XML 19 R25.htm IDEA: XBRL DOCUMENT
v2.4.0.6

STOCK-BASED COMPENSATION (Tables) | 6 Months Ended
--- | ---
Jun. 30, 2012
Stock- Based Compensation | A summary of award activity under the stock option plans as of June 30, 2012 and changes during the six month period is as follows (all options were vested as of June 30, 2012):
|  | Six months ended June 30, 2012 |
|  | Shares |  |  | Weighted Average Exercise Price |
Balance, December 31, 2011 |  |  | 1,903,325 |  |  | $ | 5.07 |
Options forfeited/cancelled |  |  | (64,710 | ) |  |  | 8.00 |
Options exercised |  |  | — |  |  |  | — |
Balance, all exercisable, June 30, 2012 |  |  | 1,838,615 |  |  | $ | 4.97 |
Stock Options Outstanding and Exercisable | The following table summarizes information about stock options outstanding and exercisable at June 30, 2012:
|  | Options Outstanding and Exercisable |
Range of Exercise Prices |  | Number Outstanding and Exercisable |  |  | Weighted Average Remaining Contractual Life (Years) |  |  | Weighted Average Exercise Price |
$ 0.01—$ 3.50 |  |  | 130,000 |  |  |  | 4.00 |  |  | $ | 3.49 |
$ 3.75—$ 4.82 |  |  | 1,069,460 |  |  |  | 1.60 |  |  |  | 4.45 |
$ 5.00—$ 8.72 |  |  | 539,155 |  |  |  | 2.23 |  |  |  | 5.40 |
$10.00—$13.00 |  |  | 100,000 |  |  |  | 4.00 |  |  |  | 10.00 |
|  |  | 1,838,615 |  |  |  | 2.08 |  |  | $ | 4.97 |
Aggregate intrinsic value on June 30, 2012 |  | $ | 1,450 |  |  |  |  |  |  |  |  |
NonVested Restricted Common Stock | A summary of the activity for non-vested restricted common stock awards as of June 30, 2012 and changes during the six months then ended is presented below:
|  | Shares |  |  | Weighted Average Grant Fair Value |
Balance, December 31, 2011 |  |  | 2,897,682 |  |  | $ | 4.20 |
Granted |  |  | 85,000 |  |  |  | 3.60 |
Forfeited |  |  | (16,219 | ) |  |  | 4.38 |
Vested |  |  | (78,000 | ) |  |  | 3.54 |
Balance, June 30, 2012 |  |  | 2,888,463 |  |  | $ | 4.20 |
Stock-Based Compensation Expense | The following table summarizes stock-based compensation expense within each of the categories below as it relates to non-vested restricted common stock awards for the six months ended June 30, 2012 and June 25, 2011 (no tax benefits were recognized):
|  | Six Months Ended |
|  | June 30, 2012 |  |  | June 25, 2011 |
Cost of product revenues |  | $ | 265,503 |  |  | $ | 296,866 |
Research and development |  |  | 174,101 |  |  |  | 288,969 |
Selling, general and administrative |  |  | 1,784,224 |  |  |  | 884,689 |
Total |  | $ | 2,223,828 |  |  | $ | 1,470,524 |

X
- 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 Statement of Financial Accounting Standard (FAS) -Number 123R -Paragraph A240 -Subparagraph g(1) -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Staff Accounting Bulletin (SAB) -Number Topic 14 -Section F Reference 3: 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 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 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 123R -Paragraph 64 -Subparagraph b -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 6: 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=6793087&loc=d3e301413-122809 + Details
Name: | us-gaap_ScheduleOfEmployeeServiceShareBasedCompensationAllocationOfRecognizedPeriodCostsTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the changes in outstanding nonvested shares. + 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 (c)(2) -URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901 + Details
Name: | us-gaap_ScheduleOfNonvestedShareActivityTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the number and weighted-average exercise prices (or conversion ratios) for stock options and stock appreciation rights that were outstanding at the beginning and end of the year, exercisable at the end of the year, and the number of stock options and stock appreciation rights that were granted, exercised or converted, forfeited, and expired during the year. + 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 (c)(1) -URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901 + Details
Name: | us-gaap_ScheduleOfShareBasedCompensationStockOptionsAndStockAppreciationRightsAwardActivityTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the number of fully vested share options (or share units) and share options expected to vest at the date of the latest statement of financial position, weighted-average exercise price (or conversion ratio), aggregate intrinsic value (except for nonpublic entities), and weighted-average remaining contractual term for both options (or share units) currently outstanding and options (or share units) exercisable (or convertible). + 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 (e) -URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901 + Details
Name: | us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingAndExercisableTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration