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Fair Value Measurements (Tables) | 3 Months Ended
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Mar. 31, 2013
Fair Value Measurements [Abstract] |
Assets and Liabilities Measured at Fair Value | The following table provides a summary of the recognized assets and liabilities that we measure at fair value on a recurring basis:
|  | Balance as of |  |  | Basis of Fair Value Measurements |
|  | March 31, 2013 |  |  | Level 1 |  |  | Level 2 |  |  | Level 3 |
Assets: |  |  |  |  |  |  |  |  |  |  |  |
Cash equivalents |  | $ | 8,645,000 |  |  | $ | 8,645,000 |  |  | $ | — |  |  | $ | — |
Liabilities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Put option liability |  | $ | (2,500,000 | ) |  | $ | — |  |  | $ | — |  |  | $ | (2,500,000 | )
Warrant liability |  | $ | (84,000 | ) |  | $ | — |  |  | $ | — |  |  | $ | (84,000 | )
|  | Balance as of |  |  | Basis of Fair Value Measurements |
|  | December 31, 2012 |  |  | Level 1 |  |  | Level 2 |  |  | Level 3 |
Assets: |  |  |  |  |  |  |  |  |  |  |  |
Cash equivalents |  | $ | 6,145,000 |  |  | $ | 6,145,000 |  |  | $ | — |  |  | $ | — |
Liabilities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Put option liability |  | $ | (2,250,000 | ) |  | $ | — |  |  | $ | — |  |  | $ | (2,250,000 | )
Warrant liability |  | $ | (418,000 | ) |  | $ | — |  |  | $ | — |  |  | $ | (418,000 | )
Level 3 Put Option Liability and Warrant Liability | The following table summarizes the change in our Level 3 put option liability value:
|  | Three months ended |
Put option liability |  | March 31, 2013 |
Beginning balance |  | $ | (2,250,000 | )
Increase in fair value recognized in operating expenses |  |  | (250,000 | )
Ending balance |  | $ | (2,500,000 | )
|  | Three months ended |
Put option liability |  | March 31, 2012 |
Beginning balance |  | $ | (1,910,000 | )
Decrease in fair value recognized in operating expenses |  |  | 270,000 |
Ending balance |  | $ | (1,640,000 | )
The following table summarizes the change in our Level 3 warrant liability value:
|  | Three months ended |
Warrant liability |  | March 31, 2013 |
Beginning balance |  | $ | (418,000 | )
Decrease in fair value recognized in operating expenses |  |  | 334,000 |
Ending balance |  | $ | (84,000 | )
|  | Three months ended |
Warrant liability |  | March 31, 2012 |
Beginning balance |  | $ | (627,000 | )
Increase in fair value recognized in operating expenses |  |  | (130,000 | )
Ending balance |  | $ | (757,000 | )

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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. + Details
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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 + Details
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