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SHARE-BASED COMPENSATION (Tables) | 9 Months Ended
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Sep. 30, 2013
SHARE-BASED COMPENSATION |
Schedule of stock option activity |
|  | Options |  | Weighted Average Exercise Price |
Outstanding as of December 31, 2012 |  | 286,455 |  | $ | 26.80 |
Granted |  | — |  | $ | — |
Exercised |  | — |  | $ | — |
Forfeited |  | (37,579 | ) | $ | 15.94 |
Expired |  | (14,039 | ) | $ | 103.43 |
Outstanding as of September 30, 2013 |  | 234,837 |  | $ | 23.96 |
Exercisable as of September 30, 2013 |  | 100,031 |  | $ | 45.96 |
Schedule of RSU activity |
|  | Number of RSU’s |  | Weighted Average Grant-Date Fair Value Per RSU |
Outstanding as of December 31, 2012 |  | 761,662 |  | $ | 6.01 |
Granted |  | 463,218 |  | $ | 3.68 |
Vested |  | (280,624 | ) | $ | 6.76 |
Forfeited |  | (204,797 | ) | $ | 4.50 |
Outstanding as of September 30, 2013 |  | 739,459 |  | $ | 4.66 |
Schedule of share-based compensation expense |
|  | Nine Months Ended September 30, |
|  | 2013 |  | 2012 |
Share-based compensation expense: |  |  |  |  |
Cost of sales |  | $ | 136 |  | $ | — |
Selling, general and administrative |  | 1,302 |  | 2,079 |
Income tax benefit (1) |  | — |  | — |
Net effect of share-based compensation expense on net loss |  | $ | 1,438 |  | $ | 2,079 |
Reduction in earnings per share: |  |  |  |  |
Basic and diluted earnings per share (2) |  | $ | 0.10 |  | $ | 0.15 |
(1) Income tax benefit is not illustrated because the Company is currently operating at a loss and an actual income tax benefit was not realized for the nine months ended September 30, 2013 and 2012. The result of the loss situation creates a timing difference, resulting in a deferred tax asset, which is fully reserved for in the Company’s valuation allowance. (2) Diluted earnings per share for the nine months ended September 30, 2013 and 2012 does not include common stock equivalents due to their anti-dilutive nature as a result of the Company’s net losses for these respective periods. Accordingly, basic earnings per share and diluted earnings per share are identical for all periods presented.

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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 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 3: 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 Reference 4: 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 5: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Staff Accounting Bulletin (SAB) -Number Topic 14 -Section F Reference 6: 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 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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