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Fair Value Measurement (Tables) | 9 Months Ended
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Sep. 30, 2015
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, 2015 and December 31, 2014 are as follows:
|  |  |  | September 30, 2015
|  |  |  | Fair Value Measurements
|  | Fair value |  | Level 1 |  | Level 2 |  | Level 3
Assets: |  |  |  |  |  |  |  |  |  |  |  |
Cash equivalents |  | $ | 2,423 |  |  | $ | 2,423 |  |  | $ | — |  |  | $ | — |
Current marketable securities – available for sale (a) |  | 22,834 |  |  | 22,834 |  |  | — |  |  | — |
Note receivable – related party (b) |  | 3,074 |  |  | — |  |  | — |  |  | 3,074 |
Note receivable from seller of SM Canada (c) |  | 1,197 |  |  | — |  |  | — |  |  | 1,197 |
Long-term marketable securities – available for sale (d) |  | 89,705 |  |  | 89,705 |  |  | — |  |  | — |
Total assets |  | $ | 119,233 |  |  | $ | 114,962 |  |  | $ | — |  |  | $ | 4,271 |
Liabilities: |  |  |  |  |  |  |  |  |  |  |  |
Forward contracts |  | $ | 1,460 |  |  | $ | — |  |  | $ | 1,460 |  |  | $ | — |
Contingent consideration (e) |  | 33,179 |  |  | — |  |  | — |  |  | 33,179 |
Total liabilities |  | $ | 34,639 |  |  | $ | — |  |  | $ | 1,460 |  |  | $ | 33,179 |
(a) Current marketable securities includes unrealized losses of $639.
(b) The decrease in the balance of the note receivable from related party is due to forgiveness of $306, partially offset by accrued interest income of $52 (see Note I).
(c) The decrease in the balance of the note receivable from the seller of SM Canada is due to principal payments of $342 made in the second and third quarter in connection with the earn-out payment and of $339 in foreign currency translation.
(d) Long-term marketable securities includes unrealized gains of $151 and unrealized losses of $962.
(e) The decrease in the contingent consideration at September 30, 2015 compared to December 31, 2014 is due to an earn-out payment of $2,950 during the second quarter of 2015 to the seller of SM Canada and a decrease of $2,504 due to a change in estimate of the expected payments.
Note F – Fair Value Measurement (continued)
|  |  |  | December 31, 2014
|  |  |  | Fair Value Measurements
|  | Fair value |  | Level 1 |  | Level 2 |  | Level 3
Assets: |  |  |  |  |  |  |  |  |  |  |  |
Cash equivalents |  | $ | 2,280 |  |  | $ | 2,280 |  |  | $ | — |  |  | $ | — |
Current marketable securities – available for sale (a) |  | 31,198 |  |  | 31,198 |  |  | — |  |  | — |
Note receivable – related party (b) |  | 3,328 |  |  | — |  |  | — |  |  | 3,328 |
Note receivable from seller of SM Canada (c) |  | 1,878 |  |  | — |  |  | — |  |  | 1,878 |
Long-term marketable securities – available for sale (d) |  | 90,446 |  |  | 90,446 |  |  | — |  |  | — |
Total assets |  | $ | 129,130 |  |  | $ | 123,924 |  |  | $ | — |  |  | $ | 5,206 |
Liabilities: |  |  |  |  |  |  |  |  |  |  |  |
Forward contracts |  | $ | 2,334 |  |  | $ | — |  |  | $ | 2,334 |  |  | $ | — |
Contingent consideration (e) |  | 38,633 |  |  | — |  |  | — |  |  | 38,633 |
Total liabilities |  | $ | 40,967 |  |  | $ | — |  |  | $ | 2,334 |  |  | $ | 38,633 |
(a) Current marketable securities includes unrealized gains of $1 and unrealized losses of $145.
(b) The decrease in the balance of the note receivable from related party is due to one-tenth forgiveness of $409, partially offset by accrued interest income of $156.
(c) The decrease in the balance of the note receivable from the seller of SM Canada is due to principal payments of $893 and $400 in foreign currency translation.
(d) Long-term marketable securities includes unrealized gains of $11 and unrealized losses of $589.
(e) The change in the contingent consideration 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 and a decrease of $2,139 due to a change in estimate of expected payments. These were offset by the addition of earn-out payments to the seller of Dolce Vita of $4,616 and SM Mexico of $9,836.

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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=36462937&loc=d3e19190-110258 + Details
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