Share-Based Compensation

9 Months Ended

Sep. 30, 2013

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

Under terms of its share-based compensation plans, Con-way grants various types of share-based compensation awards to employees and directors. The plans provide for awards in the form of nonvested stock (also known as restricted stock), performance-share plan units, stock options and stock appreciation rights ("SARs"). See Note 11, “Share-Based Compensation,” of Item 8, “Financial Statements and Supplementary Data,” in Con-way’s 2012 Annual Report on Form 10-K for additional information concerning its share-based compensation awards. The following expense was recognized for share-based compensation:



	Three Months Ended September 30,						Nine Months Ended September 30,
(Dollars in thousands)	2013			2012			2013			2012
Salaries, wages and employee benefits	$	5,505		$	1,542		$	16,699		$	11,371
Deferred income tax benefit	(2,144		)	(596		)	(6,501		)	(4,414		)
Net share-based compensation expense	$	3,361		$	946		$	10,198		$	6,957

At September 30, 2013 and December 31, 2012, Con-way had recognized accrued liabilities for cash-settled SARs of $5.2 million and $3.6 million, respectively, using a weighted-average fair value per SAR of $17.91 and $7.43, respectively.

- Definition

The entire disclosure for compensation-related costs for equity-based compensation, which may include disclosure of policies, compensation plan details, allocation of equity compensation, incentive distributions, equity-based arrangements to obtain goods and services, deferred compensation arrangements, employee stock ownership plan details and employee stock purchase plan details.

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