Stock-Based Compensation (Policies)

9 Months Ended

Oct. 01, 2011

Stock-Based Compensation [Abstract]

Share-based compensation arrangement by share based payment award, method of measuring cost of award

The amount of compensation cost related to stock-based payment transactions is measured based on the grant-date fair value of the equity instruments issued.  The fair value of each option award is estimated on the date of grant using the Black-Scholes option-pricing model.  The Company determines compensation cost for restricted stock units (“RSUs”), phantom stock units, and restricted stock based on the grant-date fair value of the underlying common stock.  Compensation cost is recognized over the period that an officer, employee, or non-employee director provides service in exchange for the award.