Fair Value Measurements

3 Months Ended

Mar. 31, 2013

Fair Value Measurements [Abstract]

FAIR VALUE MEASUREMENTS

NOTE 4 — FAIR VALUE MEASUREMENTS

For disclosure purposes, assets and liabilities are classified in their entirety in the fair value hierarchy level based on the lowest level of input that is significant to the overall fair value measurement. Our assessment of the significance of a particular input to the fair value measurement requires judgment and may affect the placement within the fair value hierarchy levels.

The following table sets forth the assets and liabilities measured at fair value on a recurring basis, by input level, in the Consolidated Statement of Net Assets (Liquidation Basis) at March 31, 2013:

	Level 1		Level 2		Level 3		Total
Municipal Bonds	$	22,072	$	—	$	—	$	22,072
Certificates of Deposit		3,926		—		—		3,926
Total assets at fair value	$	25,998	$	—	$	—	$	25,998

The following table sets forth the assets and liabilities measured at fair value on a recurring basis, by input level, in the Consolidated Statement of Net Assets (Liquidation Basis) at December 31, 2012:

	Level 1		Level 2		Level 3		Total
Municipal Bonds	$	23,697	$	—	$	—	$	23,697
Certificates of Deposit		4,907		—		—		4,907
Total assets at fair value	$	28,604	$	—	$	—	$	28,604