FAIR VALUE MEASUREMENTS (Tables)

9 Months Ended

Sep. 30, 2015

Financial assets and liabilities measured at fair value on a recurring basis

The following tables summarize the Company’s fair value hierarchy for its financial assets and liabilities measured at fair value on a recurring basis (in thousands):



			Fair Value Measurements at Reporting Date Using
	September 30, 2015		Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)
Financial assets:
Deferred compensation assets (1)	$	4,623	$	1,089	$	3,534	$	—

Financial liabilities:
Foreign currency contracts	$	42	$	—	$	42	$	—



			Fair Value Measurements at Reporting Date Using
	December 31, 2014		Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)
Financial assets:
Deferred compensation assets	$	1,859	$	1,245	$	614	$	—

Financial liabilities:
Foreign currency contracts	$	518	$	—	$	518	$	—

(1) Deferred compensation assets at September 30, 2015 included $2.9 million of funds that Orad invested in insurance contracts for the post-employment benefits that Orad employees earned.