Share-Based Compensation (Tables)

12 Months Ended

Dec. 31, 2012

Share-Based Compensation Expense

The table below summarizes share-based compensation expense recorded in the consolidated statement of operations under the 2010 Incentive Plan (in thousands):

	Year Ended December 31, 2012
Cost of goods sold	$	83
Research and development and engineering		112
Selling, general and administrative		4,385
Restructuring, restatement related costs, post-emergence fees and other		51
Share-based compensation expense	$	4,631

2010 Incentive Award Plan

Restricted Stock Issued and Outstanding

The table below summarizes activities relating to restricted stock units issued and outstanding under the 2010 Incentive Plan during year ended December 31, 2012:

	Restricted Stock Units (In thousands)			Weighted Average Grant Date Fair Value		Weighted Average Remaining Vesting Period in Years		Aggregate Intrinsic Value(1) (In thousands)
Unvested at December 31, 2011		741		$	10.94
Granted		396			10.76
Vested		(303	)		10.81
Forfeited		(30	)		10.89
Unvested at December 31, 2012		804		$	10.90		1.15 years	$	6,976
Expected to vest as of December 31, 2012		790		$	10.90		1.15 years	$	6,843

(1) The aggregate intrinsic value is calculated based on the fair value of $8.66 per share of the Company’s common stock on December 31, 2012 due to the fact that the restricted stock units carry a $0 purchase price.