Note 19. Share-Based Compensation (Tables)

12 Months Ended

Dec. 31, 2012

Disclosure of Compensation Related Costs, Share-based Payments [Abstract]

Schedule of Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Table Text Block]

The share-based compensation expense that we recognized in our consolidated statements of operations for the years ended December 31, 2012, December 31, 2011, and December 31, 2010 was as follows (in thousands):

	2012		2011		2010
Share-based compensation expense included in:
Cost of sales	$	22,842	$	34,986	$	27,895
Research and development	7,149		14,984		10,467
Selling, general and administrative	5,315		60,852		59,388
Production start-up	794		3,266		1,872
Restructuring	871		340		—
Total share-based compensation expense	$	36,971	$	114,428	$	99,622

We increased our estimated forfeiture rate for outstanding awards in the second and third quarters of 2012, which was recorded as a cumulative adjustment in accordance with ASC 718. The increase in forfeiture rate was primarily due to our restructuring activities discussed in Note 4. “Restructuring,” which caused us to experience an increase in actual forfeitures during the second and third quarters of 2012 compared to historical experience prior to such restructuring initiatives. As of December 31, 2012, our current forfeiture rate estimate includes an expectation that the forfeiture experience from 2012 will continue over the remaining term of our outstanding share-based compensation awards.

The share-based compensation expense that we recognize in our results of operations is based on the number of awards expected to ultimately vest; therefore, the actual award amounts have been reduced for estimated forfeitures. ASC 718 requires us to estimate the number of awards that we expect to vest at the time the awards are granted and revise those estimates, if necessary, in subsequent periods. We estimate the number of awards that we expect to vest based on our historical experience with forfeitures, giving consideration to whether future forfeiture behavior might be expected to differ from past behavior. We recognize compensation cost for awards with graded vesting schedules on a straight-line basis over the requisite service periods for each separately vesting portion of the awards as if each award was in substance multiple awards.

Our forfeiture rate assumptions, which estimates the share-based awards that will ultimately vest, requires judgment, and to the extent actual results or updated estimates differ from our current estimates, such amounts will be recorded as a cumulative adjustment in the period of change and could be materially different from share-based compensation expense recorded in prior periods.

The following table presents our share-based compensation expense by type of award for the years ended December 31, 2012, December 31, 2011, and December 31, 2010 (in thousands):

	2012			2011			2010
Stock options	$	273		$	887		$	2,530
Restricted stock and performance units	36,283			114,959			96,307
Unrestricted stock	845			866			658
Stock purchase plan	761			119			—
Net amount (absorbed into)/released from inventory	(1,191		)	(2,403		)	127
Total share-based compensation expense	$	36,971		$	114,428		$	99,622

Schedule of Share-based Compensation, Stock Options, Activity [Table Text Block]

Following is a summary of our stock options as of December 31, 2012 and changes during the year then ended:

			Weighted Average
	Number of Shares Under Option		Exercise Price		Remaining Contractual Term (Years)	Aggregate Intrinsic Value
Options outstanding at December 31, 2011	166,060		$	89.04
Options granted	—		$	—
Options exercised	(29,145	)	$	6.00
Options forfeited or expired	(26,456	)	$	172.93
Options outstanding at December 31, 2012	110,459		$	90.85	1.3	$	782,209
Options vested and exercisable at December 31, 2012	110,459		$	90.85	1.3	$	782,209

Schedule of Share-based Compensation, Shares Authorized under Stock Option Plans, by Exercise Price Range [Table Text Block]

The following table presents the exercise price and remaining life information about options outstanding at December 31, 2012:

	Options Outstanding
				Weighted Average Remaining Contractual Term (Years)	Options Exercisable
Exercise Price Range	Number of Shares	Weighted Average Exercise Price			Number of Shares	Weighted Average Exercise Price
$2.06	11,800	$	2.06	0.7	11,800	$	2.06
$20.00	39,744	$	20.00	0.9	39,744	$	20.00
$27.78 - $32.81	7,690	$	30.53	1.0	7,690	$	30.53
$120.28	7,141	$	120.28	1.4	7,141	$	120.28
$160.00	34,084	$	160.00	1.8	34,084	$	160.00
$266.90	10,000	$	266.90	2.6	10,000	$	266.90
	110,459	$	90.85	1.3	110,459	$	90.85

We estimated the fair value of each stock option awarded on its grant date using the Black-Scholes-Merton closed-form option valuation formula.

Schedule of Nonvested Restricted Stock Units Activity [Table Text Block]

Following is a summary of our restricted stock and performance units as of December 31, 2012 and changes during the year then ended:

	Number of Shares	Weighted Average Grant-Date Fair Value
Restricted stock units nonvested at December 31, 2011	1,964,514	$	137.83
Restricted stock units granted	5,499,748	$	28.97
Restricted stock units vested	(595,721)	$	150.39
Restricted stock units forfeited	(1,133,333)	$	65.16
Restricted stock units nonvested at December 31, 2012	5,735,208	$	45.20