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Document and Entity Information - USD ($)	12 Months Ended
Document and Entity Information - USD ($)	Dec. 31, 2012	Feb. 25, 2013	Jun. 29, 2012
Document and Entity Information
Entity Registrant Name	Monster Beverage Corp
Entity Central Index Key	0000865752
Document Type	10-K
Document Period End Date	Dec. 31, 2012
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	Yes
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Filer Category	Large Accelerated Filer
Entity Public Float			$ 10,873,182,118
Entity Common Stock, Shares Outstanding		165,545,860
Document Fiscal Year Focus	2012
Document Fiscal Period Focus	FY

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Dec. 31, 2012	Dec. 31, 2011
CURRENT ASSETS:
Cash and cash equivalents	$ 222,514	$ 359,331
Short-term investments	97,042	411,282
Trade accounts receivable, net	236,044	218,072
Distributor receivables	666	669
Inventories	203,106	155,613
Prepaid expenses and other current assets	24,983	20,912
Prepaid income taxes	33,709	370
Deferred income taxes	17,004	16,428
Total current assets	835,068	1,182,677
INVESTMENTS	21,393	23,194
PROPERTY AND EQUIPMENT, net	69,137	45,151
DEFERRED INCOME TAXES	59,503	58,576
INTANGIBLES, net	54,648	48,396
OTHER ASSETS	3,576	4,405
Total Assets	1,043,325	1,362,399
CURRENT LIABILITIES:
Accounts payable	127,330	113,446
Accrued liabilities	38,916	31,966
Accrued promotional allowances	91,208	87,746
Deferred revenue	12,695	11,583
Accrued compensation	12,926	10,353
Income taxes payable	5,470	10,996
Total current liabilities	288,545	266,090
DEFERRED REVENUE	110,383	117,151
COMMITMENTS AND CONTINGENCIES (Note 9)
STOCKHOLDERS' EQUITY:
Common stock - $0.005 par value; 240,000 shares authorized; 203,759 shares issued and 165,776 outstanding as of December 31, 2012; 198,729 shares issued and 174,277 outstanding as of December 31, 2011	1,019	994
Additional paid-in capital	287,953	229,301
Retained earnings	1,508,664	1,168,644
Accumulated other comprehensive income (loss)	2,074	(1,547)
Common stock in treasury, at cost; 37,983 shares and 24,452 shares as of December 31, 2012 and 2011, respectively	(1,155,313)	(418,234)
Total stockholders' equity	644,397	979,158
Total Liabilities and Stockholders' Equity	$ 1,043,325	$ 1,362,399

CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares shares in Thousands	Dec. 31, 2012	Dec. 31, 2011
CONSOLIDATED BALANCE SHEETS
Common stock, par value (in dollars per share)	$ 0.005	$ 0.005
Common stock, shares authorized	240,000	240,000
Common stock, shares issued	203,759	198,729
Common stock, shares outstanding	165,776	174,277
Common stock in treasury, shares	37,983	24,452

CONSOLIDATED STATEMENTS OF INCOME - USD ($) shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
CONSOLIDATED STATEMENTS OF INCOME
NET SALES	$ 2,060,702	$ 1,703,230	$ 1,303,942
COST OF SALES	995,046	808,921	623,702
GROSS PROFIT	1,065,656	894,309	680,240
OPERATING EXPENSES	515,033	437,886	332,426
OPERATING INCOME	550,623	456,423	347,814
OTHER (EXPENSE) INCOME:
Interest and other (expense) income, net	(2,256)	1,619	2,246
Gain (loss) on investments and put option, net (Note 2)	787	(772)	(758)
Total other (expense) income	(1,469)	847	1,488
INCOME BEFORE PROVISION FOR INCOME TAXES	549,154	457,270	349,302
PROVISION FOR INCOME TAXES	209,134	171,051	137,273
NET INCOME	$ 340,020	$ 286,219	$ 212,029
NET INCOME PER COMMON SHARE:
Basic (in dollars per share)	$ 1.96	$ 1.62	$ 1.20
Diluted (in dollars per share)	$ 1.86	$ 1.53	$ 1.14
WEIGHTED AVERAGE NUMBER OF SHARES OF COMMON STOCK AND COMMON STOCK EQUIVALENTS:
Basic (in shares)	173,712	176,212	177,028
Diluted (in shares)	183,083	186,674	186,042

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME
Net income, as reported	$ 340,020	$ 286,219	$ 212,029
Other comprehensive income (loss):
Change in unrealized gain on available-for-sale securities, net of tax	1,525	1,478	3,111
Foreign currency translation adjustments	2,096	(3,306)	1,837
Comprehensive income	$ 343,641	$ 284,391	$ 216,977

- Definition

The change in equity [net assets] of a business enterprise during a period from transactions and other events and circumstances from non-owner sources which are attributable to the reporting entity. It includes all changes in equity during a period except those resulting from investments by owners and distributions to owners, but excludes any and all transactions which are directly or indirectly attributable to that ownership interest in subsidiary equity which is not attributable to the parent.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Research Bulletin (ARB)
-Number 51
-Paragraph 8, 9, 10, 11, 12, 13, 14
-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 Accounting Research Bulletin (ARB)
-Number 51
-Paragraph 30
-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 AICPA
-Name Accounting Research Bulletin (ARB)
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-Paragraph A5
-Appendix A

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-URI http://asc.fasb.org/extlink&oid=6518256

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-Publisher FASB
-Name Accounting Standards Codification
-Glossary Other Comprehensive Income
-URI http://asc.fasb.org/extlink&oid=6519514

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
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Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Comprehensive Income
-URI http://asc.fasb.org/extlink&oid=6508144

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Research Bulletin (ARB)
-Number 51
-Paragraph 38
-Subparagraph c(3)
-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.

+ Details

- Definition

Adjustment that results from the process of translating subsidiary financial statements and foreign equity investments into functional currency of the reporting entity, net of tax, attributable to the parent entity.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Research Bulletin (ARB)
-Number 51
-Paragraph 30
-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 Accounting Research Bulletin (ARB)
-Number 51
-Paragraph 29
-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
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-Publisher AICPA
-Name Accounting Research Bulletin (ARB)
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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.

+ 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.

+ References

+ Details

CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY - USD ($) shares in Thousands, $ in Thousands	Total	Common stock	Additional Paid-in Capital	Retained Earnings	Accumulated Other Comprehensive Income (Loss)	Treasury stock
Balance at Dec. 31, 2009	$ 584,953	$ 973	$ 136,553	$ 670,396	$ (4,667)	$ (218,302)
Balance (in shares) at Dec. 31, 2009		194,570				(18,252)
Increase (Decrease) in Stockholders' Equity
Stock-based compensation	16,810		16,810
Exercise of stock options	20,824	$ 15	20,809
Exercise of stock options (in shares)		2,892
Excess tax benefits from share based payment arrangements	12,374		12,374
Repurchase of common stock	(23,540)					$ (23,540)
Repurchase of common stock (in shares)						(1,250)
Foreign currency translation	1,837				1,837
Change in unrealized gain on available-for-sale securities, net of tax	3,111				3,111
Net income	212,029			212,029
Balance at Dec. 31, 2010	828,398	$ 988	186,546	882,425	281	$ (241,842)
Balance (in shares) at Dec. 31, 2010		197,462				(19,502)
Increase (Decrease) in Stockholders' Equity
Stock-based compensation	18,619		18,619
Exercise of stock options	20,318	$ 6	20,312
Exercise of stock options (in shares)		1,181
Issuance of restricted stock (in shares)		86
Excess tax benefits from share based payment arrangements	3,824		3,824
Repurchase of common stock	(176,392)					$ (176,392)
Repurchase of common stock (in shares)						(4,950)
Foreign currency translation	(3,306)				(3,306)
Change in unrealized gain on available-for-sale securities, net of tax	1,478				1,478
Net income	286,219			286,219
Balance at Dec. 31, 2011	979,158	$ 994	229,301	1,168,644	(1,547)	$ (418,234)
Balance (in shares) at Dec. 31, 2011		198,729				(24,452)
Increase (Decrease) in Stockholders' Equity
Stock-based compensation	28,007		28,007
Exercise of stock options	11,014	$ 25	10,989
Exercise of stock options (in shares)		5,030
Excess tax benefits from share based payment arrangements	19,656		19,656
Repurchase of common stock	(737,079)					$ (737,079)
Repurchase of common stock (in shares)						(13,531)
Foreign currency translation	2,096				2,096
Change in unrealized gain on available-for-sale securities, net of tax	1,525				1,525
Net income	340,020			340,020
Balance at Dec. 31, 2012	$ 644,397	$ 1,019	$ 287,953	$ 1,508,664	$ 2,074	$ (1,155,313)
Balance (in shares) at Dec. 31, 2012		203,759				(37,983)

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
CASH FLOWS FROM OPERATING ACTIVITIES:
Net income	$ 340,020	$ 286,219	$ 212,029
Adjustments to reconcile net income to net cash provided by operating activities:
Amortization of trademark	49	52	48
Depreciation and amortization	20,513	17,032	11,728
Loss (gain) on disposal of property and equipment	25	(18)	194
Stock-based compensation	28,413	19,424	16,862
Loss (gain) on put option	1,111	727	(3,768)
(Gain) loss on investments, net	(1,897)	43	4,526
Deferred income taxes	(2,460)	(687)	(1,361)
Tax benefit from exercise of stock options	(19,656)	(3,824)	(12,374)
Provision for doubtful accounts	(10)	52	1,659
Effect on cash of changes in operating assets and liabilities:
Accounts receivable	(17,772)	(56,752)	(12,669)
Distributor receivables	3	(256)	4,286
Inventories	(47,568)	(4,465)	(44,973)
Prepaid expenses and other current assets	(4,523)	(6,209)	(2,774)
Prepaid income taxes	(33,210)	9,470	(9,992)
Accounts payable	3,659	26,250	33,352
Accrued liabilities	6,458	8,144	13,174
Accrued promotional allowances	2,723	28,442	14,702
Accrued distributor terminations	794	(330)	(2,570)
Accrued compensation	2,498	2,878	(66)
Income taxes payable	14,165	13,918	12,505
Deferred revenue	(5,659)	(6,283)	(5,474)
Net cash provided by operating activities	287,676	333,827	229,044
CASH FLOWS FROM INVESTING ACTIVITIES:
Maturities of held-to-maturity investments	841,576	407,918	107,992
Sales of available-for-sale investments	68,451	30,545	13,201
Sales of trading investments	17,050	34,715	7,400
Purchases of held-to-maturity investments	(597,155)	(583,138)	(257,474)
Purchases of available-for-sale investments	(9,502)	(33,312)	(59,907)
Purchases of property and equipment	(42,935)	(25,552)	(12,545)
Proceeds from sale of property and equipment	288	519	115
Additions to Intangibles	(6,301)	(5,132)	(9,852)
Decrease (increase) in other assets	377	410	(1,440)
Net cash provided by (used in) investing activities	271,849	(173,027)	(212,510)
CASH FLOWS FROM FINANCING ACTIVITIES:
Principal payments on debt	(2,076)	(1,942)	(420)
Tax benefit from exercise of stock options	19,656	3,824	12,374
Issuance of common stock	11,015	20,318	20,824
Purchases of common stock held in treasury	(727,670)	(176,392)	(23,540)
Net cash (used in) provided by financing activities	(699,075)	(154,192)	9,238
Effect of exchange rate changes on cash and cash equivalents	2,733	(2,119)	721
NET (DECREASE) INCREASE IN CASH AND CASH EQUIVALENTS	(136,817)	4,489	26,493
CASH AND CASH EQUIVALENTS, beginning of year	359,331	354,842	328,349
CASH AND CASH EQUIVALENTS, end of year	222,514	359,331	354,842
Cash paid during the year for:
Interest	48	48	13
Income taxes	$ 230,221	$ 147,927	$ 136,369

CONSOLIDATED STATEMENTS OF CASH FLOWS NON-CASH SUPPLEMENTAL DATA - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
CONSOLIDATED STATEMENTS OF CASH FLOWS NON-CASH SUPPLEMENTAL DATA
Capital leases for the acquisition of promotional vehicles	$ 1.5	$ 2.8	$ 0.5
Accounts payable for treasury stock purchases	9.4
Accounts payable for equipment purchased	$ 0.4	$ 0.1	$ 0.2

ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2012
ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	1. ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Organization – Monster Beverage Corporation (the “Company”, “Monster”, “Hansen” or “Hansen Beverage Company”) was incorporated in Delaware on April 25, 1990. The Company is a holding company and has no operating business except through its consolidated subsidiaries. Nature of Operations – The Company develops, markets, sells and distributes “alternative” beverage category beverages primarily under the following brand names: Monster Energy®, Java Monster®, X-Presso Monster®, Monster Energy Extra Strength Nitrous Technology®, Monster Rehab®, Peace Tea®, Hansen’s®, Junior Juice®, Blue Sky®, Vidration®, Worx Energy®, and Hubert’s®. The “alternative” beverage category combines non-carbonated ready-to-drink iced teas, lemonades, juice cocktails, single-serve juices and fruit beverages, ready-to-drink dairy and coffee drinks, energy drinks, sports drinks, and single-serve still water (flavored, unflavored and enhanced) with “new age” beverages, including sodas that are considered natural, sparkling juices and flavored sparkling beverages. Basis of Presentation – The accompanying consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”) and include the accounts of the Company and its consolidated subsidiaries. Principles of Consolidation – The Company consolidates all entities that it controls by ownership of a majority voting interest. All intercompany balances and transactions have been eliminated in consolidation. Cash and Cash Equivalents – The Company considers all highly liquid investments with an original maturity of three months or less from date of purchase to be cash equivalents. Throughout the year, the Company has had amounts on deposit at financial institutions that exceed the federally insured limits. The Company has not experienced any loss as a result of these deposits and does not expect to incur any losses in the future. Investments – The Company’s investments in debt securities are classified as either held-to-maturity, available-for-sale or trading, in accordance with Financial Accounting Standards Board (the “FASB”) Accounting Standards Codification (“ASC”) 320. Held-to-maturity securities are those securities that the Company has the positive intent and ability to hold until maturity. Trading securities are those securities that the Company intends to sell in the near term. All other securities not included in the held-to-maturity or trading category are classified as available-for-sale. Held-to-maturity securities are recorded at amortized cost which approximates fair market value. Trading securities are carried at fair value with unrealized gains and losses charged to earnings. Available-for-sale securities are carried at fair value with unrealized gains and losses recorded within accumulated other comprehensive income (loss) as a separate component of stockholders’ equity. ASC 820 defines fair value as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. ASC 820 also establishes a fair value hierarchy which requires an entity to maximize the use of observable inputs, where available (see Note 3). Under ASC 320-10-35, a security is considered to be other-than-temporarily impaired if the present value of cash flows expected to be collected are less than the security’s amortized cost basis (the difference being defined as the “Credit Loss”) or if the fair value of the security is less than the security’s amortized cost basis and the investor intends, or will be required, to sell the security before recovery of the security’s amortized cost basis. If an other-than-temporary impairment exists, the charge to earnings is limited to the amount of Credit Loss if the investor does not intend to sell the security, and will not be required to sell the security, before recovery of the security’s amortized cost basis. Any remaining difference between fair value and amortized cost is recognized in other comprehensive income (loss), net of applicable taxes. The Company evaluates whether the decline in fair value of its investments is other-than-temporary at each quarter-end. This evaluation consists of a review by management, and includes market pricing information and maturity dates for the securities held, market and economic trends in the industry and information on the issuer’s financial condition and, if applicable, information on the guarantors’ financial condition. Factors considered in determining whether a loss is temporary include the length of time and extent to which the investment’s fair value has been less than its cost basis, the financial condition and near-term prospects of the issuer and guarantors, including any specific events which may influence the operations of the issuer and our intent and ability to retain the investment for a reasonable period of time sufficient to allow for any anticipated recovery of fair value. Accounts Receivable – The Company evaluates the collectability of its trade accounts receivable based on a number of factors. In circumstances where the Company becomes aware of a specific customer’s inability to meet its financial obligations to the Company, a specific reserve for bad debts is estimated and recorded, which reduces the recognized receivable to the estimated amount the Company believes will ultimately be collected. In addition to specific customer identification of potential bad debts, bad debt charges are recorded based on the Company’s recent loss history and an overall assessment of past due trade accounts receivable outstanding. In accordance with ASC 210-20-45, in its consolidated balance sheets, the Company has presented accounts receivable, net of promotional allowances, only for those customers that it allows net settlement. All other accounts receivable and related promotional allowances are shown on a gross basis. Inventories – Inventories are valued at the lower of first-in, first-out, cost or market value (net realizable value). Property and Equipment – Property and equipment are stated at cost. Depreciation of furniture and fixtures, office and computer equipment, computer software, equipment, and vehicles is based on their estimated useful lives (three to ten years) and is calculated using the straight-line method. Amortization of leasehold improvements is based on the lesser of their estimated useful lives or the terms of the related leases and is calculated using the straight-line method. Normal repairs and maintenance costs are expensed as incurred. Expenditures that materially increase values or extend useful lives are capitalized. The related costs and accumulated depreciation of disposed assets are eliminated and any resulting gain or loss on disposition is included in net income. Capitalized Software Costs – In accordance with ASC 350-40, the Company capitalizes certain costs incurred in connection with developing or obtaining internal use software. Costs incurred in the preliminary project stage are expensed. All direct external costs incurred to develop internal use software during the development stage are capitalized and amortized using the straight-line method over the remaining useful lives. Costs such as maintenance and training are expensed as incurred. Intangibles – Intangibles are primarily comprised of trademarks representing the Company’s exclusive ownership of the Monster Energy® trademark in connection with the manufacture, sale and distribution of supplements and beverages and the Hansen’s® trademark in connection with the manufacture, sale and distribution of beverages. The Company also owns a number of other trademarks in the United States as well as in a number of countries around the world. In addition, the Company owns the Blue Sky® trademark, which was acquired in September 2000, and the Junior Juice® trademark, which was acquired in May 2001. In accordance with ASC 350, intangible assets with indefinite lives are not amortized but instead are measured for impairment at least annually, or when events indicate that an impairment exists. The Company calculates impairment as the excess of the carrying value of its indefinite-lived assets over their estimated fair value. If the carrying value exceeds the estimate of fair value a write-down is recorded. The Company amortizes its trademarks with finite useful lives over their respective useful lives, which range from 1 to 25 years. For the fiscal years ended December 31, 2012, 2011 and 2010, there were no impairments recorded. Long-Lived Assets – Management regularly reviews property and equipment and other long-lived assets, including certain definite-lived intangible assets, for possible impairment. This review occurs annually, or more frequently if events or changes in circumstances indicate the carrying amount of the asset may not be recoverable. If there is indication of impairment, management then prepares an estimate of future cash flows (undiscounted and without interest charges) expected to result from the use of the asset and its eventual disposition. If these cash flows are less than the carrying amount of the asset, an impairment loss is recognized to write down the asset to its estimated fair value. The fair value is estimated using the present value of the future cash flows discounted at a rate commensurate with management’s estimates of the business risks. Preparation of estimated expected future cash flows is inherently subjective and is based on management’s best estimate of assumptions concerning expected future conditions. For the fiscal years ended December 31, 2012, 2011 and 2010, there were no impairment indicators identified. Long-lived assets held for sale are recorded at the lower of their carrying amount or fair value less cost to sell. Foreign Currency Translation and Transactions – The accounts of the Company’s foreign subsidiaries are translated in accordance with ASC 830. Foreign currency transaction gains and losses are recognized in interest and other income, net, at the time they occur. Net foreign currency exchange gains or losses resulting from the translation of assets and liabilities of foreign subsidiaries whose functional currency is not the U.S. dollar are recorded as a part of accumulated other comprehensive income (loss) in stockholders’ equity. Unrealized foreign currency exchange gains and losses on certain intercompany transactions that are of a long-term investment nature (i.e., settlement is not planned or anticipated in the foreseeable future) are also recorded in accumulated other comprehensive income (loss) in stockholders’ equity. Revenue Recognition – The Company recognizes revenue when persuasive evidence of an arrangement exists, delivery has occurred, the sales price is fixed or determinable and collectability is reasonably assured. Generally, ownership of and title to the Company’s products passes to customers upon delivery of the products to customers. Certain of the Company’s distributors may also perform a separate function as a co-packer on the Company’s behalf. In such cases, ownership of and title to the Company’s products that are co-packed on the Company’s behalf by those co-packers who are also distributors, passes to such distributors when the Company is notified by them that they have taken transfer or possession of the relevant portion of the Company’s finished goods. Net sales have been determined after deduction of promotional and other allowances in accordance with ASC 605-50. Amounts received pursuant to new and/or amended distribution agreements entered into with certain distributors, relating to the costs associated with terminating the Company’s prior distributors, are accounted for as revenue ratably over the anticipated life of the respective distribution agreement, generally 20 years. Management believes that adequate provision has been made for cash discounts, returns and spoilage based on the Company’s historical experience. Cost of Sales – Cost of sales consists of the costs of raw materials utilized in the manufacture of products, co-packing fees, repacking fees, in-bound freight charges, as well as certain internal transfer costs, warehouse expenses incurred prior to the manufacture of the Company’s finished products and certain quality control costs. Raw materials account for the largest portion of the cost of sales. Raw materials include cans, bottles, other containers, ingredients and packaging materials. Operating Expenses – Operating expenses include selling expenses such as distribution expenses to transport products to customers and warehousing expenses after manufacture, as well as expenses for advertising, sampling and in-store demonstration costs, costs for merchandise displays, point-of-sale materials and premium items, sponsorship expenses, other marketing expenses and design expenses. Operating expenses also include such costs as payroll costs, travel costs, professional service fees including legal fees, termination payments made to certain of the Company’s prior distributors, depreciation and other general and administrative costs. Freight-Out Costs – For the years ended December 31, 2012, 2011 and 2010, freight-out costs amounted to $76.1 million, $60.5 million and $47.4 million, respectively, and have been recorded in operating expenses in the accompanying consolidated statements of income. Advertising and Promotional Expenses – The Company accounts for advertising production costs by expensing such production costs the first time the related advertising takes place. A significant amount of the Company’s promotional expenses result from payments under endorsement and sponsorship contracts. Accounting for endorsement and sponsorship payments is based upon specific contract provisions. Generally, endorsement and sponsorship payments are expensed on a straight-line basis over the term of the contract after giving recognition to periodic performance compliance provisions of the contracts. Advertising and promotional expenses, including but not limited to production costs, amounted to $165.4 million, $148.8 million and $104.9 million for the years ended December 31, 2012, 2011 and 2010, respectively. Advertising and promotional expenses are included in operating expenses in the accompanying consolidated statements of income. Income Taxes – The Company utilizes the liability method of accounting for income taxes as set forth in ASC 740. Under the liability method, deferred taxes are determined based on the temporary differences between the financial statement and tax basis of assets and liabilities using tax rates expected to be in effect during the years in which the basis differences reverse. A valuation allowance is recorded when it is more likely than not that some of the deferred tax assets will not be realized. In determining the need for valuation allowances the Company considers projected future taxable income and the availability of tax planning strategies. If in the future the Company determines that it would not be able to realize its recorded deferred tax assets, an increase in the valuation allowance would be recorded, decreasing earnings in the period in which such determination is made. The Company assesses its income tax positions and records tax benefits for all years subject to examination based upon the Company’s evaluation of the facts, circumstances and information available at the reporting date. For those tax positions where there is a greater than 50% likelihood that a tax benefit will be sustained, the Company has recorded the largest amount of tax benefit that may potentially be realized upon ultimate settlement with a taxing authority that has full knowledge of all relevant information. For those income tax positions where there is less than 50% likelihood that a tax benefit will be sustained, no tax benefit has been recognized in the financial statements. Stock-Based Compensation – The Company accounts for stock-based compensation under the provisions of ASC 718. The Company records compensation expense for employee stock options based on the estimated fair value of the options on the date of grant using the Black-Scholes-Merton option pricing formula. The Company records compensation expense for non-employee stock options based on the estimated fair value of the options as of the earlier of (1) the date at which a commitment for performance by the non-employee to earn the stock option is reached or (2) the date at which the non-employee’s performance is complete, using the Black-Scholes-Merton option pricing formula. Stock-based compensation cost for restricted stock awards and restricted stock units is measured based on the closing fair market value of the Company’s common stock at the date of grant. In the event that the Company has the option and intent to settle a restricted stock unit in cash, the award is classified as a liability and revalued at each balance sheet date. See Note 12. Net Income Per Common Share – In accordance with ASC 260, net income per common share, on a basic and diluted basis, is presented for all periods. Basic net income per share is computed by dividing net income by the weighted average number of common shares outstanding during each period. Diluted net income per share is computed by dividing net income by the weighted average number of common and dilutive common equivalent shares outstanding. The calculation of common equivalent shares assumes the exercise of dilutive stock options, net of assumed treasury share repurchases at average market prices, as applicable. Concentration of Risk – Certain of the Company’s products utilize components (raw materials and/or co-packing services) from a limited number of sources. A disruption in the supply of such components could significantly affect the Company’s revenues from those products, as alternative sources of such components may not be available at commercially reasonable rates or within a reasonably short time period. The Company continues to take steps on an ongoing basis to secure the availability of alternative sources for such components and minimize the risk of any disruption in production. On October 2, 2010, The Coca-Cola Company (“TCCC”) completed its acquisition of the North American business operations of Coca-Cola Enterprises, Inc. (“CCE”), through a merger with a wholly owned subsidiary of TCCC. The surviving wholly owned subsidiary was subsequently renamed Coca-Cola Refreshments USA, Inc. (“CCR”), and currently distributes certain of the Company’s products in those portions of the United States in which CCE previously distributed certain of the Company’s products. Concurrently with this acquisition, a new entity, which retained the name Coca-Cola Enterprises, Inc. (“New CCE”) was formed, which currently distributes certain of our products in Great Britain, France, Belgium, the Netherlands, Luxembourg, Monaco and Sweden (added during the first quarter of 2011). CCR, a customer of the Direct Store Delivery segment (“DSD”) with sales within specific markets in the United States and Canada, accounted for approximately 28% and 29% of the Company’s net sales for the years ended December 31, 2012 and 2011, respectively. CCE (including the Coca-Cola Bottling Company up to September 30, 2010) (CCE replaced by New CCE from October 1, 2010), a customer of the DSD segment with sales within specific markets in the United States, Canada, the United Kingdom and certain countries in Europe, accounted for approximately 28% of the Company’s net sales for the year ended December 31, 2010. Credit Risk – The Company sells its products nationally and internationally, primarily to full service beverage distributors, retail grocery and specialty chains, wholesalers, club stores, drug chains, mass merchandisers, convenience chains, health food distributors and food service customers. The Company performs ongoing credit evaluations of its customers and generally does not require collateral. The Company maintains reserves for estimated credit losses, and historically, such losses have been within management’s expectations. Fair Value of Financial Instruments – The carrying value of the Company’s financial instruments, including cash and cash equivalents, accounts receivable, accounts payable and accrued liabilities, approximate fair value due to the relatively short maturity of the respective instruments. Use of Estimates – The preparation of the consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Recent Accounting Pronouncements – In February 2013, the FASB issued Accounting Standards Update (“ASU”) No. 2013-02, “Comprehensive Income (Topic 220): Reporting of Amounts Reclassified Out of Accumulated Other Comprehensive Income”. ASU 2013-02 requires an entity to provide information about the amounts reclassified out of accumulated other comprehensive income by component. In addition, an entity is required to present, either on the face of the statement where net income is presented or in the notes, significant amounts reclassified out of accumulated other comprehensive income by the respective line items of net income but only if the amount reclassified is required under GAAP to be reclassified to net income in its entirety in the same reporting period. For other amounts that are not required under GAAP to be reclassified in their entirety to net income, an entity is required to cross-reference to other disclosures required under GAAP that provide additional detail about those amounts. The guidance is effective for annual and interim periods beginning after December 15, 2013. The adoption of ASU 2013-02 will not have a material impact on the Company’s financial position, results of operations or liquidity. In July 2012, the FASB issued ASU No. 2012-02, “Intangibles-Goodwill and Other (Topic 350): Testing Indefinite-Lived Intangible Assets for Impairment.” ASU 2012-02 permits entities to assess qualitative factors first in determining whether the existence of events and circumstances indicates that it is more likely than not that the indefinite-lived intangible asset is impaired. If, after assessing the totality of events and circumstances, an entity concludes that it is not more likely than not that the indefinite-lived intangible asset is impaired, no further analysis would be required. The guidance is effective for annual and interim impairment tests performed for fiscal years beginning after September 15, 2012, with early adoption permitted. The adoption of ASU 2012-02 will not have a material impact on the Company’s financial position, results of operations or liquidity. In June 2011, the FASB issued ASU No. 2011-05, “Presentation of Comprehensive Income.” ASU 2011-05 eliminates the option to report other comprehensive income and its components in the statement of changes in stockholders’ equity and requires an entity to present the total of comprehensive income, the components of net income and the components of other comprehensive income either in a single continuous statement or in two separate but consecutive statements. ASU 2011-05 became effective for the Company on January 1, 2012. The adoption of ASU 2011-05 did not have any impact on the Company’s financial position, results of operations or liquidity. In May 2011, the FASB issued ASU No. 2011-04, “Amendments to Achieve Common Fair Value Measurement and Disclosure Requirements in U.S. GAAP and IFRS.” This pronouncement was issued to provide a consistent definition of fair value and ensure that the fair value measurement and disclosure requirements are similar between U.S. GAAP and International Financial Reporting Standards (“IFRS”). ASU 2011-04 changes certain fair value measurement principles and enhances the disclosure requirements particularly for level 3 fair value measurements. ASU 2011-04 became effective for the Company on January 1, 2012. The adoption of ASU 2011-04 did not have any impact on the Company’s financial position, results of operations or liquidity.

