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SHAREBASED COMPENSATION (Tables)

9 Months Ended

Sep. 30, 2021

SHAREBASED COMPENSATION

Impact on operations of recording share-based compensation

		Three Months Ended								Nine Months Ended
		September 30, 2021				September 30, 2020				September 30, 2021				September 30, 2020
(in thousands)
Cost of goods sold		$	16			$	12			$	42			$	33
Research and development			66				87				238				283
Selling, general and administrative			198				267				680				780
Total share-based compensation		$	280			$	366			$	960			$	1,096

Equity award activity

		Three Months Ended								Nine Months Ended
		September 30, 2021				September 30, 2020				September 30, 2021				September 30, 2020
Restricted Stock Units			1,000				-				257,400				376,200
Stock Options			-				-				-				-

Future equity compensation expense

		September 30, 2021
Unamortized future equity compensation expense (in thousands)		$	2,570
Remaining weighted average amortization period (in years)			2.75

X

- Definition

Tabular disclosure of cost recognized for award under share-based payment arrangement by plan. Includes, but is not limited to, related tax benefit.

+ References

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-Publisher FASB
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- Definition

Tabular disclosure of an equity-based arrangement (such as stock or unit options and stock or unit awards) with an individual employee, which is generally an employment contract between the entity and a selected officer or key employee containing a promise by the employer to pay certain equity-based awards at future dates, sometimes including a period after retirement, upon compliance with stipulated requirements. This type of arrangement is distinguished from broader based employee benefit plans as it is usually tailored to the employee. Disclosure also typically includes the amount of related compensation expense recognized during the reporting period, the number of shares or units issued during the period under such arrangements, and the carrying amount as of the balance sheet date of the related liability.

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- Definition

Tabular disclosure of activity for award under share-based payment arrangement. Includes, but is not limited to, outstanding award at beginning and end of year, granted, exercised, forfeited, and weighted-average grant date fair value.

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