Fair Value Measurements (Tables)

3 Months Ended

Jan. 03, 2015

Our significant financial assets and liabilities measured at fair value on a recurring basis as of January 3, 2015 and September 30, 2014 were as follows:



	January 3, 2015
	Level 1		Level 2		Level 3		Total
	(in thousands)
Financial assets:
Cash equivalents (1)	$	108,518	$	—	$	—	$	108,518
Forward contracts	—		406		—		406
	$	108,518	$	406	$	—	$	108,924
Financial liabilities:
Contingent consideration related to ThingWorx acquisition	$	—	$	—	$	15,729	$	15,729
Forward contracts	—		273		—		273
	$	—	$	273	$	15,729	$	16,002



	September 30, 2014
	Level 1		Level 2		Level 3		Total
	(in thousands)
Financial assets:
Cash equivalents (1)	$	101,113	$	—	$	—	$	101,113
Forward contracts	—		339		—		339
	$	101,113	$	339	$	—	$	101,452
Financial liabilities:
Contingent consideration related to ThingWorx acquisition	$	—	$	—	$	15,191	$	15,191
Forward contracts	—		911		—		911
	$	—	$	911	$	15,191	$	16,102

______________

(1) Money market funds and time deposits.

Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Table Text Block]

Changes in the fair value of Level 3 contingent consideration liability associated with our acquisition of ThingWorx were as follows:



	Contingent Consideration
	(in thousands)
Balance, October 1, 2014	$	15,191
Change in present value of contingent consideration	538
Balance, January 3, 2015	$	15,729

- Definition

Tabular disclosure of the fair value of financial instruments, including financial assets and financial liabilities, and the measurements of those instruments, assets, and liabilities.

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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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