INVESTMENTS

12 Months Ended

Dec. 31, 2012

INVESTMENTS

INVESTMENTS

2. INVESTMENTS

The following table summarizes the Company’s investments at:

December 31, 2012	Amortized Cost		Gross Unrealized Holding Gains		Gross Unrealized Holding Losses		Fair Value		Continuous Unrealized Loss Position less than 12 Months		Continuous Unrealized Loss Position greater than 12 Months
Held-to-Maturity
Short-term:
U.S. Treasuries	$	16,040	$	-	$	-	$	16,040	$	-	$	-
Certificates of deposit	2,201		-		-		2,201		-		-
Municipal securities	77,038		-		11		77,027		11		-
Available-for-sale
Long-term:
Auction rate securities	3,310		2,483		-		5,793		-		-
Total	$	98,589	$	2,483	$	11	101,061		$	11	$	-
Trading
Short-term:
Auction rate securities							1,763
Long-term:
Auction rate securities							15,600
Total							$	118,424

December 31, 2011	Amortized Cost		Gross Unrealized Holding Gains		Gross Unrealized Holding Losses		Fair Value		Continuous Unrealized Loss Position less than 12 Months		Continuous Unrealized Loss Position greater than 12 Months
Held-to-Maturity
Short-term:
U.S. Treasuries	$	8,034	$	5	$	-	$	8,039	$	-	$	-
Certificates of deposit	29,034		1		-		29,035		-		-
Corporate bonds	2,022		-		-		2,022		-		-
Municipal securities	284,605		-		64		284,541		64		-
U.S. government agency securities	16,005		2		-		16,007		-		-
Available-for-sale
Short-term:
Variable rate demand notes	58,924		-		-		58,924		-		-
Long-term:
Auction rate securities	3,320		-		-		3,320		-		-
Total	$	401,944	$	8	$	64	401,888		$	64	$	-
Trading
Short-term:
Auction rate securities							12,658
Long-term:
Auction rate securities							19,874
Total							$	434,420

During the years ended December 31, 2012, 2011 and 2010, realized gains or losses recognized on the sale of investments were not significant.

The Company recognized a net gain (loss) through earnings on its trading securities as follows for the years ended:

	2012		2011			2010
(Loss) on transfer from available-for-sale to trading	$	-	$	(2,438	)	$	(4,876	)
Gain on trading securities sold	1,130		2,604			375
Gain (loss) on trading securities held	753		(210		)	572
Gain (loss) on trading securites	$	1,883	$	(44	)	$	(3,929	)

The Company’s investments at December 31, 2012 and 2011 in U.S. Treasuries, certificates of deposit, corporate bonds, municipal securities, U.S. government agency securities and/or variable rate demand notes (“VRDNs”) carried investment grade credit ratings. VRDNs are floating rate municipal bonds with embedded put options that allow the bondholder to sell the security at par plus accrued interest. All of the put options are secured by a pledged liquidity source. While they are classified as marketable investment securities, the put option allows the VRDNs to be liquidated at par on a same day, or more generally on a seven day, settlement basis. A portion of the Company’s investments at December 31, 2012 and 2011 in municipal, educational or other public body securities with an auction reset feature (“auction rate securities”) also carried investment grade credit ratings.

The following table summarizes the underlying contractual maturities of the Company’s investments at:

	December 31, 2012				December 31, 2011
	Amortized Cost		Fair Value		Amortized Cost		Fair Value
Less than 1 year:
U.S. Treasuries	$	16,040	$	16,040	$	8,034	$	8,039
Certificates of deposit	2,201		2,201		29,034		29,035
Corporate bonds	-		-		2,022		2,022
Municipal securities	77,038		77,027		284,605		284,541
U.S. government agency securities	-		-		16,005		16,007
Due 1 - 10 years:
Variable rate demand notes	-		-		5,775		5,775
Due 11 - 20 years:
Variable rate demand notes	-		-		12,716		12,716
Auction rate securities	10,748		10,748		5,158		5,158
Due 21 - 30 years:
Variable rate demand notes	-		-		27,902		27,902
Auction rate securities	9,925		12,408		25,134		25,134
Due 31 - 40 years:
Variable rate demand notes	-		-		12,532		12,532
Auction rate securities	-		-		5,559		5,559
Total	$	115,952	$	118,424	$	434,476	$	434,420

- 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

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 115
-Paragraph 3, 19, 20, 21, 22, 137
-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 Accounting Standards Codification
-Topic 310
-SubTopic 30
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6379141&loc=d3e15032-111544

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 320
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6872113&loc=d3e27161-111563

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 942
-SubTopic 320
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6957658&loc=d3e62557-112803

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 320
-SubTopic 10
-Section 50
-Paragraph 9
-URI http://asc.fasb.org/extlink&oid=6872113&loc=d3e27357-111563

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 320
-SubTopic 10
-Section 50
-Paragraph 6
-URI http://asc.fasb.org/extlink&oid=6872113&loc=d3e27290-111563

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 320
-SubTopic 10
-Section 50
-Paragraph 10
-URI http://asc.fasb.org/extlink&oid=6872113&loc=d3e27405-111563

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 320
-SubTopic 10
-Section 50
-Paragraph 5
-URI http://asc.fasb.org/extlink&oid=6872113&loc=d3e27232-111563

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Debt Security
-URI http://asc.fasb.org/extlink&oid=6509901
-Topic 320

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Equity Security
-URI http://asc.fasb.org/extlink&oid=6511694
-Topic 320

+ Details

FAIR VALUE OF CERTAIN FINANCIAL ASSETS AND LIABILITIES

12 Months Ended

Dec. 31, 2012

FAIR VALUE OF CERTAIN FINANCIAL ASSETS AND LIABILITIES

FAIR VALUE OF CERTAIN FINANCIAL ASSETS AND LIABILITIES

3. FAIR VALUE OF CERTAIN FINANCIAL ASSETS AND LIABILITIES

ASC 820 provides a framework for measuring fair value and requires expanded disclosures regarding fair value measurements. ASC 820 defines fair value as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. ASC 820 also establishes a fair value hierarchy which requires an entity to maximize the use of observable inputs, where available. The three levels of inputs required by the standard that the Company uses to measure fair value are summarized below.

· Level 1: Quoted prices in active markets for identical assets or liabilities.

· Level 2: Observable inputs other than Level 1 prices, such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active; or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the related assets or liabilities.

· Level 3: Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities.

ASC 820 requires the use of observable market inputs (quoted market prices) when measuring fair value and requires a Level 1 quoted price to be used to measure fair value whenever possible.

The following tables present the Company’s held-to-maturity investments at amortized cost as well as the fair value of the Company’s financial assets that are recorded at fair value on a recurring basis, segregated among the appropriate levels within the fair value hierarchy at:

December 31, 2012	Level 1		Level 2		Level 3		Total
Cash	$	147,113	$	-	$	-	$	147,113
Money market funds	63,974		-		-		63,974
U.S. Treasuries	-		24,065		-		24,065
Certificates of deposit	-		5,603		-		5,603
Municipal securities	-		77,038		-		77,038
Auction rate securities	-		-		23,156		23,156
Put option related to auction rate securities	-				1,929		1,929
Total	$	211,087	$	106,706	$	25,085	$	342,878

Amounts included in:
Cash and cash equivalents	$	211,087	$	11,427	$	-	$	222,514
Short-term investments	-		95,279		1,763		97,042
Investments	-		-		21,393		21,393
Prepaid expenses and other current assets	-		-		225		225
Other assets	-		-		1,704		1,704
Total	$	211,087	$	106,706	$	25,085	$	342,878

December 31, 2011	Level 1		Level 2		Level 3		Total
Cash	$	81,879	$	-	$	-	$	81,879
Money market funds	230,029		-		-		230,029
U.S. Treasuries	8,034		-		-		8,034
Certificates of deposit	-		69,078		-		69,078
Corporate bonds	-		2,022		-		2,022
Municipal securities	-		291,984		-		291,984
U.S. government agency securities	-		16,005		-		16,005
Variable rate demand notes	-		58,924		-		58,924
Auction rate securities	-		-		35,852		35,852
Put options related to auction rate securities	-		-		3,041		3,041
Total	$	319,942	$	438,013	$	38,893	$	796,848

Amounts included in:
Cash and cash equivalents	$	311,908	$	47,423	$	-	$	359,331
Short-term investments	8,034		390,590		12,658		411,282
Investments	-		-		23,194		23,194
Prepaid expenses and other current assets	-		-		873		873
Other assets	-		-		2,168		2,168
Total	$	319,942	$	438,013	$	38,893	$	796,848

The majority of the Company’s short-term investments are classified within Level 1 or Level 2 of the fair value hierarchy. The Company’s valuation of its Level 1 investments, which include money market funds, is based on quoted market prices in active markets for identical securities. The Company’s valuation of its Level 2 investments, which include U.S. Treasuries, certificates of deposit, corporate bonds, municipal securities, U.S. government agency securities and VRDNs, is based on other observable inputs, specifically a valuation model which utilizes vendor pricing for similar securities. There were no transfers between Level 1 and Level 2 measurements during the year ended December 31, 2012, and there were no changes in the Company’s valuation techniques.

The Company’s Level 3 assets are comprised of auction rate securities and put options. The Company’s Level 3 valuation utilized a mark-to-model approach which included estimates for interest rates, timing and amount of cash flows, credit and liquidity premiums, as well as expected holding periods for the auction rate securities. These assumptions are typically volatile and subject to change as the underlying data sources and market conditions evolve. A significant change in any single input could have a significant valuation impact; however, no single input has a more significant impact on valuation than another. There were no changes in the Company’s valuation techniques of its Level 3 assets during the year ended December 31, 2012.

The following table presents quantitative information related to the significant unobservable inputs utilized in the Company’s Level 3 recurring fair value measurements as of December 31, 2012.

	Valuation Technique	Unobservable Input	Range (Weighted-Average)
Auction Rate Securities:
Trading	Discounted cash flow	Maximum rate probability	0.38%-1.74% (0.94%)
		Principal returned probability	86.88%-95.69% (87.98%)
		Default probability	3.77%-11.57% (11.08%)
		Liquidity risk	3.50%-3.50% (3.50%)
		Recovery rate	60-60 (60)
Auction Rate Securities:
Available-for-sale	Market comparable bonds	Comparable price	71-76 (74)

Put Options	Discounted cash flow	Counterparty risk	1.01%-1.61% (1.20%)

At December 31, 2012, the Company held auction rate securities with a face value of $27.8 million (amortized cost basis of $20.7 million). A Level 3 valuation was performed on the Company’s auction rate securities as of December 31, 2012 resulting in a fair value of $5.8 million for the Company’s available-for-sale auction rate securities (after a $2.5 million impairment) and $17.4 million for the Company’s trading auction rate securities (after a $2.1 million impairment), which are included in short-term and long-term investments.

In June 2011, the Company entered into an agreement (the “2011 ARS Agreement”), related to $24.5 million of par value auction rate securities (the “2011 ARS Securities”). Under the 2011 ARS Agreement, the Company has the right to sell the 2011 ARS Securities including all accrued but unpaid interest thereon (the “2011 Put Option”) as follows: (i) on or after July 1, 2013, up to $1.0 million aggregate par value; (ii) on or after October 1, 2013, up to an additional $1.0 million aggregate par value; and (iii) in quarterly installments thereafter based on a formula of the then outstanding 2011 ARS Securities, as adjusted for normal market redemptions, with full sale rights available on or after April 1, 2016. The 2011 ARS Securities will continue to accrue interest until redeemed through the 2011 Put Option, or as determined by the auction process, or should the auction process fail, the terms outlined in the prospectus of the respective 2011 ARS Securities. Under the 2011 ARS Agreement, the Company has the obligation, should it receive written notification from the put issuer, to sell the 2011 ARS Securities at par plus all accrued but unpaid interest. During the year ended December 31, 2012, $1.3 million of 2011 ARS Securities were redeemed through normal market channels ($3.7 million of par value 2011 ARS Securities were redeemed at par through normal market channels during the year ended December 31, 2011). The 2011 Put Option does not meet the definition of derivative instruments under ASC 815. Therefore, the Company elected the fair value option under ASC 825-10 in accounting for the 2011 Put Option. As of December 31, 2012, the Company recorded $1.9 million as the fair market value of the 2011 Put Option, included in, prepaid expenses and other current assets, and other assets, in the condensed consolidated balance sheet.

In March 2010, the Company entered into an agreement (the “2010 ARS Agreement”), related to $54.2 million of par value auction rate securities (the “2010 ARS Securities”). Under the 2010 ARS Agreement, the Company had the right, but not the obligation, to sell the 2010 ARS Securities including all accrued but unpaid interest thereon (the “2010 Put Option”), under various terms. During the three-months ended March 31, 2012, the remaining $15.7 million of par value 2010 ARS Securities were redeemed at par through the exercise of the 2010 Put Option, which exhausted the Company’s rights under the 2010 ARS Agreement (as of December 31, 2011, $38.5 million of par value 2010 ARS Securities had been redeemed at par through the exercise of the 2010 Put Option as well as through normal market channels).

The Company holds additional auction rate securities that do not have a related put option. These auction rate securities continue to be classified as available-for-sale securities. The Company intends to retain such investments until the earlier of the recovery in market value or maturity.

The net effect of (i) the revaluation of the 2011 Put Option as of December 31, 2012; (ii) the revaluation of the Company’s trading auction rate securities as of December 31, 2012; (iii) the redemption at par of certain 2011 ARS Securities; (iv) the redemption at par of certain 2010 ARS Securities, including those redeemed at par through the exercise of the 2010 Put Option; and (v) a recognized gain resulting from the redemption at par of a previously other-than-temporary impaired security; resulted in a gain of $0.8 million, which is included in other income (expense) for the year ended December 31, 2012. The net effect of (i) the acquisition of the 2011 Put Option during the second fiscal quarter of 2011; (ii) the revaluation of the 2011 Put Option and the 2010 Put Option as of December 31, 2011; (iii) the transfer from available-for-sale to trading of the 2011 ARS Securities during the second fiscal quarter of 2011; (iv) the revaluation of the Company’s trading auction rate securities as of December 31, 2011; (v) the redemption at par of certain 2011 ARS Securities and 2010 ARS Securities, including those redeemed at par through the exercise of the 2010 Put Option; and (vi) a recognized gain resulting from the redemption at par of a previously other-than-temporary impaired security during the first fiscal quarter of 2011, resulted in a (loss) of ($0.8) million included in other income (expense) for the year ended December 31, 2011. The net effect of (i) the acquisition of the 2010 Put Option during the first fiscal quarter of 2010; (ii) the revaluation of the 2010 Put Option as of December 31, 2010; (iii) the transfer from available-for-sale to trading of the 2010 ARS Securities during the first fiscal quarter of 2010; (iv) the revaluation of the Company’s trading auction rate securities as of December 31, 2010; (v) the redemption at par of certain 2010 ARS Securities; (vi) a recognized gain resulting from the redemption at par of a previously other-than-temporary impaired security during the first fiscal quarter of 2010; and (vii) an increase in the other-than-temporary impairment of certain auction rate securities, resulted in a (loss) of ($0.8) million included in other income (expense) for the year ended December 31, 2010.

The following table provides a summary reconciliation of the Company’s financial assets that are recorded at fair value on a recurring basis using significant unobservable inputs (Level 3):

	December 31, 2012				December 31, 2011
	Auction Rate Securities		Put Options		Auction Rate Securities		Put Options
Opening Balance	$	35,852	$	3,041	$	68,252	$	3,768
Transfers into Level 3	-		-		-		-
Transfers out of Level 3	-		-		-		-
Total gains (losses) for the period:
Included in earnings	1,897		(1,112)		(44)		(727)
Included in other comprehensive income	2,482		-		2,409		-
Settlements	(17,075)		-		(34,765)		-
Closing Balance	$	23,156	$	1,929	$	35,852	$	3,041

- 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
-Paragraph 15C, 15D
-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
-Paragraph 15A
-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
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 107
-Paragraph 15B
-Subparagraph a, b
-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
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 107
-Paragraph 3, 10, 14, 15
-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)
-Number 157
-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
-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 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6925170&loc=d3e19207-110258

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
-SubTopic 10
-Section 50
-Paragraph 21
-URI http://asc.fasb.org/extlink&oid=6947722&loc=d3e13537-108611

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
-SubTopic 10
-Section 50
-Paragraph 28
-URI http://asc.fasb.org/extlink&oid=6957238&loc=d3e14064-108612

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
-SubTopic 10
-Section 50
-Paragraph 10
-URI http://asc.fasb.org/extlink&oid=6947722&loc=d3e13433-108611

Reference 12: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
-SubTopic 10
-Section 50
-Paragraph 30
-URI http://asc.fasb.org/extlink&oid=6957238&loc=d3e14172-108612

Reference 13: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
-SubTopic 10
-Section 50
-Paragraph 16
-URI http://asc.fasb.org/extlink&oid=6947722&loc=d3e13504-108611

Reference 14: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 5
-URI http://asc.fasb.org/extlink&oid=6925170&loc=d3e19296-110258

+ Details

INVENTORIES

12 Months Ended

Dec. 31, 2012

INVENTORIES

INVENTORIES

4. INVENTORIES

Inventories consist of the following at December 31:

	2012		2011
Raw materials	$	65,010	$	51,103
Finished goods	138,096		104,510
	$	203,106	$	155,613

PROPERTY AND EQUIPMENT, Net

12 Months Ended

Dec. 31, 2012

PROPERTY AND EQUIPMENT, Net

PROPERTY AND EQUIPMENT, Net

5. PROPERTY AND EQUIPMENT, Net

Property and equipment consist of the following at December 31:

	December 31, 2012		December 31, 2011
Land	$	5,382	$	3,626
Leasehold improvements	2,300		2,132
Furniture and fixtures	2,087		2,000
Office and computer equipment	8,981		6,727
Computer software	1,135		9,303
Equipment	48,427		33,286
Building	21,998		3,211
Vehicles	26,037		21,827
	116,347		82,112
Less: accumulated depreciation and amortization	(47,210)		(36,961)
	$	69,137	$	45,151

- Definition

The entire disclosure for long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale. Examples include land, buildings, machinery and equipment, and other types of furniture and equipment including, but not limited to, office equipment, furniture and fixtures, and computer equipment and software. This disclosure may include property plant and equipment accounting policies and methodology, a schedule of property, plant and equipment gross, additions, deletions, transfers and other changes, depreciation, depletion and amortization expense, net, accumulated depreciation, depletion and amortization expense and useful lives, income statement disclosures, assets held for sale and public utility disclosures.

+ References + Details

INTANGIBLES, Net

12 Months Ended

Dec. 31, 2012

INTANGIBLES, Net

INTANGIBLES, Net

6. INTANGIBLES, Net

The following provides additional information concerning the Company’s intangibles as of December 31:

	2012		2011
Amortizing intangibles	$	1,061	$	1,059
Accumulated amortization	(553)		(504)
	508		555
Non-amortizing intangibles	54,140		47,841
	$	54,648	$	48,396

All amortizing intangibles have been assigned an estimated finite useful life and such intangibles are amortized on a straight-line basis over the number of years that approximate their respective useful lives ranging from one to 25 years (weighted-average life of 20 years). Total amortization expense recorded was $0.05 million, $0.05 million and $0.05 million for the years ended December 31, 2012, 2011 and 2010, respectively. As of December 31, 2012, future estimated amortization expense related to amortizing intangibles through the year ending December 31, 2017 is approximately $0.05 million per year.

DISTRIBUTION AGREEMENTS	12 Months Ended
DISTRIBUTION AGREEMENTS	Dec. 31, 2012
DISTRIBUTION AGREEMENTS
DISTRIBUTION AGREEMENTS	7. DISTRIBUTION AGREEMENTS Amounts received pursuant to new and/or amended distribution agreements entered into with certain distributors, relating to the costs associated with terminating the Company’s prior distributors, have been accounted for as deferred revenue in the accompanying consolidated balance sheets and are recognized as revenue ratably over the anticipated life of the respective distribution agreement, generally 20 years. Revenue recognized was $7.9 million, $9.3 million and $8.0 million for the years ended December 31, 2012, 2011 and 2010, respectively.

DEBT	12 Months Ended
DEBT	Dec. 31, 2012
DEBT
DEBT	8. DEBT The Company entered into a credit facility with Comerica Bank (“Comerica”) consisting of a revolving line of credit, which was amended in August 2011, under which the Company may borrow up to $10.0 million of non-collateralized debt. The revolving line of credit is effective through June 1, 2013. Interest on borrowings under the line of credit is based on Comerica’s base (prime) rate minus up to 1.5%, or varying London Interbank Offered Rates up to 180 days, plus an additional percentage of up to 1.75%, depending upon certain financial ratios maintained by the Company. The Company had no outstanding borrowings on this line of credit at December 31, 2012. The Company’s debt of $0.5 million and $1.1 million at December 31, 2012 and 2011, respectively, consisted of capital leases, collateralized by vehicles, payable over 12 months in monthly installments at various effective interest rates, with final payments ending on or before December 31, 2013. At December 31, 2012 and 2011, the assets acquired under capital leases had a net book value of $3.2 million and $3.6 million, net of accumulated depreciation of $2.5 million and $2.1 million, respectively. Interest expense for capital lease obligations amounted to $0.05 million, $0.05 million and $0.01 million for the years ended December 31, 2012, 2011 and 2010, respectively.

- Definition

The entire disclosure for information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, own-share lending arrangements and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants.

+ References + Details

COMMITMENTS AND CONTINGENCIES

12 Months Ended

Dec. 31, 2012

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES

9. COMMITMENTS AND CONTINGENCIES

The Company is obligated under various non-cancellable lease agreements providing for office space, warehouse space, and automobiles that expire at various dates through the year 2020.

Rent expense under operating leases was $4.6 million, $4.1 million and $3.8 million for the years ended December 31, 2012, 2011 and 2010, respectively.

Future minimum rental payments at December 31, 2012 under the operating leases referred to above are as follows:

Year ending December 31:

2013	$	4,173
2014	3,610
2015	3,482
2016	2,874
2017	790
2018 and thereafter	649
	$	15,578

Contractual obligations – The Company has the following contractual obligations related primarily to sponsorships and other commitments as of December 31, 2012:

Year ending December 31:

2013	$	50,995
2014	32,952
2015	9,945
2016	6,620
2017	-
2018 and thereafter	-
	$	100,512

In March 2012, the Company acquired an approximately 75,425 square foot, free standing, three-story office building, including the real property thereunder and improvements thereon, located in Corona, CA (the “March 2012 Property”), which the Company has not occupied, for a purchase price of $9.7 million. In October 2012, the Company acquired an approximately 141,000 square foot, free standing, six-story office building, including the real property thereunder and improvements thereon, located in Corona, CA (the “October 2012 Property”) adjacent to the March 2012 Property, for a purchase price of $18.8 million. The Company intends to complete the necessary improvements to the October 2012 Property and occupy the building as the Company’s new corporate headquarters at some time in the future. The October 2012 Property should more effectively address the future growth needs of the Company, compared to the March 2012 Property. In December 2012, the Company commenced marketing efforts to sell the March 2012 Property and met the criteria established by ASC No. 360 for classifying the March 2012 Property as an asset held for sale. As a result, the March 2012 Property is included in prepaid expenses and other current assets in the accompanying consolidated balance sheet as of December 31, 2012.

Purchase Commitments – The Company has purchase commitments aggregating approximately $53.2 million at December 31, 2012, which represent commitments made by the Company and its subsidiaries to various suppliers of raw materials for the production of its products. These obligations vary in terms, but are generally satisfied within one year.

The Company purchases various raw material items, including, but not limited to, flavors, ingredients, dietary ingredients, containers, milk and cream, from a limited number of resources. An interruption in supply from any of such resources could result in the Company’s inability to produce certain products for limited or possibly extended periods of time. The aggregate value of purchases from suppliers of such limited resources described above for the years ended December 31, 2012, 2011 and 2010 was $264.2 million, $279.5 million and $186.4 million, respectively.

Guarantees – The Company from time to time enters into certain types of contracts that contingently require the Company to indemnify parties against third party claims. These contracts primarily relate to: (i) certain agreements with the Company’s officers, directors and employees under which the Company may be required to indemnify such persons for liabilities arising out of their employment relationship, (ii) certain distribution or purchase agreements under which the Company may have to indemnify the Company’s customers from any claim, liability or loss arising out of any actual or alleged injury or damages suffered in connection with the consumption or purchase of the Company’s products or the use of Company trademarks, and (iii) certain real estate leases, under which the Company may be required to indemnify property owners for liabilities and other claims arising from the Company’s use of the applicable premises. The terms of such obligations vary and typically, a maximum obligation is not explicitly stated. Generally, the Company believes that its insurance coverage is adequate to cover any resulting liabilities or claims.

Litigation – In September 2006, Christopher Chavez purporting to act on behalf of himself and a certain class of consumers filed an action in the Superior Court of the State of California, County of San Francisco, against the Company and its subsidiaries for unfair business practices, false advertising, violation of California Consumers Legal Remedies Act (“CLRA”), fraud, deceit and/or misrepresentation alleging that the Company misleadingly labels its Blue Sky® beverages as manufactured and canned/bottled wholly in Santa Fe, New Mexico. Defendants removed this Superior Court action to the United States District Court for the Northern District of California (the “District Court”) under the Class Action Fairness Act and filed motions for dismissal or transfer. On June 11, 2007, the District Court granted the Company’s motion to dismiss Chavez’s complaint with prejudice. On June 23, 2009, the United States Court of Appeals for the Ninth Circuit (“Ninth Circuit”) filed a memorandum opinion reversing the decision of the District Court and remanded the case to the District Court for further proceedings. The Company filed a motion to dismiss the CLRA claims; the plaintiff filed a motion for a decision on a preemption issue; and the plaintiff filed a motion for class certification. On June 18, 2010, the District Court entered an order certifying the class, ruled that there was no preemption by federal law, and denied the Company’s motion to dismiss. The class that the District Court certified initially consists of all persons who purchased any beverage bearing the Blue Sky mark or brand in the United States at any time between May 16, 2002 and June 30, 2006. On September 9, 2010, the District Court approved the form of the class notice and its distribution plan; and set an opt-out date of December 10, 2010. On January 27, 2012, the parties entered into a settlement agreement on terms acceptable to the Company. On June 1, 2012, the District Court granted final approval of the settlement and entered judgment. On June 26, 2012, an objector to the settlement filed a notice appealing the District Court’s judgment with the Ninth Circuit Court of Appeals. On December 11, 2012, the Ninth Circuit Court of Appeals entered an order dismissing the appeal due to the appellant’s failure to prosecute. The settlement is therefore final and the Company has satisfied all obligations required under the settlement agreement.

In May 2009, Avraham Wellman, purporting to act on behalf of himself and a class of consumers in Canada, filed a putative class action in the Ontario Superior Court of Justice, in the City of Toronto, Ontario, Canada, against the Company and its former Canadian distributor, Pepsi-Cola Canada Ltd., as defendants (the “Wellman Action”). The plaintiff alleges that the defendants misleadingly packaged and labeled Monster Energy® products in Canada by not including sufficiently specific statements with respect to contra-indications and/or adverse reactions associated with the consumption of the energy drink products. The plaintiff’s claims against the defendants are for negligence, unjust enrichment, and making misleading/false representations in violation of the Competition Act (Canada), the Food and Drugs Act (Canada) and the Consumer Protection Act, 2002 (Ontario). The plaintiff claims general damages on behalf of the putative class in the amount of CDN$20 million, together with punitive damages of CDN$5 million, plus legal costs and interest. The plaintiff’s certification motion materials have not yet been filed. The Company believes that any such damages, if awarded, would not have a material adverse effect on the Company’s financial position or results of operations. In accordance with class action practices in Ontario, the Company will not file an answer to the complaint until after the determination of the certification motion. The Company believes that the plaintiff’s complaint is without merit and plans a vigorous defense.

On October 17, 2012, Wendy Crossland and Richard Fournier filed a lawsuit in the Superior Court of the State of California, County of Riverside, against the Company claiming that the death of their 14 year old daughter (Anais Fournier) was caused by her consumption of two 24-ounce Monster Energy® drinks over the course of two days in December 2011. The plaintiffs allege strict product liability, negligence, fraudulent concealment, breach of implied warranties and wrongful death. The plaintiffs claim general damages in excess of $25,000 and punitive damages. The Company believes that the plaintiffs’ complaint is without merit and plans a vigorous defense. The Company also believes that any such damages, if awarded, would not have a material adverse effect on the Company’s financial position or results of operations.

Securities Litigation – On September 11, 2008, a federal securities class action complaint styled Cunha v. Hansen Natural Corp., et al. was filed in the United States District Court for the Central District of California (the “District Court”). On September 17, 2008, a second federal securities class action complaint styled Brown v. Hansen Natural Corp., et al. was also filed in the District Court.

On July 14, 2009, the District Court entered an order consolidating the actions and appointing lead counsel and the Structural Ironworkers Local Union #1 Pension Fund as lead plaintiff. On August 28, 2009, lead plaintiff filed a Consolidated Complaint for Violations of Federal Securities Laws (the “Consolidated Class Action Complaint”). The Consolidated Class Action Complaint purported to be brought on behalf of a class of purchasers of the Company’s stock during the period November 9, 2006 through November 8, 2007 (the “Class Period”). It named as defendants the Company, Rodney C. Sacks, Hilton H. Schlosberg, and Thomas J. Kelly. Plaintiff principally alleged that, during the Class Period, the defendants made false and misleading statements relating to the Company’s distribution coordination agreements with Anheuser-Busch, Inc. (“AB”) and its sales of “Allied” energy drink lines, and engaged in sales of shares in the Company on the basis of material non-public information. Plaintiff also alleged that the Company’s financial statements for the second quarter of 2007 did not include certain promotional expenses. The Consolidated Class Action Complaint alleged violations of Sections 10(b) and 20(a) of the Securities Exchange Act of 1934, as amended (the “Exchange Act”) and Rule 10b-5 promulgated thereunder, and sought an unspecified amount of damages.

On November 16, 2009, the defendants filed their motion to dismiss the Consolidated Class Action Complaint pursuant to Federal Rules of Civil Procedure 12(b)(6) and 9(b), as well as the Private Securities Litigation Reform Act. On July 12, 2010, following a hearing, the District Court granted the defendants’ motion to dismiss the Consolidated Class Action Complaint, with leave to amend, on the grounds, among others, that it failed to specify which statements plaintiff claimed were false or misleading, failed adequately to allege that certain statements were actionable or false or misleading, and failed adequately to demonstrate that defendants acted with scienter.

On August 27, 2010, plaintiff filed a Consolidated Amended Class Action Complaint for Violations of Federal Securities Laws (the “Amended Class Action Complaint”). While similar in many respects to the Consolidated Class Action Complaint, the Amended Class Action Complaint drops certain of the allegations set forth in the Consolidated Class Action Complaint and makes certain new allegations, including that the Company engaged in “channel stuffing” during the Class Period that rendered false or misleading the Company’s reported sales results and certain other statements made by the defendants. In addition, it no longer names Thomas J. Kelly as a defendant. The Amended Class Action Complaint continues to allege violations of Sections 10(b) and 20(a) of the Exchange Act and Rule 10b-5 promulgated thereunder, and seeks an unspecified amount of damages.

Defendants filed a motion to dismiss the Amended Class Action Complaint on November 8, 2010. At a hearing on defendants’ motion to dismiss the Amended Class Action Complaint held on May 12, 2011, the District Court issued a tentative ruling granting the motion to dismiss as to certain of plaintiff’s claims, including plaintiff’s allegations relating to promotional expenses, but denying the motion to dismiss with regard to the majority of plaintiff’s claims, including plaintiff’s channel stuffing allegations. On September 4, 2012, the District Court issued a Notice of Ruling (the “Order”) adopting the May 12, 2011 tentative ruling as its final ruling on defendants’ motion to dismiss. On October 22, 2012, the District Court denied defendants’ motion for reconsideration of the Order or certification of an interlocutory appeal from the Order. The District Court has set a schedule for briefing and discovery in connection with plaintiff’s motion for class certification, and has scheduled a hearing on that motion for April 1, 2013. Fact discovery in the action has been stayed pending resolution of the class certification motion.

The Amended Class Action Complaint seeks an unspecified amount of damages. As a result, the amount or range of reasonably possible litigation losses to which the Company is exposed cannot be estimated. Although the ultimate outcome of this action cannot be determined with certainty, the Company believes that the allegations in the Amended Class Action Complaint are without merit. The Company intends to vigorously defend against this lawsuit.

State Attorney General Inquiry – In July 2012, the Company received a subpoena from a state attorney general in connection with an investigation concerning the Company’s advertising, marketing, promotion, ingredients, usage and sale of its Monster Energy® brand of energy drinks. As the investigation is in an early stage, it is unknown what, if any, action the state attorney general may take against the Company, the relief which may be sought in the event of any such proceeding or whether such proceeding could have a material adverse effect on the Company’s business, financial condition or results of operations.

Derivative Litigation – On September 13, 2012, two derivative complaints were filed in California Superior Courts, purportedly on behalf of the Company, by shareholders of the Company who made no prior demand on the Company’s Board of Directors. One action, in the Superior Court for the County of Riverside, is styled Iron Workers District Council of Tennessee Valley & Vicinity Pension

Planv. Sacks, et al. The other action, in the Superior Court for the County of Los Angeles, is styled Rumbaugh v. Sacks, et al.

The Iron Workers complaint names as defendants certain officers, directors, and employees of the Company, including Sacks, Schlosberg, Harold C. Taber, Jr., Benjamin M. Polk, Norman C. Epstein, Mark S. Vidergauz, Sydney Selati, and Thomas J. Kelly. The Rumbaugh complaint names each of the same individuals as defendants, with the exception of Thomas J. Kelly. The Company is named as a nominal defendant in each action.

The factual allegations of the two complaints are substantially similar. Each alleges, among other things, that the Individual Defendants breached their fiduciary duties to the Company by causing the Company to market, advertise, and promote its Monster Energy® brand of energy drinks in a way that has exposed, and will continue to expose, the Company to costly investigations into its compliance with federal and state laws and regulations pertaining to food and beverage advertising. The complaints further allege that, beginning in February 2012, the Individual Defendants further breached their fiduciary duties by making statements in press releases and public filings about the Company’s earnings and financial condition and by failing to disclose that the Company was improperly advertising, marketing, and promoting its Monster Energy® brand of energy drinks. The Iron Workers complaint further alleges that while the Company’s shares were purportedly artificially inflated because of those improper statements, certain defendants sold Company stock while in possession of material non-public information regarding the Company’s “true” business health. The Iron Workers complaint asserts causes of action for breach of fiduciary duty and unjust enrichment. In addition to those causes of action, the Rumbaugh complaint also asserts causes of action for abuse of control, gross mismanagement and waste of corporate assets. The plaintiffs seek an unspecified amount of damages to be paid to the Company, adoption of corporate governance reforms, and equitable and injunctive relief.

The complaints have been served on certain of the defendants named therein. By stipulation of the parties, the Rumbaugh complaint was transferred to Riverside Superior Court, where it will likely be consolidated with the Iron Workers complaint. The parties stipulated to postpone the time to respond to both complaints until the matters are consolidated and a consolidated amended complaint is filed. A case management conference for the Iron Workers matter is scheduled for March 5, 2013. Although the ultimate outcome of these matters cannot be determined with certainty, the Company believes that the complaints are without merit. The Company intends to vigorously defend against these lawsuits.

In addition to the above matters, the Company has been named as a defendant in various false advertising putative class actions and in a private attorney general action, each of which contains allegations similar to those presented in the Wellman action. In these actions, plaintiffs allege that defendants misleadingly labeled and advertised Monster Energy® brand products that allegedly were ineffective for the advertised benefits (including, but not limited to, an allegation that the products do not hydrate as advertised because they contain caffeine). The plaintiffs further allege that the Monster Energy® brand products at issue are unsafe because they contain one or more ingredients that allegedly could result in illness, injury, or death. In connection with these product safety allegations, the plaintiffs claim that the product labels did not provide adequate warnings, and/or that the Company did not include sufficiently specific statements with respect to contra-indications and/or adverse reactions associated with the consumption of its energy drink products (including, but not limited to, claims that certain ingredients, when consumed individually or in combination with other ingredients, could result in high blood pressure, palpitations, liver damage, or other negative health effects and/or that the products themselves are unsafe). Based on these allegations, the plaintiffs assert claims for violation of state consumer protection statutes, including unfair competition and false advertising statutes, and for breach of warranty and unjust enrichment. In their prayers for relief, the plaintiffs seek, inter alia, compensatory and punitive damages, restitution, attorneys’ fees, and, in some cases, injunctive relief. Furthermore, the Company is subject to litigation from time to time in the normal course of business, including intellectual property litigation and claims from terminated distributors. Although it is not possible to predict the outcome of such litigation, based on the facts known to the Company, management believes that such litigation in the aggregate will likely not have a material adverse effect on the Company’s financial position or results of operations.

- Definition

The entire disclosure for commitments and contingencies.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name FASB Interpretation (FIN)
-Number 14
-Paragraph 3
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Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 5
-Paragraph 9, 10, 11, 12
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-Name Accounting Standards Codification
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-SubTopic 10
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-Paragraph 1
-Subparagraph (SX 210.5-02.25)
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-Topic 825
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-URI http://asc.fasb.org/extlink&oid=6449706&loc=d3e16207-108621

+ Details

ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)

12 Months Ended

Dec. 31, 2012

ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)

ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)

10. ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)

The components of accumulated other comprehensive income (loss) are as follows at December 31:

	2012		2011
Accumulated net unrealized gain on available-for-sale securities, net of tax benefit of $1.0 million	$	1,525	$	-
Foreign currency translation adjustments	549		(1,547)
Total accumulated other comprehensive income (loss)	$	2,074	$	(1,547)

- Definition

The entire disclosure for comprehensive income. Includes, but is not limited to, the following: 1) the amount of income tax expense or benefit allocated to each component of other comprehensive income, including reclassification adjustments, 2) the reclassification adjustments for each classification of other comprehensive income and 3) the ending accumulated balances for each component of comprehensive income. Components of comprehensive income include: (1) foreign currency translation adjustments; (2) gains (losses) on foreign currency transactions that are designated as, and are effective as, economic hedges of a net investment in a foreign entity; (3) gains (losses) on intercompany foreign currency transactions that are of a long-term-investment nature, when the entities to the transaction are consolidated, combined, or accounted for by the equity method in the reporting enterprise's financial statements; (4) change in the market value of a futures contract that qualifies as a hedge of an asset reported at fair value; (5) unrealized holding gains (losses) on available-for-sale securities and that resulting from transfers of debt securities from the held-to-maturity category to the available-for-sale category; (6) a net loss recognized as an additional pension liability not yet recognized as net periodic pension cost; and (7) the net gain (loss) and net prior service cost or credit for pension plans and other postretirement benefit plans.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 130
-Paragraph 14-26
-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

TREASURY STOCK PURCHASE	12 Months Ended
TREASURY STOCK PURCHASE	Dec. 31, 2012
TREASURY STOCK PURCHASE
TREASURY STOCK PURCHASE	11. TREASURY STOCK PURCHASE On October 12, 2011, the Company’s Board of Directors authorized a new share repurchase program for the repurchase of up to $250.0 million of the Company’s outstanding common stock and on August 13, 2012, the Company’s Board of Directors approved the authorization of an increase of an additional $250.0 million (collectively the “2011-2012 Repurchase Plan”), increasing the total amount available under the 2011-2012 Repurchase Plan at that time to $500.0 million. During the year ended December 31, 2012, the Company purchased 8.7 million shares of common stock at an average purchase price of $57.35 per share for a total amount of $499.8 million (excluding broker commissions), exhausted the availability under the 2011-2012 Repurchase Plan. On November 13, 2012, the Company’s Board of Directors authorized a new share repurchase program for the repurchase of up to $250.0 million of the Company’s outstanding common stock (the “November 2012 Repurchase Plan”). During the year ended December 31, 2012, the Company purchased 4.8 million shares of common stock at an average purchase price of $49.26 per share for a total amount of $236.5 million (excluding broker commissions). Subsequent to December 31, 2012, the Company purchased an additional 0.257 million shares at an average purchase price of $51.99 per share, which exhausted the availability under the November 2012 Repurchase Plan. During the year ended December 31, 2012, 0.01 million shares were repurchased from employees in lieu of cash payments for options exercised or withholding taxes due for a total amount of $0.7 million.

STOCK-BASED COMPENSATION

12 Months Ended

Dec. 31, 2012

STOCK-BASED COMPENSATION

STOCK-BASED COMPENSATION

12. STOCK-BASED COMPENSATION

The Company has two stock-based compensation plans under which shares were available for grant at December 31, 2012: the Monster Beverage Corporation 2011 Omnibus Incentive Plan (the “2011 Omnibus Incentive Plan”) and the 2009 Monster Beverage Corporation Stock Incentive Plan for Non-Employee Directors (the “2009 Directors Plan”).

The 2011 Omnibus Incentive Plan permits the granting of options, stock appreciation rights, restricted stock, restricted stock units, performance awards and other stock-based awards up to an aggregate of 14,500,000 shares of the common stock of the Company to employees or consultants of the Company and its subsidiaries. Shares authorized under the 2011 Omnibus Incentive Plan are reduced by 2.16 shares for each share granted or issued with respect to a Full Value Award. A Full Value Award is an award other than an incentive stock option, a non-qualified stock option, or a stock appreciation right, which is settled by the issuance of shares. Options granted under the 2011 Omnibus Incentive Plan may be incentive stock options under Section 422 of the Internal Revenue Code, as amended, or non-qualified stock options. The Compensation Committee of the Board of Directors (the “Compensation Committee”) has sole and exclusive authority to grant stock awards to all employees who are not new hires and to all new hires who are subject to Section 16 of the Exchange Act. The Compensation Committee and the Executive Committee of the Board of Directors (the “Executive Committee”) each independently has the authority to grant stock awards to new hires who are not Section 16 employees. Awards granted by the Executive Committee are not subject to approval or ratification by the Board or the Compensation Committee. Options granted under the 2011 Omnibus Incentive Plan generally vest over a five-year period from the grant date and are generally exercisable up to 10 years after the grant date. As of December 31, 2012, 1,599,105 shares of the Company’s common stock have been granted, net of cancellations, and 11,884,455 shares of the Company’s common stock remain available for grant under the 2011 Omnibus Incentive Plan.

The 2009 Directors Plan permits the granting of options, stock appreciation rights (each, an “SAR”), and other stock-based awards to purchase up to an aggregate of 1,600,000 shares of common stock of the Company to non-employee directors of the Company. The 2009 Directors Plan is administered by the Board of Directors. Each award granted under the 2009 Directors Plan will be evidenced by a written agreement and will contain the terms and conditions that the Board of Directors deems appropriate. The Board of Directors may grant such awards on the last business day prior to the date of the annual meeting of stockholders. Any award granted under the 2009 Directors Plan will vest, with respect to 100% of such award, on the last business day prior to the date of the annual meeting, in the calendar year following the calendar year in which such award is granted. The Board of Directors may determine the exercise price per share of the Company’s common stock under each option, but such price may not be less than 100% of the closing price of the Company’s common stock on the date an option is granted. Option grants may be made under the 2009 Directors Plan for 10 years from June 4, 2009. The Board of Directors may also grant SARs, independently, or in connection with an option grant. The Board of Directors may determine the exercise price per share of the Company’s common stock under each SAR, but such price may not be less than the greater of (i) the fair market value of a share on the date the SAR is granted and (ii) the price of the related option, if the SAR is granted in connection with an option grant. Additionally, the Board of Directors may grant other stock-based awards, which include awards of shares of the Company’s common stock, restricted shares of the Company’s common stock, and awards that are valued based on the fair market value of shares of the Company’s common stock. SARs and other stock-based awards are subject to the general provisions of the 2009 Directors Plan. The Board of Directors may amend or terminate the 2009 Directors Plan at any time. As of December 31, 2012, options to purchase 59,665 shares of the Company’s common stock had been granted under the 2009 Directors Plan, and options to purchase 1,540,335 shares of the Company’s common stock remained available for grant.

The Company recorded $28.4 million, $19.4 million and $16.9 million of compensation expense relating to outstanding options, restricted stock awards, stock appreciation rights and restricted stock units during the years ended December 31, 2012, 2011 and 2010, respectively.

The excess tax benefit realized for tax deductions from non-qualified stock option exercises, disqualifying dispositions of incentive stock options, vesting of restricted stock units and restricted stock awards for the years ended December 31, 2012, 2011 and 2010 was $19.7 million, $3.8 million and $12.4 million, respectively.

Stock Options

Under the Company’s stock-based compensation plans, all stock options granted as of December 31, 2012 were granted at prices based on the fair value of the Company’s common stock on the date of grant. The Company records compensation expense for employee stock options based on the estimated fair value of the options on the date of grant using the Black-Scholes-Merton option pricing formula with the assumptions included in the table below. The Company records compensation expense for non-employee stock options based on the estimated fair value of the options as of the earlier of (1) the date at which a commitment for performance by the non-employee to earn the stock option is reached or (2) the date at which the non-employee’s performance is complete, using the Black-Scholes-Merton option pricing formula with the assumptions included in the table below. The Company uses historical data to determine the exercise behavior, volatility and forfeiture rate of the options.

The following weighted-average assumptions were used to estimate the fair value of options granted during:

	2012	2011	2010
Dividend yield	0.0 %	0.0 %	0.0 %
Expected volatility	48.1 %	53.6 %	58.2 %
Risk free interest rate	0.74 %	1.5 %	1.9 %
Expected term	5.4 Years	5.8 Years	5.9 Years

Expected Volatility: The Company uses historical volatility as it provides a reasonable estimate of the expected volatility. Historical volatility is based on the most recent volatility of the stock price over a period of time equivalent to the expected term of the option.

Risk-Free Interest Rate: The risk-free interest rate is based on the U.S. Treasury zero coupon yield curve in effect at the time of grant for the expected term of the option.

Expected Term: The Company’s expected term represents the weighted-average period that the Company’s stock options are expected to be outstanding. The expected term is based on expected time to post-vesting exercise of options by employees. The Company uses historical exercise patterns of previously granted options to derive employee behavioral patterns used to forecast expected exercise patterns.

The following table summarizes the Company’s activities with respect to its stock option plans as follows:

Options	Number of Shares (In Thousands)	Weighted- Average Exercise Price Per Share		Weighted- Average Remaining Contractual Term (In Years)	Aggregate Intrinsic Value
Outstanding at January 1, 2012	18,569	$	8.57	4.1	$	696,371
Granted 01/01/12 - 03/31/12	120	$	57.45
Granted 04/01/12 - 06/30/12	65	$	66.43
Granted 07/01/12 - 09/30/12	207	$	57.99
Granted 10/01/12 - 12/31/12	53	$	47.63
Exercised	(4,857)	$	2.45
Cancelled or forfeited	(157)	$	20.30
Outstanding at December 31, 2012	14,000	$	12.12	4.1	$	572,530
Vested and expected to vest in the
future at December 31, 2012	13,542	$	11.41	4.0	$	562,816
Exercisable at December 31, 2012	11,043	$	8.29	3.3	$	492,022

The following table summarizes information about stock options outstanding and exercisable at December 31, 2012:

	Options Outstanding			Options Exercisable
Range of Exercise Prices ($)	Number Outstanding (In Thousands)	Weighted Average Remaining Contractual Term (Years)	Weighted Average Exercise Price ($)	Number Exercisable (In Thousands)	Weighted Average Exercise Price ($)
$0.27 - $2.09	1,011	0.5	$0.34	1,011	$0.34
$3.29 - $3.29	4,400	2.2	$3.29	4,400	$3.29
$5.72 - $6.21	27	2.8	$6.13	27	$6.13
$8.44 - $8.44	2,458	2.9	$8.44	2,458	$8.44
$11.36 - $15.60	203	5.8	$13.47	129	$13.40
$15.86 - $15.86	2,090	5.4	$15.86	1,543	$15.86
$15.94 - $17.44	146	5.8	$16.78	46	$16.55
$17.82 - $17.82	1,517	6.9	$17.82	835	$17.82
$18.07 - $28.98	1,416	7.0	$22.17	543	$21.94
$32.56 - $74.78	732	9.2	$50.90	51	$39.49
	14,000	4.1	$12.12	11,043	$8.29

The weighted-average grant-date fair value of options granted during the years ended December 31, 2012, 2011 and 2010 was $25.21 per share, $18.45 per share and $12.15 per share, respectively. The total intrinsic value of options exercised during the years ended December 31, 2012, 2011 and 2010 was $248.8 million, $23.0 million and $44.5 million, respectively.

Cash received from option exercises under all plans for the years ended December 31, 2012, 2011 and 2010 was approximately $10.3 million, $20.3 million and $20.8 million, respectively.

At December 31, 2012, there was $33.6 million of total unrecognized compensation expense related to nonvested options granted to employees under the Company’s share-based payment plans. That cost is expected to be recognized over a weighted-average period of 2.2 years.

Restricted Stock Awards and Restricted Stock Units

Stock-based compensation cost for restricted stock awards and restricted stock units is measured based on the closing fair market value of the Company’s common stock at the date of grant. In the event that the Company has the option and intent to settle a restricted stock unit in cash, the award is classified as a liability and revalued at each balance sheet date. Total cash paid to settle restricted stock unit liabilities and the increase in the liabilities for future cash settlements during the years ended December 31, 2012 and 2011 were not material.

The following table summarizes the Company’s activities with respect to non-vested restricted stock awards and non-vested restricted stock units as follows:

	Number of Shares (in thousands)	Weighted Average Grant-Date Fair Value
Non-vested at January 1, 2012	724	$	41.66
Granted 01/01/12 - 03/31/12	91	$	57.45
Granted 04/01/12 - 06/30/12	60	$	69.98
Granted 07/01/12 - 09/30/12	10	$	59.87
Granted 10/01/12 - 12/31/12	7	$	48.12
Vested	(252)	$	41.43
Forfeited/cancelled	(3)	$	61.16
Non-vested at December 31, 2012	637	$	46.97

The weighted-average grant-date fair value of restricted stock units and restricted stock awards granted during the years ended December 31, 2012, 2011 and 2010 was $61.73, $41.65 and $19.20 per share, respectively. As of December 31, 2012, 0.5 million of restricted stock units and restricted stock awards are expected to vest.

At December 31, 2012, total unrecognized compensation expense relating to non-vested restricted stock awards and non-vested restricted stock units was $24.7 million, which is expected to be recognized over a weighted-average period of 2.5 years.

Employee and Non-Employee Share-Based Compensation Expense

The table below shows the amounts recognized in the consolidated financial statements for the twelve-months ended December 31, 2012, 2011 and 2010 for share-based compensation related to employees and non-employees. Employee and non-employee share-based compensation expense of $28.4 million for the year ended December 31, 2012 is comprised of $5.1 million that relates to incentive stock options and $23.3 million that relates to non-qualified stock options and restricted units and awards. Employee and non-employee share-based compensation expense of $19.4 million for the year ended December 31, 2011 is comprised of $4.9 million that relates to incentive stock options and $14.5 million that relates to non-qualified stock options and restricted units and awards. Employee and non-employee share-based compensation expense of $16.9 million for the year ended December 31, 2010 is comprised of $4.7 million that relates to incentive stock options and $12.2 million that relates to non-qualified stock options and restricted units and awards. The portion of share-based compensation expense that relates to incentive stock options has not been considered in the tax benefit computation below.

	2012		2011		2010
Operating expenses	$	28,413	$	19,424	$	16,862
Total employee and non-employee share-based compensation expense included in income, before income tax	28,413		19,424		16,862
Less: Amount of income tax benefit recognized in earnings	(8,933)		(6,646)		(4,234)
Amount charged against net income	$	19,480	$	12,778	$	12,628

- 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
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-URI http://asc.fasb.org/extlink&oid=6418621&loc=d3e17540-113929

+ Details

INCOME TAXES

12 Months Ended

Dec. 31, 2012

INCOME TAXES

INCOME TAXES

13. INCOME TAXES

Components of the provision for income taxes are as follows:

	Year Ended December 31,
	2012		2011		2010
Current:
Federal	$	177,372	$	146,385	$	111,217
State	30,268		22,526		27,139
Foreign	3,951		2,827		279
	211,591		171,738		138,635

Deferred:
Federal	(743)		634		(3,913)
State	(483)		465		747
Foreign	(7,373)		(3,583)		(1,573)
	(8,599)		(2,484)		(4,739)

Valuation allowance	6,142		1,797		3,377
	$	209,134	$	171,051	$	137,273

The differences in the total provision for income taxes that would result from applying the 35% federal statutory rate to income before provision for income taxes and the reported provision for income taxes are as follows:

	Year Ended December 31,
	2012		2011		2010
U.S. Federal tax expense at statutory rates	$	192,204	$	160,045	$	122,256
State income taxes, net of federal tax benefit	20,252		14,917		18,126
Permanent differences	5,968		1,176		1,634
Domestic production deduction	(15,469)		(11,551)		(9,450)
Other	37		4,667		1,330
Valuation allowance	6,142		1,797		3,377
	$	209,134	$	171,051	$	137,273

Major components of the Company’s deferred tax assets (liabilities) at December 31 are as follows:

	2012		2011
Deferred Tax Assets:
Reserve for sales returns	$	145	$	186
Reserve for doubtful accounts	28		42
Reserve for inventory obsolescence	2,753		3,082
Reserve for marketing development fund	4,595		4,485
Capitalization of inventory costs	1,524		972
State franchise tax	5,268		4,817
Accrued compensation	49		256
Accrued other liabilities	1,825		487
Deferred revenue	49,597		51,477
Stock-based compensation	19,965		16,605
Securities impairment	2,104		2,402
Foreign net operating loss carryforward	13,529		7,511
Prepaid supplies	2,008		3,159
Total gross deferred tax assets	$	103,390	$	95,481

Deferred Tax Liabilities:
Amortization of trademarks	$	(9,179)	$	(7,911)
Unrealized gain on available-for-sale investments	(1,006)		-
Amortization of graphic design	(81)		(52)
Depreciation	(5,304)		(7,340)
Total gross deferred tax liabilities	(15,570)		(15,303)

Valuation Allowance	(11,316)		(5,174)

Net deferred tax assets	$	76,504	$	75,004

During the second fiscal quarter of 2010 and the first and fourth quarters of 2012, the Company established a full valuation allowance against deferred tax assets, resulting from cumulative net operating losses incurred by certain foreign subsidiaries of the Company. The effect of the valuation allowance and its related impact on the Company’s overall tax rate was to increase the Company’s provision for income taxes by $6.1 million, $1.8 million and $3.4 million for the years ended December 31, 2012, 2011 and 2010, respectively. At December 31, 2012, the Company had net operating loss carryforwards of approximately $74.5 million. Of this amount, $67.2 million may be carried forward indefinitely. The remaining $7.3 million will begin to expire in 2017.

The following is a rollforward of the Company’s total gross unrecognized tax benefits, not including interest and penalties, for the years ended December 31, 2012, 2011 and 2010:

	Gross Unrealized Tax Benefits
Balance at January 1, 2010	$	397
Additions for tax positions related to the current year	-
Additions for tax positions related to the prior year	68
Decreases for tax positions related to prior years	-
Balance at December 31, 2010	$	465
Additions for tax positions related to the current year	-
Additions for tax positions related to the prior year	1,445
Decreases for tax positions related to prior years	-
Balance at December 31, 2011	$	1,910
Additions for tax positions related to the current year	-
Additions for tax positions related to the prior year	520
Decreases for tax positions related to prior years	(1,504)
Balance at December 31, 2012	$	926

The Company recognizes accrued interest and penalties related to unrecognized tax benefits in the provision for income taxes in the Company’s condensed consolidated financial statements. As of December 31, 2012, the Company had accrued approximately $0.3 million in interest and penalties related to unrecognized tax benefits. If the Company were to prevail on all uncertain tax positions it would not have a significant impact on the Company’s effective tax rate.

It is expected that the amount of unrecognized tax benefits will not significantly change within the next 12 months.

On February 10, 2011, the Internal Revenue Service (“IRS”) began its examination of the Company’s U.S. federal income tax returns for the years ended December 31, 2008 and 2009. The examination was completed in April 2012 with no material adjustments. The Company is also currently under examination by certain state jurisdictions.

The Company is subject to U.S. federal income tax as well as to income tax in multiple state and foreign jurisdictions. Federal income tax returns are subject to IRS examination for the 2010 and 2011 tax years. State income tax returns are subject to examination for the 2008 through 2011 tax years.

- 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

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 08
-Paragraph h
-Article 4

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-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
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-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08.(h))
-URI http://asc.fasb.org/extlink&oid=6881521&loc=d3e23780-122690

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+ Details

EARNINGS PER SHARE

12 Months Ended

Dec. 31, 2012

EARNINGS PER SHARE

EARNINGS PER SHARE

14. EARNINGS PER SHARE

A reconciliation of the weighted average shares used in the basic and diluted earnings per common share computations for the years ended December 31, 2012, 2011 and 2010 is presented below (in thousands):

	2012	2011	2010
Weighted-average shares outstanding:
Basic	173,712	176,212	177,028
Dilutive securities	9,371	10,462	9,014
Diluted	183,083	186,674	186,042

For the years ended December 31, 2012, 2011 and 2010, options and awards outstanding totaling 0.3 million shares, 0.3 million shares and 3.6 million shares respectively, were excluded from the calculations as their effect would have been antidilutive

EMPLOYEE BENEFIT PLAN	12 Months Ended
EMPLOYEE BENEFIT PLAN	Dec. 31, 2012
EMPLOYEE BENEFIT PLAN
EMPLOYEE BENEFIT PLAN	15. EMPLOYEE BENEFIT PLAN Employees of the Company may participate in the Monster Beverage Corporation 401(k) Plan, a defined contribution plan, which qualifies under Section 401(k) of the Internal Revenue Code. Participating employees may contribute up to 15% of their pretax salary up to statutory limits. The Company contributes 25% of the employee contribution, up to 8% of each employee’s earnings, which vest 20% each year for five years after the first anniversary date. Matching contributions were $0.5 million, $0.5 million and $0.4 million for the years ended December 31, 2012, 2011 and 2010, respectively.

- Definition

The entire disclosure for pension and other postretirement benefits.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 132R
-Paragraph 5
-Subparagraph a
-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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-Number 132R
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Reference 6: http://www.xbrl.org/2003/role/presentationRef
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Reference 7: http://www.xbrl.org/2003/role/presentationRef
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-Number 87
-Paragraph 264
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-Name Accounting Principles Board Opinion (APB)
-Number 30
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-Name Statement of Financial Accounting Standard (FAS)
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-Publisher FASB
-Name Implementation Guide (Q and A)
-Number FAS88
-Paragraph 63
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-Name Accounting Standards Codification
-Topic 715
-URI http://asc.fasb.org/topic&trid=2235017

+ Details

SEGMENT INFORMATION

12 Months Ended

Dec. 31, 2012

SEGMENT INFORMATION

SEGMENT INFORMATION

16. SEGMENT INFORMATION

The Company has two reportable segments, namely Direct Store Delivery (“DSD”), whose principal products comprise energy drinks, and Warehouse (“Warehouse”), whose principal products comprise juice based and soda beverages. The DSD segment develops, markets and sells products primarily through an exclusive distributor network, whereas the Warehouse segment develops, markets and sells products primarily direct to retailers. Corporate and unallocated amounts that do not relate to DSD or Warehouse segments specifically have been allocated to “Corporate & Unallocated.”

The net revenues derived from DSD and Warehouse segments and other financial information related thereto for the years ended December 31, 2012, 2011 and 2010 are as follows:

	Year Ended December 31, 2012
	DSD		Warehouse		Corporate and Unallocated		Total
Net sales	$	1,966,481	$	94,221	$	-	$	2,060,702
Contribution margin	660,607		3,496		-		664,103
Corporate & unallocated expenses	-		-		(113,480)		(113,480)
Operating income							550,623
Interest and other income, net	494		(2)		(1,961)		(1,469)
Income before provision for income taxes							549,154
Depreciation & amortization	(15,660)		(139)		(4,714)		(20,513)
Trademark amortization	-		(44)		(5)		(49)

	Year Ended December 31, 2011
	DSD		Warehouse		Corporate and Unallocated		Total
Net sales	$	1,608,326	$	94,904	$	-	$	1,703,230
Contribution margin	543,210		4,291		-		547,501
Corporate & unallocated expenses	-		-		(91,078)		(91,078)
Operating income							456,423
Interest and other income, net	(12)		(1)		860		847
Income before provision for income taxes							457,270
Depreciation & amortization	(12,684)		(87)		(4,261)		(17,032)
Trademark amortization	-		(44)		(8)		(52)

	Year Ended December 31, 2010
	DSD		Warehouse		Corporate and Unallocated		Total
Net sales	$	1,212,645	$	91,297	$	-	$	1,303,942
Contribution margin	436,742		(777)		-		435,965
Corporate & unallocated expenses	-		-		(88,151)		(88,151)
Operating income							347,814
Interest and other income, net	(51)		-		1,539		1,488
Income before provision for income taxes							349,302
Depreciation & amortization	(6,933)		(55)		(4,740)		(11,728)
Trademark amortization	-		(42)		(6)		(48)

Revenue is derived from sales to external customers. Operating expenses that pertain to each segment are allocated to the appropriate segment.

Corporate and unallocated expenses were $113.5 million for year ended December 31, 2012 and included $73.0 million of payroll costs, of which $28.4 million was attributable to stock-based compensation expense (see Note 12, “Stock-Based Compensation”), and $19.7 million was attributable to professional service expenses, including accounting and legal costs, $4.4 million of depreciation and $16.4 million of other operating expenses. Corporate and unallocated expenses were $91.1 million for year ended December 31, 2011 and included $55.8 million of payroll costs, of which $19.4 million was attributable to stock-based compensation expense (see Note 12, “Stock-Based Compensation”), and $17.8 million was attributable to professional service expenses, including accounting and legal costs, $4.1 million of depreciation and $13.4 million of other operating expenses. Corporate and unallocated expenses were $88.2 million for year ended December 31, 2010 and included $51.2 million of payroll costs, of which $16.9 million was attributable to stock-based compensation expense (see Note 12, “Stock-Based Compensation”), and $20.7 million was attributable to professional service expenses, including accounting and legal costs, $4.7 million of depreciation, $1.7 million of bad debt expense and $10.0 million of other operating expenses.

CCR, a customer of the DSD segment, accounted for 28% and 29% of the Company’s net sales for the years ended December 31, 2012 and 2011, respectively. CCE, which included their operations in the U.S. for the relevant periods (see Note 1), a customer of the DSD segment, accounted for approximately 28% of the Company’s net sales for the year ended December 31, 2010.

Net sales to customers outside the United States amounted to $415.8 million, $300.9 million and $191.3 million for the years ended December 31, 2012, 2011 and 2010, respectively. Such sales were approximately 20.2%, 17.7% and 14.7% of net sales for the years ended December 31, 2012, 2011 and 2010, respectively.

The Company’s net sales by product line for years ended December 31, 2012, 2011 and 2010, respectively, were as follows:

Product Line	2012		2011		2010
Energy drinks	$	1,906,236	$	1,563,331	$	1,178,071
Non-carbonated (primarily juice based beverages)	110,217		94,398		80,537
Carbonated (primarily soda beverages)	31,044		32,467		32,906
Other	13,205		13,034		12,428
	$	2,060,702	$	1,703,230	$	1,303,942

- 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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+ Details

RELATED PARTY TRANSACTIONS	12 Months Ended
RELATED PARTY TRANSACTIONS	Dec. 31, 2012
RELATED PARTY TRANSACTIONS
RELATED PARTY TRANSACTIONS	17. RELATED PARTY TRANSACTIONS A director of the Company was a partner in a law firm (the director resigned from the law firm effective July 10, 2011) that serves as counsel to the Company. Expenses incurred in connection with services rendered by such firm to the Company during the years ended December 31, 2012, 2011 and 2010 were $3.9 million, $4.0 million and $3.5 million, respectively. Two directors and officers of the Company and their families are principal owners of a company that provides promotional materials to the Company. Expenses incurred with such company in connection with promotional materials purchased during the years ended December 31, 2012, 2011 and 2010 were $1.0 million, $1.2 million and $0.8 million, respectively.

- Definition

The entire disclosure for related party transactions, including the nature of the relationship(s), a description of the transactions, the amount of the transactions, the effects of any change in the method of establishing the terms of the transaction from the previous period, stated interest rate, expiration date, terms and manner of settlement per the agreement with the related party, and amounts due to or from related parties. If the entity and one or more other entities are under common ownership or management control and this control affects the operating results or financial position, disclosure includes the nature of the control relationship even if there are no transactions between the entities. Disclosure may also include the aggregate amount of current and deferred tax expense for each statement of earnings presented where the entity is a member of a group that files a consolidated tax return, the amount of any tax related balances due to or from affiliates as of the date of each statement of financial position presented, the principal provisions of the method by which the consolidated amount of current and deferred tax expense is allocated to the members of the group and the nature and effect of any changes in that method. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Article 4
-Section 08
-Paragraph k

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Article 3A
-Section 04
-Paragraph b

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-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 57
-Paragraph 1-4
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-Publisher FASB
-Name Accounting Standards Codification
-Topic 850
-SubTopic 10
-Section 50
-Paragraph 5
-URI http://asc.fasb.org/extlink&oid=6457730&loc=d3e39678-107864

+ Details

QUARTERLY FINANCIAL DATA (Unaudited)

12 Months Ended

Dec. 31, 2012

QUARTERLY FINANCIAL DATA (Unaudited)

QUARTERLY FINANCIAL DATA (Unaudited)

18. QUARTERLY FINANCIAL DATA (Unaudited)

							Net Income per Common Share
	Net Sales		Gross Profit		Net Income		Basic		Diluted
Quarter ended:
March 31, 2012	$	454,605	$	241,169	$	76,099	$	0.44	$	0.41
June 30, 2012	592,640		307,008		109,795		$	0.62	$	0.59
September 30, 2012	541,940		273,592		86,142		$	0.49	$	0.47
December 31, 2012	471,517		243,887		67,984		$	0.40	$	0.39
	$	2,060,702	$	1,065,656	$	340,020

Quarter ended:
March 31, 2011	$	356,419	$	185,537	$	55,043	$	0.31	$	0.29
June 30, 2011	462,145		244,221		84,248		$	0.48	$	0.45
September 30, 2011	474,709		250,307		82,392		$	0.47	$	0.44
December 31, 2011	409,957		214,244		64,536		$	0.37	$	0.35
	$	1,703,230	$	894,309	$	286,219

Certain of the figures reported above may differ from previously reported figures for individual quarters due to rounding.

- Definition

The entire disclosure for the quarterly financial data in the annual financial statements. The disclosure may include a tabular presentation of financial information for each fiscal quarter for the current and previous year, including revenues, gross profit, income or loss before extraordinary items and earnings per share data. It also includes an indication if the information in the note is unaudited, comments on the aggregate effect of year-end adjustments, and an explanation of matters or transactions that affect comparability or are pertinent to an understanding of the information furnished.

+ References + Details

SCHEDULE II - VALUATION AND QUALIFYING ACCOUNTS

12 Months Ended

Dec. 31, 2012

SCHEDULE II - VALUATION AND QUALIFYING ACCOUNTS

SCHEDULE II - VALUATION AND QUALIFYING ACCOUNTS

SCHEDULE II – VALUATION AND QUALIFYING ACCOUNTS

FOR THE YEARS ENDED DECEMBER 31, 2012, 2011 AND 2010 (Dollars in Thousands)

Description	Balance at beginning of period		Charged to cost and expenses		Deductions		Balance at end of period

Allowance for doubtful accounts, sales returns and cash discounts:

2012	$	1,893	$	9,148	$	(9,611)	$	1,430
2011	$	1,870	$	8,368	$	(8,345)	$	1,893
2010	$	2,130	$	7,535	$	(7,795)	$	1,870

Allowance on Deferred Tax Assets and Unrecognized Tax Benefits:

2012	$	7,592	$	6,142	$	(1,155)	$	12,579
2011	$	4,003	$	3,589	$	-	$	7,592
2010	$	432	$	3,571	$	-	$	4,003

ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 2012
ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Basis of Presentation	Basis of Presentation – The accompanying consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”) and include the accounts of the Company and its consolidated subsidiaries.
Principles of Consolidation	Principles of Consolidation – The Company consolidates all entities that it controls by ownership of a majority voting interest. All intercompany balances and transactions have been eliminated in consolidation.
Cash and Cash Equivalents	Cash and Cash Equivalents – The Company considers all highly liquid investments with an original maturity of three months or less from date of purchase to be cash equivalents. Throughout the year, the Company has had amounts on deposit at financial institutions that exceed the federally insured limits. The Company has not experienced any loss as a result of these deposits and does not expect to incur any losses in the future.
Investments	Investments – The Company’s investments in debt securities are classified as either held-to-maturity, available-for-sale or trading, in accordance with Financial Accounting Standards Board (the “FASB”) Accounting Standards Codification (“ASC”) 320. Held-to-maturity securities are those securities that the Company has the positive intent and ability to hold until maturity. Trading securities are those securities that the Company intends to sell in the near term. All other securities not included in the held-to-maturity or trading category are classified as available-for-sale. Held-to-maturity securities are recorded at amortized cost which approximates fair market value. Trading securities are carried at fair value with unrealized gains and losses charged to earnings. Available-for-sale securities are carried at fair value with unrealized gains and losses recorded within accumulated other comprehensive income (loss) as a separate component of stockholders’ equity. ASC 820 defines fair value as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. ASC 820 also establishes a fair value hierarchy which requires an entity to maximize the use of observable inputs, where available (see Note 3). Under ASC 320-10-35, a security is considered to be other-than-temporarily impaired if the present value of cash flows expected to be collected are less than the security’s amortized cost basis (the difference being defined as the “Credit Loss”) or if the fair value of the security is less than the security’s amortized cost basis and the investor intends, or will be required, to sell the security before recovery of the security’s amortized cost basis. If an other-than-temporary impairment exists, the charge to earnings is limited to the amount of Credit Loss if the investor does not intend to sell the security, and will not be required to sell the security, before recovery of the security’s amortized cost basis. Any remaining difference between fair value and amortized cost is recognized in other comprehensive income (loss), net of applicable taxes. The Company evaluates whether the decline in fair value of its investments is other-than-temporary at each quarter-end. This evaluation consists of a review by management, and includes market pricing information and maturity dates for the securities held, market and economic trends in the industry and information on the issuer’s financial condition and, if applicable, information on the guarantors’ financial condition. Factors considered in determining whether a loss is temporary include the length of time and extent to which the investment’s fair value has been less than its cost basis, the financial condition and near-term prospects of the issuer and guarantors, including any specific events which may influence the operations of the issuer and our intent and ability to retain the investment for a reasonable period of time sufficient to allow for any anticipated recovery of fair value.
Accounts Receivable	Accounts Receivable – The Company evaluates the collectability of its trade accounts receivable based on a number of factors. In circumstances where the Company becomes aware of a specific customer’s inability to meet its financial obligations to the Company, a specific reserve for bad debts is estimated and recorded, which reduces the recognized receivable to the estimated amount the Company believes will ultimately be collected. In addition to specific customer identification of potential bad debts, bad debt charges are recorded based on the Company’s recent loss history and an overall assessment of past due trade accounts receivable outstanding. In accordance with ASC 210-20-45, in its consolidated balance sheets, the Company has presented accounts receivable, net of promotional allowances, only for those customers that it allows net settlement. All other accounts receivable and related promotional allowances are shown on a gross basis.
Inventories	Inventories – Inventories are valued at the lower of first-in, first-out, cost or market value (net realizable value).
Property and Equipment	Property and Equipment – Property and equipment are stated at cost. Depreciation of furniture and fixtures, office and computer equipment, computer software, equipment, and vehicles is based on their estimated useful lives (three to ten years) and is calculated using the straight-line method. Amortization of leasehold improvements is based on the lesser of their estimated useful lives or the terms of the related leases and is calculated using the straight-line method. Normal repairs and maintenance costs are expensed as incurred. Expenditures that materially increase values or extend useful lives are capitalized. The related costs and accumulated depreciation of disposed assets are eliminated and any resulting gain or loss on disposition is included in net income.
Capitalized Software Costs	Capitalized Software Costs – In accordance with ASC 350-40, the Company capitalizes certain costs incurred in connection with developing or obtaining internal use software. Costs incurred in the preliminary project stage are expensed. All direct external costs incurred to develop internal use software during the development stage are capitalized and amortized using the straight-line method over the remaining useful lives. Costs such as maintenance and training are expensed as incurred.
Intangibles	Intangibles – Intangibles are primarily comprised of trademarks representing the Company’s exclusive ownership of the Monster Energy® trademark in connection with the manufacture, sale and distribution of supplements and beverages and the Hansen’s® trademark in connection with the manufacture, sale and distribution of beverages. The Company also owns a number of other trademarks in the United States as well as in a number of countries around the world. In addition, the Company owns the Blue Sky® trademark, which was acquired in September 2000, and the Junior Juice® trademark, which was acquired in May 2001. In accordance with ASC 350, intangible assets with indefinite lives are not amortized but instead are measured for impairment at least annually, or when events indicate that an impairment exists. The Company calculates impairment as the excess of the carrying value of its indefinite-lived assets over their estimated fair value. If the carrying value exceeds the estimate of fair value a write-down is recorded. The Company amortizes its trademarks with finite useful lives over their respective useful lives, which range from 1 to 25 years. For the fiscal years ended December 31, 2012, 2011 and 2010, there were no impairments recorded.
Long-Lived Assets	Long-Lived Assets – Management regularly reviews property and equipment and other long-lived assets, including certain definite-lived intangible assets, for possible impairment. This review occurs annually, or more frequently if events or changes in circumstances indicate the carrying amount of the asset may not be recoverable. If there is indication of impairment, management then prepares an estimate of future cash flows (undiscounted and without interest charges) expected to result from the use of the asset and its eventual disposition. If these cash flows are less than the carrying amount of the asset, an impairment loss is recognized to write down the asset to its estimated fair value. The fair value is estimated using the present value of the future cash flows discounted at a rate commensurate with management’s estimates of the business risks. Preparation of estimated expected future cash flows is inherently subjective and is based on management’s best estimate of assumptions concerning expected future conditions. For the fiscal years ended December 31, 2012, 2011 and 2010, there were no impairment indicators identified. Long-lived assets held for sale are recorded at the lower of their carrying amount or fair value less cost to sell.
Foreign Currency Translation and Transactions	Foreign Currency Translation and Transactions – The accounts of the Company’s foreign subsidiaries are translated in accordance with ASC 830. Foreign currency transaction gains and losses are recognized in interest and other income, net, at the time they occur. Net foreign currency exchange gains or losses resulting from the translation of assets and liabilities of foreign subsidiaries whose functional currency is not the U.S. dollar are recorded as a part of accumulated other comprehensive income (loss) in stockholders’ equity. Unrealized foreign currency exchange gains and losses on certain intercompany transactions that are of a long-term investment nature (i.e., settlement is not planned or anticipated in the foreseeable future) are also recorded in accumulated other comprehensive income (loss) in stockholders’ equity.
Revenue Recognition	Revenue Recognition – The Company recognizes revenue when persuasive evidence of an arrangement exists, delivery has occurred, the sales price is fixed or determinable and collectability is reasonably assured. Generally, ownership of and title to the Company’s products passes to customers upon delivery of the products to customers. Certain of the Company’s distributors may also perform a separate function as a co-packer on the Company’s behalf. In such cases, ownership of and title to the Company’s products that are co-packed on the Company’s behalf by those co-packers who are also distributors, passes to such distributors when the Company is notified by them that they have taken transfer or possession of the relevant portion of the Company’s finished goods. Net sales have been determined after deduction of promotional and other allowances in accordance with ASC 605-50. Amounts received pursuant to new and/or amended distribution agreements entered into with certain distributors, relating to the costs associated with terminating the Company’s prior distributors, are accounted for as revenue ratably over the anticipated life of the respective distribution agreement, generally 20 years.
Cost of Sales	Cost of Sales – Cost of sales consists of the costs of raw materials utilized in the manufacture of products, co-packing fees, repacking fees, in-bound freight charges, as well as certain internal transfer costs, warehouse expenses incurred prior to the manufacture of the Company’s finished products and certain quality control costs. Raw materials account for the largest portion of the cost of sales. Raw materials include cans, bottles, other containers, ingredients and packaging materials.
Operating Expenses	Operating Expenses – Operating expenses include selling expenses such as distribution expenses to transport products to customers and warehousing expenses after manufacture, as well as expenses for advertising, sampling and in-store demonstration costs, costs for merchandise displays, point-of-sale materials and premium items, sponsorship expenses, other marketing expenses and design expenses. Operating expenses also include such costs as payroll costs, travel costs, professional service fees including legal fees, termination payments made to certain of the Company’s prior distributors, depreciation and other general and administrative costs.
Freight-Out Costs	Freight-Out Costs – For the years ended December 31, 2012, 2011 and 2010, freight-out costs amounted to $76.1 million, $60.5 million and $47.4 million, respectively, and have been recorded in operating expenses in the accompanying consolidated statements of income.
Advertising and Promotional Expenses	Advertising and Promotional Expenses – The Company accounts for advertising production costs by expensing such production costs the first time the related advertising takes place. A significant amount of the Company’s promotional expenses result from payments under endorsement and sponsorship contracts. Accounting for endorsement and sponsorship payments is based upon specific contract provisions. Generally, endorsement and sponsorship payments are expensed on a straight-line basis over the term of the contract after giving recognition to periodic performance compliance provisions of the contracts. Advertising and promotional expenses, including but not limited to production costs, amounted to $165.4 million, $148.8 million and $104.9 million for the years ended December 31, 2012, 2011 and 2010, respectively. Advertising and promotional expenses are included in operating expenses in the accompanying consolidated statements of income.
Income Taxes	Income Taxes – The Company utilizes the liability method of accounting for income taxes as set forth in ASC 740. Under the liability method, deferred taxes are determined based on the temporary differences between the financial statement and tax basis of assets and liabilities using tax rates expected to be in effect during the years in which the basis differences reverse. A valuation allowance is recorded when it is more likely than not that some of the deferred tax assets will not be realized. In determining the need for valuation allowances the Company considers projected future taxable income and the availability of tax planning strategies. If in the future the Company determines that it would not be able to realize its recorded deferred tax assets, an increase in the valuation allowance would be recorded, decreasing earnings in the period in which such determination is made. The Company assesses its income tax positions and records tax benefits for all years subject to examination based upon the Company’s evaluation of the facts, circumstances and information available at the reporting date. For those tax positions where there is a greater than 50% likelihood that a tax benefit will be sustained, the Company has recorded the largest amount of tax benefit that may potentially be realized upon ultimate settlement with a taxing authority that has full knowledge of all relevant information. For those income tax positions where there is less than 50% likelihood that a tax benefit will be sustained, no tax benefit has been recognized in the financial statements.
Stock-Based Compensation	Stock-Based Compensation – The Company accounts for stock-based compensation under the provisions of ASC 718. The Company records compensation expense for employee stock options based on the estimated fair value of the options on the date of grant using the Black-Scholes-Merton option pricing formula. The Company records compensation expense for non-employee stock options based on the estimated fair value of the options as of the earlier of (1) the date at which a commitment for performance by the non-employee to earn the stock option is reached or (2) the date at which the non-employee’s performance is complete, using the Black-Scholes-Merton option pricing formula. Stock-based compensation cost for restricted stock awards and restricted stock units is measured based on the closing fair market value of the Company’s common stock at the date of grant. In the event that the Company has the option and intent to settle a restricted stock unit in cash, the award is classified as a liability and revalued at each balance sheet date. See Note 12.
Net Income Per Common Share	Net Income Per Common Share – In accordance with ASC 260, net income per common share, on a basic and diluted basis, is presented for all periods. Basic net income per share is computed by dividing net income by the weighted average number of common shares outstanding during each period. Diluted net income per share is computed by dividing net income by the weighted average number of common and dilutive common equivalent shares outstanding. The calculation of common equivalent shares assumes the exercise of dilutive stock options, net of assumed treasury share repurchases at average market prices, as applicable.
Concentration of Risk	Concentration of Risk – Certain of the Company’s products utilize components (raw materials and/or co-packing services) from a limited number of sources. A disruption in the supply of such components could significantly affect the Company’s revenues from those products, as alternative sources of such components may not be available at commercially reasonable rates or within a reasonably short time period. The Company continues to take steps on an ongoing basis to secure the availability of alternative sources for such components and minimize the risk of any disruption in production. On October 2, 2010, The Coca-Cola Company (“TCCC”) completed its acquisition of the North American business operations of Coca-Cola Enterprises, Inc. (“CCE”), through a merger with a wholly owned subsidiary of TCCC. The surviving wholly owned subsidiary was subsequently renamed Coca-Cola Refreshments USA, Inc. (“CCR”), and currently distributes certain of the Company’s products in those portions of the United States in which CCE previously distributed certain of the Company’s products. Concurrently with this acquisition, a new entity, which retained the name Coca-Cola Enterprises, Inc. (“New CCE”) was formed, which currently distributes certain of our products in Great Britain, France, Belgium, the Netherlands, Luxembourg, Monaco and Sweden (added during the first quarter of 2011). CCR, a customer of the Direct Store Delivery segment (“DSD”) with sales within specific markets in the United States and Canada, accounted for approximately 28% and 29% of the Company’s net sales for the years ended December 31, 2012 and 2011, respectively. CCE (including the Coca-Cola Bottling Company up to September 30, 2010) (CCE replaced by New CCE from October 1, 2010), a customer of the DSD segment with sales within specific markets in the United States, Canada, the United Kingdom and certain countries in Europe, accounted for approximately 28% of the Company’s net sales for the year ended December 31, 2010.
Credit Risk	Credit Risk – The Company sells its products nationally and internationally, primarily to full service beverage distributors, retail grocery and specialty chains, wholesalers, club stores, drug chains, mass merchandisers, convenience chains, health food distributors and food service customers. The Company performs ongoing credit evaluations of its customers and generally does not require collateral. The Company maintains reserves for estimated credit losses, and historically, such losses have been within management’s expectations.
Fair Value of Financial Instruments	Fair Value of Financial Instruments – The carrying value of the Company’s financial instruments, including cash and cash equivalents, accounts receivable, accounts payable and accrued liabilities, approximate fair value due to the relatively short maturity of the respective instruments.
Use of Estimates	Use of Estimates – The preparation of the consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.
Recent Accounting Pronouncements	Recent Accounting Pronouncements – In February 2013, the FASB issued Accounting Standards Update (“ASU”) No. 2013-02, “Comprehensive Income (Topic 220): Reporting of Amounts Reclassified Out of Accumulated Other Comprehensive Income”. ASU 2013-02 requires an entity to provide information about the amounts reclassified out of accumulated other comprehensive income by component. In addition, an entity is required to present, either on the face of the statement where net income is presented or in the notes, significant amounts reclassified out of accumulated other comprehensive income by the respective line items of net income but only if the amount reclassified is required under GAAP to be reclassified to net income in its entirety in the same reporting period. For other amounts that are not required under GAAP to be reclassified in their entirety to net income, an entity is required to cross-reference to other disclosures required under GAAP that provide additional detail about those amounts. The guidance is effective for annual and interim periods beginning after December 15, 2013. The adoption of ASU 2013-02 will not have a material impact on the Company’s financial position, results of operations or liquidity. In July 2012, the FASB issued ASU No. 2012-02, “Intangibles-Goodwill and Other (Topic 350): Testing Indefinite-Lived Intangible Assets for Impairment.” ASU 2012-02 permits entities to assess qualitative factors first in determining whether the existence of events and circumstances indicates that it is more likely than not that the indefinite-lived intangible asset is impaired. If, after assessing the totality of events and circumstances, an entity concludes that it is not more likely than not that the indefinite-lived intangible asset is impaired, no further analysis would be required. The guidance is effective for annual and interim impairment tests performed for fiscal years beginning after September 15, 2012, with early adoption permitted. The adoption of ASU 2012-02 will not have a material impact on the Company’s financial position, results of operations or liquidity. In June 2011, the FASB issued ASU No. 2011-05, “Presentation of Comprehensive Income.” ASU 2011-05 eliminates the option to report other comprehensive income and its components in the statement of changes in stockholders’ equity and requires an entity to present the total of comprehensive income, the components of net income and the components of other comprehensive income either in a single continuous statement or in two separate but consecutive statements. ASU 2011-05 became effective for the Company on January 1, 2012. The adoption of ASU 2011-05 did not have any impact on the Company’s financial position, results of operations or liquidity. In May 2011, the FASB issued ASU No. 2011-04, “Amendments to Achieve Common Fair Value Measurement and Disclosure Requirements in U.S. GAAP and IFRS.” This pronouncement was issued to provide a consistent definition of fair value and ensure that the fair value measurement and disclosure requirements are similar between U.S. GAAP and International Financial Reporting Standards (“IFRS”). ASU 2011-04 changes certain fair value measurement principles and enhances the disclosure requirements particularly for level 3 fair value measurements. ASU 2011-04 became effective for the Company on January 1, 2012. The adoption of ASU 2011-04 did not have any impact on the Company’s financial position, results of operations or liquidity.

