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Share-Based Compensation (Tables)

12 Months Ended

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.

X

- 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

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X

- 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

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