XML 27 R18.htm IDEA: XBRL DOCUMENT v3.23.3

Fair Value Measurements (Tables)

9 Months Ended

Sep. 30, 2023

Fair Value Disclosures [Abstract]

Schedule of Assets and Liabilities Measured at Fair Value on a Recurring Basis

Our assets and liabilities that are measured at fair value on a recurring basis included the following (in thousands):

		Fair Value Measurement at September 30, 2023 Using:
		Quoted Prices in Active Markets for Identical Assets				Significant Other Observable Inputs				Significant Unobservable Inputs				Total
		(Level 1)				(Level 2)				(Level 3)
Assets
Money market funds (included in    cash and cash equivalents)		$	3,904			$	—			$	—			$	3,904
Marketable securities			21,839				—				—				21,839
Note receivable			-				—				2,695				2,695
Total assets		$	25,743			$	—			$	2,695			$	28,438
Liabilities
Contingent acquisition payment		$	—			$	—			$	—			$	—
Total liabilities		$	—			$	—			$	—			$	—

		Fair Value Measurement at December 31, 2022 Using:
		Quoted Prices in Active Markets for Identical Assets				Significant Other Observable Inputs				Significant Unobservable Inputs				Total
		(Level 1)				(Level 2)				(Level 3)
Assets
Money market funds (included in    cash and cash equivalents)		$	10,967			$	—			$	—			$	10,967
Marketable securities			17,229				—				—				17,229
Note receivable			—				—				2,601				2,601
Total assets		$	28,196			$	—			$	2,601			$	30,797
Liabilities
Contingent acquisition payment		$	—			$	—			$	812			$	812
Total liabilities		$	—			$	—			$	812			$	812

Summary of Marketable Securities by Security Type

Marketable securities by security type consisted of the following (in thousands):

		September 30, 2023:
		Amortized Cost				Gross Unrealized Gains				Gross Unrealized Losses				Fair Value
U.S. Treasury notes and bonds		$	16,501			$	80			$	(106	)		$	16,475
Corporate bonds			5,386				4				(26	)			5,364
		$	21,887			$	84			$	(132	)		$	21,839

		December 31, 2022:
		Amortized Cost				Gross Unrealized Gains				Gross Unrealized Losses				Fair Value
U.S. Treasury notes and bonds		$	13,389			$	24			$	(100	)		$	13,313
Corporate bonds			3,950				—				(34	)			3,916
		$	17,339			$	24			$	(134	)		$	17,229

Summary of Changes in Note Receivable

Changes in the Note receivable balance consisted of the following (in thousands):

		Nine Months Ended
		September 30, 2023
Balance as of December 31, 2022		$	2,601
Accrued interest			94
Balance as of September 30, 2023		$	2,695

X

- Definition

Tabular disclosure of assets, including [financial] instruments measured at fair value that are classified in stockholders' equity, if any, by class 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
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482106/820-10-50-2

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482106/820-10-50-2

+ Details

Name:	us-gaap_FairValueAssetsMeasuredOnRecurringBasisTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

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 various types of trade accounts and notes receivable and for each the gross carrying value, allowance, and net carrying value as of the balance sheet date. Presentation is categorized by current, noncurrent and unclassified receivables.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.3,4)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1

+ Details

Name:	us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the reconciliation of available-for-sale securities from cost basis to fair value.

+ References

No definition available.

+ Details

Name:	us-gaap_ScheduleOfAvailableForSaleSecuritiesReconciliationTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration