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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables) | 6 Months Ended
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Jun. 30, 2014
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES |
Schedule of components of restricted cash |
|  | June 30, |  | December 31, |
(In thousands) |  | 2014 |  | 2013 |
Certificate of deposit for unused equipment line of credit |  | $ | 530 |  | $ | 530 |
Certificate of deposit for credit card purchases |  | 265 |  | 265 |
|  | $ | 795 |  | $ | 795 |
Summary of allocation of stock-based compensation expense included in operating expenses on condensed statements of operations related to share-based payment awards |
|  | Three Months Ended June 30, |  | Six Months Ended June 30, |
(In thousands) |  | 2014 |  | 2013 |  | 2014 |  | 2013 |
Research and development |  | $ | 690 |  | $ | 231 |  | $ | 1,279 |  | $ | 911 |
Restructuring charges |  | — |  | 28 |  | — |  | 28 |
General and administrative |  | 1,412 |  | 627 |  | 2,464 |  | 1,295 |
Stock-based compensation expense included in operating expenses |  | $ | 2,102 |  | $ | 886 |  | $ | 3,743 |  | $ | 2,234 |
Schedule of assumptions used to estimate the fair value of stock options granted |
|  | Six Months Ended June 30, |
|  | 2014 |  | 2013 |
Dividend yield |  | 0% |  | 0% |
Expected volatility range |  | 0.898 to 0.922 |  | 0.742 to 0.745 |
Risk-free interest rate range |  | 1.64% to 1.92% |  | 0.80% to 1.26% |
Expected term |  | 5.5 yrs |  | 6 yrs |
Schedule of assumptions used to estimate the fair value of employee stock purchases under the Purchase Plan |
|  | Six Months Ended June 30, |
|  | 2014 |  | 2013 |
Dividend yield |  | 0% |  | 0% |
Expected volatility range |  | 0.835 to 1.062 |  | 0.674 to 1.391 |
Risk-free interest rate range |  | 0.09% to 0.15% |  | 0.12% to 0.21% |
Expected term range |  | 6 – 12 mos |  | 6 – 12 mos |

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- Definition Tabular disclosure of the allocation of equity-based compensation costs to a given line item on the balance sheet and income statement for the period. This may include the reporting line for the costs and the amount capitalized and expensed. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5047-113901 Reference 2: http://www.xbrl.org/2003/role/presentationRef -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=27013229&loc=d3e301413-122809 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Staff Accounting Bulletin (SAB) -Number Topic 14 -Section F Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (h)(1) -URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901 + Details
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- Definition Tabular disclosure of the cash and cash items which are restricted as to withdrawal or usage. The provisions of any restrictions are described in a note to the financial statements. Restrictions may include legally restricted deposits held as compensating balances against short-term borrowing arrangements, contracts entered into with others, or entity statements of intention with regard to particular deposits; however, time deposits and short-term certificates of deposit are not generally included in legally restricted deposits. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Cash Equivalents -URI http://asc.fasb.org/extlink&oid=6507016 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 1 -Article 5 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.1) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 + Details
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- Definition Tabular disclosure of the significant assumptions used during the year to estimate the fair value of employee stock purchase plans, including, but not limited to: (a) expected term, (b) expected volatility of the entity's shares, (c) expected dividends, (d) risk-free rate(s), and (e) discount for post-vesting restrictions. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (f)(2) -URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901 + Details
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- Definition Tabular disclosure of the significant assumptions used during the year to estimate the fair value of stock options, including, but not limited to: (a) expected term of share options and similar instruments, (b) expected volatility of the entity's shares, (c) expected dividends, (d) risk-free rate(s), and (e) discount for post-vesting restrictions. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (f)(2) -URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901 + Details
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