ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) (Tables)

3 Months Ended

Mar. 31, 2014

Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract]

Schedule of accumulated other comprehensive loss

Amounts related to the changes in accumulated other comprehensive loss were as follows (in thousands):



	Unrealized gain (loss) on marketable securities			Net unrealized loss on retirement plan ⁽²⁾			Total			Affected line items in the consolidated statements of operations
Balance December 31, 2013, net of tax	$	(24	)	$	(4,344	)	$	(4,368	)
Other comprehensive income before reclassification	28			—			28
Reclassification to net income ⁽¹⁾	—			94			94			Selling, general and administrative and research and development
Change during period	28			94			122
Balance March 31, 2014, net of tax	$	4		$	(4,250	)	$	(4,246	)



	Unrealized gain (loss) on marketable securities			Net unrealized loss on retirement plan ⁽²⁾			Total			Affected line items in the consolidated statements of operations
Balance December 31, 2012, net of tax	$	(18	)	$	(5,684	)	$	(5,702	)
Other comprehensive loss before reclassification	(3		)	—			(3		)
Reclassification to net loss ⁽¹⁾	—			169			169			Selling, general and administrative and research and development
Change during period	(3		)	169			166
Balance March 31, 2013, net of tax	$	(21	)	$	(5,515	)	$	(5,536	)

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(1) The Company reclassified amortization of prior service cost and actuarial loss for its retirement plan from accumulated other comprehensive loss to net income (loss) in the amounts of $94,000 and $169,000 for the three months ended March 31, 2014 and 2013, respectively.

(2) Refer to Note 11: Supplemental Executive Retirement Plan.