Share-Based Compensation

9 Months Ended

Sep. 30, 2014

Disclosure of Compensation Related Costs, Share-based Payments [Abstract]

6. Share-Based Compensation

The Company included the following amounts for share-based compensation expense in the accompanying unaudited condensed consolidated statements of operations for the three and nine months ended September 30, 2014 and 2013 (in thousands):


	Three Months Ended September 30						Nine Months Ended September 30
	2014			2013			2014			2013
Cost of net revenues (1)	$	12		$	(7	)	$	(7	)	$	49
Research and development		190			329			448			908
Sales and marketing		(21	)		215			200			618
General and administrative		196			422			975			1,273

Totals	$	377		$	959		$	1,616		$	2,848

(1)	Negative expense resulted from a change in the estimated forfeiture rate during the first quarters of 2013 and 2014.

See Note 13 for a discussion of the $1.3 million share-based compensation expense included in the restructuring charges for the nine months ended September 30, 2014. This amount was related to the departure of the Company’s former Chief Executive Officer, Peter Leparulo, and the vesting of all of Mr. Leparulo’s restricted stock units and options immediately upon his departure in accordance with the terms of his employment agreement.

- Definition

The entire disclosure for compensation-related costs for equity-based compensation, which may include disclosure of policies, compensation plan details, allocation of equity compensation, incentive distributions, equity-based arrangements to obtain goods and services, deferred compensation arrangements, employee stock ownership plan details and employee stock purchase plan details.

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