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Employee Stock Benefit Plans | 9 Months Ended
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Jul. 01, 2011
Employee Stock Benefit Plans |
Employee Stock Benefit Plans | 11. EMPLOYEE STOCK BENEFIT PLANS Share-based compensation expense consists of expense related to unvested grants of employee stock options and awards in accordance with ASC 718 — Compensation-Stock Compensation ("ASC 718"). The following table summarizes share-based compensation expense related to unvested employee stock options, restricted and performance stock grants, management incentive compensation, and the employee stock purchase plan for the three and nine-months ended July 1, 2011 and July 2, 2010:
|  | Three-months Ended |  |  | Nine-months Ended |
(In thousands) |  | July 1, 2011 |  |  | July 2, 2010 |  |  | July 1, 2011 |  |  | July 2, 2010 |
Stock options |  | $ | 4,282 |  |  | $ | 3,163 |  |  | $ | 12,233 |  |  | $ | 9,335 |
Restricted stock with service and market conditions |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 689 |
Restricted stock with service conditions |  |  | 805 |  |  |  | 255 |  |  |  | 1,768 |  |  |  | 668 |
Performance shares |  |  | 8,495 |  |  |  | 4,158 |  |  |  | 24,228 |  |  |  | 10,802 |
Management incentive plan stock awards |  |  | 352 |  |  |  | 1,376 |  |  |  | 2,636 |  |  |  | 3,382 |
Employee stock purchase plan |  |  | 609 |  |  |  | 483 |  |  |  | 1,823 |  |  |  | 1,363 |
Total share-based compensation expense |  | $ | 14,543 |  |  | $ | 9,435 |  |  | $ | 42,688 |  |  | $ | 26,239 |
The Company utilized the following weighted average assumptions in calculating its share-based compensation expense from stock options using the Black-Scholes model as of the nine-months ended July 1, 2011 and July 2, 2010:
|  | Nine-months Ended |
|  | July 1, 2011 |  |  | July 2, 2010 |
Expected volatility |  |  | 49.26 | % |  |  | 56.19 | %
Risk free interest rate |  |  | 1.11 | % |  |  | 1.62 | %
Dividend yield |  |  | 0.00 |  |  |  | 0.00 |
Expected option life (7 year contractual life options) |  |  | 4.10 |  |  |  | 4.23 |

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- 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 Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5444-113901 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 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 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 40 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6418621&loc=d3e17540-113929 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5047-113901 Reference 7: 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 8: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901 + Details
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