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Document and Entity Information - USD ($)	6 Months Ended
Document and Entity Information - USD ($)	Jun. 30, 2011	Jul. 28, 2011	Jun. 30, 2010
Document and Entity Information [Abstract]
Entity Registrant Name	HEALTHSTREAM INC
Entity Central Index Key	0001095565
Document Type	10-Q
Document Period End Date	Jun. 30, 2011
Amendment Flag	false
Document Fiscal Year Focus	2011
Document Fiscal Period Focus	Q2
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Filer Category	Smaller Reporting Company
Entity Public Float			$ 71,681,232
Entity Common Stock, Shares Outstanding		22,118,685

Condensed Consolidated Balance Sheets (Unaudited) - USD ($)	Jun. 30, 2011	Dec. 31, 2010
Current assets:
Cash and cash equivalents	$ 24,447,300	$ 17,867,860
Investments in short-term marketable securities	2,011,564	5,703,192
Restricted cash	1,380	84,528
Interest receivable	48,870	51,226
Accounts receivable, net of allowance for doubtful accounts of $146,686 and $156,723 at June 30, 2011 and December 31, 2010, respectively	12,594,657	11,069,108
Accounts receivable unbilled	1,202,532	1,314,025
Deferred tax assets, current	3,436,671	3,436,671
Prepaid royalties, net of amortization	2,059,751	3,145,297
Other prepaid expenses and other current assets	1,799,378	1,598,874
Total current assets	47,602,103	44,270,781
Property and equipment:
Equipment	14,958,043	14,347,683
Leasehold improvements	3,713,470	2,737,715
Furniture and fixtures	2,096,734	2,027,535
Property and equipment gross	20,768,247	19,112,933
Less accumulated depreciation and amortization	(15,857,115)	(15,287,579)
Total Property and Equipment	4,911,132	3,825,354
Capitalized software development, net of accumulated amortization of $6,995,727 and $5,886,594 at June 30, 2011 and December 31, 2010, respectively	7,843,957	4,332,705
Goodwill	21,146,864	21,146,864
Intangible assets, net of accumulated amortization of $8,494,185 and $8,043,328 at June 30, 2011 and December 31, 2010, respectively	2,392,957	2,843,814
Deferred tax assets, noncurrent	3,274,474	5,346,536
Other assets	137,401	244,649
Total assets	87,308,888	82,010,703
Current liabilities:
Accounts payable	727,628	2,374,621
Accrued liabilities	3,879,348	4,120,786
Accrued compensation and related expenses	1,225,007	1,506,245
Deferred revenue	19,913,709	16,740,454
Capital lease obligations	2,210	4,362
Total current liabilities	25,747,902	24,746,468
Other long-term liabilities	476,779	473,897
Commitments and contingencies
Shareholders' equity:
Common stock, no par value, 75,000,000 shares authorized; 22,061,685 and 21,805,235 shares issued and outstanding at June 30, 2011 and December 31, 2010, respectively	98,160,825	97,227,198
Accumulated deficit	(37,075,264)	(40,431,443)
Accumulated other comprehensive loss	(1,354)	(5,417)
Total shareholders' equity	61,084,207	56,790,338
Total liabilities and shareholders' equity	$ 87,308,888	$ 82,010,703

Condensed Consolidated Balance Sheets (Unaudited) (Parenthetical) - USD ($)	Jun. 30, 2011	Dec. 31, 2010
Current assets:
Allowance for doubtful accounts receivable	$ 146,686	$ 156,723
Property and equipment:
Accumulated amortization on capitalized software	6,995,727	5,886,594
Accumulated amortization on intangible assets	$ 8,494,185	$ 8,043,328
Shareholders' equity:
Common stock, shares no par value	$ 0	$ 0
Common stock, shares authorized	75,000,000	75,000,000
Common stock, shares issued	22,061,685	21,805,235
Common stock, shares outstanding	22,061,685	21,805,235

