Investments and Fair Value Measurements (Tables)

9 Months Ended

Sep. 30, 2012

Investments and Fair Value Measurements [Abstract]

Schedule of Available-for-sale Securities Reconciliation [Table Text Block]

The amortized cost and fair value of available-for-sale investments at September 30, 2012 and December 31, 2011 were as follows:

			Gross		Gross
	Amortized		Unrealized		Unrealized		Fair
	Cost		Gains		Losses		Value
	( in thousands)
September 30, 2012
Long-term:
Auction rate student loan educational bonds	$	22,325	$	—	$	1,284	$	21,041

December 31, 2011
Long-term:
Auction rate student loan educational bonds	$	53,650	$	—	$	3,081	$	50,569

Investments Classified by Contractual Maturity Date [Table Text Block]

The contractual maturities and announced calls of available-for-sale securities at September 30, 2012 are detailed in the table below. The table is prepared based on information known to management as of September 30, 2012. As management receives intents to call from issuers, the associated securities are changed from their contractual maturities to the date received in the respective call notice.

	Fair Value		Amortized Cost
Due within one year	$	—	$	—
Due after one year through five years	—		—
Due after five years through ten years	—		—
Due after ten years through May 1, 2040	21,041		22,325
	$	21,041	$	22,325

Schedule of Inputs Used in Securities Models [Table Text Block]

Inputs used in Company models of all securities held as of September 30, 2012 and December 31, 2011, excluding investments whose fair value is estimated to be par value as of the reporting period due to call notices being received by the Company were as follows:

	September 30, 2012	December 31, 2011
Average life of underlying loans	2-12 years	2-12 years
Rate of return	0.38-1.97%	0.68-2.92%
Discount rate	0.24-0.79%	0.48-1.14%
Liquidity discount rate	0.20-0.70%	0.55-1.16%

Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Table Text Block]

The table below presents a rollforward for all assets and liabilities, measured at fair value, on a recurring basis using significant unobservable inputs (Level 3) during the nine months ended September 30, 2012 and 2011.

	Available-for-sale debt securities
	(in thousands)
	2012			2011
Balance, January 1	$	50,569		$	88,694
Settlements	(31,325		)	(24,225		)
Purchases	—			—
Issuances	—			—
Sales	—			—
Transfers in to (out of) Level 3	—			—
Total gains or losses (realized/unrealized):
Included in earnings	—			—
Included in other comprehensive loss, net of tax	1,797			—
Balance, September 30,	$	21,041		$	64,469