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Fair Value Measurement (Tables)

9 Months Ended

Sep. 30, 2014

Fair Value Disclosures [Abstract]

Schedule of Fair Value, Assets and Liabilities

The Company’s financial assets and liabilities subject to fair value measurements as of September 30, 2014 and December 31, 2013 are as follows: 

Note F – Fair Value Measurement (continued)

						September 30, 2014
						Fair Value Measurements
		Fair value				Level 1				Level 2				Level 3
Assets:
Cash equivalents		$	102,277			$	102,277			$	—			$	—
Current marketable securities – available for sale (a)		16,989				16,989				—				—
Note receivable – related party		3,581				—				—				3,581
Note receivable from seller of SM Canada (b)		2,440				—				—				2,440
Long-term marketable securities – available for sale (c)		2,573				2,573				—				—
Total assets		$	127,860			$	121,839			$	—			$	6,021
Liabilities:
Forward contracts		$	194			$	—			$	194			$	—
Contingent consideration (d)		29,558				—				—				29,558
Total liabilities		$	29,752			$	—			$	194			$	29,558
(a) Current marketable securities includes unrealized gains of $5 and unrealized losses of $0.6.
(b) The decrease in the balance of the note receivable from seller of SM Canada at September 30, 2014 compared to December 31, 2013 is due to principal payments of $640 in the first quarter of 2014, offset by $21 in foreign currency translation.
(c) Long-term marketable securities includes unrealized losses of $101.
(d) The decrease in the contingent consideration at September 30, 2014 compared to December 31, 2013 is due to an earn-out payment of $3,315 during the second quarter of 2014 to the seller of SM Canada, an earn-out payment of $5,160 during the third quarter of 2014 to the seller of Cejon, the addition of the estimate of earn-out payments to the seller of Dolce Vita of $4,616 as well as reduction of $1,378 due to a change in estimate of expected payments.

						December 31, 2013
						Fair Value Measurements
		Fair value				Level 1				Level 2				Level 3
Assets:
Cash equivalents		$	102,247			$	102,247			$	—			$	—
Current marketable securities – available for sale (a)		20,591				20,591				—				—
Note receivable – related party		3,581				—				—				3,581
Note receivable from seller of SM Canada		3,171				—				—				3,171
Long-term marketable securities – available for sale (b)		91,267				91,267				—				—
Total assets		$	220,857			$	214,105			$	—			$	6,752
Liabilities:
Forward contracts		$	460			$	—			$	460			$	—
Contingent consideration		34,795				—				—				34,795
Total liabilities		$	35,255			$	—			$	460			$	34,795
(a) Current marketable securities includes unrealized gains of $59.
(b) Long-term marketable securities includes unrealized gains of $1,387 and unrealized losses of $4,530.

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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/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

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