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Long-Term Investments | 6 Months Ended
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Jun. 30, 2015
Long-Term Investments | Note 6. Long-Term Investments The Company maintains an investment in Aduro historically carried under the cost basis of accounting and carried at zero on its unaudited condensed consolidated balance sheets. In April 2015, Aduro’s common stock began trading on the NASDAQ Global Select Market, trading under the symbol “ADRO”. At the time of Aduro’s initial public offering (“IPO”), the Company’s preferred shares in Aduro converted to 396,700 shares of common stock, and the fair value of the Company’s investment became readily determinable. As a result of the IPO, the Company no longer accounts for the investment in Aduro under the cost basis of accounting. The Company now reflects the investment in Aduro as an available-for-sale security on the consolidated balance sheet (Note 2) and will adjust the investment to fair value each quarterly reporting period, with changes in fair value recorded within other comprehensive income (loss), net of tax.

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- Definition The entire disclosure for investments accounted for under the cost-method. The carrying amount of such investments may be adjusted, for example, distributions in excess of cost (return of capital) or for other-than-temporary impairments. The cost method and lower-of-cost or market, an adaptation of the cost method, is generally followed for most investments in noncontrolled corporations, in some corporate joint ventures, and to a lesser extent in unconsolidated subsidiaries in which the entity does not have the ability to exercise significant influence. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 325 -SubTopic 20 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6872867&loc=d3e40691-111596 + Details
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