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FAIR VALUE MEASUREMENT | 12 Months Ended
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Dec. 25, 2015
Fair Value Disclosures [Abstract] |
FAIR VALUE MEASUREMENT | FAIR VALUE MEASUREMENT The following tables present the fair value and hierarchy for our financial assets on a recurring basis (in thousands):
| 2015
| Carrying Value |  | Total Fair Value |  | Level 1 |  | Level 2 |  | Level 3
Financial assets: |  |  |  |  |  |  |  |  |
Cash and cash equivalents (1) | $ | 29,781 |  |  | $ | 29,781 |  |  | $ | 29,781 |  |  | $ | — |  |  | $ | — |
Restricted cash and cash equivalents (1) | 49,680 |  |  | 49,680 |  |  | 49,680 |  |  | — |  |  | — |
Other restricted assets (2) | 11,944 |  |  | 11,944 |  |  | 11,944 |  |  | — |  |  | — |
Restricted investments classified as held-to-maturity | 126,788 |  |  | 128,245 |  |  | — |  |  | 128,245 |  |  | — |
Financial liabilities: |  |  |  |  |  |  |  |  |
Contingent consideration (4) | $ | 19,300 |  |  | $ | 19,300 |  |  | $ | — |  |  | $ | — |  |  | $ | 19,300 |
| 2014
| Carrying Value |  | Total Fair Value |  | Level 1 |  | Level 2 |  | Level 3
Financial assets: |  |  |  |  |  |  |  |  |
Cash and cash equivalents (1) | $ | 19,666 |  |  | $ | 19,666 |  |  | $ | 19,666 |  |  | $ | — |  |  | $ | — |
Marketable securities classified as available-for-sale (3) | 1,500 |  |  | 1,500 |  |  | — |  |  | 1,500 |  |  |
Restricted cash and cash equivalents (1) | 68,359 |  |  | 68,359 |  |  | 68,359 |  |  | — |  |  | — |
Other restricted assets (2) | 9,972 |  |  | 9,972 |  |  | 9,972 |  |  | — |  |  | — |
Restricted investments classified as held-to-maturity | 90,095 |  |  | 91,066 |  |  | — |  |  | 91,066 |  |  | — |
(1) | Cash and cash equivalents and restricted cash equivalents consist of money market funds, deposits, and investments with original maturities of three months or less.
(2) | Other restricted assets primarily consist of deferred compensation plan accounts, which are comprised of mutual funds classified as available-for-sale securities.
(3) | At December 25, 2015, we held no marketable securities. At December 26, 2014, all of our marketable securities, which consisted of CDs, had stated maturities of less than one year.
(4) | The estimated preliminary fair value of the contingent consideration associated with the acquisition of SIMOS which was estimated using a probability-adjusted discounted cash flow model. Refer to Note 2: Acquisitions for further details regarding the SIMOS acquisition.
We hold long-term debt with variable interest rates that approximate fair value. For additional information, see Note 9: Long-term Debt.

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- Definition The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=36462937&loc=d3e19207-110258 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 50 -Paragraph 30 -URI http://asc.fasb.org/extlink&oid=6957238&loc=d3e14172-108612 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 50 -Paragraph 28 -URI http://asc.fasb.org/extlink&oid=6957238&loc=d3e14064-108612 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 50 -Paragraph 21 -URI http://asc.fasb.org/extlink&oid=49121117&loc=d3e13537-108611 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 50 -Paragraph 16 -URI http://asc.fasb.org/extlink&oid=49121117&loc=d3e13504-108611 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 50 -Paragraph 10 -URI http://asc.fasb.org/extlink&oid=49121117&loc=d3e13433-108611 + Details
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