FAIR VALUE MEASUREMENTS (Tables)

3 Months Ended

Mar. 31, 2013

The following table provides a summary of the recognized assets and liabilities that are measured at fair value on a recurring basis:



			Basis of Fair Value Measurements
			Quoted Prices in Active Markets for Identical Assets / Liabilities		Significant Other Observable Inputs		Significant Unobservable Inputs
March 31, 2013			Level 1		Level 2		Level 3
Assets:
Trading securities	$	51,582	$	51,582	$	—	$	—
Cash surrender value of life insurance policies	26,435		—		26,435		—
Put option	8,140		—		—		8,140
Interest rate swaps	628		—		628		—
Available-for-sale equity securities	518		—		—		518
Foreign currency forward contracts	287		—		287		—
Total	$	87,590	$	51,582	$	27,350	$	8,658

Liabilities:
Deferred compensation liabilities	$	83,128	$	—	$	83,128	$	—
Call option	10,610		—		—		10,610
Interest rate swaps	7,619		—		7,619		—
Total	$	101,357	$	—	$	90,747	$	10,610



			Basis of Fair Value Measurements
			Quoted Prices in Active Markets for Identical Assets / Liabilities		Significant Other Observable Inputs		Significant Unobservable Inputs
December 31, 2012			Level 1		Level 2		Level 3
Assets:
Trading securities	$	52,283	$	52,283	$	—	$	—
Cash surrender value of life insurance policies	25,018		—		25,018		—
Interest rate swaps	830		—		830		—
Available-for-sale equity securities	612		—		—		612
Foreign currency forward contracts	403		—		403		—
Total	$	79,146	$	52,283	$	26,251	$	612

Liabilities:
Deferred compensation liabilities	$	82,218	$	—	$	82,218	$	—
Interest rate swaps	3,129		—		3,129		—
Total	$	85,347	$	—	$	85,347	$	—

Reconciliation of Beginning and Ending Balances of Assets Unobservable Inputs

The following table provides a reconciliation of the beginning and ending balances of assets and liabilities using significant unobservable inputs:



	Fair Value Measurements Using Significant Unobservable Inputs (Level 3)
March 31, 2013	Available-for-Sale Equity Securities			Put Option Derivative Asset			Total
Beginning Balance	$	612		$	—		$	612
Purchases, additions and issuances	—			8,250			8,250
Total gains (losses) - realized/ unrealized:
Included in earnings	—			(110		)	(110		)
Included in other comprehensive income (loss)	(94		)	—			(94		)
Transfers in and out of Level 3	—			—			—
Ending Balance	$	518		$	8,140		$	8,658

Reconciliation of Beginning and Ending Balances of Liabilities Unobservable Inputs



	Fair Value Measurements Using Significant Unobservable Inputs (Level 3)
		Call Option Derivative Liability
Beginning Balance		$	—
Purchases, additions and issuances		10,808
Total (gains) losses - realized/ unrealized:
Included in earnings		(198		)
Transfers in and out of Level 3		—
Ending Balance		$	10,610

Schedule of Fair Value, Assets and Liabilities Measured on Non-recurring Basis

he following table provides a summary of the recognized assets and liabilities that are measured at fair value on a non-recurring basis:



			Basis of Fair Value Measurements
			Quoted Prices in Active Markets for Identical Assets / Liabilities		Significant Other Observable Inputs		Significant Unobservable Inputs		Total Loss
March 31, 2013			Level 1		Level 2		Level 3

Net assets held for sale	$	320,945	$	—	$	320,945	$	—	$	—

December 31, 2012

Net assets held for sale	$	311,734	$	—	$	311,734	$	—	$	77,951

- Definition

Tabular disclosure of assets and liabilities by class, including financial instruments measured at fair value that are classified in shareholders' equity, if any, that are measured at fair value on a nonrecurring basis in periods after initial recognition (for example, impaired assets). Disclosures may include, but are not limited to: (a) the fair value measurements recorded and the reasons for the measurements and (b) the level within the fair value hierarchy in which the fair value measurements are categorized in their entirety (levels 1, 2, 3).

+ References+ Details

- Definition

Tabular disclosure of the fair value measurement of assets using significant unobservable inputs (Level 3), a reconciliation of the beginning and ending balances, separately presenting changes during the period 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 asset.

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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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- Definition

The entire disclosure of the fair value measurement of assets and liabilities, which includes financial instruments measured at fair value that are classified in shareholders' equity, which may be measured on a recurring or nonrecurring basis.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 820

-SubTopic 10

-Section 50

-Paragraph 3

-URI http://asc.fasb.org/extlink&oid=7578670&loc=d3e19279-110258

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 820

-SubTopic 10

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=7578670&loc=d3e19190-110258

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 157

-Paragraph 33

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 820

-SubTopic 10

-Section 50

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=7578670&loc=d3e19207-110258

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 157

-Paragraph 32

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 6: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 107

-Paragraph 10

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 157

-Paragraph 6

-Footnote 4

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

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