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NET INCOME (LOSS) PER COMMON SHARE | 9 Months Ended
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Sep. 30, 2013
Earnings Per Share [Abstract] |
NET INCOME (LOSS) PER COMMON SHARE | NET INCOME (LOSS) PER COMMON SHARE Basic net income (loss) per common share is computed by dividing net income (loss) by the weighted-average number of shares of common stock outstanding for the period excluding unvested restricted stock awards, restricted stock units and performance units. Diluted net income (loss) per common share reflects the potential dilution from the exercise or conversion of securities into common stock, the effect of unvested restricted stock awards, restricted stock units and performance units, and the impact of shares to be issued under the ESPP. The following table is a reconciliation of net income (loss) and the shares used in calculating basic and diluted net income (loss) per common share for the three months ended September 30, 2013 and 2012 (in thousands, except for share and per share data):
|  | 2013 |  | 2012
Numerator: |  |  |  |
Net income (loss) |  | $ | 5,542 |  |  | $ | (5,468 | )
Denominator: |  |  |  |
Weighted average common shares outstanding - Basic |  | 45,912,512 |  |  | 46,006,290 |
Effect of dilutive shares: |  |  |  |
Common stock equivalents arising from stock options, warrants and ESPP |  | 494,536 |  |  | — |
Restricted stock awards and units and performance units |  | 187,795 |  |  | — |
Weighted average common shares outstanding - Diluted |  | 46,594,843 |  |  | 46,006,290 |
Net income (loss) per common share: |  |  |  |
Basic |  | $ | 0.12 |  |  | $ | (0.12 | )
Diluted |  | $ | 0.12 |  |  | $ | (0.12 | )
For the three months ended September 30, 2013 and 2012, the combined effects of unvested restricted stock awards and restricted stock units and outstanding stock options of 111,993 and 1,447,301, respectively, and the impact of shares to be issued under the ESPP for the three months ended September 30, 2012, which was minor, were excluded from the calculation of diluted EPS as their impact would have been antidilutive, or for performance units, as the units would not be issued if the end of the reporting period was the end of the performance period. The following table is a reconciliation of net income and the shares used in calculating basic and diluted net income per common share for the nine months ended September 30, 2013 and 2012 (in thousands, except for share and per share data):
|  | 2013 |  | 2012
Numerator: |  |  |  |
Net income |  | $ | 16,166 |  |  | $ | 4,275 |
Denominator: |  |  |  |
Weighted average common shares outstanding - Basic |  | 45,865,395 |  |  | 45,916,536 |
Effect of dilutive shares: |  |  |  |
Common stock equivalents arising from stock options, warrants and ESPP |  | 500,749 |  |  | 701,351 |
Restricted stock awards and units and performance units |  | 181,424 |  |  | 294,670 |
Weighted average common shares outstanding - Diluted |  | 46,547,568 |  |  | 46,912,557 |
Net income per common share: |  |  |  |
Basic |  | $ | 0.35 |  |  | $ | 0.09 |
Diluted |  | $ | 0.35 |  |  | $ | 0.09 |
For the nine months ended September 30, 2013, the combined effects of unvested restricted stock awards, restricted stock units and performance units of 188,302 were excluded from the calculation of diluted EPS as their impact would have been antidilutive, or for performance units, as the units would not be issued if the end of the reporting period was the end of the performance period.

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- Definition The entire disclosure for earnings per share. + References Reference 1: 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 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 128 -Paragraph 40 -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 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 4: 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=7655603&loc=d3e1252-109256 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 55 -Paragraph 52 -URI http://asc.fasb.org/extlink&oid=16381557&loc=d3e4984-109258 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 45 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=7655603&loc=d3e1278-109256 + Details
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