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 | | Nine Months Ended | | October 3,
2015 | | September 27,
2014 | | October 3,
2015 | | September 27,
2014 | Share-based compensation expense included in: | | | | | | | | Costs of sales | $ | 2 |
| | $ | 2 |
| | $ | 7 |
| | $ | 9 |
| Selling, general and administrative expenses | 13 |
| | 14 |
| | 38 |
| | 47 |
| Research and development expenditures | 3 |
| | 4 |
| | 13 |
| | 18 |
| Share-based compensation expense included in Operating earnings | 18 |
| | 20 |
| | 58 |
| | 74 |
| Tax benefit | 6 |
| | 6 |
| | 19 |
| | 23 |
| Share-based compensation expense, net of tax | $ | 12 |
| | $ | 14 |
| | $ | 39 |
| | $ | 51 |
| Decrease in basic earnings per share | $ | (0.06 | ) | | $ | (0.06 | ) | | $ | (0.19 | ) | | $ | (0.20 | ) | Decrease in diluted earnings per share | $ | (0.06 | ) | | $ | (0.06 | ) | | $ | (0.19 | ) | | $ | (0.20 | ) | Share-based compensation expense in discontinued operations | $ | — |
| | $ | 5 |
| | $ | — |
| | $ | 18 |
|
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