XML 26 R15.htm IDEA: XBRL DOCUMENT
v3.20.2

Stock-Based Compensation | 6 Months Ended
--- | ---
Jun. 30, 2020
Disclosure of Compensation Related Costs, Share-based Payments [Abstract] |
Stock-Based Compensation | 7. 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 |  |  | Six Months Ended |
|  | June 30, |  |  | June 30, |
|  | 2020 |  |  | 2019 |  |  | 2020 |  |  | 2019 |
Cost of revenues |  | $ | 277 |  |  | $ | 73 |  |  | $ | 396 |  |  | $ | 142 |
Selling, general and administrative |  |  | 1,030 |  |  |  | 506 |  |  |  | 1,467 |  |  |  | 1,025 |
Research and development |  |  | 629 |  |  |  | 187 |  |  |  | 783 |  |  |  | 372 |
Total stock-based compensation |  | $ | 1,936 |  |  | $ | 766 |  |  | $ | 2,646 |  |  | $ | 1,539 |
Compensation expense by type of award was as follows (in thousands):
|  | Three Months Ended |  |  | Six Months Ended |
|  | June 30, |  |  | June 30, |
|  | 2020 |  |  | 2019 |  |  | 2020 |  |  | 2019 |
Stock options |  | $ | 1,737 |  |  | $ | 509 |  |  | $ | 2,243 |  |  | $ | 1,042 |
ESPP |  |  | 199 |  |  |  | 257 |  |  |  | 403 |  |  |  | 497 |
Total stock-based compensation |  | $ | 1,936 |  |  | $ | 766 |  |  | $ | 2,646 |  |  | $ | 1,539 |
The increase in stock option compensation expense for the three and six months ended June 30, 2020 compared to the three and six months ended June 30, 2019, was primarily due to an increase in the number of stock options granted and to the acceleration of recognition of compensation expense on stock options granted to retirement eligible employees.

X
- 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
Name: | us-gaap_DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_DisclosureOfCompensationRelatedCostsSharebasedPaymentsAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration