XML 91 R26.htm IDEA: XBRL DOCUMENT v2.4.0.8

Fair Value Measurements (Tables)

12 Months Ended

Dec. 31, 2013

Fair Value Measurements

Schedule of assets and liabilities measured on a recurring basis, at fair value

The major categories of assets and liabilities measured on a recurring basis, at fair value, as of December 31, 2013 and 2012 are as follows (in thousands):

		December 31, 2013
		Level 1			Level 2			Level 3			Total
U.S. treasuries		$	130,977		$	—		$	—		$	130,977
Corporate debt		—			77,601			—			77,601
Government agency securities		—			61,013			—			61,013
Commercial paper		—			11,947			—			11,947
Derivative instrument		—			907			—			907
Contingent consideration		—			—			(29,368		)	(29,368		)

		December 31, 2012 (1)
		Level 1			Level 2			Level 3			Total
U.S. treasuries		$	278,698		$	—		$	—		$	278,698
Government agency securities		—			123,054			—			123,054
Derivative instrument		—			248			—			248

(1) December 31, 2012 table has been conformed to present year presentation.

Schedule of the reconciliation of the amount in Level 3

A reconciliation of the amount in Level 3 is as follows (in thousands):

		Level 3
Balance at December 31, 2012		$	—
Addition of contingent consideration		(33,539		)
Payment on contingent consideration		5,000
Fair value adjustment of contingent consideration		(829		)
Balance at December 31, 2013		$	(29,368	)

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 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://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=25499696&loc=d3e19279-110258



Reference 2: 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=25499696&loc=d3e19207-110258

+ Details

Name:	us-gaap_FairValueLiabilitiesMeasuredOnRecurringBasisUnobservableInputReconciliationTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
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=25499696&loc=d3e19190-110258

+ Details

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