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Stock-Based Compensation (Tables) | 9 Months Ended
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Sep. 30, 2014
Disclosure of Compensation Related Costs, Share-based Payments [Abstract] |
Schedule of Employee Service Share-based Compensation, Allocation of Recognized Period Costs | The components of stock-based compensation for the three and nine- month periods ended September 30, 2014 and 2013 were as follows:
|  | Three Months Ended September 30, |  | Nine Months Ended September 30,
|  | 2014 | 2013 |  | 2014 | 2013
Stock options and restricted stock units |  | $ | 469 |  | $ | 542 |  |  | $ | 1,694 |  | $ | 1,207 |
Tax benefit of stock-based compensation expense |  | (180 | ) | (203 | ) |  | (652 | ) | (450 | )
After-tax effect of stock-based compensation |  | $ | 289 |  | $ | 339 |  |  | $ | 1,042 |  | $ | 757 |
Schedule of Valuation Assumptions | Based on the results of the model, the weighted-average fair value of the stock options granted during the nine-month period ended September 30, 2014 was $2.20 per option using the following assumptions:
Expected dividend yield | 0.0%
Risk-free interest rate | 1.55%
Expected volatility | 47.4%
Expected life of option | 4.9 years
Schedule of Share-based Compensation, Stock Options, Activity | Stock option activity for Fuel Tech’s Incentive Plans for the nine- months ended September 30, 2014 was as follows:
|  | Number of Options |  | Weighted- Average Exercise Price |  | Weighted- Average Remaining Contractual Term |  | Aggregate Intrinsic Value
Outstanding on January 1, 2014 |  | 1,688,500 |  |  | $ | 11.88 |  |  |  |  |
Granted |  | 94,500 |  |  | 5.22 |  |  |  |  |
Exercised |  | (60,000 | ) |  | 4.96 |  |  |  |  |
Expired or forfeited |  | (5,000 | ) |  | 22.63 |  |  |  |  |
Outstanding on September 30, 2014 |  | 1,718,000 |  |  | $ | 11.73 |  |  | 3.46 |  | $ | 71 |
Exercisable on September 30, 2014 |  | 1,718,000 |  |  | $ | 11.73 |  |  | 3.46 |  | $ | 71 |
Schedule of Nonvested Share Activity | Non-vested stock option activity for the nine months ended September 30, 2014 was as follows:
|  | Non-Vested Stock Options Outstanding |  | Weighted-Average Grant Date Fair Value
Outstanding on January 1, 2014 |  | 10,000 |  |  | $ | 3.58 |
Granted |  | 94,500 |  |  | 2.20 |
Vested |  | (104,500 | ) |  | 2.33 |
Forfeited |  | — |  |  | — |
Outstanding on September 30, 2014 |  | — |  |  | $ | — |
Schedule of Nonvested Restricted Stock Units Activity | A summary of restricted stock unit activity for the nine-month period ended September 30, 2014 is as follows:
|  | Shares |  | Weighted Average Grant Date Fair Value
Unvested restricted stock units at January 1, 2014 |  | 772,016 |  |  | $ | 5.35 |
Granted |  | 484,450 |  |  | 5.43 |
Forfeited |  | (14,515 | ) |  | 5.16 |
Vested |  | (230,507 | ) |  | 5.68 |
Unvested restricted stock units at September 30, 2014 |  | 1,011,444 |  |  | $ | 5.31 |

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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 changes in outstanding nonvested restricted stock units. + 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
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- 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
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- Definition Tabular disclosure of the number and weighted-average exercise prices (or conversion ratios) for share options (or share units) that were outstanding at the beginning and end of the year, vested and expected to vest, exercisable or convertible at the end of the year, and the number of share options or share units 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
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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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