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Share-Based Compensation (Tables) | 12 Months Ended
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Dec. 31, 2013
Share-Based Compensation Expense | The table below summarizes share-based compensation expense recorded in the consolidated statement of operations under the 2010 Incentive Plan (in thousands):
|  | Year Ended December 31, |
|  | 2013 |  |  | 2012 |
Cost of goods sold |  | $ | 118 |  |  | $ | 83 |
Research and development and engineering |  |  | 180 |  |  |  | 112 |
Selling, general and administrative |  |  | 5,201 |  |  |  | 4,385 |
Restructuring, restatement related costs, post-emergence fees and other |  |  | 125 |  |  |  | 51 |
Total share-based compensation expense |  | $ | 5,624 |  |  | $ | 4,631 |
2010 Incentive Award Plan |
Restricted Stock Issued and Outstanding | The table below summarizes activities relating to restricted stock units issued and outstanding under the 2010 Incentive Plan during year ended December 31, 2013:
|  | Restricted Stock Units (In thousands) |  |  | Weighted Average Grant Date Fair Value |  |  | Weighted Average Remaining Vesting Period in Years |  |  | Aggregate Intrinsic Value(1) (In thousands) |
Unvested at December 31, 2012 |  |  | 804 |  |  | $ | 10.90 |  |  |  |  |  |  |  |  |
Granted |  |  | 460 |  |  |  | 9.69 |  |  |  |  |  |  |  |  |
Vested |  |  | (395 | ) |  |  | 10.99 |  |  |  |  |  |  |  |  |
Forfeited |  |  | (60 | ) |  |  | 10.40 |  |  |  |  |  |  |  |  |
Unvested at December 31, 2013 |  |  | 809 |  |  | $ | 10.20 |  |  |  | 1.03 years |  |  | $ | 9,089 |
Expected to vest as of December 31, 2013 |  |  | 795 |  |  | $ | 10.20 |  |  |  | 1.03 years |  |  | $ | 8,930 |
(1) | The aggregate intrinsic value is calculated based on the fair value of $11.24 per share of the Company’s common stock on December 31, 2013 due to the fact that the restricted stock units carry a $0 purchase price.

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- Definition Tabular disclosure of the allocation of equity-based compensation costs to a given line item on the balance sheet and income statement for the period. This may include the reporting line for the costs and the amount capitalized and expensed. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5047-113901 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SAB TOPIC 14.F) -URI http://asc.fasb.org/extlink&oid=27013229&loc=d3e301413-122809 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Staff Accounting Bulletin (SAB) -Number Topic 14 -Section F Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (h)(1) -URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901 + Details
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- Definition Tabular disclosure of the number and weighted-average grant date fair value for restricted stock units that were outstanding at the beginning and end of the year, and the number of restricted stock units that were granted, vested, or forfeited during the year. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (c)(1) -URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901 + Details
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