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Fair Value Measurements (Tables)

3 Months Ended

Dec. 31, 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
	December 31, 2016				Level 1				Level 2				Level 3
Assets:
Money market	$	44,633			$	44,633			$	—			$	—
Corporate bonds	33,929				—				33,929				—
Commercial paper	13,988				—				13,988				—
Certificates of deposit	7,297				—				7,297				—
Total assets measured at fair value	$	99,847			$	44,633			$	55,214			$	—
Liabilities:
Contingent consideration on acquired business	10,660				$	—			$	—			$	10,660
Total liabilities measured at fair value	$	10,660			$	—			$	—			$	10,660

	Total carrying  value at				Fair Value Measurements Using  Inputs Considered as
	September 30, 2016				Level 1				Level 2				Level 3
Assets:
Money market	$	44,319			$	44,319			$	—			$	—
Corporate bonds	28,767				—				28,767				—
Commercial paper	23,943				—				23,943				—
Certificates of deposit	7,309				—				7,309				—
Government municipal bonds	1,904				—				1,904				—
Total assets measured at fair value	$	106,242			$	44,319			$	61,923			$	—
Liabilities:
Contingent consideration on acquired business	$	9,960			$	—			$	—			$	9,960
Total liabilities measured at fair value	$	9,960			$	—			$	—			$	9,960

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 months ended December 31, 2016 and 2015 (in thousands):

	Three months ended December 31,
	2016				2015
Fair value at October 1	$	9,960			$	—
Purchase price contingent consideration	1,300				10,400
Contingent consideration payments	(518		)		—
Change in fair value of contingent consideration	(82		)		—
Fair value at December 31	$	10,660			$	10,400

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

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- References

No definition available.

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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

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