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Stock-Based Compensation (Policies) | 3 Months Ended
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Apr. 04, 2015
Stock-Based Compensation [Abstract] |
Stock-Based Compensation Policy | The Company accounts for stock-based compensation costs in accordance with the accounting standard s for stock-based compensation, which require that all share-based payments to employees be recognized in the statem ents of operations based on their fair values. The Company recognizes the expense using the straight-line attribution method. The stock-based compensation expense recognized in the consolidated statements of operations is based on awards that ultimately ar e expected to vest; therefore, the amount of expense has been reduced for estimated forfeitures. The stock-based compensation accounting standard s require forfeitures to be estimated at the time of grant and revised, if necessary, in subsequent periods if actual forfeitures differ from those estimates. Forfeitures were estimated based on historical experience. If actual results differ significantly from these estimates, stock-based compensation expense and the Company's results of operations could be materi ally impacted. In addition, if the Company employs different assum ptions in the application of the s e standard s, the compensation expense that the Company records in the future periods may differ significantly from what the Company has recorded in the curre nt period. Stock Options In determining the fair value of the stock options, the Company makes a variety of assumptions and estimates, including volatility measures, expected yields and expected stock option lives. The fair value of each option grant was estimated on the date of grant using the Black-Scholes option pricing model. The Company uses implied volatility on its publicly-traded options as the basis for its estimate of expected volatility. The Company believes that implied volatility is the most appropriate i ndicator of expected volatility because it is generally reflective of historical volatility and expectations of how future volatility will differ from historical volatility. The expected life assumption for grants is based on historical experience for the population of non-qualified stock optionees. The risk-free interest rate is the yield currently available on U.S. Treasury zero-coupon issues with a remaining term approximating the expected term used as the input to the Black-Scholes model.

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- Definition Disclosure of accounting policy for stock option and stock incentive plans. This disclosure may include (1) the types of stock option or incentive plans sponsored by the entity (2) the groups that participate in (or are covered by) each plan (3) significant plan provisions and (4) how stock compensation is measured, and the methodologies and significant assumptions used to determine that measurement. + References No definition available. + Details
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