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Stock-Based Compensation
 6 Months Ended
Jun. 30, 2017
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]  
Stock-Based Compensation
Stock-Based Compensation
Total stock-based compensation expense and its net impact on basic and diluted earnings per share are as follows:
 
Three Months Ended

Six Months Ended
(in thousands, except per share data)
June 30,
2017

June 30,
2016

June 30,
2017

June 30,
2016
Cost of sales:







Software licenses
$
321


$
182


$
571


$
337

Maintenance and service
729


416


1,155


783

Operating expenses:







Selling, general and administrative
8,572


3,944


14,528


6,868

Research and development
4,500


3,992


8,381


7,624

Stock-based compensation expense before taxes
14,122


8,534


24,635


15,612

Related income tax benefits
(7,479
)

(2,892
)

(17,900
)

(4,935
)
Stock-based compensation expense, net of taxes
$
6,643


$
5,642


$
6,735


$
10,677

Net impact on earnings per share:







Basic earnings per share
$
(0.08
)

$
(0.06
)

$
(0.08
)

$
(0.12
)
Diluted earnings per share
$
(0.08
)

$
(0.06
)

$
(0.08
)

$
(0.12
)

As a result of new accounting guidance further discussed in Note 12, the three and six months ended June 30, 2017 related income tax benefits above include $3.0 million and $10.1 million, respectively, of excess tax benefits that in prior years would have been recorded to additional paid-in capital. If such tax benefits were excluded, the impact on both basic and diluted earnings per share would have been $0.04 and $0.12 for the three and six months ended June 30, 2017, respectively.