Fair Value Measurements (Restated) (Tables)

9 Months Ended

Sep. 30, 2013

Balances of Assets and Liabilities Measured at Fair Value on Recurring Basis

The following table presents the balances of assets and liabilities measured at fair value on a recurring basis as of September 30, 2013 and December 31, 2012, at each hierarchical level:


	September 30, 2013										December 31, 2012
	Total			Level 1		Level 2			Level 3		Total			Level 1		Level 2			Level 3
Other long-term liabilities:
Interest rate swaps		(3,619	)		—		(3,619	)		—		(9,819	)		—		(9,819	)		—

Schedule of Valuation Techniques to Measure Fair Value of Instruments and Significant Unobservable Inputs and Values

The following table represents certain valuation techniques used to measure the fair value of such instruments, and the significant unobservable inputs and values for those inputs:


Description	Estimated Fair Value		Valuation Technique	Level 3 Unobservable Inputs	Significant Input Values
Investment in AWN	$	266,000	Discounted Cash Flow	Weighted Average Cost of Capital		7.8% - 11.5	%
				Annual cash flow projections		$50,000 - $65,000
				Non-controlling interest discount		0.00	%

Deferred AWN Capacity Revenue	$	68,182	Cost / Replacement Value	Weighted Average Cost of Capital		11.50	%
				Cost trend factor		1.00% - 2.17	%
				Estimated % used by AWN		0% - 100	%
				Historical cost of underlying assets		Actual cost

Schedule of Floating-to-Fixed Interest Rate Swap

The following table presents information about the floating-to-fixed interest rate swap in the notional amount of $192,500 as of and for the three and nine-month periods ending September 30, 2013:


	Three			Nine
	Months			Months
Reclassified from accumulated other comprehensive loss to interest expense	$	(1,082	)	$	(1,948	)
Change in fair value credited to interest expense	$	(231	)	$	785
Estimated amount of accumulated other comprehensive loss to be reclassified to interest expense within the next twelve months				$	(1,424	)

- Definition

Tabular disclosure of financial instruments measured at fair value, including those classified in shareholders' equity measured on a recurring or nonrecurring basis. Disclosures include, but are not limited to, fair value measurements recorded and the reasons for the measurements, level within the fair value hierarchy in which the fair value measurements are categorized and transfers between levels 1 and 2. Nonrecurring fair value measurements are those that are required or permitted in the statement of financial position in particular circumstances.

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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.

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