INVESTMENTS (Tables)

12 Months Ended

Dec. 31, 2012

INVESTMENTS

Summary of investments in held-to-maturity, available-for-sale and trading securities

December 31, 2012	Amortized Cost		Gross Unrealized Holding Gains		Gross Unrealized Holding Losses		Fair Value		Continuous Unrealized Loss Position less than 12 Months		Continuous Unrealized Loss Position greater than 12 Months
Held-to-Maturity
Short-term:
U.S. Treasuries	$	16,040	$	-	$	-	$	16,040	$	-	$	-
Certificates of deposit	2,201		-		-		2,201		-		-
Municipal securities	77,038		-		11		77,027		11		-
Available-for-sale
Long-term:
Auction rate securities	3,310		2,483		-		5,793		-		-
Total	$	98,589	$	2,483	$	11	101,061		$	11	$	-
Trading
Short-term:
Auction rate securities							1,763
Long-term:
Auction rate securities							15,600
Total							$	118,424

December 31, 2011	Amortized Cost		Gross Unrealized Holding Gains		Gross Unrealized Holding Losses		Fair Value		Continuous Unrealized Loss Position less than 12 Months		Continuous Unrealized Loss Position greater than 12 Months
Held-to-Maturity
Short-term:
U.S. Treasuries	$	8,034	$	5	$	-	$	8,039	$	-	$	-
Certificates of deposit	29,034		1		-		29,035		-		-
Corporate bonds	2,022		-		-		2,022		-		-
Municipal securities	284,605		-		64		284,541		64		-
U.S. government agency securities	16,005		2		-		16,007		-		-
Available-for-sale
Short-term:
Variable rate demand notes	58,924		-		-		58,924		-		-
Long-term:
Auction rate securities	3,320		-		-		3,320		-		-
Total	$	401,944	$	8	$	64	401,888		$	64	$	-
Trading
Short-term:
Auction rate securities							12,658
Long-term:
Auction rate securities							19,874
Total							$	434,420

Schedule of net gain (loss) recognized through earnings on trading securities

	2012		2011			2010
(Loss) on transfer from available-for-sale to trading	$	-	$	(2,438	)	$	(4,876	)
Gain on trading securities sold	1,130		2,604			375
Gain (loss) on trading securities held	753		(210		)	572
Gain (loss) on trading securites	$	1,883	$	(44	)	$	(3,929	)

Summarizes the underlying contractual maturities of the Company's investments

	December 31, 2012				December 31, 2011
	Amortized Cost		Fair Value		Amortized Cost		Fair Value
Less than 1 year:
U.S. Treasuries	$	16,040	$	16,040	$	8,034	$	8,039
Certificates of deposit	2,201		2,201		29,034		29,035
Corporate bonds	-		-		2,022		2,022
Municipal securities	77,038		77,027		284,605		284,541
U.S. government agency securities	-		-		16,005		16,007
Due 1 - 10 years:
Variable rate demand notes	-		-		5,775		5,775
Due 11 - 20 years:
Variable rate demand notes	-		-		12,716		12,716
Auction rate securities	10,748		10,748		5,158		5,158
Due 21 - 30 years:
Variable rate demand notes	-		-		27,902		27,902
Auction rate securities	9,925		12,408		25,134		25,134
Due 31 - 40 years:
Variable rate demand notes	-		-		12,532		12,532
Auction rate securities	-		-		5,559		5,559
Total	$	115,952	$	118,424	$	434,476	$	434,420

- Definition

Tabular disclosure of trading securities (and certain trading assets) which consist of all investments in certain debt and equity securities (and other assets) that are bought and held principally for the purpose of selling them in the near term (thus held for only a short period of time) or for which an entity has elected the fair value option. Trading generally reflects active and frequent buying and selling, and trading securities are generally used with the objective of generating profits on short-term differences in price, but this category of investments may also include items which are not intended to be sold in the near term or for which the fair value option has been elected.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 115
-Paragraph 13
-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 115
-Paragraph 12
-Subparagraph a
-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 Emerging Issues Task Force (EITF)
-Number 03-1
-Paragraph 21
-Subparagraph a(2), b(1)-b(5)
-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 FASB Staff Position (FSP)
-Number FAS115-1/124-1
-Paragraph 17
-Subparagraph a(1), b(1)-b(5)
-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
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 115
-Paragraph 21
-Subparagraph e
-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 Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.2)
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 320
-SubTopic 10
-Section 45
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6871852&loc=d3e26626-111562

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 320
-SubTopic 10
-Section 45
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6871852&loc=d3e26610-111562

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Trading Securities
-URI http://asc.fasb.org/extlink&oid=6526789

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 860
-SubTopic 30
-Section 45
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6467456&loc=d3e113888-111728

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 320
-SubTopic 10
-Section 50
-Paragraph 9
-Subparagraph (c),(e)
-URI http://asc.fasb.org/extlink&oid=6872113&loc=d3e27357-111563

+ Details

FAIR VALUE OF CERTAIN FINANCIAL ASSETS AND LIABILITIES (Tables)

12 Months Ended

Dec. 31, 2012

FAIR VALUE OF CERTAIN FINANCIAL ASSETS AND LIABILITIES

Schedule of financial assets recorded at fair value on a recurring basis

December 31, 2012	Level 1		Level 2		Level 3		Total
Cash	$	147,113	$	-	$	-	$	147,113
Money market funds	63,974		-		-		63,974
U.S. Treasuries	-		24,065		-		24,065
Certificates of deposit	-		5,603		-		5,603
Municipal securities	-		77,038		-		77,038
Auction rate securities	-		-		23,156		23,156
Put option related to auction rate securities	-				1,929		1,929
Total	$	211,087	$	106,706	$	25,085	$	342,878

Amounts included in:
Cash and cash equivalents	$	211,087	$	11,427	$	-	$	222,514
Short-term investments	-		95,279		1,763		97,042
Investments	-		-		21,393		21,393
Prepaid expenses and other current assets	-		-		225		225
Other assets	-		-		1,704		1,704
Total	$	211,087	$	106,706	$	25,085	$	342,878

December 31, 2011	Level 1		Level 2		Level 3		Total
Cash	$	81,879	$	-	$	-	$	81,879
Money market funds	230,029		-		-		230,029
U.S. Treasuries	8,034		-		-		8,034
Certificates of deposit	-		69,078		-		69,078
Corporate bonds	-		2,022		-		2,022
Municipal securities	-		291,984		-		291,984
U.S. government agency securities	-		16,005		-		16,005
Variable rate demand notes	-		58,924		-		58,924
Auction rate securities	-		-		35,852		35,852
Put options related to auction rate securities	-		-		3,041		3,041
Total	$	319,942	$	438,013	$	38,893	$	796,848

Amounts included in:
Cash and cash equivalents	$	311,908	$	47,423	$	-	$	359,331
Short-term investments	8,034		390,590		12,658		411,282
Investments	-		-		23,194		23,194
Prepaid expenses and other current assets	-		-		873		873
Other assets	-		-		2,168		2,168
Total	$	319,942	$	438,013	$	38,893	$	796,848

Schedule of quantitative information related to the significant unobservable inputs utilized in Level 3 recurring fair value measurements

	Valuation Technique	Unobservable Input	Range (Weighted-Average)
Auction Rate Securities:
Trading	Discounted cash flow	Maximum rate probability	0.38%-1.74% (0.94%)
		Principal returned probability	86.88%-95.69% (87.98%)
		Default probability	3.77%-11.57% (11.08%)
		Liquidity risk	3.50%-3.50% (3.50%)
		Recovery rate	60-60 (60)
Auction Rate Securities:
Available-for-sale	Market comparable bonds	Comparable price	71-76 (74)

Put Options	Discounted cash flow	Counterparty risk	1.01%-1.61% (1.20%)

Summary of changes in fair value of the Company's Level 3 financial assets

	December 31, 2012				December 31, 2011
	Auction Rate Securities		Put Options		Auction Rate Securities		Put Options
Opening Balance	$	35,852	$	3,041	$	68,252	$	3,768
Transfers into Level 3	-		-		-		-
Transfers out of Level 3	-		-		-		-
Total gains (losses) for the period:
Included in earnings	1,897		(1,112)		(44)		(727)
Included in other comprehensive income	2,482		-		2,409		-
Settlements	(17,075)		-		(34,765)		-
Closing Balance	$	23,156	$	1,929	$	35,852	$	3,041

- Definition

Tabular disclosure of assets, 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).

+ References + Details

- Definition

Tabular disclosure of the fair value measurement of assets using significant unobservable inputs (Level 3), a reconciliation of the beginning and ending balances, separately presenting changes during the period attributable to the following: (1) total gains or losses for the period (realized and unrealized), segregating those gains or losses included in earnings (or changes in net assets) and gains or losses recognized in other comprehensive income, and a description of where those gains or losses included in earnings (or changes in net assets) are reported in the statement of income (or activities); (2) purchases, sales, issuances, and settlements (each type disclosed separately); and (3) transfers in and transfers out of Level 3 (for example, transfers due to changes in the observability of significant inputs), by class of asset.

+ References + Details

INVENTORIES (Tables)

12 Months Ended

Dec. 31, 2012

INVENTORIES

Schedule of inventories

	2012		2011
Raw materials	$	65,010	$	51,103
Finished goods	138,096		104,510
	$	203,106	$	155,613

PROPERTY AND EQUIPMENT, Net (Tables)

12 Months Ended

Dec. 31, 2012

PROPERTY AND EQUIPMENT, Net

Schedule of property and equipment

	December 31, 2012		December 31, 2011
Land	$	5,382	$	3,626
Leasehold improvements	2,300		2,132
Furniture and fixtures	2,087		2,000
Office and computer equipment	8,981		6,727
Computer software	1,135		9,303
Equipment	48,427		33,286
Building	21,998		3,211
Vehicles	26,037		21,827
	116,347		82,112
Less: accumulated depreciation and amortization	(47,210)		(36,961)
	$	69,137	$	45,151

INTANGIBLES, Net (Tables)

12 Months Ended

Dec. 31, 2012

INTANGIBLES, Net

Schedule of intangibles

	2012		2011
Amortizing intangibles	$	1,061	$	1,059
Accumulated amortization	(553)		(504)
	508		555
Non-amortizing intangibles	54,140		47,841
	$	54,648	$	48,396

COMMITMENTS AND CONTINGENCIES (Tables)

12 Months Ended

Dec. 31, 2012

COMMITMENTS AND CONTINGENCIES

Schedule of future minimum rental payments under the operating leases

Year ending December 31:

2013	$	4,173
2014	3,610
2015	3,482
2016	2,874
2017	790
2018 and thereafter	649
	$	15,578

Schedule of contractual obligations related primarily to sponsorships and other commitments

Year ending December 31:

2013	$	50,995
2014	32,952
2015	9,945
2016	6,620
2017	-
2018 and thereafter	-
	$	100,512

ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) (Tables)

12 Months Ended

Dec. 31, 2012

ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)

Components of accumulated other comprehensive income (loss)

	2012		2011
Accumulated net unrealized gain on available-for-sale securities, net of tax benefit of $1.0 million	$	1,525	$	-
Foreign currency translation adjustments	549		(1,547)
Total accumulated other comprehensive income (loss)	$	2,074	$	(1,547)

STOCK-BASED COMPENSATION (Tables)

12 Months Ended

Dec. 31, 2012

STOCK-BASED COMPENSATION

Schedule of weighted-average assumptions used to estimate the fair value of options granted

	2012	2011	2010
Dividend yield	0.0 %	0.0 %	0.0 %
Expected volatility	48.1 %	53.6 %	58.2 %
Risk free interest rate	0.74 %	1.5 %	1.9 %
Expected term	5.4 Years	5.8 Years	5.9 Years

Summary of activities with respect to its stock option plans

Options	Number of Shares (In Thousands)	Weighted- Average Exercise Price Per Share		Weighted- Average Remaining Contractual Term (In Years)	Aggregate Intrinsic Value
Outstanding at January 1, 2012	18,569	$	8.57	4.1	$	696,371
Granted 01/01/12 - 03/31/12	120	$	57.45
Granted 04/01/12 - 06/30/12	65	$	66.43
Granted 07/01/12 - 09/30/12	207	$	57.99
Granted 10/01/12 - 12/31/12	53	$	47.63
Exercised	(4,857)	$	2.45
Cancelled or forfeited	(157)	$	20.30
Outstanding at December 31, 2012	14,000	$	12.12	4.1	$	572,530
Vested and expected to vest in the
future at December 31, 2012	13,542	$	11.41	4.0	$	562,816
Exercisable at December 31, 2012	11,043	$	8.29	3.3	$	492,022

Summary of stock options outstanding and exercisable

	Options Outstanding			Options Exercisable
Range of Exercise Prices ($)	Number Outstanding (In Thousands)	Weighted Average Remaining Contractual Term (Years)	Weighted Average Exercise Price ($)	Number Exercisable (In Thousands)	Weighted Average Exercise Price ($)
$0.27 - $2.09	1,011	0.5	$0.34	1,011	$0.34
$3.29 - $3.29	4,400	2.2	$3.29	4,400	$3.29
$5.72 - $6.21	27	2.8	$6.13	27	$6.13
$8.44 - $8.44	2,458	2.9	$8.44	2,458	$8.44
$11.36 - $15.60	203	5.8	$13.47	129	$13.40
$15.86 - $15.86	2,090	5.4	$15.86	1,543	$15.86
$15.94 - $17.44	146	5.8	$16.78	46	$16.55
$17.82 - $17.82	1,517	6.9	$17.82	835	$17.82
$18.07 - $28.98	1,416	7.0	$22.17	543	$21.94
$32.56 - $74.78	732	9.2	$50.90	51	$39.49
	14,000	4.1	$12.12	11,043	$8.29

Summary of activities with respect to non-vested restricted stock awards and non-vested restricted stock units

	Number of Shares (in thousands)	Weighted Average Grant-Date Fair Value
Non-vested at January 1, 2012	724	$	41.66
Granted 01/01/12 - 03/31/12	91	$	57.45
Granted 04/01/12 - 06/30/12	60	$	69.98
Granted 07/01/12 - 09/30/12	10	$	59.87
Granted 10/01/12 - 12/31/12	7	$	48.12
Vested	(252)	$	41.43
Forfeited/cancelled	(3)	$	61.16
Non-vested at December 31, 2012	637	$	46.97

Schedule of total compensation cost relating to incentive stock option, charged against income

	2012		2011		2010
Operating expenses	$	28,413	$	19,424	$	16,862
Total employee and non-employee share-based compensation expense included in income, before income tax	28,413		19,424		16,862
Less: Amount of income tax benefit recognized in earnings	(8,933)		(6,646)		(4,234)
Amount charged against net income	$	19,480	$	12,778	$	12,628

- Definition

Tabular disclosure of the allocation of equity-based compensation costs to a given line item on the balance sheet and income statement for the period. This may include the reporting line for the costs and the amount capitalized and expensed.

+ References + Details

INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2012

INCOME TAXES

Components of the provision for income taxes

	Year Ended December 31,
	2012		2011		2010
Current:
Federal	$	177,372	$	146,385	$	111,217
State	30,268		22,526		27,139
Foreign	3,951		2,827		279
	211,591		171,738		138,635

Deferred:
Federal	(743)		634		(3,913)
State	(483)		465		747
Foreign	(7,373)		(3,583)		(1,573)
	(8,599)		(2,484)		(4,739)

Valuation allowance	6,142		1,797		3,377
	$	209,134	$	171,051	$	137,273

Schedule of reconciliation of income taxes computed at statutory federal rate to total income taxes

	Year Ended December 31,
	2012		2011		2010
U.S. Federal tax expense at statutory rates	$	192,204	$	160,045	$	122,256
State income taxes, net of federal tax benefit	20,252		14,917		18,126
Permanent differences	5,968		1,176		1,634
Domestic production deduction	(15,469)		(11,551)		(9,450)
Other	37		4,667		1,330
Valuation allowance	6,142		1,797		3,377
	$	209,134	$	171,051	$	137,273

Components of the Company's deferred tax assets (liabilities)

	2012		2011
Deferred Tax Assets:
Reserve for sales returns	$	145	$	186
Reserve for doubtful accounts	28		42
Reserve for inventory obsolescence	2,753		3,082
Reserve for marketing development fund	4,595		4,485
Capitalization of inventory costs	1,524		972
State franchise tax	5,268		4,817
Accrued compensation	49		256
Accrued other liabilities	1,825		487
Deferred revenue	49,597		51,477
Stock-based compensation	19,965		16,605
Securities impairment	2,104		2,402
Foreign net operating loss carryforward	13,529		7,511
Prepaid supplies	2,008		3,159
Total gross deferred tax assets	$	103,390	$	95,481

Deferred Tax Liabilities:
Amortization of trademarks	$	(9,179)	$	(7,911)
Unrealized gain on available-for-sale investments	(1,006)		-
Amortization of graphic design	(81)		(52)
Depreciation	(5,304)		(7,340)
Total gross deferred tax liabilities	(15,570)		(15,303)

Valuation Allowance	(11,316)		(5,174)

Net deferred tax assets	$	76,504	$	75,004

Schedule of roll-forward of the total gross unrecognized tax benefits, not including interest and penalties

	Gross Unrealized Tax Benefits
Balance at January 1, 2010	$	397
Additions for tax positions related to the current year	-
Additions for tax positions related to the prior year	68
Decreases for tax positions related to prior years	-
Balance at December 31, 2010	$	465
Additions for tax positions related to the current year	-
Additions for tax positions related to the prior year	1,445
Decreases for tax positions related to prior years	-
Balance at December 31, 2011	$	1,910
Additions for tax positions related to the current year	-
Additions for tax positions related to the prior year	520
Decreases for tax positions related to prior years	(1,504)
Balance at December 31, 2012	$	926

- Definition

Tabular disclosure of tax positions taken in the tax returns filed or to be filed for which it is more likely than not that the tax position will not be sustained upon examination by taxing authorities (i.e., uncertain tax positions) and other types of income tax contingencies, including: (1) the policy on classification of interest and penalties; (2) a tabular reconciliation of the total amounts of unrecognized tax benefits at the beginning and end of the period; the total amount(s) of: (3) unrecognized tax benefits that, if recognized, would affect the effective tax rate, and (4) interest and penalties recognized in each of the income statement and balance sheet; (5) for positions for which it is reasonably possible that the total amounts unrecognized will significantly change within 12 months of the reporting date the: (i) nature of the uncertainty, (ii) nature of the event that could occur that would cause the change, and (iii) an estimate of the range of the reasonably possible change or a statement that an estimate of the range cannot be made; and (6) a description of tax years that remain subject to examination by major tax jurisdictions.

+ References + Details

EARNINGS PER SHARE (Tables)

12 Months Ended

Dec. 31, 2012

EARNINGS PER SHARE

Schedule of reconciliation of the weighted average shares used in the basic and diluted earnings per common share computations

	2012	2011	2010
Weighted-average shares outstanding:
Basic	173,712	176,212	177,028
Dilutive securities	9,371	10,462	9,014
Diluted	183,083	186,674	186,042

SEGMENT INFORMATION (Tables)

12 Months Ended

Dec. 31, 2012

SEGMENT INFORMATION

Schedule of net revenues and other financial information by segment

	Year Ended December 31, 2012
	DSD		Warehouse		Corporate and Unallocated		Total
Net sales	$	1,966,481	$	94,221	$	-	$	2,060,702
Contribution margin	660,607		3,496		-		664,103
Corporate & unallocated expenses	-		-		(113,480)		(113,480)
Operating income							550,623
Interest and other income, net	494		(2)		(1,961)		(1,469)
Income before provision for income taxes							549,154
Depreciation & amortization	(15,660)		(139)		(4,714)		(20,513)
Trademark amortization	-		(44)		(5)		(49)

	Year Ended December 31, 2011
	DSD		Warehouse		Corporate and Unallocated		Total
Net sales	$	1,608,326	$	94,904	$	-	$	1,703,230
Contribution margin	543,210		4,291		-		547,501
Corporate & unallocated expenses	-		-		(91,078)		(91,078)
Operating income							456,423
Interest and other income, net	(12)		(1)		860		847
Income before provision for income taxes							457,270
Depreciation & amortization	(12,684)		(87)		(4,261)		(17,032)
Trademark amortization	-		(44)		(8)		(52)

	Year Ended December 31, 2010
	DSD		Warehouse		Corporate and Unallocated		Total
Net sales	$	1,212,645	$	91,297	$	-	$	1,303,942
Contribution margin	436,742		(777)		-		435,965
Corporate & unallocated expenses	-		-		(88,151)		(88,151)
Operating income							347,814
Interest and other income, net	(51)		-		1,539		1,488
Income before provision for income taxes							349,302
Depreciation & amortization	(6,933)		(55)		(4,740)		(11,728)
Trademark amortization	-		(42)		(6)		(48)

Schedule of net sales by product line

Product Line	2012		2011		2010
Energy drinks	$	1,906,236	$	1,563,331	$	1,178,071
Non-carbonated (primarily juice based beverages)	110,217		94,398		80,537
Carbonated (primarily soda beverages)	31,044		32,467		32,906
Other	13,205		13,034		12,428
	$	2,060,702	$	1,703,230	$	1,303,942

- Definition

Tabular disclosure of the profit or loss and total assets for each reportable segment. An entity discloses certain information on each reportable segment if the amounts (a) are included in the measure of segment profit or loss reviewed by the chief operating decision maker or (b) are otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss.

+ References + Details

QUARTERLY FINANCIAL DATA (Unaudited) (Tables)

12 Months Ended

Dec. 31, 2012

QUARTERLY FINANCIAL DATA (Unaudited)

QUARTERLY FINANCIAL DATA

							Net Income per Common Share
	Net Sales		Gross Profit		Net Income		Basic		Diluted
Quarter ended:
March 31, 2012	$	454,605	$	241,169	$	76,099	$	0.44	$	0.41
June 30, 2012	592,640		307,008		109,795		$	0.62	$	0.59
September 30, 2012	541,940		273,592		86,142		$	0.49	$	0.47
December 31, 2012	471,517		243,887		67,984		$	0.40	$	0.39
	$	2,060,702	$	1,065,656	$	340,020

Quarter ended:
March 31, 2011	$	356,419	$	185,537	$	55,043	$	0.31	$	0.29
June 30, 2011	462,145		244,221		84,248		$	0.48	$	0.45
September 30, 2011	474,709		250,307		82,392		$	0.47	$	0.44
December 31, 2011	409,957		214,244		64,536		$	0.37	$	0.35
	$	1,703,230	$	894,309	$	286,219

ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) $ in Millions	12 Months Ended
	Dec. 31, 2012 USD ($) yr	Dec. 31, 2011 USD ($)	Dec. 31, 2010 USD ($)
Intangibles
Estimated useful life of trademarks, low end of range (in years)	1
Estimated useful life of trademarks, high end of range (in years)	25
Revenue Recognition
Distribution agreement, revenue recognition period (in years)	20
Freight-Out Costs
Freight-out costs \| $	$ 76.1	$ 60.5	$ 47.4
Advertising and Promotional Expenses
Advertising and promotional expenses \| $	$ 165.4	$ 148.8	$ 104.9
Maximum
Income Taxes
Percentage of likelihood of realization of recognized tax benefit	50.00%
Minimum
Income Taxes
Percentage of likelihood below which no tax benefit is recognized in the financial statements	50.00%
Sales \| Customer concentration \| Direct Store Delivery ("DSD") \| Coca-Cola Refreshments ("CCR")
Concentration of Risk
Percentage of net sales from major customer	28.00%	29.00%
Sales \| Customer concentration \| Direct Store Delivery ("DSD") \| Coca-Cola Enterprises, Inc. ("CCE")
Concentration of Risk
Percentage of net sales from major customer			28.00%
Property and Equipment
Summary of significant accounting policies
Minimum estimated useful lives of the assets (in years)	3
Maximum estimated useful lives of the assets (in years)	10

INVESTMENTS (Details) - USD ($) $ in Thousands	Dec. 31, 2012	Dec. 31, 2011
Held to Maturity and Available-for-sale
Held to maturity and available-for-sale securities, Amortized Cost	$ 98,589	$ 401,944
Held to maturity and available-for-sale securities, Gross Unrealized Holding Gains	2,483	8
Held to maturity and available-for-sale securities, Gross Unrealized Holding Losses	11	64
Held to maturity and available-for-sale securities, Fair Value	101,061	401,888
Held to maturity and available-for-sale securities, Continuous Unrealized Loss Position less than 12 Months	11	64
Held to Maturity, Available-for-sale, and Trading
Total Fair Value	118,424	434,420
Short-term \| U.S. Treasuries
Held-to-Maturity
Amortized Cost	16,040	8,034
Gross Unrealized Holding Gains		5
Fair Value	16,040	8,039
Short-term \| Certificates of deposit
Held-to-Maturity
Amortized Cost	2,201	29,034
Gross Unrealized Holding Gains		1
Fair Value	2,201	29,035
Short-term \| Corporate bonds
Held-to-Maturity
Amortized Cost		2,022
Fair Value		2,022
Short-term \| Municipal securities
Held-to-Maturity
Amortized Cost	77,038	284,605
Gross Unrealized Holding Losses	11	64
Fair Value	77,027	284,541
Continuous Unrealized Loss Position less than 12 Months	11	64
Short-term \| U.S. government agency securities.
Held-to-Maturity
Amortized Cost		16,005
Gross Unrealized Holding Gains		2
Fair Value		16,007
Short-term \| Variable rate demand notes
Available-for-sale
Amortized Cost		58,924
Fair Value		58,924
Short-term \| Auction rate securities
Trading
Fair Value	1,763	12,658
Long-term \| Auction rate securities
Available-for-sale
Amortized Cost	3,310	3,320
Gross Unrealized Holding Gains	2,483
Fair Value	5,793	3,320
Trading
Fair Value	$ 15,600	$ 19,874

INVESTMENTS (Details 2) - Auction rate securities - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Net gain (loss) recognized through earnings on trading securities
(Loss) on transfer from available-for-sale to trading		$ (2,438)	$ (4,876)
Gain on trading securities sold	$ 1,130	2,604	375
Gain (loss) on trading securities held	753	(210)	572
Gain (loss) on trading securities	$ 1,883	$ (44)	$ (3,929)

- Definition

The net change in the difference between the fair value and the carrying value, or in the comparative fair values, of trading securities held at each balance sheet date, that was included in earnings for the period. Trading securities are bought and held principally for the purpose of selling them in the near term (thus held for only a short period of time) and the change in net unrealized holding gain (loss) is included in earnings for the period.

