Ameresco, Inc. Quarterly report pursuant to Section 13 or 15(d)

Quarterly report pursuant to Section 13 or 15(d)

Fair Value Measurement (Tables)

Fair Value Measurement (Tables)

9 Months Ended

Sep. 30, 2012

Schedule of Fair Value of Liabilities Measured on a Recurring Basis

The following table presents the input level used to determine the fair values of the Company's financial instruments measured at fair value on a recurring basis as of December 31, 2011 and September 30, 2012:



		Fair Value as of
		December 31,		September 30,
	Level	2011		2012
Liabilities:
Interest rate swap instruments	2	6,711,961		$	7,152,044
Contingent consideration	3	2,734,464		$	2,766,994
Total liabilities		$	9,446,425	$	9,919,038

Fair Value, by Balance Sheet Grouping

Based on the analysis performed, the fair value and the carrying value of the Company’s long-term debt are as follows:



	As of December 31, 2011				As of September 30, 2012
	Fair Value		Carrying Value		Fair Value		Carrying Value
Long-term debt value	$	81,363,626	$	79,497,563	$	66,819,949	$	71,724,665

- Definition

Tabular disclosure of the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments, assets, and liabilities. Such certain disclosures about the financial instruments, assets, and liabilities include: (1) the fair value of the required items together with their carrying amounts (as appropriate) and (2) the methodology and assumptions used in developing such estimates of fair value.

+ References

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-Publisher FASB

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

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+ Details

- Definition

Tabular disclosure of liabilities, including [financial] instruments measured at fair value that are classified in stockholders' equity, if any, by class that are measured at fair value on a recurring basis. The disclosures contemplated herein include the fair value measurements at the reporting date by the level within the fair value hierarchy in which the fair value measurements in their entirety fall, segregating fair value measurements using quoted prices in active markets for identical assets (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3). Where the quoted price in an active market for the identical liability is not available, the Level 1 input is the quoted price of an identical liability when traded as an asset.

+ References + Details