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FAIR VALUE (Tables)

6 Months Ended

Jun. 30, 2018

FAIR VALUE [Abstract]

Assets and Liabilities Measured at Fair Value on a Recurring Basis

The following tables present the fair value hierarchy for those assets and liabilities measured at fair value on a recurring basis (U.S. dollars in thousands):

		Fair Value at June 30, 2018
		Level 1				Level 2				Level 3				Total
Financial assets (liabilities):
Cash equivalents and current investments		$	79,249			$	—			$	—			$	79,249
Other long-term assets			3,566				—				—				3,566
Forward contracts			—				—				—				—
Life insurance contracts			—				—				38,232				38,232
Total		$	82,815			$	—			$	38,232			$	121,047

		Fair Value at December 31, 2017
		Level 1				Level 2				Level 3				Total
Financial assets (liabilities):
Cash equivalents and current investments		$	36,531			$	—			$	—			$	36,531
Other long-term assets			3,726				—				—				3,726
Forward contracts			—				158				—				158
Life insurance contracts			—				—				37,737				37,737
Total		$	40,257			$	158			$	37,737			$	78,152

Changes in Fair Value of Level 3 Marketable Securities

The following table provides a summary of changes in fair value of the Company's Level 3 marketable securities (U.S. dollars in thousands):

Life Insurance Contracts
Beginning balance at April 1, 2018		$	38,929
Actual return on plan assets:
Relating to assets still held at the reporting date			(633	)
Purchases and issuances			—
Sales and settlements			(64	)
Transfers into Level 3			—
Ending balance at June 30, 2018		$	38,232

X

- Definition

Tabular disclosure of financial instruments measured at fair value, including those classified in shareholders' equity measured on a recurring or nonrecurring basis. Disclosures include, but are not limited to, fair value measurements recorded and the reasons for the measurements, level within the fair value hierarchy in which the fair value measurements are categorized and transfers between levels 1 and 2. Nonrecurring fair value measurements are those that are required or permitted in the statement of financial position in particular circumstances.

+ References

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-Name Accounting Standards Codification
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-Section 50
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- Definition

Tabular disclosure of the fair value measurement of assets using significant unobservable inputs (Level 3), a reconciliation of the beginning and ending balances, separately presenting changes during the period 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 asset.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
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