Investments in Marketable Securities

12 Months Ended

Dec. 31, 2012

Investments, Debt and Equity Securities [Abstract]

Investments in Debt and Marketable Equity Securities (and Certain Trading Assets) Disclosure [Text Block]

Investments in Marketable Securities

Available-for-sale securities are carried at fair value with the unrealized holding gains or losses, net of tax, included as a component of accumulated other comprehensive income (loss) in stockholders’ equity. Realized gains and losses on available-for-sale securities are computed based upon specific identification and included in other income (expense), net in the consolidated statement of operations and comprehensive loss.  Declines in value judged to be other than-temporary on available-for-sale securities are recorded as realized in other income (expense), net in the consolidated statement of operations and comprehensive loss and the cost basis of the security is reduced. The fair values for marketable equity securities are based on quoted market prices.  Held-to-maturity investments are stated at amortized cost which approximates fair value.  Interest income is accrued as earned.  Realized gains and losses on held-to-maturity investments are computed based upon specific identification and included in interest income, net in the consolidated statement of operations and comprehensive loss.  The Company does not have any investments classified as trading.

Available-for-sale securities consist of assets in a rabbi trust associated with the Company’s deferred compensation plan.  At December 31, 2012 and 2011, the carrying value of available-for-sale securities was approximately $92,000 and $127,000, respectively, which are included in short-term investments.  The available-for-sale securities at December 31, 2012 and 2011 consisted of approximately $48,000 and $62,000, respectively, in money market accounts, and approximately $44,000 and $65,000, respectively, in mutual funds.  At December 31, 2012, accumulated other comprehensive income included gross unrealized holding gains of approximately $11,000 and no gross unrealized holding losses.  At December 31, 2011, accumulated other comprehensive income (loss) included gross unrealized holding gains of approximately $12,000 and no gross unrealized holding losses.  During the years ended December 31, 2012 and 2011, other income, net included no gross realized losses or realized gains.

The Company’s other marketable securities consist of investment grade debt instruments such as obligations of U.S. Treasury and U.S. Federal Government agencies and are maintained in separate accounts to support the Company’s letters-of-credit.  These investments are categorized as held-to-maturity because the Company’s management has the intent and ability to hold these securities to maturity.  The Company had standby letters-of-credit of approximately $2.6 million and $3.1 million at December 31, 2012 and 2011, respectively, as collateral for its existing insurance policies and facility leases.

At December 31, 2012 and 2011, held-to-maturity investments included:

			Maturing						Maturing
	December 31, 2012		within 1 year		after 1 year through 3 years		December 31, 2011		within 1 year		after 1 year through 3 years
Cash/money market funds	$	76	$	76	$	—	$	111	$	111	$	—
US Treasury securities	2,450		1,051		1,399		4,293		1,323		2,970
Government agency securities	1,270		881		389		871		—		871
Total	$	3,796	$	2,008	$	1,788	$	5,275	$	1,434	$	3,841

At December 31, 2012and December 31, 2011, held-to-maturity investments were recorded in the following accounts: 

	December 31, 2012		December 31, 2011
Other current assets	$	2,008	$	1,434
Other long-term assets	1,788		3,841
Total	$	3,796	$	5,275