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100210 - Disclosure - Summary of Significant Accounting Policies (Tables)
(http://www.csgi.com/20161231/taxonomy/role/DisclosureSummaryOfSignificantAccountingPoliciesTables)
Table(Implied)
Slicers (applies to each fact value in each table cell)
Reporting Entity [Axis]0001005757 (http://www.sec.gov/CIK)
Accounting Policies [Abstract]Period [Axis]
2016-01-01 - 2016-12-31
Accounting Policies [Abstract]
 
Fair Value Measurements

The following table represents the fair value hierarchy based upon three levels of inputs, of which Levels 1 and 2 are considered observable and Level 3 is unobservable, for our financial assets and liabilities measured at fair value (in thousands):

 

 

 

December 31, 2016

 

 

December 31, 2015

 

 

 

Level 1

 

 

Level 2

 

 

Total

 

 

Level 1

 

 

Level 2

 

 

Total

 

Assets:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Cash equivalents:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Money market funds

 

$

6,531

 

 

$

—

 

 

$

6,531

 

 

$

35,730

 

 

$

—

 

 

$

35,730

 

Commercial paper

 

—

 

 

 

24,826

 

 

 

24,826

 

 

—

 

 

 

17,245

 

 

 

17,245

 

Short-term investments:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Corporate debt securities

 

—

 

 

 

109,140

 

 

 

109,140

 

 

—

 

 

 

77,898

 

 

 

77,898

 

Municipal bonds

 

—

 

 

 

—

 

 

 

—

 

 

—

 

 

 

2,763

 

 

 

2,763

 

U.S. government agency bonds

 

—

 

 

 

26,513

 

 

 

26,513

 

 

—

 

 

 

16,201

 

 

 

16,201

 

Asset-backed securities

 

—

 

 

 

14,494

 

 

 

14,494

 

 

—

 

 

 

11,443

 

 

 

11,443

 

Total

 

$

6,531

 

 

$

174,973

 

 

$

181,504

 

 

$

35,730

 

 

$

125,550

 

 

$

161,280

 

 

  
Carrying Value and Estimated Fair Value of Debt

We have chosen not to measure our debt at fair value, with changes recognized in earnings each reporting period. The following table indicates the carrying value and estimated fair value of our debt as of the indicated periods (in thousands):

 

 

December 31, 2016

 

 

December 31, 2015

 

 

 

Carrying

 

 

Fair

 

 

Carrying

 

 

Fair

 

 

 

Value

 

 

Value

 

 

Value

 

 

Value

 

Credit agreement (carrying value including current maturities)

 

$

135,000

 

 

$

135,000

 

 

$

142,500

 

 

$

142,500

 

2010 Convertible debt (par value)

 

 

34,722

 

 

 

74,795

 

 

 

150,000

 

 

 

237,900

 

2016 Convertible debt (par value)

 

 

230,000

 

 

 

258,175

 

 

—

 

 

—

 

 

  
Allowance for Doubtful Accounts Receivable

The activity in our allowance for doubtful accounts receivable is as follows (in thousands):

 

 

 

2016

 

 

2015

 

 

2014

 

Balance, beginning of year

 

$

3,600

 

 

$

3,323

 

 

$

2,359

 

Additions to expense

 

 

614

 

 

 

533

 

 

 

1,406

 

Write-offs

 

 

(1,102

)

 

 

(318

)

 

 

(465

)

Recoveries

 

 

—

 

 

 

89

 

 

 

—

 

Other

 

 

(32

)

 

 

(27

)

 

23

 

Balance, end of year

 

$

3,080

 

 

$

3,600

 

 

$

3,323

 

 

  
Reconciliation of the Basic and Diluted EPS denominators

The reconciliation of the basic and diluted EPS denominators related to the common shares is included in the following table (in thousands):

 

 

 

2016

 

 

2015

 

 

2014

 

Basic weighted-average common shares

 

 

30,968

 

 

 

31,051

 

 

 

32,449

 

Dilutive effect of restricted common stock

 

 

603

 

 

 

624

 

 

 

569

 

Dilutive effect of 2010 Convertible Notes

 

 

1,062

 

 

 

1,633

 

 

 

717

 

Dilutive effect of Stock Warrants

 

 

381

 

 

 

130

 

 

 

1

 

Diluted weighted-average common shares

 

 

33,014

 

 

 

33,438

 

 

 

33,736