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Common Stock | 12 Months Ended
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Dec. 31, 2011
Common Stock |
Common Stock |
11. Common Stock Issuances of Common Stock in Connection with Business Acquisitions. During fiscal 2009, the Company issued 11,201 shares of its common stock pursuant to an earn-out arrangement related to an acquisition that was completed prior to fiscal 2009. The restricted shares issued in connection with the acquisition vest over four years and are held in escrow until the vesting restrictions placed on them have lapsed. Share-Based Compensation. Approximately $5.7 million, $0.8 million, $6.4 million, and $6.5 million of share-based compensation expense were recorded in fiscal 2011, the five-week transition period ended January 1, 2011, fiscal 2010, and fiscal 2009, respectively, as an increase to common stock for share-based payment awards made to the Company's employees and directors, based on the estimated grant date fair values of stock options and restricted stock awards vesting during the period. CRA also recorded $34,000, $11,000, $0.1 million, and $0.2 million for fiscal 2011, the five-week transition period ended January 1, 2011, fiscal 2010, and fiscal 2009, respectively, in shared-based compensation expense for grants to non-employee experts. Restricted Share Vesting. In fiscal 2011, fiscal 2010, and fiscal 2009, 164,086, 137,622, and 107,794 restricted shares vested, respectively. CRA redeemed 50,724, 43,484, and 33,091 of the restricted shares that vested from the holders in order to pay $1.1 million, $1.1 million, and $0.8 million of employee tax withholdings. There were no restricted shares that vested during the five-week transition period ended January 1, 2011. Common Stock Repurchases and Retirements. In July 2006 and June 2007, the Company's Board of Directors authorized multi-year stock repurchase program of up to a total of 500,000 and 1,500,000 shares of its common stock, respectively. On July 6, 2010, the Company announced that its Board of Directors approved a share repurchase program of up to $5 million of the Company's common stock. On August 30, 2011, the Company announced that its Board of Directors approved an expanded share repurchase program of up to an additional $7.5 million of the Company's common stock. During fiscal 2011, the Company repurchased and retired 398,372 shares of its common stock under these stock repurchase programs at an aggregate price of approximately $9.1 million, resulting in approximately $3.3 million available for future repurchases. During fiscal 2010, the Company repurchased and retired 224,451 shares of its common stock under these stock repurchase programs at an aggregate price of approximately $4.2 million. On February 22, 2012, the Company's Board of Directors authorized an expanded share repurchase program of up to $4.45 million of its common stock, in addition to its currently existing share repurchase program. The Company records the retirement of its repurchased common stock as a reduction to common stock. In addition, during fiscal 2010 and fiscal 2009, the Company repurchased 10,319 and 4,087 shares of its common stock from non-employee experts and employees, respectively, based on contractual rights of first purchase contained in their stock purchase agreement with the Company. During fiscal 2011 and the transition period, the Company did not repurchase any shares of its common stock from non-employee experts and employees, respectively, based on these contractual rights of first purchase. Exercise of Stock Options. During fiscal 2011, 47,009 options were exercised for $0.6 million of proceeds. There were no stock option exercises during the five-week transition period ended January 1, 2011. During fiscal 2010, 68,435 options were exercised for $1.0 million of proceeds. During fiscal 2009, 5,000 options were exercised for $0.1 million of proceeds. Tax Deficit on Stock Option Exercises and Restricted Share Vesting. The Company recorded tax deficits on stock options exercises and restricted share vestings as a decrease to common stock in fiscal 2011, the five week transition period ended January 1, 2011, fiscal 2010 and fiscal 2009 totaling $0.6 million, $0.8 million, $1.1 million and $0.6 million, respectively. Convertible Debenture Extinguishment. The Company recorded $41,000 and $0.2 million as increases to common stock in fiscal 2010 and fiscal 2009, respectively, related to the repurchase of convertible debentures. There were no amounts recorded to common stock in fiscal 2011 and the five-week transition period ended January 1, 2011 related to the repurchase of convertible debentures.

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- Definition The entire disclosure for accounts comprising shareholders' equity, comprised of portions attributable to the parent entity and noncontrolling interest, if any, including other comprehensive income (as applicable). Also includes disclosure of compensation-related costs for equity-based compensation which may include disclosure of policies, compensation plan details, allocation of equity compensation, incentive distributions, equity-based arrangements to obtain goods and services, deferred compensation arrangements, employee stock ownership plan details, and employee stock purchase plan details. + References No definition available. + Details
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