 |
Summary of changes in the fair value of the Level 3 assets and liabilities | The following table presents a summary of changes in the fair value of the contingent consideration Level 3 liability for fiscal years ended March 31, 2015 and 2014:
| Level 3 assets and liabilities
(In thousands) | 2015 |  | 2014
Contingent consideration: |  |  |
Balance on April 1 | $ | 1,739 |  |  | $ | — |
Activity, payments and other charges (net) | (9 | ) |  | 1,739 |
Fair value adjustment | (1,618 | ) |  | — |
Balance on March 31 | $ | 112 |  |  | $ | 1,739 |
The fair value of the contingent consideration related to the TMC acquisition was determined by calculating the probability-weighted earn-out payments based on the assessment of the likelihood that certain revenue milestones would be achieved. As of March 31, 2015, due to a decrease in expected revenues associated with the contingent consideration, we recorded a gain of $1.6 million within "Asset write-offs and other fair value adjustments" in the Consolidated Statements of Operations.

X
- Definition Fair Value, Assets and Liabilities Measured on Nonrecurring Basis, Unobservable Inputs Reconciliation [Table Text Block] + References No definition available. + Details
Name: | agys_FairValueAssetsAndLiabilitiesMeasuredOnNonrecurringBasisUnobservableInputReconciliationTableTextBlock
Namespace Prefix: | agys_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

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 + Details
Name: | us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | us-gaap_FairValueDisclosuresAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- 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
Name: | us-gaap_ScheduleOfFairValueAssetsAndLiabilitiesMeasuredOnRecurringBasisTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration