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Stock-Based Compensation
 9 Months Ended
Sep. 30, 2016
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]  
Stock-Based Compensation
Stock-Based Compensation
In May 2016, the Company received shareholder approval for the Fifth Amended and Restated ANSYS, Inc. 1996 Stock Option and Grant Plan (the “Restated Plan”). The Restated Plan increases the maximum number of shares available for awards to a total of 39.8 million shares. The Company also received approval for the Third Amended and Restated Employee Stock Purchase Plan (the “Restated ESPP”). The Restated ESPP increases the number of shares available for offerings to a total of 1.8 million shares.
Total stock-based compensation expense and its net impact on basic and diluted earnings per share are as follows:
 
Three Months Ended

Nine Months Ended
(in thousands, except per share data)
September 30,
2016

September 30,
2015

September 30,
2016

September 30,
2015
Cost of sales:







Software licenses
$
187


$
174


$
524


$
549

Maintenance and service
417


530


1,200


1,432

Operating expenses:







Selling, general and administrative
4,292


4,249


11,160


13,038

Research and development
4,056


3,917


11,680


10,712

Stock-based compensation expense before taxes
8,952


8,870


24,564


25,731

Related income tax benefits
(2,993
)

(2,725
)

(7,928
)

(8,454
)
Stock-based compensation expense, net of taxes
$
5,959


$
6,145


$
16,636


$
17,277

Net impact on earnings per share:







Basic earnings per share
$
(0.07
)

$
(0.07
)

$
(0.19
)

$
(0.19
)
Diluted earnings per share
$
(0.07
)

$
(0.07
)

$
(0.19
)

$
(0.19
)