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Fair Value Measurements (Tables)

9 Months Ended

Sep. 30, 2019

Fair Value Disclosures [Abstract]

Schedule of Assets and Liabilities Measured at Fair Value on Recurring Basis

The following table presents our assets and liabilities measured at fair value on a recurring basis (in thousands):

    

	Fair Value Measurements on a Recurring Basis as of September 30, 2019
Fair value measurements in:	Level 1				Level 2				Level 3				Total
Assets:
Money market accounts	$	137,052			$	—			$	—			$	137,052
Total	$	137,052			$	—			$	—			$	137,052
Liabilities:
Subsidiary unit awards	$	—			$	—			$	185			$	185
Total	$	—			$	—			$	185			$	185

    

	Fair Value Measurements on a Recurring Basis as of December 31, 2018
Fair value measurements in:	Level 1				Level 2				Level 3				Total
Assets:
Money market accounts	$	117,392			$	—			$	—			$	117,392
Total	$	117,392			$	—			$	—			$	117,392
Liabilities:
Subsidiary unit awards	$	—			$	—			$	385			$	385
Total	$	—			$	—			$	385			$	385

Summary of Fair Value of Level 3 Liability

The following table summarizes the change in fair value of the Level 3 liabilities for subsidiary unit awards with significant unobservable inputs (in thousands):    

	Three Months Ended   September 30,								Nine Months Ended   September 30,
	2019				2018				2019				2018
Beginning of period balance	$	185			$	389			$	385			$	3,160
Total losses included in earnings	—				—				—				31
Settlements	—				—				(200		)		(2,802		)
End of period balance	$	185			$	389			$	185			$	389

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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://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (c)
-URI http://asc.fasb.org/extlink&oid=117815213&loc=d3e19207-110258

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=117815213&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/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=117815213&loc=d3e19207-110258

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=117815213&loc=d3e19207-110258

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