XML 33 R22.htm IDEA: XBRL DOCUMENT v3.10.0.1

Fair Value Measurements (Tables)

9 Months Ended

Sep. 30, 2018

Fair Value Disclosures [Abstract]

Contingent Purchase Price Consideration, Measured at Estimated Fair Value on Recurring Basis

The following tables present information about the Company's assets and liabilities measured at fair value on a recurring basis in the condensed consolidated balance sheets (in thousands):

Description	September 30, 2018				Quoted Prices In     Active Markets (Level 1)				Significant Other Observable  Inputs (Level 2)				Unobservable  Inputs (Level 3)
Assets:
Cash equivalents	$	6,774			$	6,774			$	—			$	—
Total assets measured and recorded at fair value	$	6,774			$	6,774			$	—			$	—
Liabilities:
Warrants potentially settleable in cash	$	975			$	—			$	—			$	975
Contingent consideration	5,319				—				—				5,319
Total liabilities measured and recorded at fair value	$	6,294			$	—			$	—			$	6,294

Description	December 31, 2017				Quoted Prices In     Active Markets (Level 1)				Significant Other Observable  Inputs (Level 2)				Unobservable  Inputs (Level 3)
Assets:
Cash equivalents	$	1,662			$	1,662			$	—			$	—
Restricted cash equivalents	10,245				10,245				—				—
Total assets measured and recorded at fair value	$	11,907			$	11,907			$	—			$	—
Liabilities:
Warrants potentially settleable in cash	$	1,309			$	—			$	—			$	1,309
Contingent consideration	1,294				—				—				1,294
Total liabilities measured and recorded at fair value	$	2,603			$	—			$	—			$	2,603

Reconciliation of Level 3 Liabilities

A reconciliation of the change in the fair value of the contingent consideration liability for the nine months ended September 30, 2018 is as follows (in thousands):

	Fair Value Measurements Using Significant Unobservable Inputs (Level 3)
Contingent consideration, December 31, 2017	$	1,294
Change in the estimated fair value of the contingent consideration	4,025
Contingent consideration, September 30, 2018	$	5,319

X

- References

No definition available.

+ Details

Name:	us-gaap_FairValueDisclosuresAbstract
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the fair value measurement of liabilities using significant unobservable inputs (Level 3), a reconciliation of the beginning and ending balances, separately presenting changes 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 liability.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (c)
-URI http://asc.fasb.org/extlink&oid=99377789&loc=d3e19207-110258

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=99377789&loc=d3e19279-110258

+ Details

Name:	us-gaap_FairValueLiabilitiesMeasuredOnRecurringBasisUnobservableInputReconciliationTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of assets and liabilities, including [financial] instruments measured at fair value that are classified in stockholders' equity, if any, that are measured at fair value on a recurring basis. The disclosures contemplated herein include the fair value measurements at the reporting date by the level within the fair value hierarchy in which the fair value measurements in their entirety fall, segregating fair value measurements using quoted prices in active markets for identical assets (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3).

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=99377789&loc=d3e19190-110258

+ Details

Name:	us-gaap_ScheduleOfFairValueAssetsAndLiabilitiesMeasuredOnRecurringBasisTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration