Share-Based Compensation (Notes)

Share-Based Compensation

The following table presents the details of the Company's share-based compensation expense (amounts in thousands):



	Three Months Ended						Six Months Ended
	September 30,						September 30,
	2014			2013			2014			2013
Cost of sales	$	2,640	⁽¹⁾	$	1,864	⁽¹⁾	$	4,695	⁽¹⁾	$	3,833	⁽¹⁾
Research and development	7,261			6,931			13,570			12,621
Selling, general and administrative	5,372			6,205			10,329			11,202
Pre-tax effect of share-based compensation	15,273			15,000			28,594			27,656
Income tax benefit	1,833			1,589			3,253			2,991
Net income effect of share-based compensation	$	13,440		$	13,411		$	25,341		$	24,665

(1) During the three and six months ended September 30, 2014, $1.6 million and $3.3 million, respectively, of share-based compensation expense was capitalized to inventory and $2.6 million and $4.7 million, respectively, of previously capitalized share-based compensation expenses in inventory was sold. During the three and six months ended September 30, 2013, $2.4 million and $3.8 million, respectively, of share-based compensation expense was capitalized to inventory and $1.9 million and $3.8 million, respectively, of previously capitalized share-based compensation expense in inventory was sold.

- 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.

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