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Document And Entity Information - shares	9 Months Ended
Document And Entity Information - shares	Sep. 30, 2011	Nov. 03, 2011
Document And Entity Information [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Sep. 30, 2011
Document Fiscal Year Focus	2011
Document Fiscal Period Focus	Q3
Entity Registrant Name	ORASURE TECHNOLOGIES INC
Entity Central Index Key	0001116463
Current Fiscal Year End Date	--12-31
Entity Filer Category	Accelerated Filer
Entity Common Stock, Shares Outstanding		47,221,549

Consolidated Balance Sheets - USD ($)	Sep. 30, 2011	Dec. 31, 2010
ASSETS
Cash and cash equivalents	$ 21,374,355	$ 73,843,402
Short-term investments		1,895,000
Accounts receivable, net of allowance for doubtful accounts of $132,539 and $105,954	14,361,295	12,471,249
Inventories	9,447,934	7,345,594
Prepaid expenses	1,522,837	1,579,513
Other current assets	716,037	350,595
Total current assets	47,422,458	97,485,353
PROPERTY AND EQUIPMENT, net	20,000,180	19,610,583
INTANGIBLE ASSETS, net	29,245,948	4,806,919
GOODWILL	25,938,724
OTHER ASSETS	199,612	617,238
TOTAL ASSETS	122,806,922	122,520,093
LIABILITIES AND STOCKHOLDERS' EQUITY
Current portion of long-term debt	7,416,680	7,791,680
Accounts payable	3,484,981	2,898,846
Accrued expenses and other	9,397,149	8,986,879
Total current liabilities	20,298,810	19,677,405
DEFERRED INCOME TAXES	6,533,755
COMMITMENTS AND CONTINGENCIES (Note 8)
STOCKHOLDERS' EQUITY
Preferred stock, par value $.000001, 25,000,000 shares authorized, none issued
Common stock, par value $.000001, 120,000,000 shares authorized, 47,057,513 and 46,225,622 shares issued and outstanding	47	46
Additional paid-in capital	246,581,391	241,663,337
Accumulated other comprehensive loss	(3,065,772)	(235,264)
Accumulated deficit	(147,541,309)	(138,585,431)
Total stockholders' equity	95,974,357	102,842,688
Total liabilities and stockholders' equity	$ 122,806,922	$ 122,520,093

Consolidated Balance Sheets (Parenthetical) - USD ($)	Sep. 30, 2011	Dec. 31, 2010
Consolidated Balance Sheets [Abstract]
Accounts receivable, allowance for doubtful accounts	$ 132,539	$ 105,954
Preferred stock, par value	$ 0.000001	$ 0.000001
Preferred stock, shares authorized	25,000,000	25,000,000
Preferred stock, shares issued	0	0
Common stock, par value	$ 0.000001	$ 0.000001
Common stock, shares authorized	120,000,000	120,000,000
Common stock, shares issued	47,057,513	46,225,622
Common stock, shares outstanding	47,057,513	46,225,622

Consolidated Statements Of Operations - USD ($)	3 Months Ended		9 Months Ended
Consolidated Statements Of Operations - USD ($)	Sep. 30, 2011	Sep. 30, 2010	Sep. 30, 2011	Sep. 30, 2010
REVENUES:
Product	$ 21,435,359	$ 18,399,281	$ 57,184,756	$ 52,675,838
Licensing and product development	278,543	634,829	1,006,434	3,521,632
Total revenue	21,713,902	19,034,110	58,191,190	56,197,470
COST OF PRODUCTS SOLD	8,120,148	7,220,383	21,069,641	20,802,046
Gross profit	13,593,754	11,813,727	37,121,549	35,395,424
OPERATING EXPENSES:
Research and development	5,546,435	3,008,359	15,109,662	9,143,792
Sales and marketing	5,742,248	4,593,270	16,025,965	15,897,966
General and administrative	6,510,050	3,923,348	15,103,177	12,775,932
Total operating expenses	17,798,733	11,524,977	46,238,804	37,817,690
Operating income (loss)	(4,204,979)	288,750	(9,117,255)	(2,422,266)
INTEREST EXPENSE	(85,105)	(77,562)	(242,848)	(231,312)
INTEREST INCOME	3,208	48,465	60,628	139,283
FOREIGN CURRENCY GAIN (LOSS)	51,520	(6,004)	33,146	22,922
OTHER INCOME (EXPENSE)	673	20,305	(4,857)	17,147
Income (loss) before income taxes	(4,234,683)	273,954	(9,271,186)	(2,474,226)
INCOME TAX BENEFIT	(315,308)		(315,308)
NET INCOME (LOSS)	$ (3,919,375)	$ 273,954	$ (8,955,878)	$ (2,474,226)
EARNINGS (LOSS) PER SHARE:
BASIC AND DILUTED	$ (0.08)	$ 0.01	$ (0.19)	$ (0.05)
SHARES USED IN COMPUTING EARNINGS (LOSS) PER SHARE
BASIC	47,027,612	46,213,539	46,788,456	46,176,118
DILUTED	47,027,612	46,566,386	46,788,456	46,176,118

Consolidated Statements Of Cash Flows - USD ($)	9 Months Ended
Consolidated Statements Of Cash Flows - USD ($)	Sep. 30, 2011	Sep. 30, 2010
OPERATING ACTIVITIES:
Net loss	$ (8,955,878)	$ (2,474,226)
Adjustments to reconcile net loss to net cash (used in) provided by operating activities:
Stock-based compensation	3,016,366	2,478,653
Depreciation and amortization	3,010,784	2,100,788
Deferred income taxes	(299,184)
Inventory purchase accounting step-up adjustment	762,853
Changes in assets and liabilities, net of effects from acquisition:
Accounts receivable	(647,388)	543,131
Inventories	(1,491,932)	865,136
Prepaid expenses and other assets	794,554	1,133,331
Accounts payable	268,266	(588,573)
Accrued expenses and other liabilities	(536,953)	(3,817,040)
Net cash (used in) provided by operating activities	(4,078,512)	241,200
INVESTING ACTIVITIES:
Proceeds from maturities and redemptions of short-term investments	1,895,000	2,741,000
Acquistion of DNA Genotek Inc., net of cash acquired	(49,973,200)
Payments for patents and product rights		(3,500,000)
Purchases of property and equipment	(1,806,369)	(1,643,266)
Net cash used in investing activities	(49,884,569)	(2,402,266)
FINANCING ACTIVITIES:
Repayments of long-term debt	(375,000)	(384,760)
Proceeds from exercise of stock options	2,762,289	3,722
Repurchase of common stock	(883,565)	(693,022)
Net cash provided by (used in) financing activities	1,503,724	(1,074,060)
EFFECT OF FOREIGN EXCHANGE RATE CHANGES ON CASH	(9,690)
NET DECREASE IN CASH AND CASH EQUIVALENTS	(52,469,047)	(3,235,126)
CASH AND CASH EQUIVALENTS, BEGINNING OF PERIOD	73,843,402	74,933,630
CASH AND CASH EQUIVALENTS, END OF PERIOD	21,374,355	71,698,504
SUPPLEMENTAL DISCLOSURES OF CASH FLOW INFORMATION:
Interest	245,130	256,670
Income taxes	$ 28,000	$ (585,893)

The Company

9 Months Ended

Sep. 30, 2011

The Company [Abstract]

The Company

1.	The Company

OraSure Technologies, Inc. ("OraSure") manufactures and markets oral fluid diagnostic products and specimen collection devices using our proprietary oral fluid technologies, as well as other diagnostic products, including immunoassays and in vitro diagnostic tests that are used on other specimen types. We also manufacture and sell medical devices used for the removal of benign skin lesions by cryosurgery, or freezing. Our diagnostic products include tests that are performed on a rapid basis at the point of care and tests that are processed in a laboratory. These products are sold in the United States and internationally to various clinical laboratories, hospitals, clinics, community-based organizations and other public health organizations, distributors, government agencies, physicians' offices, and commercial and industrial entities. One of our products has been sold in the over-the-counter or consumer retail markets in North America, Europe, Central and South America and Australia.

On August, 17, 2011, we completed our acquisition of DNA Genotek, Inc. ("DNAG"). DNAG is based in Ottawa, Canada and manufactures and sells oral fluid collection devices used to collect samples of genetic material for molecular testing in the academic research, clinical genetic testing, pharmacogenomics, personalized medicine, and animal genetics markets. DNAG's lead product, the OraGene^® DNA sample collection kit, provides an all-in-one system for the collection, stabilization, transportation and purification of DNA from saliva. DNAG will operate as a wholly-owned subsidiary of OraSure.

The economic downturn, including disruptions in the capital and credit markets, may continue indefinitely and intensify, and could adversely affect our results of operations, cash flows and financial condition or those of our customers and suppliers. These circumstances could adversely affect our access to liquidity needed to conduct or expand our business or conduct future acquisitions or make other discretionary investments. They may also adversely impact the capital needs of our customers and suppliers, which, in turn, could adversely affect their ability to purchase our products or supply us with necessary equipment, raw materials or components. This could adversely affect our results of operations, cash flows and financial condition. The recent weak business climate could cause longer sales cycles and slower growth, and could expose us to increased business or credit risk in dealing with customers or suppliers adversely affected by economic conditions. Our ability to collect accounts receivable may be delayed or precluded if our customers are unable to pay their obligations.

- Definition

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

+ References

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+ Details

Summary Of Significant Accounting Policies

9 Months Ended

Sep. 30, 2011

Summary Of Significant Accounting Policies [Abstract]

Summary Of Significant Accounting Policies

2.	Summary of Significant Accounting Policies

Principles of Consolidation and Basis of Presentation. The consolidated financial statements include the accounts of OraSure and its wholly-owned subsidiary, DNAG (collectively, the "Company"). All intercompany transactions and balances have been eliminated.

The accompanying consolidated financial statements are unaudited and, in the opinion of management, include all adjustments (consisting only of normal and recurring adjustments) necessary for a fair presentation of our financial position and results of operations for these interim periods. These financial statements should be read in conjunction with the financial statements and notes thereto included in our Annual Report on Form 10-K for the fiscal year ended December 31, 2010. Results of operations for the three and nine months ended September 30, 2011 are not necessarily indicative of the results of operations expected for the full year.

Use of Estimates. The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions about future events. These estimates and underlying assumptions affect the amounts of assets and liabilities reported, disclosures about contingent assets and liabilities, and reported amounts of revenues and expenses. Such estimates include the valuation of accounts receivable, inventories and intangible assets, as well as assumptions related to contingencies, accruals and indemnifications, among others. These estimates and assumptions are based on management's best estimates and judgment. Management evaluates its estimates and assumptions on an ongoing basis, using historical experience and other factors, which management believes to be reasonable under the circumstances, including the current economic environment. We adjust such estimates and assumptions when facts and circumstances dictate. Illiquid credit markets, volatile equity, foreign currency, and energy markets, and declines in consumer spending have combined to increase the uncertainty inherent in such estimates and assumptions. Since future events and their effects cannot be determined with precision, actual results could differ significantly from these estimates. Changes in these estimates resulting from continuing changes in the economic environment will be reflected in the financial statements in those future periods.

Cash and Cash Equivalents. We consider all highly liquid investments with a purchased maturity of ninety days or less to be cash equivalents. As of December 31, 2010, cash equivalents consisted of money market accounts. We had no cash equivalents at September 30, 2011.

Short-term Investments. We consider all short-term investments to be available-for-sale securities. These securities are comprised of certificates of deposits with purchased maturities greater than ninety days. Available-for-sale securities are carried at fair value, based upon quoted market prices, with unrealized gains and losses, if any, reported in stockholders' equity as a component of accumulated other comprehensive loss.

Our available-for-sale securities as of December 31, 2010 consisted of certificates of deposits with amortized cost and fair value of $1,895,000. These certificates of deposits matured during the second quarter of 2011.

Fair Value of Financial Instruments. As of September 30, 2011, the carrying values of cash and cash equivalents, accounts receivable, accounts payable and accrued expenses approximate their respective fair values based on their short-term nature. In addition, we believe the carrying value of our debt instrument, which does not have a readily ascertainable market value, approximates fair value, given that the interest rate on outstanding borrowings approximates current market rates and it has a short-term maturity date.

Fair value measurements of all financial assets and liabilities that are being measured and reported on a fair value basis are required to be classified and disclosed in one of the following three categories:


Level 1:		Unadjusted quoted prices in active markets that are accessible at the measurement date for identical, unrestricted assets or liabilities;

Level 2:		Quoted prices in markets that are not active, or inputs that are observable, either directly or indirectly, for substantially the full term of the asset or liability; and

Level 3:		Prices or valuation techniques that require inputs that are both significant to the fair value measurement and unobservable (i.e., supported by little or no market activity).

All our available-for-sale securities were classified and measured as Level 1 instruments as of December 31, 2010.

Inventories. Inventories are stated at the lower of cost or market determined on a first-in, first-out basis and are comprised of the following:


	September 30, 2011		December 31, 2010
	September 30, 2011		December 31, 2010
Raw materials	$	5,355,290	$	4,453,560
Work in process		529,422		258,335
Finished goods		3,563,222		2,633,699

	$	9,447,934	$	7,345,594

Property and Equipment. Property and equipment are stated at cost. Additions or improvements are capitalized, while repairs and maintenance are charged to expense. Depreciation and amortization are provided using the straight-line method over the estimated useful lives of the related assets. Buildings are depreciated over twenty to forty years, while computer equipment, machinery and equipment, and furniture and fixtures are depreciated over two to ten years. Building improvements are amortized over their estimated useful lives. When assets are sold or otherwise disposed of, the related property amounts are relieved from the accounts, and any gain or loss is recorded in the statement of operations. Accumulated depreciation of property and equipment as of September 30, 2011 and December 31, 2010 was $21,607,916 and $20,204,317, respectively.

Intangible Assets. Intangible assets consist of the following:


	September 30, 2011
	Amortization Period (Years)	Gross		Accumulated Amortization			Net
Customer lists	10	$	11,346,192	$	(131,863	)	$	11,214,329
Patent and product rights	3-10		10,448,620		(6,199,701	)		4,248,919
Acquired technology	7		8,752,804		(143,115	)		8,609,689
Tradename	15		4,319,441		(34,694	)		4,284,747
Non-compete agreements	1-3		937,219		(48,955	)		888,264

		$	35,804,276	$	(6,558,328	)	$	29,245,948

As of December 31, 2010, intangible assets of $10,448,620 consisted of only patent and product rights. Accumulated amortization of the patent and product rights as of December 31, 2010 was $5,641,701.

Goodwill. Goodwill represents the excess of the purchase price we paid over the fair value of the net tangible and identifiable intangible assets acquired and liabilities assumed in our acquisition of DNAG. Goodwill is not amortized but rather is tested annually for impairment or more frequently if we believe that indicators of impairment exist. Performance of a goodwill impairment test involves a two-step process. The first step involves comparing the fair values of the applicable reporting units with their aggregate carrying values, including goodwill. If the carrying value of a reporting unit exceeds the reporting unit's fair value, we perform the second step of the test to determine the amount of the impairment loss. The second step involves measuring the impairment by comparing the implied fair values of the affected reporting unit's goodwill and intangible assets with the respective carrying values.

Impairment of Long-Lived Assets. If indicators of impairment exist, we assess the recoverability of the affected long-lived assets, which include property and equipment and intangible assets, by determining whether the carrying value of such assets can be recovered through the sum of the undiscounted future cash flows from the use and eventual disposition of the assets. If impairment is indicated, we measure the amount of such impairment by comparing the carrying value of the assets to the fair value of these assets, which is generally determined based on the present value of the expected future cash flows associated with the use of the assets.

Revenue Recognition. We recognize product revenues when there is persuasive evidence that an arrangement exists, the price is fixed or determinable, title has passed and collection is reasonably assured. Product revenues are recorded net of allowances for any discounts or rebates. We do not grant price protection or product return rights to our customers, except for warranty returns. Historically, returns arising from warranty issues have been infrequent and immaterial. Accordingly, we expense warranty returns as incurred.

Royalty income from the grant of license rights is recognized during the period in which the revenue is earned and the amount is determinable from the licensee.

We record shipping and handling charges billed to our customers as product revenue and the related expense as cost of products sold. Taxes assessed by governmental authorities, such as sales or value-added taxes, are excluded from product revenues.

Customer and Vendor Concentrations. We had no significant concentrations (greater than 10%) in accounts receivable as of September 30, 2011 or in revenues for either the three or nine months ended September 30, 2011 or 2010. As of December 31, 2010, one of our customers, Quest Diagnostics, Incorporated, accounted for approximately 10% of our accounts receivable balances.

We currently purchase certain products and critical components of our products from sole-supply vendors, and if these vendors are unable or unwilling to supply the required components and products, this could subject us to substantial delays in the delivery of our products to our customers and increased costs. Furthermore, our subsidiary, DNAG, uses two third-party suppliers to manufacture its products. Our inability to have a timely supply of any of these components and products could have a material adverse effect on our business, as well as our financial condition and results of operations.

Research and Development. Research and development expenses consist of costs incurred in performing research and development activities, including salaries and benefits, facilities expenses, overhead expenses, clinical trial and related clinical manufacturing expenses, contract services and other outside expenses. Research and development costs are charged to expense as incurred. Clinical trial expenses include expenses associated with contract research organizations, or CROs. The invoicing from CROs can precede the services provided or can lag the service period by several months. Invoices paid prior to service being provided are recorded as a prepaid expense and then expensed appropriately as services are provided. We accrue the cost of services rendered but unbilled by CROs based on purchase order estimates provided by the CROs. Differences between actual and estimated clinical trial expenses recorded are generally not material and are adjusted for in the period in which they become known.

Income Taxes. We follow the asset and liability method for accounting for income taxes. Under this method, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and the respective tax basis of assets and liabilities, and operating loss and credit carryforwards. Deferred tax assets and liabilities are measured using enacted tax rates for the respective taxing jurisdiction that are expected to apply to taxable income in the years in which those temporary differences and operating loss and credit carryforwards are expected to be recovered, settled or utilized. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date.

We assess the realizability of our net deferred tax assets on a quarterly basis. If, after considering all relevant positive and negative evidence, it is more likely than not that some portion or all of the net deferred tax assets will not be realized we reduce our net deferred tax assets by a valuation allowance. The realization of the net deferred tax assets is dependent on several factors, including the generation of sufficient taxable income prior to the expiration of the net operating loss carryforwards.

Earnings (loss) Per Share. Basic and diluted earnings (loss) per share is computed by dividing net income (loss) by the weighted-average number of shares of common stock outstanding during the period. Diluted earnings (loss) per share is generally computed assuming the exercise or vesting of all dilutive securities such as common stock options and unvested restricted stock. Common stock options and unvested restricted stock totaling 6,820,601 and 6,664,923 shares were outstanding as of September 30, 2011 and 2010, respectively. As a result of our net losses for the three months ended September 30, 2011 and the nine months ended September 30, 2011 and 2010, these shares were excluded from the respective periods' computation of diluted loss per share, as their inclusion would have been anti-dilutive.

The computation of basic and diluted earnings per share for the three months ended September 30, 2010 is as follows:


Net income	$	273,954

Weighted average shares of common stock outstanding:
Basic		46,566,386
Dilutive effect of stock options, warrants and restricted stock		(352,847	)

Diluted		46,213,539

Earnings per share:
Basic and Diluted	$	0.01

Foreign Currency Translation. Results of foreign operations are translated into U.S. dollars using average exchange rates during the period, while assets and liabilities are translated into U.S. dollars using exchange rates in effect at the balance sheet date. The resulting translation adjustments are recorded in accumulated other comprehensive loss. As of September 30, 2011 and December 31, 2010, the accumulated foreign currency adjustments included in other comprehensive loss amounted to $3,065,772 and $235,264, respectively.

Transaction gains and losses resulting from exchange rate changes on transactions denominated in currencies other than functional currency are included in income in the period in which the change occurs.

Other Comprehensive Loss. We classify items of other comprehensive loss by their nature and disclose the accumulated balance of other comprehensive loss separately from accumulated deficit and additional paid-in capital in the stockholders' equity section of our balance sheet. Accumulated other comprehensive loss as of September 30, 2011 and December 31, 2010 consisted of currency translation adjustments. Comprehensive income (loss) was $(6,571,318) and $257,158 for the three months ended September 30, 2011 and 2010, respectively, and $(11,786,386) and $(2,492,720) for the nine months ended September 30, 2011 and 2010, respectively.

Recent Accounting Pronouncements. In June 2011, the Financial Accounting Standards Board ("FASB") issued guidance amending the Other Comprehensive Income topic of the FASB Codification. The guidance provides an entity with the option 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 of comprehensive income or in two separate but consecutive statements. This guidance will be effective for us in the first quarter of 2012 and is not expected to have a material impact on our financial position, results of operations or cash flows.

In September 2011, the FASB issued guidance amending the Testing Goodwill for Impairment topic of the FASB Codification. The new guidance allows companies to make a qualitative evaluation about the likelihood of goodwill impairment. If a company concludes that it is more likely than not that the carrying amount of a reporting unit is greater than its fair value, then it will be required to perform the first step of the two-step quantitative impairment test by calculating the fair value of the reporting unit and comparing the fair value with the carrying amount. Otherwise, performing the two-step impairment test is unnecessary. This new guidance is effective for annual and interim goodwill impairment tests beginning after December 15, 2011, with early adoption permitted. We do not expect the adoption of the standard update to have a significant impact on our financial position, results of operations or cash flows.

Business Combination

9 Months Ended

Sep. 30, 2011

Business Combination [Abstract]

Business Combination

3.	Business Combination

On August 17, 2011 (the "Acquisition Date"), OraSure, through a wholly-owned subsidiary, acquired all of the outstanding capital stock of DNAG, pursuant to the terms of a Support Agreement dated July 25, 2011. The purchase price was $50 million CDN (approximately $50.7 million in U.S. dollars at the Acquisition Date exchange rate) and was funded by OraSure with cash on hand. Of the $50 million CDN purchase price, $5 million CDN (or approximately $5.1 million in U.S. dollars at the Acquisition Date exchange rates) was deposited in escrow for a limited period after closing, pursuant to DNAG's indemnification obligations under the Support Agreement.

The acquisition of DNAG strengthens OraSure's leadership in oral fluid diagnostics, by providing OraSure with a complementary portfolio of products that enable easy and reliable collection, stabilization, transportation and storage of high quality nucleic acid (DNA and RNA) samples. These samples can then be used for a wide range of research and diagnostic applications.

We have accounted for the acquisition of DNAG using the purchase method of accounting, in accordance with U.S. GAAP. Under the purchase method of accounting, the total purchase price is allocated to the tangible and identifiable intangible assets acquired and the liabilities assumed based upon their respective estimated fair values as of the Acquisition Date. The excess of the fair value of the consideration paid over the estimated fair value of the assets acquired and liabilities assumed was recorded as goodwill. For purposes of the purchase price allocation, fair value is defined as an exit price, representing the amount that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants. The fair value guidance also requires that the fair value measurements reflect the assumptions market participants use in pricing an asset or liability based upon the best information available. Under the purchase method of accounting, acquisition related transaction costs, such as success-based banking fees and professional fees, are not included as a component of consideration transferred, but rather are accounted for as expenses in the periods in which the costs are incurred.

Through September 30, 2011, we have incurred a total of $2.5 million of acquisition related costs, including success-based investment banking fees and accounting, legal and other professional fees, related to the DNAG acquisition, all of which were expensed and reported as a component of general and administrative expenses in the consolidated statement of operations for the nine months ended September 30, 2011.

The $50.7 million purchase price has been allocated based upon a preliminary estimate of the fair values of the tangible and intangible assets acquired and the liabilities assumed. The determination of the estimated fair value allocation of the purchase price required us to make significant estimates and assumptions. These estimates and assumptions are preliminary and are subject to change. An independent valuation specialist used these estimates and assumptions to conduct analyses to assist us in determining the estimated fair value of acquired intangibles. The work performed by the independent valuation specialists, while not yet finalized, has been considered in our estimates of the fair values reflected. Finalization of the valuation analysis by the independent valuation specialist may result in asset and liability fair values that are different than the preliminary estimates of the amounts included herein.

The following table summarizes the allocation of the estimated fair values of the assets acquired and the liabilities assumed at the Acquisition Date:


Current assets	$	4,270,685
Property, plant and equipment		714,965
Other assets		1,691
Acquired intangible assets		26,862,000
Goodwill		27,493,114

Total assets acquired		59,342,455
Current liabilities		(1,559,776	)
Deferred tax liability		(7,072,679	)

Total liabilities assumed		(8,632,455	)

Purchase price		50,710,000
Less cash acquired		(736,800	)

Net cash paid	$	49,973,200

The following represents details of the purchased intangible assets as part of the acquisition:


Description	Estimated Useful Life (in yrs)	Amount
Customer List	10	$	12,020,000
Acquired Technology	7		9,273,000
Tradename	15		4,576,000
Non-compete Agreements	1-3		993,000

Total acquired intangible assets		$	26,862,000

The acquisition of DNAG will provide us with an opportunity to access and expand its business in the molecular diagnostic marketplace. This factor contributed to a purchase price resulting in goodwill. The acquired goodwill will not be amortized, and also will not be deductible for income tax purposes.

Included in the current assets acquired in the DNAG acquisition was inventory having an estimated fair value of $1,412,755. This fair value includes an $892,276 "step-up" adjustment to capitalize the estimated manufacturing profit in acquired finished goods inventory as of the Acquisition Date, of which we expensed $762,853 to cost of products sold during the three and nine months periods ended September 30, 2011. We will record an additional non-cash charge to cost of products sold over the period in which the remainder of the stepped-up inventory is sold.

The results of operations associated with DNAG have been consolidated with those of the Company since the Acquisition Date. Total revenues of $2,021,580 and a net loss of $800,755, including $762,853 of inventory step-up as noted above, attributable to DNAG were recognized in the consolidated statements of operations for the three and nine months ended September 30, 2011.

The following unaudited condensed pro forma consolidated information sets forth the combined revenues, net loss and net loss per share of the Company and DNAG for the three and nine month periods ended September 30, 2011 and 2010, as if the acquisition had occurred on January 1, 2010. The unaudited pro forma information presented below is not necessarily indicative of the results that would have been attained had the transaction occurred at an earlier date, nor are these results necessarily indicative of future consolidated results of operations of the Company.


	Three Months Ended September 30,						Nine Months Ended September 30,
	2011			2010			2011			2010
Total revenues	$	22,198,612		$	21,521,716		$	66,239,991		$	66,195,597
Net loss	$	(2,479,590	)	$	(268,056	)	$	(8,140,783	)	$	(2,941,959	)
Loss per share:
Basic and diluted	$	(0.05	)	$	(0.01	)	$	(0.17	)	$	(0.06	)

The supplemental pro forma results depicted above for the three and nine months ended September 30, 2011 were adjusted to exclude $5.7 million and $5.9 million, respectively, of transaction costs incurred by both OraSure and DNAG and that were recorded in operating expenses.

- Definition

The entire disclosure for a business combination (or series of individually immaterial business combinations) completed during the period, including background, timing, and recognized assets and liabilities. The disclosure may include leverage buyout transactions (as applicable).

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Emerging Issues Task Force (EITF)
-Number 88-16
-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 141
-Paragraph 51, 52
-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 141R
-Appendix F
-Paragraph F4
-Subparagraph e

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 141R
-Paragraph 67-73
-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 Accounting Standards Codification
-Topic 805
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-Paragraph 1
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Reference 7: http://www.xbrl.org/2003/role/presentationRef
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Reference 19: http://www.xbrl.org/2003/role/presentationRef
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+ Details

Stock-Based Compensation

9 Months Ended

Sep. 30, 2011

Stock-Based Compensation [Abstract]

Stock-Based Compensation

4.	Stock-Based Compensation

We grant stock-based awards under the OraSure Technologies, Inc. Stock Award Plan, as amended and restated (the "Plan"). The Plan permits stock-based awards to employees of OraSure and its affiliates, outside directors and consultants or other third-party advisors. Awards that may be granted under the Plan include qualified incentive stock options, nonqualified stock options, stock appreciation rights, restricted awards, performance awards and other stock-based awards. We recognize compensation expense for stock option awards issued to employees and directors on a straight-line basis over the requisite service period of the award. To satisfy the exercise of options or to issue new restricted stock, we normally issue new shares rather than purchase shares on the open market.

The fair value of each stock option is estimated on the date of the grant using the Black-Scholes option-pricing model. The weighted average grant date fair value of stock options granted during the three months ended September 30, 2011 and 2010 was $3.14 and $1.47 per share, respectively. The weighted average grant date fair value of stock options granted during the nine months ended September 30, 2011 and 2010 was $2.89 and $2.24 per share, respectively.

Total compensation cost related to stock options for the three months ended September 30, 2011 and 2010 was $435,076 and $219,477, respectively, of which $14,432 and $8,897 was capitalized into inventory during the quarters ended September 30, 2011 and 2010, respectively. The amounts recognized in cost of products sold for amounts previously capitalized were $1,657 and $18,379 for the three months ended September 30, 2011 and 2010, respectively.

Total compensation cost related to stock options for the nine months ended September 30, 2011 and 2010 was $1,119,838 and $695,096, respectively, of which $38,702 and $35,671 was capitalized into inventory during the nine months ended September 30, 2011 and 2010, respectively. The amounts recognized in cost of products sold for amounts previously capitalized were $26,603 and $50,366 for the nine months ended September 30, 2011 and 2010, respectively.

The following table summarizes the stock option activity for the nine months ended September 30, 2011:


	Options
Outstanding on January 1, 2011		5,503,533
Granted		1,103,225
Exercised		(548,468	)
Forfeited		(125,735	)

Outstanding on September 30, 2011		5,932,555

As of September 30, 2011, there was $3,940,603 of unrecognized compensation expense related to unvested option awards that is expected to be recognized over a remaining weighted average period of 2.1 years.

Net cash proceeds from the exercise of stock options were $2,762,289 and $3,722 for the nine months ended September 30, 2011 and 2010, respectively. As a result of the Company's net operating loss carryforward position, no actual income tax benefit was realized from the stock option exercises during these periods.

As mentioned above, the Plan also permits us to grant restricted shares of our common stock to eligible employees, including officers and outside directors. Generally, these shares are nontransferable until vested and are subject to vesting requirements and/or forfeiture, as determined by the Compensation Committee of our Board of Directors. The market value of these shares at the date of grant is recognized on a straight-line basis over the period during which the restrictions lapse. During the nine months ended September 30, 2011, we granted 525,880 restricted shares of our common stock, with a weighted average grant date fair value of $6.61 per share, to certain key officers, members of management and outside directors. Compensation cost of $650,593 and $562,557 related to restricted shares was recognized during the three months ended September 30, 2011 and 2010, respectively. Compensation cost of $1,896,528 and $1,783,556 related to restricted shares was recognized during the nine months ended September 30, 2011 and 2010, respectively.

The following table summarizes restricted stock award activity for the nine months ended September 30, 2011:


	Shares
Issued and unvested, January 1, 2011		792,156
Granted		525,880
Vested		(414,990	)
Forfeited		(15,000	)

Issued and unvested, September 30, 2011		888,046

As of September 30, 2011, there was $3,700,599 of unrecognized compensation expense related to unvested restricted stock awards that is expected to be recognized over a remaining weighted average period of 2.0 years. In connection with the vesting of restricted shares, during the nine months ended September 30, 2011 and 2010, 131,567 and 133,345 shares, respectively, with aggregate values of $883,563 and $693,022, respectively, were withheld and retired in satisfaction of minimum tax withholding obligations.

- Definition

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

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 123R
-Paragraph 64, 65, A240
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Statement of Position (SOP)
-Number 93-6
-Paragraph 53
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

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

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

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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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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-URI http://asc.fasb.org/extlink&oid=6418621&loc=d3e17540-113929

+ Details

Accrued Expenses

9 Months Ended

Sep. 30, 2011

Accrued Expenses [Abstract]

Accrued Expenses

5.	Accrued Expenses


	September 30, 2011		December 31, 2010
	September 30, 2011		December 31, 2010
Payroll and related benefits	$	4,201,672	$	4,343,350
Royalties		1,683,699		1,985,799
Deferred revenue		1,735,490		896,531
Professional fees		510,370		213,308
Clinical research obligations		106,181		400,860
Other		1,159,737		1,147,031

	$	9,397,149	$	8,986,879

Deferred revenue at September 30, 2011 and December 31, 2010 included customer prepayments of $1,707,490 and $851,031, respectively.

Long-Term Debt

9 Months Ended

Sep. 30, 2011

Long-Term Debt [Abstract]

Long-Term Debt

6.	Long-term Debt

As of September 30, 2011, we had in place a $10,000,000 credit facility (the "Credit Facility"), as amended, with Comerica Bank ("Comerica"). Pursuant to the terms of the Credit Facility, principal and interest fixed at 4.15% per annum were payable monthly through September 27, 2011. As most recently extended, the Credit Facility has a maturity date of November 27, 2011. As of September 30, 2011, we had no available borrowings under this Credit Facility. We are evaluating possible options to address the upcoming expiration of the Credit Facility.

All borrowings under the Credit Facility are collateralized by a first priority security interest in all OraSure assets, including present and future accounts receivable, chattel paper, contracts and contract rights, equipment and accessories, general intangibles, investments, instruments, inventories, and a mortgage on our three facilities in Bethlehem, Pennsylvania. The Credit Facility contains certain covenants that set forth minimum requirements for our quick ratio, liquidity, and tangible net worth. We were in compliance with all covenants as of September 30, 2011. The Credit Facility also restricts our ability to pay dividends, to make certain investments, to incur additional indebtedness, to sell or otherwise dispose of a substantial portion of assets, and to merge or consolidate operations with an unaffiliated entity, without the consent of Comerica.

Income Taxes

9 Months Ended

Sep. 30, 2011

Income Taxes [Abstract]

Income Taxes

7.	Income Taxes

During the three and nine months ended September 30, 2011, we recorded a foreign deferred tax benefit of $315,308. This tax benefit relates primarily to the foreign tax impact associated with the amortization of intangibles and the inventory fair value adjustment recorded in connection with the DNAG acquisition.

Deferred income taxes reflect the tax effects of temporary differences between the basis of assets and liabilities recognized for financial reporting purposes and tax purposes, and net operating loss and tax credit carryforwards. The significant components of our total deferred tax liabilities as of September 30, 2011 relate to the tax effects of the basis differences between the intangible assets and inventories acquired in the DNAG acquisition for financial reporting and tax purposes. The deferred tax liability of $7,072,679 resulted in our recording an increase to goodwill, pursuant to purchase accounting guidance.

In 2008, we established a full valuation allowance against our U.S. net deferred tax asset, and management continues to evaluate whether the full valuation allowance is appropriate. As of September 30, 2011 and December 31, 2010, we concluded that the full valuation allowance remains appropriate since the facts and circumstances necessitating the allowance have not changed. As a result, no U.S. federal or state income tax benefit was recorded for the three and nine months ended September 30, 2011.

- 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
-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
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Reference 6: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
-Topic 235
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-Paragraph 1
-Subparagraph (SX 210.4-08.(h))
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+ Details

Commitments And Contingencies

9 Months Ended

Sep. 30, 2011

Commitments And Contingencies [Abstract]

Commitments And Contingencies

8.	Commitments and Contingencies

From time-to-time, we are involved in certain legal actions arising in the ordinary course of business. In management's opinion, based upon the advice of counsel, the outcomes of such actions are not expected to have a material adverse effect on our future 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
-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 5
-Paragraph 9, 10, 11, 12
-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 Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.25)
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Reference 5: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
-Topic 460
-SubTopic 10
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-Publisher FASB
-Name Accounting Standards Codification
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-Name Accounting Standards Codification
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-URI http://asc.fasb.org/extlink&oid=6449706&loc=d3e16207-108621

+ Details

Geographic Information

9 Months Ended

Sep. 30, 2011

Geographic Information [Abstract]

Geographic Information

9.	Geographic Information

Our products are sold principally in the United States and Europe. The following table represents total revenues by geographic area, based on the location of the customer (amounts in thousands):


	Three Months Ended September 30,				Nine Months Ended September 30,
	2011		2010		2011		2010
United States	$	17,571	$	16,398	$	48,151	$	47,723
Europe		2,302		1,598		5,567		4,792
Other regions		1,841		1,038		4,473		3,682

	$	21,714	$	19,034	$	58,191	$	56,197

As of September 30, 2011, total assets held by DNAG were $55,823,264.

- 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
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-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.

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+ Details