Net Income (Loss) Per Common Share

9 Months Ended

Sep. 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.

Potentially dilutive common shares have been excluded from the diluted net loss per common share computations for the three and nine months ended September 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:

	September 30,
	2013		2012
Stock options		6,741		6,898
Convertible Notes		5,050		5,050
Restricted stock units		436		247
Stock appreciation rights		499		509
Performance shares		—		42
Warrants		46		46
Total		12,772		12,792

The Convertible Notes can be settled in common stock, cash, or a combination thereof, at the Company’s election. During periods of net income, the Company’s intent and ability to settle the Convertible Notes in cash could impact the computation of diluted net income per common share.