SHARE-BASED COMPENSATION

9 Months Ended

Mar. 31, 2014

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

The non-cash share-based compensation expenses included in the condensed consolidated statements of operations are as follows:



	Three Months Ended March 31,						Nine Months Ended March 31,
(in thousands)	2014			2013			2014			2013
Selling, general and administrative	$	5,037		$	4,161		$	14,557		$	14,766
Research and development	540			490			1,571			1,256
Cost of sales	77			89			266			244
Total non-cash share-based compensation expense	5,654			4,740			16,394			16,266
Income tax benefit	(1,841		)	(1,570		)	(5,215		)	(5,225		)
Total non-cash share-based compensation expense, net of tax benefit	$	3,813		$	3,170		$	11,179		$	11,041
Impact on diluted net income per share attributable to MICROS Systems, Inc. common stockholders	$	0.05		$	0.04		$	0.15		$	0.14

No non-cash share-based compensation expense has been capitalized for the three and nine months ended March 31, 2014 and 2013. As of March 31, 2014, the Company expects to recognize approximately $36.3 million (net of estimated forfeitures) in non-cash share-based compensation expense related to non-vested awards over a weighted-average period of 2.0 years.

- 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.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

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-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 5: http://www.xbrl.org/2003/role/presentationRef

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Reference 7: http://www.xbrl.org/2003/role/presentationRef

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Reference 8: http://www.xbrl.org/2003/role/presentationRef

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-Name Statement of Position (SOP)

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-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details