XML 31 R20.htm IDEA: XBRL DOCUMENT v3.21.2
Noncash Share-based Compensation (Tables)
 9 Months Ended
Sep. 30, 2021
Noncash Share-based Compensation [Abstract]  
Awards outstanding [Table Text Block] The following table presents the number of shares or units outstanding for each award type as of September 30, 2021 and December 31, 2020, respectively, (in thousands): 
Award typeSeptember 30, 2021December 31, 2020
Restricted stock units (time-based)1,822 1,802 
Restricted stock units (performance-based)140 162 
Stock appreciation rights— 28 
Market stock units126 111 
Schedule of Share-based Compensation Expense The following table summarizes share-based compensation expense included in the Company's unaudited condensed consolidated statements of comprehensive income (loss) for the three and nine months ended September 30, 2021 and 2020:
 Three Months Ended September 30,Nine Months Ended September 30,
 2021202020212020
Share-based compensation:
Cost of revenue$951 $519 $2,753 $1,545 
Operating expenses:
Selling and marketing2,600 1,727 7,334 5,558 
Research and development1,924 1,539 5,867 4,414 
General and administrative3,159 2,593 9,456 6,960 
Total included in operating expenses7,683 5,859 22,657 16,932 
Total share-based compensation expense$8,634 $6,378 $25,410 $18,477 
Market Stock Units Valuation Assumptions The assumptions used to value the MSUs granted during the nine months ended September 30, 2021 were as follows:
September 30, 2021
Volatility53.29 %
Risk-free interest rate0.22 %
Expected award life in years2.97
Dividend yield—