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Stock-Based Compensation Expense (Tables) | 12 Months Ended
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Dec. 31, 2020
Effect of Recording Stock-Based Compensation Expense | The effect of recording stock-based compensation expense for the years ended December 31, 2020, 2019 and 2018 is as follows (in thousands):
|  | Years Ended December 31, |
|  | 2020 |  |  | 2019 |  |  | 2018 |
Cost of licensing, services and software revenue, excluding depreciation and amortization of intangible assets |  | $ | 781 |  |  | $ | — |  |  | $ | — |
Research, development and other related costs |  |  | 13,592 |  |  |  | 14,643 |  |  |  | 13,168 |
Selling, general and administrative |  |  | 24,762 |  |  |  | 16,911 |  |  |  | 17,843 |
Total stock-based compensation expense |  |  | 39,135 |  |  |  | 31,554 |  |  |  | 31,011 |
Tax effect on stock-based compensation expense |  |  | (2,116 | ) |  |  | (5,051 | ) |  |  | (4,869 | )
Net effect on net income (loss) |  | $ | 37,019 |  |  | $ | 26,503 |  |  | $ | 26,142 |
Stock-Based Compensation Expense Categorized by Equity Components | Stock-based compensation expense categorized by various equity components for the years ended December 31, 2020, 2019 and 2018 is summarized in the table below (in thousands):
|  | Years Ended December 31, |
|  | 2020 |  |  | 2019 |  |  | 2018 |
Restricted stock awards and units |  | $ | 36,451 |  |  | $ | 29,031 |  |  | $ | 27,974 |
Employee stock purchase plan |  |  | 2,613 |  |  |  | 2,304 |  |  |  | 2,599 |
Employee stock options |  |  | 71 |  |  |  | 219 |  |  |  | 438 |
Total stock-based compensation expense |  | $ | 39,135 |  |  | $ | 31,554 |  |  | $ | 31,011 |
Employee Stock Purchase Plan |
Schedule of Assumptions Used to Value Options Granted | The following assumptions were used to value the ESPP shares:
|  | Years Ended December 31, |
|  | 2020 |  |  | 2019 |  |  | 2018 |
Expected life (years) |  |  | 2.0 |  |  |  | 2.0 |  |  |  | 2.0 |
Risk-free interest rate |  | 0.1 - 1.4% |  |  | 1.7 - 2.5% |  |  | 2.2 - 2.7% |
Dividend yield |  | 1.4 - 4.0% |  |  | 3.5 - 5.4% |  |  | 3.6 - 3.9% |
Expected volatility |  | 45.8 - 57.5% |  |  | 51.7 - 53.4% |  |  | 39.4 - 41.7% |
Performance Stock Units |
Schedule of Assumptions Used to Value Options Granted | The following assumptions were used to value the performance stock units subject to market conditions granted in the year ended December 31, 2020:
|  | Year Ended December 31, 2020 |
Expected life (years) |  |  | 3.0 |
Risk-free interest rate |  |  | 0.2 | %
Dividend yield |  |  | 1.4 | %
Expected volatility |  |  | 51.3 | %

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- Definition Tabular disclosure of allocation of amount expensed and capitalized for award under share-based payment arrangement to statement of income or comprehensive income and statement of financial position. Includes, but is not limited to, corresponding line item in financial statement. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (h)(1) -URI http://asc.fasb.org/extlink&oid=120381028&loc=d3e5070-113901 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -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=115993241&loc=d3e301413-122809 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=120381028&loc=d3e5047-113901 + Details
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