+ References

+ Details

INVESTMENTS (Details 3) $ in Thousands	12 Months Ended
INVESTMENTS (Details 3) $ in Thousands	Dec. 31, 2012 USD ($) d	Dec. 31, 2011 USD ($)
INVESTMENTS
Number of days for settlement basis, VRDNs to be liquidated at par \| d	7
Disclosure of underlying contractual maturities of investments
Amortized Cost	$ 115,952	$ 434,476
Fair Value	118,424	434,420
U.S. Treasuries \| Less than 1 year
Disclosure of underlying contractual maturities of investments
Amortized Cost	16,040	8,034
Fair Value	16,040	8,039
Certificates of deposit \| Less than 1 year
Disclosure of underlying contractual maturities of investments
Amortized Cost	2,201	29,034
Fair Value	2,201	29,035
Corporate bonds \| Less than 1 year
Disclosure of underlying contractual maturities of investments
Amortized Cost		2,022
Fair Value		2,022
Municipal securities \| Less than 1 year
Disclosure of underlying contractual maturities of investments
Amortized Cost	77,038	284,605
Fair Value	77,027	284,541
U.S. government agency securities \| Less than 1 year
Disclosure of underlying contractual maturities of investments
Amortized Cost		16,005
Fair Value		16,007
Variable rate demand notes \| Due 1 - 10 years
Disclosure of underlying contractual maturities of investments
Amortized Cost		5,775
Fair Value		5,775
Variable rate demand notes \| Due 11 - 20 years
Disclosure of underlying contractual maturities of investments
Amortized Cost		12,716
Fair Value		12,716
Variable rate demand notes \| Due 21 - 30 years
Disclosure of underlying contractual maturities of investments
Amortized Cost		27,902
Fair Value		27,902
Variable rate demand notes \| Due 31 - 40 years
Disclosure of underlying contractual maturities of investments
Amortized Cost		12,532
Fair Value		12,532
Auction rate securities \| Due 11 - 20 years
Disclosure of underlying contractual maturities of investments
Amortized Cost	10,748	5,158
Fair Value	10,748	5,158
Auction rate securities \| Due 21 - 30 years
Disclosure of underlying contractual maturities of investments
Amortized Cost	9,925	25,134
Fair Value	$ 12,408	25,134
Auction rate securities \| Due 31 - 40 years
Disclosure of underlying contractual maturities of investments
Amortized Cost		5,559
Fair Value		$ 5,559

FAIR VALUE OF CERTAIN FINANCIAL ASSETS AND LIABILITIES (Details) - USD ($) $ in Thousands	Dec. 31, 2012	Dec. 31, 2011
Level 1
Fair value of certain assets
Cash	$ 147,113	$ 81,879
Assets measured at fair value	211,087	319,942
Level 1 \| Money market funds
Fair value of certain assets
Assets measured at fair value	63,974	230,029
Level 1 \| U.S. Treasuries
Fair value of certain assets
Assets measured at fair value		8,034
Level 2
Fair value of certain assets
Assets measured at fair value	106,706	438,013
Level 2 \| U.S. Treasuries
Fair value of certain assets
Assets measured at fair value	24,065
Level 2 \| Certificates of deposit
Fair value of certain assets
Assets measured at fair value	5,603	69,078
Level 2 \| Corporate bonds
Fair value of certain assets
Assets measured at fair value		2,022
Level 2 \| Municipal securities
Fair value of certain assets
Assets measured at fair value	77,038	291,984
Level 2 \| U.S. government agency securities.
Fair value of certain assets
Assets measured at fair value		16,005
Level 2 \| Variable rate demand notes
Fair value of certain assets
Assets measured at fair value		58,924
Level 3
Fair value of certain assets
Assets measured at fair value	25,085	38,893
Level 3 \| Auction rate securities
Fair value of certain assets
Assets measured at fair value	23,156	35,852
Level 3 \| Put options related to auction rate securities
Fair value of certain assets
Assets measured at fair value	1,929	3,041
Total fair value
Fair value of certain assets
Cash	147,113	81,879
Assets measured at fair value	342,878	796,848
Total fair value \| Money market funds
Fair value of certain assets
Assets measured at fair value	63,974	230,029
Total fair value \| U.S. Treasuries
Fair value of certain assets
Assets measured at fair value	24,065	8,034
Total fair value \| Certificates of deposit
Fair value of certain assets
Assets measured at fair value	5,603	69,078
Total fair value \| Corporate bonds
Fair value of certain assets
Assets measured at fair value		2,022
Total fair value \| Municipal securities
Fair value of certain assets
Assets measured at fair value	77,038	291,984
Total fair value \| U.S. government agency securities.
Fair value of certain assets
Assets measured at fair value		16,005
Total fair value \| Variable rate demand notes
Fair value of certain assets
Assets measured at fair value		58,924
Total fair value \| Auction rate securities
Fair value of certain assets
Assets measured at fair value	23,156	35,852
Total fair value \| Put options related to auction rate securities
Fair value of certain assets
Assets measured at fair value	$ 1,929	$ 3,041

FAIR VALUE OF CERTAIN FINANCIAL ASSETS AND LIABILITIES (Details 2) - USD ($) $ in Thousands	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010	Dec. 31, 2009
Fair value amounts included in the carrying value of
Cash and cash equivalents	$ 222,514	$ 359,331	$ 354,842	$ 328,349
Short-term investments	97,042	411,282
Investments	21,393	23,194
Level 1
Fair value amounts included in the carrying value of
Cash and cash equivalents	211,087	311,908
Short-term investments		8,034
Total	211,087	319,942
Level 2
Fair value amounts included in the carrying value of
Cash and cash equivalents	11,427	47,423
Short-term investments	95,279	390,590
Total	106,706	438,013
Level 3
Fair value amounts included in the carrying value of
Short-term investments	1,763	12,658
Investments	21,393	23,194
Prepaid expenses and other current assets	225	873
Other assets	1,704	2,168
Total	25,085	38,893
Total fair value
Fair value amounts included in the carrying value of
Cash and cash equivalents	222,514	359,331
Short-term investments	97,042	411,282
Investments	21,393	23,194
Prepaid expenses and other current assets	225	873
Other assets	1,704	2,168
Total	$ 342,878	$ 796,848

FAIR VALUE OF CERTAIN FINANCIAL ASSETS AND LIABILITIES (Details 3) - Level 3 - Assets at fair value on recurring basis	12 Months Ended
	Dec. 31, 2012
Auction Rate Securities: Trading \| Minimum \| Discounted cash flow
Quantitative information related to the significant unobservable inputs
Maximum rate probability (as a percent)	0.38%
Principal returned probability (as a percent)	86.88%
Default probability (as a percent)	3.77%
Liquidity risk (as a percent)	3.50%
Recovery rate (as a percent)	60.00%
Auction Rate Securities: Trading \| Maximum \| Discounted cash flow
Quantitative information related to the significant unobservable inputs
Maximum rate probability (as a percent)	1.74%
Principal returned probability (as a percent)	95.69%
Default probability (as a percent)	11.57%
Liquidity risk (as a percent)	3.50%
Recovery rate (as a percent)	60.00%
Auction Rate Securities: Trading \| Weighted Average \| Discounted cash flow
Quantitative information related to the significant unobservable inputs
Maximum rate probability (as a percent)	0.94%
Principal returned probability (as a percent)	87.98%
Default probability (as a percent)	11.08%
Liquidity risk (as a percent)	3.50%
Recovery rate (as a percent)	60.00%
Auction Rate Securities: Available-for-sale \| Minimum \| Market comparable bonds
Quantitative information related to the significant unobservable inputs
Market price (as a percent)	71.00%
Auction Rate Securities: Available-for-sale \| Maximum \| Market comparable bonds
Quantitative information related to the significant unobservable inputs
Market price (as a percent)	76.00%
Auction Rate Securities: Available-for-sale \| Weighted Average \| Market comparable bonds
Quantitative information related to the significant unobservable inputs
Market price (as a percent)	74.00%
Put Options \| Minimum \| Discounted cash flow
Quantitative information related to the significant unobservable inputs
Counterparty risk (as a percent)	1.01%
Put Options \| Maximum \| Discounted cash flow
Quantitative information related to the significant unobservable inputs
Counterparty risk (as a percent)	1.61%
Put Options \| Weighted Average \| Discounted cash flow
Quantitative information related to the significant unobservable inputs
Counterparty risk (as a percent)	1.20%

FAIR VALUE OF CERTAIN FINANCIAL ASSETS AND LIABILITIES (Details 4) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Mar. 31, 2011	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010	Oct. 02, 2013	Jul. 02, 2013	Mar. 31, 2012	Jun. 30, 2011	Mar. 31, 2010
ARS Agreement
Amortized Cost		$ 115,952	$ 434,476
Resulted gain or loss on revaluation of investment securities included in other income	$ (800)	800		$ (800)
Auction rate securities
ARS Agreement
Face value of investments		27,800
Amortized Cost		20,700
Fair value of available-for-sale securities		5,800
Impairment of investments available-for-sale		2,500
Trading auction rate securities, in short-term and long-term investments		17,400
Impairment of investments, trading securities		2,100
2011 ARS Agreement
ARS Agreement
Amount of securities of par value								$ 24,500
Redemption of investment securities at par through normal market channels		1,300	3,700
2010 ARS Agreement
ARS Agreement
Amount of securities of par value									$ 54,200
Redemption of investment securities at par through normal market channels			$ 38,500
2011 Put Option
ARS Agreement
Fair market value of investments		$ 1,900
2011 Put Option \| Maximum
ARS Agreement
Amount of securities of par value					$ 1,000	$ 1,000
2010 Put Option
ARS Agreement
Redemption of investment securities through the exercise of the put option							$ 15,700

FAIR VALUE OF CERTAIN FINANCIAL ASSETS AND LIABILITIES (Details 5) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011
Auction rate securities
Fair value of level 3 financial assets, roll forward
Balance at the beginning of the period	$ 35,852	$ 68,252
Total gains (losses) for the period: Included in earnings	1,897	(44)
Total gains (losses) for the period: Included in other comprehensive income	2,482	2,409
Settlements	(17,075)	(34,765)
Balance at the end of the period	23,156	35,852
Put Options
Fair value of level 3 financial assets, roll forward
Balance at the beginning of the period	3,041	3,768
Total gains (losses) for the period: Included in earnings	(1,112)	(727)
Balance at the end of the period	$ 1,929	$ 3,041

INVENTORIES (Details) - USD ($) $ in Thousands	Dec. 31, 2012	Dec. 31, 2011
INVENTORIES
Raw materials	$ 65,010	$ 51,103
Finished goods	138,096	104,510
Inventories, net	$ 203,106	$ 155,613

PROPERTY AND EQUIPMENT, Net (Details) - USD ($) $ in Thousands	Dec. 31, 2012	Dec. 31, 2011
Property and equipment, net
Property and equipment, gross	$ 116,347	$ 82,112
Less: accumulated depreciation and amortization	(47,210)	(36,961)
Property and equipment, net	69,137	45,151
Land
Property and equipment, net
Property and equipment, gross	5,382	3,626
Leasehold improvements
Property and equipment, net
Property and equipment, gross	2,300	2,132
Furniture and fixtures
Property and equipment, net
Property and equipment, gross	2,087	2,000
Office and computer equipment
Property and equipment, net
Property and equipment, gross	8,981	6,727
Computer software
Property and equipment, net
Property and equipment, gross	1,135	9,303
Equipment
Property and equipment, net
Property and equipment, gross	48,427	33,286
Building
Property and equipment, net
Property and equipment, gross	21,998	3,211
Vehicles
Property and equipment, net
Property and equipment, gross	$ 26,037	$ 21,827

INTANGIBLES, Net (Details) $ in Thousands	12 Months Ended
INTANGIBLES, Net (Details) $ in Thousands	Dec. 31, 2012 USD ($) yr	Dec. 31, 2011 USD ($)	Dec. 31, 2010 USD ($)
INTANGIBLES, Net
Amortizing intangibles, gross	$ 1,061	$ 1,059
Accumulated amortization	(553)	(504)
Amortizing intangibles, net	508	555
Non-amortizing intangibles	54,140	47,841
Intangible, net	$ 54,648	48,396
Estimated useful life, low end of range (in years) \| yr	1
Estimated useful life, high end of range (in years) \| yr	25
Weighted-average life (in years) \| yr	20
Amortization expense	$ 50	$ 50	$ 50
Future estimated amortization expense related to amortizing intangibles	$ 50

DISTRIBUTION AGREEMENTS (Details) $ in Millions	12 Months Ended
DISTRIBUTION AGREEMENTS (Details) $ in Millions	Dec. 31, 2012 USD ($) yr	Dec. 31, 2011 USD ($)	Dec. 31, 2010 USD ($)
DISTRIBUTION AGREEMENTS
Distribution agreement, revenue recognition period (in years) \| yr	20
Revenue recognized \| $	$ 7.9	$ 9.3	$ 8.0

DEBT (Details) $ in Thousands	12 Months Ended
DEBT (Details) $ in Thousands	Dec. 31, 2012 USD ($) mo	Dec. 31, 2011 USD ($)	Dec. 31, 2010 USD ($)	Aug. 31, 2011 USD ($)
Line of credit
DEBT
Maximum borrowing capacity				$ 10,000
Line of credit \| Base (prime) rate
DEBT
Effective interest rate on borrowing	Base (prime) rate
Percentage to be subtracted to compute the variable rate on the debt instrument	1.50%
Line of credit \| London Interbank Offered Rates
DEBT
Effective interest rate on borrowing	London Interbank Offered Rates up to 180 days
Percentage that needs to be added to compute the variable rate on the debt instrument	1.75%
Capital lease obligations
DEBT
Company debt consisting of capital leases	$ 500	$ 1,100
Period over which monthly installments are payable \| mo	12
Assets acquired under capital leases
Interest expenses for capital lease obligations	$ 50	50	$ 10
Capital lease obligations \| Assets acquired under capital leases
Assets acquired under capital leases
Net book value	3,200	3,600
Accumulated depreciation	$ 2,500	$ 2,100

COMMITMENTS AND CONTINGENCIES (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
COMMITMENTS AND CONTINGENCIES
Rental expense under operating leases	$ 4,600	$ 4,100	$ 3,800
Future minimum rental payments under the operating leases
2013	4,173
2014	3,610
2015	3,482
2016	2,874
2017	790
2018 and thereafter	649
Total	$ 15,578

COMMITMENTS AND CONTINGENCIES (Details2) $ in Thousands	1 Months Ended		12 Months Ended
COMMITMENTS AND CONTINGENCIES (Details2) $ in Thousands	Oct. 31, 2012 USD ($) ft² item	Mar. 31, 2012 USD ($) ft² item	Dec. 31, 2012 USD ($)	Dec. 31, 2011 USD ($)	Dec. 31, 2010 USD ($)
Contractual obligations related primarily to sponsorships and other commitments
Purchase price of property acquired	$ 18,800	$ 9,700
Value of purchases from suppliers of limited resources			$ 264,200	$ 279,500	$ 186,400
Contractual obligations
Contractual obligations related primarily to sponsorships and other commitments
2013			50,995
2014			32,952
2015			9,945
2016			6,620
Total			100,512
Raw material items
Contractual obligations related primarily to sponsorships and other commitments
Purchase Commitments			$ 53,200
Period over which contractual obligations will be paid			1 year
Office building, including the real property
Contractual obligations related primarily to sponsorships and other commitments
Area of property acquired \| ft²	141,000	75,425
Number of stories of office building \| item	6	3

COMMITMENTS AND CONTINGENCIES (Details 3) $ in Millions			1 Months Ended
COMMITMENTS AND CONTINGENCIES (Details 3) $ in Millions	Oct. 17, 2012 USD ($) oz item	Sep. 13, 2012 item	May 31, 2009 CAD ($)
Putative class action, Avraham Wellman
Litigation
Amount of plaintiff claims for general damages			$ 20
Amount of plaintiff claims for punitive damages			$ 5
Derivative Litigation
Litigation
Number of derivative complaints \| item		2
Lawsuit in Superior Court by Wendy Crossland and Richard Fournier
Litigation
Amount of plaintiff claims for general damages	$ 25,000
Number of 24 ounce energy drinks \| item	2
Number of ounce energy drink \| oz	24
Number of days over which the energy drink was consumed	2 days

ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011
Components of accumulated other comprehensive income (loss):
Accumulated net unrealized gain on available-for-sale securities, net of tax benefit of $1.0 million	$ 1,525
Foreign currency translation adjustments	549	$ (1,547)
Total accumulated other comprehensive income (loss)	2,074	$ (1,547)
Tax benefit on accumulated net unrealized gain on available-for-sale securities	$ 1,000

- Definition

Accumulated adjustment, net of tax, that results from the process of translating subsidiary financial statements and foreign equity investments into the reporting currency from the functional currency of the reporting entity, net of reclassification of realized foreign currency translation gains or losses.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Principles Board Opinion (APB)
-Number 12
-Paragraph 10
-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 130
-Paragraph 17, 18, 19, 22, 23, 24, 25, 26
-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 133
-Paragraph 45
-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 Statement of Financial Accounting Standard (FAS)
-Number 52
-Paragraph 12, 13
-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
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 52
-Paragraph 31
-Subparagraph a
-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 Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 11
-URI http://asc.fasb.org/extlink&oid=6920043&loc=d3e637-108580

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 830
-SubTopic 30
-Section 45
-Paragraph 12
-URI http://asc.fasb.org/extlink&oid=6915805&loc=d3e32022-110900

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 830
-SubTopic 30
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6450520&loc=d3e32583-110901

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 14
-URI http://asc.fasb.org/extlink&oid=6920043&loc=d3e681-108580

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 13
-URI http://asc.fasb.org/extlink&oid=6920043&loc=d3e653-108580

+ Details

- Definition

Accumulated change in equity from transactions and other events and circumstances from non-owner sources, net of tax effect, at period end. Excludes Net Income (Loss), and accumulated changes in equity from transactions resulting from investments by owners and distributions to owners. Includes foreign currency translation items, certain pension adjustments, unrealized gains and losses on certain investments in debt and equity securities, other than temporary impairment (OTTI) losses related to factors other than credit losses on available-for-sale and held-to-maturity debt securities that an entity does not intend to sell and it is not more likely than not that the entity will be required to sell before recovery of the amortized cost basis, as well as changes in the fair value of derivatives related to the effective portion of a designated cash flow hedge.

+ References

+ Details

TREASURY STOCK PURCHASE (Details) - USD ($) $ / shares in Units, $ in Thousands			1 Months Ended		12 Months Ended
	Nov. 13, 2012	Aug. 13, 2012	Aug. 31, 2012	Oct. 31, 2011	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
TREASURY STOCK PURCHASE
Common stock repurchased					$ 737,079	$ 176,392	$ 23,540
Number of shares repurchased of common stock from employees in lieu of cash or withholding taxes due					0.01
Cash payment for repurchase of common stock from employees in lieu of cash or withholding taxes due					$ 700
2011-2012 Repurchase Plan
TREASURY STOCK PURCHASE
Amount of common stock the board of directors authorized to repurchase			$ 500,000	$ 250,000
Additional amount of common stock authorized to be purchased by the Board of Directors		$ 250,000
Common stock repurchased (in shares)					8,700,000
Average purchase price (in dollars per share)					$ 57.35
Common stock repurchased					$ 499,800
November 2012 Repurchase Plan
TREASURY STOCK PURCHASE
Amount of common stock the board of directors authorized to repurchase	$ 250,000
Common stock repurchased (in shares)					4,800,000
Average purchase price (in dollars per share)					$ 49.26
Additional shares purchased, subsequent to period					257,000
Average purchase price, subsequent to period (in dollars per share)					$ 51.99
Common stock repurchased					$ 236,500

STOCK-BASED COMPENSATION (Details) $ in Millions	1 Months Ended	3 Months Ended				12 Months Ended
STOCK-BASED COMPENSATION (Details) $ in Millions	Jun. 30, 2009 yr	Dec. 31, 2012 shares	Sep. 30, 2012 shares	Jun. 30, 2012 shares	Mar. 31, 2012 shares	Dec. 31, 2012 USD ($) plan shares	Dec. 31, 2011 USD ($)	Dec. 31, 2010 USD ($)
Stock-based compensation
Stock-based compensation plans \| plan						2
Compensation expense on share-based plans \| $						$ 28.4	$ 19.4	$ 16.9
Stock options
Stock-based compensation
Common stock granted, net of cancellations (in shares)		53,000	207,000	65,000	120,000
2011 Omnibus Incentive Plan
Stock-based compensation
Aggregate amount of common stock authorized (in shares)		14,500,000				14,500,000
Reduction in number of shares for each share granted		2.16				2.16
Common stock granted, net of cancellations (in shares)						1,599,105
Shares available for grant		11,884,455				11,884,455
2011 Omnibus Incentive Plan \| Stock options
Stock-based compensation
Vesting period (in years)						5 years
2011 Omnibus Incentive Plan \| Stock options \| Maximum
Stock-based compensation
Tenure of award (in years)						P10Y
2009 Directors Plan
Stock-based compensation
Aggregate amount of common stock authorized (in shares)		1,600,000				1,600,000
Percentage of award vesting on the last business day prior to the date of the annual meeting						100.00%
2009 Directors Plan \| Minimum
Stock-based compensation
Percentage of closing price of the company's common stock on the date an option is granted to determine the exercise price						100.00%
2009 Directors Plan \| Stock options, non-employee directors
Stock-based compensation
The period during which awards can be granted, effective June 4, 2009 (in years) \| yr	10
Common stock granted, net of cancellations (in shares)						59,665
Shares available for grant		1,540,335				1,540,335

STOCK-BASED COMPENSATION (Details 2) - Stock options $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended				12 Months Ended
	Dec. 31, 2012 USD ($) yr $ / shares shares	Sep. 30, 2012 $ / shares shares	Jun. 30, 2012 $ / shares shares	Mar. 31, 2012 USD ($) yr $ / shares shares	Dec. 31, 2012 USD ($) yr $ / shares shares	Dec. 31, 2011 USD ($) yr $ / shares shares	Dec. 31, 2010 USD ($) yr
Stock-based compensation
Excess tax benefit realized for tax deductions from non-qualified stock option exercises and disqualifying dispositions of incentive stock options \| $					$ 19,700	$ 3,800	$ 12,400
Weighted-average assumptions used to estimate the fair value of options granted
Dividend yield (as a percent)					0.00%	0.00%	0.00%
Expected volatility (as a percent)					48.10%	53.60%	58.20%
Risk-free interest rate (as a percent)					0.74%	1.50%	1.90%
Expected term (in years) \| yr					5.4	5.8	5.9
Stock Options, Number of Shares
Balance at the beginning of the period (in shares) \| shares				18,569	18,569
Granted (in shares) \| shares	53	207	65	120
Exercised (in shares) \| shares					(4,857)
Cancelled or forfeited (in shares) \| shares					(157)
Balance at the end of the period (in shares) \| shares	14,000				14,000	18,569
Vested and expected to vest in the future at the end of the period (in shares) \| shares	13,542				13,542
Exercisable at the end of the period (in shares) \| shares	11,043				11,043
Stock options, Weighted-Average Exercise Price Per Share
Balance at the beginning of the period (in dollars per share) \| $ / shares				$ 8.57	$ 8.57
Granted (in dollars per shares) \| $ / shares	$ 47.63	$ 57.99	$ 66.43	$ 57.45	47.63
Exercised (in dollars per share) \| $ / shares	2.45				2.45
Cancelled or forfeited (in dollars per share) \| $ / shares					20.30
Balance at the end of the period (in dollars per share) \| $ / shares	12.12				12.12	$ 8.57
Vested and expected to vest in the future at the end of the period (in dollars per share) \| $ / shares	11.41				11.41
Exercisable at the end of the period (in dollars per share) \| $ / shares	$ 8.29				$ 8.29
Weighted-Average Remaining Contractual Term
Balance at the beginning of the period (in years) \| yr				4.1	4.1
Balance at the end of the period (in years) \| yr	4.1				4.1	4.1
Vested and expected to vest in the future at the end of the period (in years) \| yr					4.0
Exercisable at the end of the period (in years) \| yr					3.3
Aggregate Intrinsic Value
Balance at the beginning of the period \| $				$ 696,371	$ 696,371
Balance at the end of the period \| $	$ 572,530				572,530	$ 696,371
Vested and expected to vest in the future at the end of the period \| $	562,816				562,816
Exercisable at the end of the period \| $	$ 492,022				$ 492,022

