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Share and Incentive-Based Compensation (Tables)

6 Months Ended

Jun. 30, 2019

Share-based Payment Arrangement [Abstract]

Schedule of Share and Incentive-based Compensation

The following tables summarize share and incentive-based compensation for the three and six-month periods ended June 30, 2019, and 2018 (in thousands):

						Recurring Compensation Expense(1)						Executive Terminations(2)(3)						Reduction in Force(2)(3)						Accelerated Vesting(4)						Total
Three Months Ended June 30, 2019
Equity-classified awards:
Restricted stock awards						$	829					$	197					$	501					$	—					$	1,527
Performance share units						189						281						—						—						470
Stock options						193						—						—						—						193
Total share-based compensation expense						1,211						478						501						—						2,190
Less: Capitalized compensation expense						(62)						—						—						—						(62)
Share-based compensation expense, net						$	1,149					$	478					$	501					$	—					$	2,128
Three Months Ended June 30, 2018
Equity-classified awards:
Restricted stock awards						$	603					$	—					$	92					$	5,181					$	5,876
Performance share units						31						82						7						610						730
Total share-based compensation expense						634						82						99						5,791						6,606
Liability-classified awards:
Performance units						227						(216)						(31)						1,309						1,289
Total share and incentive-based compensation expense						861						(134)						68						7,100						7,895
Less: Capitalized compensation expense						(124)						—						—						(555)						(679)
Share and incentive-based compensation expense, net						$	737					$	(134)					$	68					$	6,545					$	7,216

____________________

1.Recorded in general and administrative expense in the accompanying consolidated statements of operations.

2.Recorded in employee termination benefits in the accompanying consolidated statements of operations.

3.Three-month period ended June 30, 2018, includes an adjustment to first quarter 2018 accrued share and incentive-based compensation to reflect actuals paid.

4.Recorded in accelerated vesting of employment compensation in the accompanying consolidated statements of

operations.

						Recurring Compensation Expense(1)						Executive Terminations(2)(3)						Reduction in Force(2)(3)						Accelerated Vesting(4)						Total
Six Months Ended June 30, 2019
Equity-classified awards:
Restricted stock awards						$	1,574					$	197					$	501					$	—					$	2,272
Performance share units						387						281						—						—						668
Stock options						323						—						—						—						323
Total share-based compensation expense						2,284						478						501						—						3,263
Less: Capitalized compensation expense						(139)						—						—						—						(139)
Share-based compensation expense, net						$	2,145					$	478					$	501					$	—					$	3,124
Six Months Ended June 30, 2018
Equity-classified awards:
Restricted stock awards						$	3,379					$	8,140					$	3,777					$	5,181					$	20,477
Performance share units						359						1,056						158						610						2,183
Total share-based compensation expense						3,738						9,196						3,935						5,791						22,660
Liability-classified awards:
Performance units						756						2,151						558						1,309						4,774
Total share and incentive-based compensation expense						4,494						11,347						4,493						7,100						27,434
Less: Capitalized compensation expense						(334)						—						—						(555)						(889)
Share and incentive-based compensation expense, net						$	4,160					$	11,347					$	4,493					$	6,545					$	26,545

____________________

1.Recorded in general and administrative expense in the accompanying consolidated statements of operations.

2.Recorded in employee termination benefits in the accompanying consolidated statements of operations.

3.Six-month period ended June 30, 2018, includes an adjustment to first quarter 2018 accrued share and incentive-based

compensation to reflect actuals paid.

4.Recorded in accelerated vesting of employment compensation in the accompanying consolidated statements of

operations.

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- References

No definition available.

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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=116856206&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=116856206&loc=d3e5047-113901

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