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Fair Value Measurement of Assets and Liabilities (Tables)

9 Months Ended

Sep. 30, 2013

Fair Value Disclosures [Abstract]

Summary of Company's Financial Instruments, 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, 2013 (in thousands):

Description		September 30, 2013				Level 1				Level 2
Assets:
Cash equivalents
Money market funds		$	47			$	47			$	0
US Treasury securities			2,208				0				2,208
Total cash equivalents			2,255				47				2,208
Short-term marketable securities:
Available-for-sale:
Government agency securities			3,353				0				3,353
Municipal bonds			5,877				0				5,877
Certificates of deposit			5,001				0				5,001
Corporate debentures / bonds			10,201				0				10,201
Total short-term marketable securities			24,432				0				24,432
Long-term marketable securities:
Available-for-sale:
Certificates of deposit			2,740				0				2,740
Corporate debentures / bonds			2,576				0				2,576
Total long-term marketable securities			5,316				0				5,316
Total financial assets		$	32,003			$	47			$	31,956

Description		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

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- 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

Reference 1: 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=25499696&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 2C

-URI http://asc.fasb.org/extlink&oid=25499696&loc=SL7498348-110258



Reference 3: 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=25499696&loc=d3e19279-110258



Reference 4: 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=25499696&loc=d3e19190-110258

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