Derivative Instruments and Hedging Activities

9 Months Ended

Sep. 30, 2011

Derivative Instruments and Hedging Activities [Abstract]

Derivative Instruments and Hedging Activities Disclosure [Text Block]

Derivative Instruments and Hedging Activities

The Company, when it considers it to be appropriate, enters into forward contracts to hedge the economic exposures arising from foreign currency denominated transactions. At September 30, 2011 and December 31, 2010, these contracts included the future sale of Japanese Yen to purchase U.S. dollars. The foreign currency forward contracts were entered into by our Japanese subsidiary to economically hedge a portion of certain intercompany obligations. The forward contracts are not designated as hedges for accounting purposes and therefore, the change in fair value is recorded in Selling, general and administrative expenses in the Condensed Consolidated Statements of Operations.

The dollar equivalent of the U.S. dollar forward contracts and related fair values as of September 30, 2011 and December 31, 2010 were as follows:

	September 30, 2011		December 31, 2010
Notional amount	$	3,861	$	2,247
Fair value of liability	$	145	$	163

The Company evaluated the convertible senior notes, convertible note hedge and warrant under ASC 815, “Derivatives and Hedging” and determined that the conversion feature in the convertible senior notes, convertible note hedge and warrant do not meet the definition of a derivative and are classified as equity transactions.  See Note 8 “Debt Obligations” for further discussion regarding the convertible senior notes, convertible note hedge and warrant.