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Fair Value Measurement of Assets and Liabilities (Tables)

6 Months Ended

Jun. 30, 2014

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 June 30, 2014 (in thousands):

Description		June 30, 2014				Level 1				Level 2
Assets:
Cash equivalents
US Treasury securities		$	742			$	0			$	742
Total cash equivalents			742				0				742
Short-term marketable securities:
Available-for-sale:
Government agency securities			1,150				0				1,150
Municipal bonds			976				0				976
Certificates of deposit			3,220				0				3,220
Corporate debentures / bonds			8,157				0				8,157
Total short-term marketable securities			13,503				0				13,503
Total financial assets		$	14,245			$	0			$	14,245

Description		December 31, 2013				Level 1				Level 2
Assets:
Cash equivalents
US Treasury securities		$	487			$	0			$	487
Total cash equivalents			487				0				487
Short-term marketable securities:
Available-for-sale:
Government agency securities			2,351				0				2,351
Municipal bonds			2,829				0				2,829
Certificates of deposit			3,360				0				3,360
Corporate debentures / bonds			10,638				0				10,638
Total short-term marketable securities			19,178				0				19,178
Long-term marketable securities:
Available-for-sale:
Certificates of deposit			1,300				0				1,300
Corporate debentures / bonds			2,143				0				2,143
Total long-term marketable securities			3,443				0				3,443
Total financial assets		$	23,108			$	0			$	23,108

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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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