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Fair Value Measurement of Assets and Liabilities (Tables)

9 Months Ended

Sep. 30, 2012

Fair Value Measurement of Assets and Liabilities [Abstract]

Summary of Company's financial instrument, fair value on a recurring basis

The following table summarizes the Company’s financial instruments measured at fair value on a recurring basis in accordance with the authoritative guidance for fair value measurements as of September 30, 2012 (in thousands):

Description		September 30, 2012				Level 1				Level 2
Assets:
Cash equivalents
Money market funds		$	5,146			$	5,146			$	—
US Treasury securities			1,438				—				1,438
Total cash equivalents			6,584				5,146				1,438
Short-term marketable securities:
Available-for-sale:
Government agency securities			3,681				—				3,681
Municipal bonds			14,689				—				14,689
Certificates of deposit			4,081				—				4,081
Corporate debentures / bonds			17,507				—				17,507
Total short-term marketable securities			39,958				—				39,958
Long-term marketable securities:
Available-for-sale:
Government agency securities			3,001				—				3,001
Municipal bonds			805				—				805
Certificates of deposit			2,368				—				2,368
Total long-term marketable securities			6,174				—				6,174
Total financial assets		$	52,716			$	5,146			$	47,570

The following table summarizes the Company’s financial instruments measured at fair value on a recurring basis in accordance with the authoritative guidance for fair value measurements as of December 31, 2011 (in thousands):

Description		December 31, 2011				Level 1				Level 2
Assets:
Cash equivalents
Money market funds		$	25,137			$	25,137			$	—
US Treasury securities			5,784				—				5,784
Total cash equivalents			30,921				25,137				5,784
Short-term marketable securities:
Available-for-sale:
Government agency securities			6,912				—				6,912
Municipal bonds			8,384				—				8,384
Certificates of deposit			4,321				—				4,321
Corporate debentures / bonds			8,612				—				8,612
Marketable equity securities			38				38				—
Total short-term marketable securities			28,267				38				28,229
Long-term marketable securities:
Available-for-sale:
Government agency securities			3,738				—				3,738
Municipal bonds			5,969				—				5,969
Certificates of deposit			3,788				—				3,788
Total long-term marketable securities			13,495				—				13,495
Total financial assets		$	72,683			$	25,175			$	47,508

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- Definition

Tabular disclosure related to assets and liabilities by class, including financial instruments measured at fair value that are classified in shareholders' equity, if any, that are measured at fair value on a recurring and/or nonrecurring basis in periods after initial recognition. Disclosures include, but are not limited to: (a) the fair value measurements recorded and the reasons for the measurements and (b) the level within the fair value hierarchy in which the fair value measurements are categorized in their entirety (levels 1, 2, 3) as well as transfers between levels 1 and 2.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 157

-Paragraph 6

-Footnote 4

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.



Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 820

-SubTopic 10

-Section 50

-Paragraph 2

-Subparagraph (a,b,bb)

-URI http://asc.fasb.org/extlink&oid=7578670&loc=d3e19207-110258



Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 157

-Paragraph 32

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.



Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 820

-SubTopic 10

-Section 50

-Paragraph 2C

-URI http://asc.fasb.org/extlink&oid=7578670&loc=SL7498348-110258



Reference 5: 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=7578670&loc=d3e19279-110258



Reference 6: 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=7578670&loc=d3e19190-110258



Reference 7: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 157

-Paragraph 33

-Subparagraph a, b

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

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