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 | | September 29, 2012 | | October 1, 2011 | | September 29, 2012 | | October 1, 2011 | Share-based compensation expense included in: | | | | | | | | Costs of sales | $ | 6 |
| | $ | 6 |
| | $ | 19 |
| | $ | 14 |
| Selling, general and administrative expenses | 27 |
| | 29 |
| | 84 |
| | 83 |
| Research and development expenditures | 11 |
| | 10 |
| | 36 |
| | 26 |
| Share-based compensation expense included in Operating earnings | 44 |
| | 45 |
| | 139 |
| | 123 |
| Tax benefit | 14 |
| | 14 |
| | 47 |
| | 39 |
| Share-based compensation expense, net of tax | $ | 30 |
| | $ | 31 |
| | $ | 92 |
| | $ | 84 |
| Decrease in basic earnings per share | $ | (0.11 | ) | | $ | (0.09 | ) | | $ | (0.31 | ) | | $ | (0.25 | ) | Decrease in diluted earnings per share | $ | (0.11 | ) | | $ | (0.09 | ) | | $ | (0.30 | ) | | $ | (0.24 | ) | Share-based compensation expense in discontinued operations | $ | — |
| | $ | — |
| | $ | — |
| | $ | 13 |
|
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