XML 27 R34.htm IDEA: XBRL DOCUMENT

Fair Value Measurement (Tables)

9 Months Ended

Sep. 30, 2013

Asset and Liabilities Carried at Fair Value Measured on Recurring Basis

	Fair Value Measurements at September 30, 2013
	Total Carrying
	Value at
(in thousands)	September 30, 2013		(Level 1)		(Level 2)		(Level 3)
Cash and cash equivalents	$	205,586	$	205,586	$	—	$	—
Short term investments	$	69,608	$	69,608	$	—	$	—
Contingent consideration, long-term	$	27,940	$	—	$	—	$	27,940

Rollforward of liabilities measured using Level 3 inputs

(in thousands)
Balance December 31, 2012	$	26,077
Change in fair value from re-measurement	1,567
Impact of foreign currency translation	296
Balance at September 30, 2013	$	27,940

- 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