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Fair Value Measurements (Tables) | 9 Months Ended
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Sep. 27, 2014
Fair Value Disclosures [Abstract] |
Financial Assets and Liabilities Measured and Recognized at Fair Value on a Recurring Basis | As of September 27, 2014 and December 28, 2013, financial assets and liabilities measured and recognized at fair value on a recurring basis and classified under the appropriate level of the fair value hierarchy as described above were as follows:
| September 27, 2014 |  |  | December 28, 2013 |
| Fair Value Measurements |  |  | Fair Value Measurements |
(in thousands) | Level 1 |  |  | Level 2 |  | Level 3 |  |  | Total |  |  | Level 1 |  |  | Level 2 |  |  | Level 3 |  |  | Total |
Assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Money market funds | $ | 11,846 |  |  | — |  |  | — |  |  | $ | 11,846 |  |  | $ | 12,742 |  |  |  | — |  |  |  | — |  |  | $ | 12,742 |
Liabilities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Earn-out liability |  | — |  |  | — |  | $ | 566 |  |  | $ | 566 |  |  | $ | — |  |  |  | — |  |  | $ | 624 |  |  | $ | 624 |
Quantitative Information about the Inputs and Valuation Methodologies Used for Fair Value Measurements | The following table presents quantitative information about the inputs and valuation methodologies used for our fair value measurements classified in Level 3 of the fair value hierarchy as of September 27, 2014.
As of September 27, 2014 |  |  | Fair Value (in thousands) |  | Valuation Technique |  | Significant Unobservable Input |  | Weighted Average (range)
Earn-out liability |  | $ | 566 |  | Discounted cash flow |  | Projected royalties (in thousands) |  | $1,474 ($414 - $1,715)
|  |  |  |  |  |  | Discount rate |  | 21.71% (20.50% - 27.00%)
Reconciliation of Changes in Earn-Out (Level 3 Liabilities) | A reconciliation of the changes in the Company’s earn-out liability (Level 3 liability) for the nine months ended September 27, 2014 and September 28, 2013 is as follows:
| Nine Months Ended |
(in thousands) | September 27, 2014 |  |  | September 28, 2013 |
Balance at the beginning of the period | $ | 624 |  |  | $ | 652 |
Payments against earn-out |  | (361 | ) |  |  | (287 | )
Change in fair value of earn-out liability |  | 303 |  |  |  | 181 |
Balance at the end of the period | $ | 566 |  |  | $ | 546 |

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- Definition Tabular disclosure of quantitative information about the inputs used in the fair value measurement of liabilities. This disclosure may include, but is not limited to, the fair value of the liability, valuation technique used to measure fair value, the inputs used to measure fair value, the ranges of the inputs, and the weighted averages of the inputs. + 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 (bbb) -URI http://asc.fasb.org/extlink&oid=36462937&loc=d3e19207-110258 + Details
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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=36462937&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=36462937&loc=d3e19279-110258 + 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=36462937&loc=d3e19190-110258 + Details
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