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Stock-Based Compensation

3 Months Ended

Mar. 31, 2020

Disclosure of Compensation Related Costs, Share-based Payments [Abstract]

Stock-Based Compensation

6. 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
		March 31,
		2020				2019
Cost of revenues		$	119			$	69
Selling, general and administrative			437				519
Research and development			154				185
Total stock-based compensation		$	710			$	773

Compensation expense by type of award was as follows (in thousands):

		Three Months Ended
		March 31,
		2020				2019
Stock options		$	506			$	533
ESPP			204				240
Total stock-based compensation		$	710			$	773

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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

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- References

No definition available.

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