Available For Sale Marketable Debt Securities

3 Months Ended

Mar. 31, 2012

Available For Sale Marketable Debt Securities [Abstract]

Available For Sale Marketable Debt Securities

Note 4 - Available for Sale Marketable Debt Securities:

At March 31, 2012 and December 31, 2011, all of our investments in marketable debt securities were classified as available for sale and, as a result, were reported at their estimated fair values on the condensed consolidated balance sheets. Refer to Note 5 - "Fair Value Measurements." The following is a summary of amortized cost and estimated fair value of our marketable debt securities available for sale at March 31, 2012 ($ amounts in thousands):


								Estimated
			Unrealized					Fair
	Cost		Gain		(Loss)			Value
Corporate bonds	$	29,545	$	91	$	(6	)	$	29,630

All available for sale marketable debt securities are classified as current on our condensed consolidated balance sheet as of March 31, 2012.

The following is a summary of amortized cost and estimated fair value of our investments in marketable debt securities available for sale at December 31, 2011 ($ amounts in thousands):


								Estimated
			Unrealized					Fair
	Cost		Gain		(Loss)			Value
Corporate bonds	$	25,680	$	53	$	(24	)	$	25,709

The following is a summary of the contractual maturities of our available for sale debt securities at March 31, 2012 ($ amounts in thousands):


	March 31, 2012
			Estimated Fair
	Cost		Value
Less than one year	$	13,660	$	13,679
Due between 1-2 years		8,319		8,363
Due between 2-5 years		7,566		7,588
Total	$	29,545	$	29,630

- Definition

Tabular disclosure of investments in certain debt and equity securities (and certain other trading assets) which include all debt and equity securities (other than those equity securities accounted for under the equity or cost methods of accounting) with readily determinable fair values. Other trading assets include assets that are carried on the balance sheet at fair value and held for trading purposes. A debt security represents a creditor relationship with an enterprise that is in the form of a security. Debt securities include, among other items, US Treasury securities, US government securities, municipal securities, corporate bonds, convertible debt, commercial paper, and all securitized debt instruments. An equity security represents an ownership interest in an enterprise or the right to acquire or dispose of an ownership interest in an enterprise at fixed or determinable prices. Equity securities include, among other things, common stock, certain preferred stock, warrant rights, call options, and put options, but do not include convertible debt. An entity may opt to provide the reader with additional narrative text to better understand the nature of investments in debt and equity securities (and other trading assets).

+ References

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-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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+ Details