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Fair Value Measurement (Tables)

3 Months Ended

Mar. 31, 2013

Fair Value Measurement [Abstract]

Financial assets and liabilities measured at fair value

The following table presents financial assets and liabilities measured at fair value as of March 31, 2013:

		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 March 31, 2013
Financial assets:
Cash equivalents:
Money market funds		$	321,197			$	—			$	—			$	321,197
U.S. Treasury debt obligations			6,287,050				—				—				6,287,050
Marketable securities:
Debt securities			—				9,817,509				—				9,817,509
Total financial assets		$	6,608,247			$	9,817,509			$	—			$	16,425,756
Financial liabilities:
Bond obligation		$	—			$	281,250			$	—			$	281,250
Warrant liabilities			—				83,072				8,952,060				9,035,132
Total financial liabilities		$	—			$	364,322			$	8,952,060			$	9,316,382

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

Level 2 Reconciliation

The following table presents a roll forward for financial assets and liabilities measured at fair value using significant other observable inputs (Level 2) for 2013:

		Level 2 Beginning Balance 12/31/12 $				Net transfers (to) from Level 1 $				Change included in earnings $				Unrealized gain				Settled $				Level 2 Ending Balance 03/31/13 $
Marketable securities			13,900,678				(4,084,608	)			—				1,439				—				9,817,509
Bond obligation			331,250				—				—				—				(50,000	)			281,250
Warrant liabilities			107,968				—				(24,896	)			—				—				83,072
Total			14,339,896				(4,084,608	)			(24,896	)			1,439				(50,000	)			10,181,831

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

Level 3 Reconciliation

The following table presents a roll forward for liabilities measured at fair value using significant unobservable inputs (Level 3) for 2013:

		Warrant Liabilities
Balance at December 31, 2012		$	9,157,397
Less fair value of warrants exercised			(418,841	)
Add change in fair value of warrants			213,503
Balance at March 31, 2013		$	8,952,059

X

- Definition

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

+ References

No definition available.

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- 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.

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- 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

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