Investments And Marketable Securities

9 Months Ended

Oct. 01, 2011

Investments And Marketable Securities [Abstract]

Investments And Marketable Securities

Note 3 – Investments and Marketable Securities

We classify our investments in marketable debt securities as available-for-sale. As of October 1, 2011, all of our investments in marketable debt securities with maturities greater than one year are classified as long-term investments on the balance sheet due to our ability and intent to hold them until maturity.

Changes in the market value of available-for-sale securities are reflected in the accumulated other comprehensive income (loss) caption of stockholders' equity in the balance sheet, until we dispose of the securities. Once these securities are disposed of, either by sale or maturity, the accumulated changes in market value are transferred to investment income. On the cash flow statements, changes in the balances of available-for-sale securities are shown as purchases, sales and maturities of investments and marketable securities under investing activities.

Changes in market value of trading securities are recorded in investment income as they occur, and the related cash flow statement includes changes in the balances of trading securities as operating cash flows.

Change in unrealized gains and losses on available-for-sale securities are included in these financial statements as follows (in thousands):

	Three Months Ended					Nine Months Ended
	October 1, 2011			October 2, 2010		October 1, 2011			October 2, 2010
Changes in unrealized gains and (losses) on available- for-sale securities, net of tax, recorded in accumulated other comprehensive income	$	(636	)	$	8	$	(303	)	$	(34	)