Net Income (Loss) Per Common Share

6 Months Ended

Jun. 30, 2013

Earnings Per Share [Abstract]

Net Income (Loss) Per Common Share

NOTE 4 — NET INCOME (LOSS) PER COMMON SHARE

The computation of basic net income (loss) per common share is based on the weighted-average number of common shares outstanding during each period. The computation of diluted net income (loss) per common share is based on the weighted-average number of common shares outstanding during the period plus, when their effect is dilutive, incremental shares consisting of shares subject to stock options, restricted stock units, performance share awards, stock appreciation rights, warrants and shares issuable upon conversion of convertible debt.

In periods where the Company reported a net loss, all common stock equivalents and convertible securities are deemed anti-dilutive such that basic net loss per common share and diluted net loss per common share are equal.

In periods in which the Company has net income, it uses the “if-converted” method in calculating the diluted net income per common share effect of the assumed conversion of the Convertible Notes because they can be settled in stock, cash or a combination thereof. Under the “if -converted” method, interest expense related to the Convertible Notes is added back to net income, and the Convertible Notes are assumed to have been converted into common shares at the beginning of the period (or the issuance date) in periods in which there would be a dilutive effect.

Potentially dilutive common shares have been excluded from the diluted net loss per common share computations for the three and six months ended June 30, 2013 and 2012 because such securities have an anti-dilutive effect on net loss per common share due to the Company’s net loss during these periods. Outstanding securities, and the number of potentially dilutive common shares underlying such securities, were as follows:

	June 30,
	2013		2012
Stock options		7,049		7,348
Convertible Notes		5,050		5,050
Restricted stock units		446		250
Stock appreciation rights		442		—
Performance shares		—		84
Warrants		46		46
Total		13,033		12,778