Condensed Consolidated Statements of Income (Unaudited) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2011	Jun. 30, 2010	Jun. 30, 2011	Jun. 30, 2010
Condensed Consolidated Statements of Income [Abstract]
Revenues, net	$ 21,050,859	$ 16,660,469	$ 39,556,594	$ 31,497,721
Operating costs and expenses:
Cost of revenues (excluding depreciation and amortization)	7,638,306	5,906,377	14,708,094	11,368,360
Product development	1,911,233	1,722,929	3,697,481	3,249,094
Sales and marketing	4,356,488	3,049,817	7,864,132	6,010,686
Other general and administrative expenses	2,684,318	2,398,065	5,226,489	4,483,934
Depreciation and amortization	1,354,683	1,235,918	2,397,557	2,626,260
Total operating costs and expenses	17,945,028	14,313,106	33,893,753	27,738,334
Income from operations	3,105,831	2,347,363	5,662,841	3,759,387
Other income (expense):
Interest and other income	8,638	5,784	38,165	8,499
Interest and other expense	(12,796)	(10,101)	(22,165)	(21,317)
Total other income (expense), net	(4,158)	(4,317)	16,000	(12,818)
Income before income tax provision	3,101,673	2,343,046	5,678,841	3,746,569
Income tax provision	1,271,251	995,337	2,322,662	1,591,996
Net income	$ 1,830,422	$ 1,347,709	$ 3,356,179	$ 2,154,573
Net income per share:
Basic	$ 0.08	$ 0.06	$ 0.15	$ 0.10
Diluted	$ 0.08	$ 0.06	$ 0.14	$ 0.10
Weighted average shares of common stock outstanding:
Basic	22,001,911	21,795,558	21,919,622	21,735,661
Diluted	23,350,247	22,432,931	23,159,827	22,281,538

Condensed Consolidated Statement of Shareholders' Equity (Unaudited) - 6 months ended Jun. 30, 2011 - USD ($)	Total	Common Stock	Accumulated Deficit	Accumulated Other Comprehensive Income (Loss)
Balance, shares at Dec. 31, 2010		21,805,235
Balance at Dec. 31, 2010	$ 56,790,338	$ 97,227,198	$ (40,431,443)	$ (5,417)
Balance, shares at Jun. 30, 2011		22,061,685
Balance at Jun. 30, 2011	61,084,207	$ 98,160,825	(37,075,264)	(1,354)
Net income	3,356,179		$ 3,356,179
Unrealized gain on investments in marketable securities	4,063			$ 4,063
Stock based compensation expense	373,829	$ 373,829
Exercise of stock options, shares		256,450
Exercise of stock options	$ 559,798	$ 559,798

- Definition

This element represents the amount of recognized equity-based compensation during the period, that is, the amount recognized as expense in the income statement (or as asset if compensation is capitalized). Alternate captions include the words "stock-based compensation".

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- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

+ References

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+ Details

- Definition

Appreciation or loss in value (before reclassification adjustment) of the total of unsold securities during the period being reported on, net of tax. Reclassification adjustments include: (1) the unrealized holding gain (loss), net of tax, at the date of the transfer for a debt security from the held-to-maturity category transferred into the available-for-sale category. Also includes the unrealized gain (loss) at the date of transfer for a debt security from the available-for-sale category transferred into the held-to-maturity category; (2) the unrealized gains (losses) realized upon the sale of securities, after tax; and (3) the unrealized gains (losses) realized upon the write-down of securities, after tax.

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+ Details

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	6 Months Ended
	Jun. 30, 2011	Jun. 30, 2010
OPERATING ACTIVITIES:
Net income	$ 3,356,179	$ 2,154,573
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	2,397,557	2,626,260
Stock based compensation expense	373,829	332,550
Deferred income taxes	2,072,062	1,591,996
Provision for doubtful accounts	20,000
Changes in operating assets and liabilities:
Accounts and unbilled receivables	(1,434,056)	(366,881)
Restricted cash	83,148	29,281
Prepaid royalties	1,085,546	610,328
Other prepaid expenses and other current assets	(313,631)	(480,018)
Other assets	179,878	93,740
Accounts payable	(1,646,993)	(1,012,814)
Accrued liabilities and accrued compensation and related expenses and other long-term liabilities	(519,794)	(874,796)
Deferred revenue	3,173,255	3,189,759
Net cash provided by operating activities	8,826,980	7,893,978
INVESTING ACTIVITIES:
Proceeds from maturities of investments in marketable securities	8,350,868
Purchases of investments in marketable securities	(4,727,704)
Payments associated with capitalized software development	(4,620,385)	(1,021,710)
Purchases of property and equipment	(1,807,965)	(509,947)
Net cash used in investing activities	(2,805,186)	(1,531,657)
FINANCING ACTIVITIES:
Proceeds from exercise of stock options	559,798	435,050
Payments on note payable		(306,942)
Payments on capital lease obligations	(2,152)	(5,837)
Net cash provided by financing activities	557,646	122,271
Net increase in cash and cash equivalents	6,579,440	6,484,592
Cash and cash equivalents at beginning of period	17,867,860	12,287,059
Cash and cash equivalents at end of period	$ 24,447,300	$ 18,771,651

Basis of Presentation	6 Months Ended
Basis of Presentation	Jun. 30, 2011
Basis of Presentation [Abstract]
BASIS OF PRESENTATION	1. BASIS OF PRESENTATION The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States (“US GAAP”) for interim financial information and with the instructions to Form 10-Q and Article 10 of Regulation S-X. Accordingly, condensed consolidated financial statements do not include all of the information and footnotes required by US GAAP for complete financial statements. In the opinion of management, all adjustments (consisting of normal recurring accruals) considered necessary for a fair presentation have been included. All significant intercompany transactions have been eliminated in consolidation. Operating results for the three and six months ended June 30, 2011 are not necessarily indicative of the results that may be expected for the year ending December 31, 2011. The balance sheet at December 31, 2010 is consistent with the audited financial statements at that date but does not include all of the information and footnotes required by US GAAP for a complete set of financial statements. For further information, refer to the consolidated financial statements and footnotes thereto for the year ended December 31, 2010 (included in the Company’s Annual Report on Form 10-K, filed with the Securities and Exchange Commission on March 23, 2011).

- Definition

The entire disclosure for organization, consolidation and basis of presentation of financial statements disclosure.

+ References

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+ Details

Income Taxes	6 Months Ended
Income Taxes	Jun. 30, 2011
Income Taxes [Abstract]
INCOME TAXES	2. INCOME TAXES Income taxes are accounted for using the asset and liability method, whereby deferred tax assets and liabilities are determined based on the temporary differences between the financial statement and tax bases of assets and liabilities measured at tax rates that will be in effect for the year in which the differences are expected to affect taxable income. During the six months ended June 30, 2011 and 2010, the Company recorded a provision for income taxes of $2,322,662 and $1,591,996, respectively. The Company’s effective tax rate for the six months ended June 30, 2011 and 2010 was 41.0% and 42.5%, respectively. The Company’s effective tax rate primarily reflects the statutory corporate income tax rate, the net effect of state taxes, and the effect of various immaterial permanent tax differences.

- Definition

The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.

+ References

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-Article 4

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-Name Statement of Financial Accounting Standard (FAS)
-Number 109
-Paragraph 136, 172
-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.

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 109
-Paragraph 43, 44, 45, 46, 47, 48, 49
-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.

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 15
-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32718-109319

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-Name Accounting Standards Codification
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-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08.(h))
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-Topic 740
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-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32559-109319

+ Details

Stock Based Compensation

6 Months Ended

Jun. 30, 2011

Stock Based Compensation [Abstract]

STOCK BASED COMPENSATION

3. STOCK BASED COMPENSATION

The Company maintains two stock incentive plans. The Company accounts for its stock based compensation plans using the fair-value based method for costs related to share-based payments, including stock options. During the six months ended June 30, 2011, the Company granted 354,750 stock options with a weighted average grant date fair value of $4.66. During the six months ended June 30, 2010, the Company granted 319,000 stock options with a weighted average grant date fair value of $2.07. The fair value of stock based awards granted during the six months ended June 30, 2011 and 2010 was estimated using the Black Scholes option pricing model, with the assumptions as follows:


	Six Months Ended
	June 30,
	2011			2010
Risk-free interest rate		2.37 - 2.39	%		2.39 - 2.49	%
Expected dividend yield		0.0	%		0.0	%
Expected life	5 - 7 years			5 - 7 years
Expected forfeiture rate		0-5	%		0-10	%
Volatility		50	%		55	%

Total stock based compensation expense recorded for the three and six months ended June 30, 2011 and 2010, which is recorded in the condensed consolidated statements of income, is as follows:


	Three Months Ended				Six Months Ended
	June 30,				June 30,
	2011		2010		2011		2010
Cost of revenues (excluding depreciation and amortization)	$	8,744	$	9,634	$	19,910	$	18,768
Product development		36,783		31,865		76,346		63,952
Sales and marketing		34,261		42,274		82,197		86,052
Other general and administrative		104,247		85,997		195,376		163,778

Total stock based compensation expense	$	184,035	$	169,770	$	373,829	$	332,550

- Definition

The entire disclosure for compensation-related costs for equity-based compensation, which may include disclosure of policies, compensation plan details, allocation of equity compensation, incentive distributions, equity-based arrangements to obtain goods and services, deferred compensation arrangements, employee stock ownership plan details and employee stock purchase plan details.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 123R
-Paragraph 64, 65, A240
-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.

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Statement of Position (SOP)
-Number 93-6
-Paragraph 53
-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.

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Staff Accounting Bulletin (SAB)
-Number Topic 14

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 50
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6406099&loc=d3e25284-112666

Reference 5: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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-Paragraph 1
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Reference 6: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
-Topic 718
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Reference 7: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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-Paragraph 4
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-Name Accounting Standards Codification
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-SubTopic 40
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-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6418621&loc=d3e17540-113929

+ Details

Net Income Per Share

6 Months Ended

Jun. 30, 2011

Net Income Per Share [Abstract]

NET INCOME PER SHARE

4. NET INCOME PER SHARE

Basic net income per share is computed by dividing the net income available to common shareholders for the period by the weighted-average number of common shares outstanding during the period. Diluted net income per share is computed by dividing the net income for the period by the weighted average number of common and common equivalent shares outstanding during the period. Common equivalent shares, composed of incremental common shares issuable upon the exercise of stock options and warrants, escrowed or restricted shares, and shares subject to vesting are included in diluted net income per share only to the extent these shares are dilutive. Common equivalent shares are dilutive when the average market price during the period exceeds the exercise price of the underlying shares. The total number of common equivalent shares excluded from the calculations of diluted net income per share, due to their anti-dilutive effect, was approximately 0.4 million for both the three and six months ended June 30, 2011, and approximately 0.4 million and 0.6 million for the three and six months ended June 30, 2010, respectively.

The following table sets forth the computation of basic and diluted net income per share for the three and six months ended June 30, 2011 and 2010:


	Three Months Ended				Six Months Ended
	June 30,				June 30,
	2011		2010		2011		2010
Numerator:
Net income	$	1,830,422	$	1,347,709	$	3,356,179	$	2,154,573


Denominator:
Weighted average shares outstanding:
Basic		22,001,911		21,795,558		21,919,622		21,735,661
Employee stock options		1,348,336		637,373		1,240,205		545,877

Diluted		23,350,247		22,432,931		23,159,827		22,281,538


Net income per share:
Basic	$	0.08	$	0.06	$	0.15	$	0.10

Diluted	$	0.08	$	0.06	$	0.14	$	0.10

Collaborative Arrangement	6 Months Ended
Collaborative Arrangement	Jun. 30, 2011
Collaborative Arrangement [Abstract]
COLLABORATIVE ARRANGEMENT	5. COLLABORATIVE ARRANGEMENT On June 23, 2010, the Company announced the formation of SimVentures, a collaborative arrangement between HealthStream and Laerdal Medical Corporation (Laerdal Medical). The Company receives 50 percent of the profits or losses generated from the collaborative arrangement. A legal entity was not formed as part of the collaborative arrangement; therefore, the Company accounts for SimVentures as a collaborative arrangement in accordance with applicable accounting guidance. During the first quarter of 2011, the Company acquired fifty percent ownership in Laerdal Medical’s Advanced Video System (AVS) product for $3.5 million in cash. AVS is a product that enables users of advanced patient simulators to easily capture video, audio, data logs, and “patient” responses. The AVS product is now jointly owned through SimVentures. During the second quarter of 2011, SimVentures launched SimStore™, one of the components of SimCenter™ that offers healthcare providers an opportunity to sample and purchase simulation scenarios to use in their simulation training activities. During the six months ended June 30, 2011, the Company recorded approximately $148,000 of revenues and $498,000 of expenses related to the collaborative arrangement. The expenses are primarily recorded in the product development, sales and marketing and depreciation and amortization categories within the condensed consolidated statements of income. The Company also recorded approximately $3.9 million of capitalized software development for SimVentures during 2011, comprised of the $3.5 million paid for the AVS product and $392,000 associated with SimStore^TM.

