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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables) | 3 Months Ended
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Mar. 31, 2015
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES |
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 March 31, |
(In thousands) |  | 2015 |  | 2014 |
Research and development |  | $ | 622 |  | $ | 589 |
Restructuring charges |  | 90 |  | — |
General and administrative |  | 1,301 |  | 1,052 |
Stock-based compensation expense included in operating expenses |  | $ | 2,013 |  | $ | 1,641 |
Schedule of assumptions used to estimate the fair value of stock options granted |
|  | Three Months Ended March 31, |
|  | 2015 |  | 2014 |
Dividend yield |  | 0% |  | 0% |
Expected volatility |  | 0.884 |  | 0.922 |
Risk-free interest rate range |  | 1.70% |  | 1.64% to 1.92% |
Expected term |  | 5.5 yrs |  | 5.5 yrs |
Schedule of assumptions used to estimate the fair value of employee stock purchases under the Purchase Plans |
|  | Three Months Ended March 31, |
|  | 2015 |  | 2014 |
Dividend yield |  | 0% |  | 0% |
Expected volatility range |  | 0.721 to 1.392 |  | 0.835 to 1.062 |
Risk-free interest rate range |  | 0.11% to 0.25% |  | 0.09% to 0.15% |
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 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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