Compensation expense for the Company’s employee stock options, stock appreciation rights, employee stock purchase plan, restricted stock and restricted stock units (“RSUs”) was as follows: | | | | | | | | | | | | | | | | | | Three Months Ended | | Six Months Ended | | July 4, 2015 | | June 28, 2014 | | July 4, 2015 | | June 28, 2014 | Share-based compensation expense included in: | | | | | | | | Costs of sales | $ | 2 |
| | $ | 3 |
| | $ | 5 |
| | $ | 7 |
| Selling, general and administrative expenses | 12 |
| | 16 |
| | 25 |
| | 33 |
| Research and development expenditures | 5 |
| | 7 |
| | 10 |
| | 14 |
| Share-based compensation expense included in Operating earnings | 19 |
| | 26 |
| | 40 |
| | 54 |
| Tax benefit | 6 |
| | 8 |
| | 13 |
| | 17 |
| Share-based compensation expense, net of tax | $ | 13 |
| | $ | 18 |
| | $ | 27 |
| | $ | 37 |
| Decrease in basic earnings per share | $ | (0.06 | ) | | $ | (0.07 | ) | | $ | (0.13 | ) | | $ | (0.15 | ) | Decrease in diluted earnings per share | $ | (0.06 | ) | | $ | (0.07 | ) | | $ | (0.13 | ) | | $ | (0.14 | ) | Share-based compensation expense in discontinued operations | $ | — |
| | $ | 5 |
| | $ | — |
| | $ | 13 |
|
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