Business Segments

6 Months Ended

Jun. 30, 2011

Business Segments [Abstract]

BUSINESS SEGMENTS

6. BUSINESS SEGMENTS

The Company primarily provides services to healthcare organizations, and to a lesser extent, to pharmaceutical and medical device companies and other members within the healthcare industry. The Company’s services are primarily focused on the delivery of education and training products and services (HealthStream Learning), as well as survey and research services (HealthStream Research). The accounting policies of the segments are the same as those described in the summary of significant accounting policies in the Company’s Annual Report on Form 10-K for the year ended December 31, 2010.

The Company measures segment performance based on operating income before income taxes and prior to the allocation of certain corporate overhead expenses, interest income, interest expense, and depreciation. The following is the Company’s business segment information as of and for the three and six months ended June 30, 2011 and 2010.


	Three Months Ended						Six Months Ended
	June 30,						June 30,
	2011			2010			2011			2010
Revenues
HealthStream Learning	$	14,455,535		$	11,239,362		$	27,442,483		$	21,542,266
HealthStream Research		6,595,324			5,421,107			12,114,111			9,955,455

Total net revenue	$	21,050,859		$	16,660,469		$	39,556,594		$	31,497,721


Income from operations
HealthStream Learning	$	4,209,044		$	3,947,747		$	8,475,578		$	7,168,092
HealthStream Research		1,145,505			465,853			1,472,519			625,424
Unallocated		(2,248,718	)		(2,066,237	)		(4,285,256	)		(4,034,129	)

Total income from operations	$	3,105,831		$	2,347,363		$	5,662,841		$	3,759,387


	June 30, 2011		December 31, 2010
Segment assets *
HealthStream Learning	$	23,200,454	$	18,730,859
HealthStream Research		25,669,354		26,701,566
Unallocated		38,439,080		36,578,278

Total assets	$	87,308,888	$	82,010,703


*		Segment assets include restricted cash, accounts and unbilled receivables, prepaid and other current assets, other assets, capitalized software development, certain property and equipment, and intangible assets. Cash and cash equivalents and investments in marketable securities are not allocated to individual segments, and are included within Unallocated. A significant portion of property and equipment assets are included within Unallocated.

- Definition

The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 131
-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.

Reference 2: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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Reference 14: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
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Reference 15: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
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+ Details

Investments in Marketable Securities

6 Months Ended

Jun. 30, 2011

Investments in Marketable Securities [Abstract]

INVESTMENTS IN MARKETABLE SECURITIES

7. INVESTMENTS IN MARKETABLE SECURITIES

At June 30, 2011, the fair value of investments in marketable securities, which were all classified as current and available-for-sale, included the following:


			Unrealized
	Amortized Cost		Losses			Fair Value
Corporate debt securities	$	2,012,918	$	(1,354	)	$	2,011,564

The above debt securities at June 30, 2011 mature within one year.

Fair Value of Financial Instruments

6 Months Ended

Jun. 30, 2011

Fair Value of Financial Instruments [Abstract]

FAIR VALUE OF FINANCIAL INSTRUMENTS

8. FAIR VALUE OF FINANCIAL INSTRUMENTS

The assets and liabilities that are measured at fair value on a recurring basis as of June 30, 2011 were as follows:


	Level 1		Level 2		Level 3
Investments in marketable securities	$	2,011,564	$	—	$	—

The Company’s investments in marketable securities consist of Corporate debt securities classified as available for sale. The carrying amounts reported in the condensed consolidated balance sheets equal the fair value of the Company’s investments in marketable securities based on quoted market prices.

At June 30, 2011 and 2010, the Company did not have any financial liabilities that were subject to fair value measurements.

- Definition

The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 133
-Paragraph 44A, 44B
-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.

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 107
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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.

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 107
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-Subparagraph a-d
-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.

Reference 4: http://www.xbrl.org/2003/role/presentationRef
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-Name Statement of Financial Accounting Standard (FAS)
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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.

Reference 5: http://www.xbrl.org/2003/role/presentationRef
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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.

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
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-Paragraph 32, 33, 34
-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.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 159
-Paragraph 17-22, 27, 28
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+ Details