XML 27 R25.htm IDEA: XBRL DOCUMENT
v2.4.0.6

Fair Value Measurement of Assets and Liabilities (Tables) | 12 Months Ended
--- | ---
Dec. 31, 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 December 31, 2012 (in thousands):
Description |  | Balance as of December 31, 2012 |  |  | Level 1 |  |  | Level 2 |
Assets: |  |  |  |  |  |  |  |  |  |  |  |
Cash equivalents |  |  |  |  |  |  |  |  |  |  |  |
Money market funds |  | $ | 47 |  |  | $ | 47 |  |  | $ | 0 |
US Treasury securities |  |  | 3,429 |  |  |  | 0 |  |  |  | 3,429 |
Total cash equivalents |  |  | 3,476 |  |  |  | 47 |  |  |  | 3,429 |
Short-term marketable securities: |  |  |  |  |  |  |  |  |  |  |  |
Available-for-sale: |  |  |  |  |  |  |  |  |  |  |  |
Government agency securities |  |  | 3,266 |  |  |  | 0 |  |  |  | 3,266 |
Municipal bonds |  |  | 11,260 |  |  |  | 0 |  |  |  | 11,260 |
Certificates of deposit |  |  | 6,205 |  |  |  | 0 |  |  |  | 6,205 |
Corporate debentures / bonds |  |  | 17,333 |  |  |  | 0 |  |  |  | 17,333 |
Total short-term marketable securities |  |  | 38,064 |  |  |  | 0 |  |  |  | 38,064 |
Long-term marketable securities: |  |  |  |  |  |  |  |  |  |  |  |
Available-for-sale: |  |  |  |  |  |  |  |  |  |  |  |
Certificates of deposit |  |  | 1,201 |  |  |  | 0 |  |  |  | 1,201 |
Total long-term marketable securities |  |  | 1,201 |  |  |  | 0 |  |  |  | 1,201 |
Total financial assets |  | $ | 42,741 |  |  | $ | 47 |  |  | $ | 42,694 |
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 |  | Balance as of December 31, 2011 |  |  | Level 1 |  |  | Level 2 |
Assets: |  |  |  |  |  |  |  |  |  |  |  |
Cash equivalents |  |  |  |  |  |  |  |  |  |  |  |
Money market funds |  | $ | 25,137 |  |  | $ | 25,137 |  |  | $ | 0 |
US Treasury securities |  |  | 5,784 |  |  |  | 0 |  |  |  | 5,784 |
Total cash equivalents |  |  | 30,921 |  |  |  | 25,137 |  |  |  | 5,784 |
Short-term marketable securities: |  |  |  |  |  |  |  |  |  |  |  |
Available-for-sale: |  |  |  |  |  |  |  |  |  |  |  |
Government agency securities |  |  | 6,912 |  |  |  | 0 |  |  |  | 6,912 |
Municipal bonds |  |  | 8,384 |  |  |  | 0 |  |  |  | 8,384 |
Certificates of deposit |  |  | 4,321 |  |  |  | 0 |  |  |  | 4,321 |
Corporate debentures / bonds |  |  | 8,612 |  |  |  | 0 |  |  |  | 8,612 |
Marketable equity securities |  |  | 38 |  |  |  | 38 |  |  |  | 0 |
Total short-term marketable securities |  |  | 28,267 |  |  |  | 38 |  |  |  | 28,229 |
Long-term marketable securities: |  |  |  |  |  |  |  |  |  |  |  |
Available-for-sale: |  |  |  |  |  |  |  |  |  |  |  |
Government agency securities |  |  | 3,738 |  |  |  | 0 |  |  |  | 3,738 |
Municipal bonds |  |  | 5,969 |  |  |  | 0 |  |  |  | 5,969 |
Certificates of deposit |  |  | 3,788 |  |  |  | 0 |  |  |  | 3,788 |
Total long-term marketable securities |  |  | 13,495 |  |  |  | 0 |  |  |  | 13,495 |
Total financial assets |  | $ | 72,683 |  |  | $ | 25,175 |  |  | $ | 47,508 |
Summary of Level 3 activity for our contingent consideration liability | The table below presents Level 3 activity for our contingent consideration liability for the twelve months ended December 31, 2011 (in thousands):
Contingent consideration liability |  | Level 3 |
Beginning balance at January 1, 2011 |  | $ | (880 | )
Adjustments |  |  | 880 |
Ending balance at December 31, 2011 |  | $ | 0 |

X
- 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. + Details
Name: | us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringBasisAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- 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://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=7578670&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 3 -URI http://asc.fasb.org/extlink&oid=7578670&loc=d3e19279-110258 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 157 -Paragraph 32 -Subparagraph c -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. + Details
Name: | us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration