FAIR VALUE (Tables)

9 Months Ended

Sep. 30, 2013

Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation

During the three months ended September 30, 2013, the changes in the fair value of the liability measured using significant unobservable inputs (Level 3) was comprised of the following:



	Dollars in Thousands
	For the Three Months Ended
	September 30, 2013		September 30, 2012
Beginning balance at July 1	$	300	$	2,100
Total gains or losses:
Recognized in earnings	—		—
Balance at September 30	$	300	$	2,100

During the nine months ended September 30, 2013, the changes in the fair value of the liability measured using significant unobservable inputs (Level 3) was comprised of the following:



	Dollars in Thousands
	For the Nine Months Ended
	September 30, 2013			September 30, 2012
Beginning balance at January 1	$	900		$	3,100
Additions	—			—
Total gains or losses:
Recognized in earnings	(600		)	(1,000		)
Balance at September 30	$	300		$	2,100

- 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+ Details