XML 61 R21.htm IDEA: XBRL DOCUMENT v2.4.0.6

Fair Value Measurement (Tables)

9 Months Ended

Sep. 30, 2012

Fair Value Measurement [Abstract]

Financial assets and liabilities measured at fair value

		Fair Value Measurement at Report Date Using
		Quoted Prices in Active Markets for Identical Assets (Level 1)				Significant Other Observable Inputs (Level 2)				Unobservable Inputs (Level 3)				As of September 30, 2012
Financial assets:
Cash equivalents:
Money market funds		$	1,170,798			$	—			$	—			$	1,170,798
U.S. Treasury debt obligations			14,260,825				—				—				14,260,825
Marketable securities:
Debt securities			—				6,031,735				—				6,031,735
Total financial assets		$	15,431,623			$	6,031,735			$	—			$	21,463,358
Financial liabilities:
Bond obligation		$	—			$	381,250			$	—			$	381,250
Warrant liabilities			—				234,488				14,248,660				14,483,148
Total financial liabilities		$	—			$	615,738			$	14,248,660			$	14,864,398

Roll forward for financial assets and liabilities measured at fair value using significant Other observable inputs (Level 2)

		Level 2 Beginning Balance 12/31/11 $				Net transfers (to) from Level 1 $				Change included in earnings $				Settled $				Level 2 Ending Balance 09/30/12 $
Marketable debt securities			3,280,591				2,751,144				—				—				6,031,735
Bond obligation			522,500				—				—				(141,250	)			381,250
Warrant liabilities			31,195				—				203,293				—				234,488

Roll forward for liabilities measured at fair value using significant unobservable inputs (Level 3)

		Warrant Liabilities
Balance at December 31, 2011		$	6,011,120
Less fair value of warrants exercised			(1,823,907	)
Less fair value of warrants expired			(3,560,063	)
Add fair value of warrants issued			1,714,436
Add change in fair value of warrants			11,907,074
Balance at September 30, 2012		$	14,248,660

X

- Definition

Fair value assets measured on recurring basis directly or indirectly observable input reconciliation.

+ References

No definition available.

+ Details

Name:	stem_FairValueAssetsMeasuredOnRecurringBasisDirectlyOrIndirectlyObservableInputReconciliationTextBlock
Namespace Prefix:	stem_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- 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://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_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://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

+ Details

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