STOCK-BASED COMPENSATION (Details 3) shares in Thousands	12 Months Ended
STOCK-BASED COMPENSATION (Details 3) shares in Thousands	Dec. 31, 2012 yr $ / shares shares
Stock options outstanding and stock options exercisable
Stock options outstanding (in shares) \| shares	14,000
Options Outstanding, Weighted Average Remaining Contractual Term (in years) \| yr	4.1
Options Outstanding, Weighted Average Exercise Price (in dollars per share)	$ 12.12
Options Exercisable (in shares) \| shares	11,043
Options Exercisable, Weighted Average Exercise Price (in dollars per share)	$ 8.29
Range of Exercise Prices $0.27 - $2.09
Stock options outstanding and stock options exercisable
Stock options, range of exercise prices, low end of range (in dollars per share)	0.27
Stock options, range of exercise prices, high end of range (in dollars per share)	$ 2.09
Stock options outstanding (in shares) \| shares	1,011
Options Outstanding, Weighted Average Remaining Contractual Term (in years) \| yr	0.5
Options Outstanding, Weighted Average Exercise Price (in dollars per share)	$ 0.34
Options Exercisable (in shares) \| shares	1,011
Options Exercisable, Weighted Average Exercise Price (in dollars per share)	$ 0.34
Range of Exercise Prices $3.29 - $3.29
Stock options outstanding and stock options exercisable
Stock options, range of exercise prices, low end of range (in dollars per share)	3.39
Stock options, range of exercise prices, high end of range (in dollars per share)	$ 3.29
Stock options outstanding (in shares) \| shares	4,400
Options Outstanding, Weighted Average Remaining Contractual Term (in years) \| yr	2.2
Options Outstanding, Weighted Average Exercise Price (in dollars per share)	$ 3.29
Options Exercisable (in shares) \| shares	4,400
Options Exercisable, Weighted Average Exercise Price (in dollars per share)	$ 3.29
Range of Exercise Prices $5.72 - $6.21
Stock options outstanding and stock options exercisable
Stock options, range of exercise prices, low end of range (in dollars per share)	5.72
Stock options, range of exercise prices, high end of range (in dollars per share)	$ 6.21
Stock options outstanding (in shares) \| shares	27
Options Outstanding, Weighted Average Remaining Contractual Term (in years) \| yr	2.8
Options Outstanding, Weighted Average Exercise Price (in dollars per share)	$ 6.13
Options Exercisable (in shares) \| shares	27
Options Exercisable, Weighted Average Exercise Price (in dollars per share)	$ 6.13
Range of Exercise Prices $8.44 - $8.44
Stock options outstanding and stock options exercisable
Stock options, range of exercise prices, low end of range (in dollars per share)	8.44
Stock options, range of exercise prices, high end of range (in dollars per share)	$ 8.44
Stock options outstanding (in shares) \| shares	2,458
Options Outstanding, Weighted Average Remaining Contractual Term (in years) \| yr	2.9
Options Outstanding, Weighted Average Exercise Price (in dollars per share)	$ 8.44
Options Exercisable (in shares) \| shares	2,458
Options Exercisable, Weighted Average Exercise Price (in dollars per share)	$ 8.44
Range of Exercise Prices $11.36 - $15.60
Stock options outstanding and stock options exercisable
Stock options, range of exercise prices, low end of range (in dollars per share)	11.36
Stock options, range of exercise prices, high end of range (in dollars per share)	$ 15.60
Stock options outstanding (in shares) \| shares	203
Options Outstanding, Weighted Average Remaining Contractual Term (in years) \| yr	5.8
Options Outstanding, Weighted Average Exercise Price (in dollars per share)	$ 13.47
Options Exercisable (in shares) \| shares	129
Options Exercisable, Weighted Average Exercise Price (in dollars per share)	$ 13.40
Range of Exercise Prices $15.86 - $15.86
Stock options outstanding and stock options exercisable
Stock options, range of exercise prices, low end of range (in dollars per share)	15.86
Stock options, range of exercise prices, high end of range (in dollars per share)	$ 15.86
Stock options outstanding (in shares) \| shares	2,090
Options Outstanding, Weighted Average Remaining Contractual Term (in years) \| yr	5.4
Options Outstanding, Weighted Average Exercise Price (in dollars per share)	$ 15.86
Options Exercisable (in shares) \| shares	1,543
Options Exercisable, Weighted Average Exercise Price (in dollars per share)	$ 15.86
Range of Exercise Prices $15.94 - $17.44
Stock options outstanding and stock options exercisable
Stock options, range of exercise prices, low end of range (in dollars per share)	15.94
Stock options, range of exercise prices, high end of range (in dollars per share)	$ 17.44
Stock options outstanding (in shares) \| shares	146
Options Outstanding, Weighted Average Remaining Contractual Term (in years) \| yr	5.8
Options Outstanding, Weighted Average Exercise Price (in dollars per share)	$ 16.78
Options Exercisable (in shares) \| shares	46
Options Exercisable, Weighted Average Exercise Price (in dollars per share)	$ 16.55
Range of Exercise Prices $17.82- $17.82
Stock options outstanding and stock options exercisable
Stock options, range of exercise prices, low end of range (in dollars per share)	17.82
Stock options, range of exercise prices, high end of range (in dollars per share)	$ 17.82
Stock options outstanding (in shares) \| shares	1,517
Options Outstanding, Weighted Average Remaining Contractual Term (in years) \| yr	6.9
Options Outstanding, Weighted Average Exercise Price (in dollars per share)	$ 17.82
Options Exercisable (in shares) \| shares	835
Options Exercisable, Weighted Average Exercise Price (in dollars per share)	$ 17.82
Range of Exercise Prices $18.07 - $28.98
Stock options outstanding and stock options exercisable
Stock options, range of exercise prices, low end of range (in dollars per share)	18.07
Stock options, range of exercise prices, high end of range (in dollars per share)	$ 28.98
Stock options outstanding (in shares) \| shares	1,416
Options Outstanding, Weighted Average Remaining Contractual Term (in years) \| yr	7.0
Options Outstanding, Weighted Average Exercise Price (in dollars per share)	$ 22.17
Options Exercisable (in shares) \| shares	543
Options Exercisable, Weighted Average Exercise Price (in dollars per share)	$ 21.94
Range of Exercise Prices $32.56 - $74.78
Stock options outstanding and stock options exercisable
Stock options, range of exercise prices, low end of range (in dollars per share)	32.56
Stock options, range of exercise prices, high end of range (in dollars per share)	$ 74.78
Stock options outstanding (in shares) \| shares	732
Options Outstanding, Weighted Average Remaining Contractual Term (in years) \| yr	9.2
Options Outstanding, Weighted Average Exercise Price (in dollars per share)	$ 50.90
Options Exercisable (in shares) \| shares	51
Options Exercisable, Weighted Average Exercise Price (in dollars per share)	$ 39.49

STOCK-BASED COMPENSATION (Details 4) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended				12 Months Ended
	Dec. 31, 2012 USD ($) $ / shares shares	Sep. 30, 2012 $ / shares shares	Jun. 30, 2012 $ / shares shares	Mar. 31, 2012 $ / shares shares	Dec. 31, 2012 USD ($) yr $ / shares shares	Dec. 31, 2011 USD ($) $ / shares shares	Dec. 31, 2010 USD ($) $ / shares
Compensation cost charged against income
Total employee and non-employee share-based compensation expense included in operating expenses					$ 28,413	$ 19,424	$ 16,862
Total employee and non-employee share-based compensation expense included in income, before income tax					28,413	19,424	16,862
Less: Amount of income tax benefit recognized in earnings					(8,933)	(6,646)	(4,234)
Amount charged against net income					19,480	12,778	12,628
Operating expense
Compensation cost charged against income
Total employee and non-employee share-based compensation expense included in income, before income tax					$ 28,400	$ 19,400	$ 16,900
Stock options
Stock-based compensation
Weighted-average grant-date fair value of options granted (in dollars per share) \| $ / shares					$ 25.21	$ 18.45	$ 12.15
Total intrinsic value of options exercised					$ 248,800	$ 23,000	$ 44,500
Cash received from option exercises					10,300	20,300	20,800
Total unrecognized compensation expense related to nonvested shares granted to both employees and non-employees	$ 33,600				$ 33,600
Cost expected to be recognized over a weighted-average period (in years) \| yr					2.2
Stock units and stock awards expected to vest (in shares) \| shares	13,542				13,542
Incentive stock option
Compensation cost charged against income
Total employee and non-employee share-based compensation expense included in income, before income tax					$ 5,100	4,900	4,700
Non-Qualified stock option
Compensation cost charged against income
Total employee and non-employee share-based compensation expense included in income, before income tax					23,300	$ 14,500	$ 12,200
Restricted stock units
Stock-based compensation
Total unrecognized compensation expense related to nonvested shares granted to both employees and non-employees	$ 24,700				$ 24,700
Cost expected to be recognized over a weighted-average period (in years) \| yr					2.5
Stock units and stock awards expected to vest (in shares) \| shares	500				500
Number of Shares
Non-vested at the beginning of the period (in shares) \| shares				724	724
Granted (in shares) \| shares	7	10	60	91
Vested (in shares) \| shares					(252)
Forfeited/cancelled (in shares) \| shares					(3)
Non-vested at the end of the period (in shares) \| shares	637				637	724
Weighted-Average Fair Value
Non-vested at the beginning of the period (in dollars per share) \| $ / shares				$ 41.66	$ 41.66
Granted (in dollars per share) \| $ / shares	$ 48.12	$ 59.87	$ 69.98	$ 57.45	61.73	$ 41.65	$ 19.20
Vested (in dollars per share) \| $ / shares					41.43
Forfeited/cancelled (in dollars per share) \| $ / shares					61.16
Non-vested at the end of the period (in dollars per share) \| $ / shares	$ 46.97				$ 46.97	$ 41.66

INCOME TAXES (Details) - USD ($) $ in Thousands	12 Months Ended
INCOME TAXES (Details) - USD ($) $ in Thousands	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Current:
Federal	$ 177,372	$ 146,385	$ 111,217
State	30,268	22,526	27,139
Foreign	3,951	2,827	279
Total current provision	211,591	171,738	138,635
Deferred:
Federal	(743)	634	(3,913)
State	(483)	465	747
Foreign	(7,373)	(3,583)	(1,573)
Total deferred provision	(8,599)	(2,484)	(4,739)
Valuation Allowance	6,142	1,797	3,377
Total provision for income taxes	$ 209,134	171,051	137,273
Federal statutory rate (as a percent)	35.00%
Reconciliation of income tax expense
U.S. Federal tax expense at statutory rates	$ 192,204	160,045	122,256
State income taxes, net of federal tax benefit	20,252	14,917	18,126
Permanent differences	5,968	1,176	1,634
Domestic production deduction	(15,469)	(11,551)	(9,450)
Other	37	4,667	1,330
Valuation Allowance	6,142	1,797	3,377
Total provision for income taxes	$ 209,134	$ 171,051	$ 137,273

INCOME TAXES (Details 2) - USD ($) $ in Thousands	12 Months Ended
INCOME TAXES (Details 2) - USD ($) $ in Thousands	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Deferred Tax Assets:
Reserve for sales returns	$ 145	$ 186
Reserve for doubtful accounts	28	42
Reserve for inventory obsolescence	2,753	3,082
Reserve for marketing development fund	4,595	4,485
Capitalization of inventory costs	1,524	972
State franchise tax	5,268	4,817
Accrued compensation	49	256
Accrued other liabilities	1,825	487
Deferred revenue	49,597	51,477
Stock-based compensation	19,965	16,605
Securities impairment	2,104	2,402
Foreign net operating loss carryforward	13,529	7,511
Prepaid supplies	2,008	3,159
Total gross deferred tax assets	103,390	95,481
Deferred Tax Liabilities:
Amortization of trademarks	(9,179)	(7,911)
Unrealized gain on available-for-sale investments	(1,006)
Amortization of graphic design	(81)	(52)
Depreciation	(5,304)	(7,340)
Total gross deferred tax liabilities	(15,570)	(15,303)
Valuation Allowance	(11,316)	(5,174)
Net deferred tax assets	76,504	75,004
Valuation Allowance	6,142	$ 1,797	$ 3,377
Net operating loss carryforwards	74,500
Net operating loss carryforwards subject to indefinite carryforward	67,200
Net operating loss carryforwards that begin to expire in 2017	$ 7,300

INCOME TAXES (Details 3) - USD ($) $ in Thousands	12 Months Ended
INCOME TAXES (Details 3) - USD ($) $ in Thousands	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Gross unrecognized tax benefits, roll forward
Balance at the beginning of the period	$ 1,910	$ 465	$ 397
Additions for tax positions related to the prior year	520	1,445	68
Decreases for tax positions related to the prior years	(1,504)
Balance at the end of the period	926	$ 1,910	$ 465
Accrued interest and penalties related to unrecognized tax benefits	$ 300

EARNINGS PER SHARE (Details) - shares shares in Thousands	12 Months Ended
EARNINGS PER SHARE (Details) - shares shares in Thousands	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Weighted-average shares outstanding:
Basic (in shares)	173,712	176,212	177,028
Dilutive securities	9,371	10,462	9,014
Diluted	183,083	186,674	186,042
Options outstanding excluded from the calculations as their effect would have been antidilutive (in shares)	300	300	3,600

- Definition

Securities (including those issuable pursuant to contingent stock agreements) that could potentially dilute basic earnings per share (EPS) or earnings per unit (EPU) in the future that were not included in the computation of diluted EPS or EPU because to do so would increase EPS or EPU amounts or decrease loss per share or unit amounts for the period presented.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 128
-Paragraph 13, 14
-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 128
-Paragraph 171
-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 128
-Paragraph 40
-Subparagraph c
-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 260
-SubTopic 10
-Section 50
-Paragraph 1
-Subparagraph (c)
-URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Diluted Earnings Per Share
-URI http://asc.fasb.org/extlink&oid=6510752

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Contingent Stock Agreement
-URI http://asc.fasb.org/extlink&oid=6508534

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Antidilution
-URI http://asc.fasb.org/extlink&oid=6505113

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Emerging Issues Task Force (EITF)
-Number 07-4
-Paragraph 4
-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.

+ Details

- Definition

The average number of shares or units issued and outstanding that are used in calculating diluted EPS or earnings per unit (EPU), determined based on the timing of issuance of shares or units in the period.

+ References + Details

- Definition

Number of [basic] shares or units, after adjustment for contingently issuable shares or units and other shares or units not deemed outstanding, determined by relating the portion of time within a reporting period that common shares or units have been outstanding to the total time in that period.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 128
-Paragraph 171
-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 128
-Paragraph 40
-Subparagraph a
-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 128
-Paragraph 8
-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 260
-SubTopic 10
-Section 50
-Paragraph 1
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 45
-Paragraph 10
-URI http://asc.fasb.org/extlink&oid=6920599&loc=d3e1448-109256

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Weighted-Average Number of Common Shares Outstanding
-URI http://asc.fasb.org/extlink&oid=6528421

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Emerging Issues Task Force (EITF)
-Number 07-4
-Paragraph 4
-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.

+ Details

EMPLOYEE BENEFIT PLAN (Details) - Employee 401(k) Plan - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Defined Contribution Plan
Employer matching contribution as a percentage of the employee's contribution	25.00%
Percentage of contribution vested each year	20.00%
Vesting period of contribution by the company	5 years
Matching contributions by the company (in dollars)	$ 0.5	$ 0.5	$ 0.4
Maximum
Defined Contribution Plan
Annual employee contribution limit as a percent of compensation	15.00%
Percent of employee's earnings eligible for employer matching contribution	8.00%

SEGMENT INFORMATION (Details) $ in Thousands	3 Months Ended								12 Months Ended
SEGMENT INFORMATION (Details) $ in Thousands	Dec. 31, 2012 USD ($)	Sep. 30, 2012 USD ($)	Jun. 30, 2012 USD ($)	Mar. 31, 2012 USD ($)	Dec. 31, 2011 USD ($)	Sep. 30, 2011 USD ($)	Jun. 30, 2011 USD ($)	Mar. 31, 2011 USD ($)	Dec. 31, 2012 USD ($) item	Dec. 31, 2011 USD ($)	Dec. 31, 2010 USD ($)
SEGMENT INFORMATION
Number of reportable segments \| item									2
Segment information
Net sales	$ 471,517	$ 541,940	$ 592,640	$ 454,605	$ 409,957	$ 474,709	$ 462,145	$ 356,419	$ 2,060,702	$ 1,703,230	$ 1,303,942
Contribution margin									664,103	547,501	435,965
Corporate & unallocated expense									(113,480)	(91,078)	(88,151)
Operating income									550,623	456,423	347,814
Interest and other income, net									(1,469)	847	1,488
Income before provision for income taxes									549,154	457,270	349,302
Depreciation & amortization									(20,513)	(17,032)	(11,728)
Trademark amortization									(49)	(52)	(48)
Stock-based compensation expense									28,400	19,400	16,900
Bad debt expense									(10)	52	1,659
Direct Store Delivery ("DSD")
Segment information
Net sales									1,966,481	1,608,326	1,212,645
Contribution margin									660,607	543,210	436,742
Interest and other income, net									494	(12)	(51)
Depreciation & amortization									(15,660)	(12,684)	(6,933)
Warehouse ("Warehouse")
Segment information
Net sales									94,221	94,904	91,297
Contribution margin									3,496	4,291	(777)
Interest and other income, net									(2)	(1)
Depreciation & amortization									(139)	(87)	(55)
Trademark amortization									(44)	(44)	(42)
Corporate and Unallocated
Segment information
Corporate & unallocated expense									(113,480)	(91,078)	(88,151)
Interest and other income, net									(1,961)	860	1,539
Depreciation & amortization									(4,714)	(4,261)	(4,740)
Trademark amortization									(5)	(8)	(6)
Payroll cost									73,000	55,800	51,200
Stock-based compensation expense									28,400	19,400	16,900
Professional service expenses									19,700	17,800	20,700
Depreciation expenses									4,400	4,100	4,700
Bad debt expense											1,700
Other operating expenses									$ 16,400	$ 13,400	$ 10,000

SEGMENT INFORMATION (Details 2) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
SEGMENT INFORMATION (Details 2) - USD ($) $ in Thousands	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2011	Sep. 30, 2011	Jun. 30, 2011	Mar. 31, 2011	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Segment information
Net sales	$ 471,517	$ 541,940	$ 592,640	$ 454,605	$ 409,957	$ 474,709	$ 462,145	$ 356,419	$ 2,060,702	$ 1,703,230	$ 1,303,942
Energy drinks
Segment information
Net sales									1,906,236	1,563,331	1,178,071
Non-carbonated (primarily juice based beverages)
Segment information
Net sales									110,217	94,398	80,537
Carbonated (primarily soda beverages)
Segment information
Net sales									31,044	32,467	32,906
Other
Segment information
Net sales									$ 13,205	$ 13,034	$ 12,428
Coca-Cola Refreshments ("CCR")
Segment information
Customer accounted net sales (as percent)									28.00%	29.00%
Coca-Cola Enterprises, Inc. ("CCE")
Segment information
Customer accounted net sales (as percent)											28.00%
Net sales to customers outside the United States									$ 415,800	$ 300,900	$ 191,300
Percentage of net sales to customers outside the United States									20.20%	17.70%	14.70%

RELATED PARTY TRANSACTIONS (Details) $ in Millions	12 Months Ended
RELATED PARTY TRANSACTIONS (Details) $ in Millions	Dec. 31, 2012 USD ($) item	Dec. 31, 2011 USD ($)	Dec. 31, 2010 USD ($)
Director that serves as counsel
Related party transactions
Expenses incurred in connection with materials or services provided by a related party	$ 3.9	$ 4.0	$ 3.5
Directors and Officers that provide promotional materials
Related party transactions
Expenses incurred in connection with materials or services provided by a related party	$ 1.0	$ 1.2	$ 0.8
Number of directors and officers who are principal owners of a company that provides promotional materials \| item	2

QUARTERLY FINANCIAL DATA (Unaudited) (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2011	Sep. 30, 2011	Jun. 30, 2011	Mar. 31, 2011	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
QUARTERLY FINANCIAL DATA (Unaudited)
Net Sales	$ 471,517	$ 541,940	$ 592,640	$ 454,605	$ 409,957	$ 474,709	$ 462,145	$ 356,419	$ 2,060,702	$ 1,703,230	$ 1,303,942
Gross Profit	243,887	273,592	307,008	241,169	214,244	250,307	244,221	185,537	1,065,656	894,309	680,240
Net Income	$ 67,984	$ 86,142	$ 109,795	$ 76,099	$ 64,536	$ 82,392	$ 84,248	$ 55,043	$ 340,020	$ 286,219	$ 212,029
Net Income per Common Share
Basic (in dollars per share)	$ 0.40	$ 0.49	$ 0.62	$ 0.44	$ 0.37	$ 0.47	$ 0.48	$ 0.31	$ 1.96	$ 1.62	$ 1.20
Diluted (in dollars per share)	$ 0.39	$ 0.47	$ 0.59	$ 0.41	$ 0.35	$ 0.44	$ 0.45	$ 0.29	$ 1.86	$ 1.53	$ 1.14

- Definition

The amount of net income (loss) from continuing operations per each share of common stock or unit outstanding during the reporting period.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 128
-Paragraph 36, 37, 38
-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 SEC
-Name Regulation S-X (SX)
-Number 210
-Article 5
-Section 03
-Paragraph 20

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 04
-Article 7
-Paragraph 18

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 04
-Paragraph 21
-Article 9

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 225
-SubTopic 10
-Section S99
-Paragraph 2
-Subparagraph (SX 210.5-03.21)
-URI http://asc.fasb.org/extlink&oid=6880815&loc=d3e20235-122688

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 45
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6920599&loc=d3e1252-109256

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 942
-SubTopic 225
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-Publisher FASB
-Name Accounting Standards Codification
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+ Details

- Definition

The amount of net income (loss) derived from continuing operations during the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
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-Name Regulation S-X (SX)
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-Article 5
-Section 03
-Paragraph 20

Reference 2: http://www.xbrl.org/2003/role/presentationRef
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-Name Regulation S-X (SX)
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Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 128
-Paragraph 40
-Subparagraph a
-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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+ Details

SCHEDULE II - VALUATION AND QUALIFYING ACCOUNTS (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Allowance for doubtful accounts, sales returns and cash discounts
Changes to valuation allowance
Balance at beginning of period	$ 1,893	$ 1,870	$ 2,130
Charged to cost and expenses	9,148	8,368	7,535
Deductions	(9,611)	(8,345)	(7,795)
Balance at end of period	1,430	1,893	1,870
Allowance on Deferred Tax Assets
Changes to valuation allowance
Balance at beginning of period	7,592	4,003	432
Charged to cost and expenses	6,142	3,589	3,571
Deductions	(1,155)
Balance at end of period	$ 12,579	$ 7,592	$ 4,003