Summary of Significant Accounting Policies (Tables)

9 Months Ended

Sep. 29, 2012

Share-Based Compensation Classified, in Condensed Consolidated Interim Financial Statements

Reported share-based compensation related to stock options, ESPP shares, restricted stock units, and equity-based performance units is classified, in the condensed consolidated interim financial statements, as follows (in thousands):

	Three Months Ended				Nine Months Ended
	September 29, 2012		September 24, 2011		September 29, 2012		September 24, 2011
Cost of sales	$	49	$	101	$	279	$	283
Research and development		291		262		951		864
Selling, general and administrative		619		560		2,024		1,762
Total share-based compensation		959		923		3,254		2,909
Income tax benefit		—		—		—		—
Total share-based compensation, net of tax	$	959	$	923	$	3,254	$	2,909

Computation of Basic and Diluted Income per Share

The following table reconciles the denominators used in computing basic and diluted earnings per share (in thousands):

	Three Months Ended				Nine Months Ended
	September 29, 2012		September 24, 2011		September 29, 2012		September 24, 2011
Weighted average common shares		24,479		24,158		24,421		24,093
Effect of dilutive stock options		—		320		—		388
		24,479		24,478		24,421		24,481