XML 38 R27.htm IDEA: XBRL DOCUMENT
v3.5.0.2

Fair Value Measurements (Tables) | 9 Months Ended
--- | ---
Jun. 30, 2016
Fair Value Disclosures [Abstract] |
Fair Value of Assets Measured on Recurring Basis | The following tables provide information by level for financial assets and liabilities that are measured at fair value on a recurring basis (in thousands):
| Total carrying value at |  | Fair Value Measurements Using Inputs Considered as
| June 30, 2016 |  | Level 1 |  | Level 2 |  | Level 3
Assets: |  |  |  |  |  |  |
Money market | $ | 27,646 |  |  | $ | 27,646 |  |  | $ | — |  |  | $ | — |
Corporate bonds | 34,073 |  |  | — |  |  | 34,073 |  |  | — |
Commercial paper | 23,954 |  |  | — |  |  | 23,954 |  |  | — |
Certificates of deposit | 9,327 |  |  | — |  |  | 9,327 |  |  | — |
Government municipal bonds | 3,104 |  |  | — |  |  | 3,104 |  |  | — |
Total assets measured at fair value | $ | 98,104 |  |  | $ | 27,646 |  |  | $ | 70,458 |  |  | $ | — |
Liabilities: |  |  |  |  |  |  |
Contingent consideration on acquired business | 10,587 |  |  | $ | — |  |  | $ | — |  |  | $ | 10,587 |
Total liabilities measured at fair value | $ | 10,587 |  |  | $ | — |  |  | $ | — |  |  | $ | 10,587 |
| Total carrying value at |  | Fair Value Measurements Using Inputs Considered as
| September 30, 2015 |  | Level 1 |  | Level 2 |  | Level 3
Assets: |  |  |  |  |  |  |
Money market | $ | 14,436 |  |  | $ | 14,436 |  |  | $ | — |  |  | $ | — |
Corporate bonds | 35,840 |  |  | — |  |  | 35,840 |  |  | — |
Commercial paper | 7,985 |  |  | — |  |  | 7,985 |  |  | — |
Certificates of deposit | 13,768 |  |  | — |  |  | 13,768 |  |  | — |
Government municipal bonds | 3,224 |  |  | — |  |  | 3,224 |  |  | — |
Total assets measured at fair value | $ | 75,253 |  |  | $ | 14,436 |  |  | $ | 60,817 |  |  | $ | — |
Fair Value of Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation | The following table presents a reconciliation of the liability measured at fair value on a recurring basis using significant unobservable inputs (Level 3) for the three and nine months ended June 30, 2016 (in thousands):
| Three months ended June 30, 2016 |  | Nine months ended June 30, 2016
Fair value at beginning of period | $ | 10,522 |  |  | $ | — |
Purchase price contingent consideration | — |  |  | 10,400 |
Change in fair value of contingent consideration | 65 |  |  | 187 |
Fair value at end of period | $ | 10,587 |  |  | $ | 10,587 |

X
- Definition Tabular disclosure of assets, including [financial] instruments measured at fair value that are classified in stockholders' equity, if any, by class 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 2 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=66048111&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 1 -URI http://asc.fasb.org/extlink&oid=66048111&loc=d3e19190-110258 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=66048111&loc=d3e19207-110258 + Details
Name: | us-gaap_FairValueAssetsMeasuredOnRecurringBasisTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + 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=66048111&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=66048111&loc=d3e19207-110258 + Details
Name: | us-gaap_FairValueLiabilitiesMeasuredOnRecurringBasisUnobservableInputReconciliationTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration