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Stock-Based Compensation | 9 Months Ended
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Sep. 30, 2019
Disclosure of Compensation Related Costs, Share-based Payments [Abstract] |
Stock-Based Compensation |
8. | Stock-Based Compensation
The Company uses the Black-Scholes option pricing model to calculate the fair value of stock option awards, whether they possess time-based vesting provisions or performance-based vesting provisions, and awards granted under the Vicor Corporation 2017 Employee Stock Purchase Plan (“ESPP”), as of their grant date. Stock-based compensation expense was as follows (in thousands):
|  | Three Months Ended September 30, |  |  | Nine Months Ended September 30, |
|  | 2019 |  |  | 2018 |  |  | 2019 |  |  | 2018 |
Cost of revenues |  | $ | 86 |  |  | $ | 58 |  |  | $ | 228 |  |  | $ | 173 |
Selling, general and administrative |  |  | 482 |  |  |  | 474 |  |  |  | 1,507 |  |  |  | 1,973 |
Research and development |  |  | 185 |  |  |  | 156 |  |  |  | 557 |  |  |  | 458 |
Total stock-based compensation |  | $ | 753 |  |  | $ | 688 |  |  | $ | 2,292 |  |  | $ | 2,604 |
Compensation expense by type of award was as follows (in thousands):
|  | Three Months Ended September 30, |  |  | Nine Months Ended September 30, |
|  | 2019 |  |  | 2018 |  |  | 2019 |  |  | 2018 |
Stock options |  | $ | 514 |  |  | $ | 503 |  |  | $ | 1,556 |  |  | $ | 2,101 |
ESPP |  |  | 239 |  |  |  | 185 |  |  |  | 736 |  |  |  | 503 |
Total stock-based compensation |  | $ | 753 |  |  | $ | 688 |  |  | $ | 2,292 |  |  | $ | 2,604 |

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- Definition The entire disclosure for share-based payment arrangement. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -URI http://asc.fasb.org/topic&trid=2228938 + Details
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